Sharia Transaction Paradigm
(12). The Sharia Transaction is based on the basic paradigm that the universe was created by God as a trust (divine trust) and a means of happiness for all human beings to achieve material and spiritual welfare (al falah).
(13). This basic paradigm emphasizes that every human activity has accountability and divine values that place the sharia and moral instruments as parameters of good and bad, right and wrong of business activities. This paradigm will form integrity that helps shape the character of good governance and good market discipline.
(14). Sharia is a provision of Islamic law that regulates human activities that contain commands and prohibitions, both concerning the relationship of vertical interaction with God and horizontal interaction with fellow beings. Sharia principles that are generally applicable in muamalah activities (sharia transactions) are legally binding for all actors and stakeholders of entities that conduct sharia transactions. Morals are norms and ethics that contain moral values in the interaction of fellow beings so that the relationship becomes mutually beneficial, synergistic, and harmonious.