Abstract
Implementation of business today can not only use the approach of textual analysis that is in the Qur’an alone, but must enter into the context of contextual analysis in order to interpret the problem in depth so as to form a behavior, which then becomes a habit, to the ultimate culture, and finally into a solid civilization. Based on this, this paper tries to discuss more deeply related to the contextual analysis of Qur’anic verses in entrepreneurship. The end of this article offers the characteristics of business in Islam, namely intentions based on worship, the foundation of Qur’an, sunnah on the basis of belief (tauḥīd), purpose of the balance of profit world and hereafter (falāḥ), orientation maximization maṣlaḥah, high working ethos, character business performer honest (ṣidq)¸ be responsible, trustworthy, tablīgh, professional (faṭānah). Capital sourced from Ḥalāl property, business scope comply with sharia corridor rules, Free implementation maysir, gharar, ribā, ẓulm, baṭil, zakāt is an obligation, taxes and CSR is an obligation, vertical business relations (creator) and horizontal (gratitude), final destination of the fulfillment of maqāṣid al-syarī’ah (religious, soul, intellectual, descent, and wealth).
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