
Keywords: fiqh al-muamalat, Islamic micro finance, Halal accountability, sharia compliance. Besides, this research also discovers that the fiqh al-muamalat was practiced to fulfill the halal responsibility. The compliant toward sharia does not only represent the operational system, but it becomes a working culture through worship practices. The results exhibit that Islamic sharia, faith ( iman), and good deeds ( ihsan) act as the foundation of fiqh al-muamalat practices. The data were analyzed using an interactive model consisting of data reduction, data presentation, and conclusion drawing.

For the data collection process, in-depth interviews were conducted with the informants. This research used a descriptive, explanatory design with a holistic single-case design focus and was conducted from 2019 to 2020. This study aims to discover the practice of fiqh al-muamalat (Islamic law of transaction following Islamic fiqh) as a sharia-compliant, primarily the halal accountability of Islamic microfinance institutions Baitul Maal wa Tamwil (BMT) UGT Sidogiri Indonesia. 22–31 (Article) | Received 1 July 2020 | Revised 4 August 2020 | Accepted 6 August 2020 | Published 21 August 2020 | Abstract 2, Kepanjen, Malang 65163, IndonesiaĬorrespondence should be addressed to Helmi Muhammad: this: Nusantara Halal J. 2020, Vol. Holistic Practice of Fiqh Al-Muamalat: Halal Accountability of Islamic Microfinance InstitutionsĮconomy and Business Faculty, Universitas Islam Raden Rahmat, Jl.
