Qur’anic Perspectives on Islamic Ethical Values as the Foundation of Business Ethics

Abstract

The rapid expansion of digital business in Indonesia has been accompanied by various commercial practices that neglect ethical considerations, highlighting the need for a robust and comprehensive moral framework. This study aims to identify and analyze Qur’anic ethical values as the conceptual foundation of Islamic business ethics within contemporary commercial contexts. It employs a Systematic Literature Review (SLR) based on the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) protocol, examining seventeen peer-reviewed scholarly articles published between 2022 and 2025. The thematic analysis identifies five fundamental ethical principles. First, honesty, grounded in Qur’an 83:1–3, prohibits all forms of fraud and deception in commercial transactions. Second, justice, as articulated in Qur’an 16:90, requires equitable treatment of all stakeholders. Third, trustworthiness (amānah), based on Qur’an 4:58, demands professionalism, integrity, and accountability in fulfilling entrusted responsibilities. Fourth, the prohibition of causing harm, derived from Qur’an 7:85, condemns exploitation, monopolistic conduct, and other destructive business practices. Fifth, social responsibility, grounded in Qur’an 2:267, encourages the allocation of wealth and business gains toward the promotion of public welfare. Collectively, these principles constitute a holistic framework of Islamic business ethics in which business success is assessed not solely in terms of economic performance, but also through its contribution to social well-being and its accountability before Allah.