Implementation of the Principle of Unity in Business Activities
Company: A Case Study on “X” Travel Indonesia
Abdullah Ahadish Shamad Muis
1
, Tika Widiastuti
2
, Puji Sucia Sukmaningrum
2
, Imron Mawardi
2
1
Postgraduate School, Universitas Airlangga, Indonesia
2
Department of Islamic Economics, Universitas Airlangga, Indonesia
Keywords: Business Activities, Islamic Business Ethics, Unity Principle, Online Travel Agent.
Abstract: The purpose of this study is to explain the implementation of Islamic business ethics, especially the principle
of Unity in a company's business activities, based on a case study at X Travel Indonesia. This study is a mixed
method which is a research that combines two approaches namely qualitative and quantitative. Using writing
method of narrative-explanative, and research design of case study. To know the implementation of Unity
principle in the company's internal scope, data collection method was used by using in-depth interview to five
informants and direct observation. To determine implementation of Unity principle in the company's external
scope, this study conducted a survey to 86 partners and customers X Travel Indonesia. The result of this study
found that X Travel Indonesia implemented the principles of Islamic business ethics Unity in its business
activities with a score of 89.41%, The implementation of Unity principle in X Travel Indonesia in the field of
production include: In general does not trade goods/services that are haram, does not provide payment services
using credit cards; Finance: held charity and donation every Ramadan, does not borrow capital to the bank;
Marketing: propagate the Islamic values; Human Resources: open recruitment staff with Islamic criteria,
familiarize a work culture that is religious and kinship.
1 INTRODUCTION
Islam is a religion that is shumul (thorough) and
kamal (perfect) that regulates all aspects of human
life, including the sale and purchase activities. In the
Qur'an explained rules in doing business or tijarah
with mutual ridha (Surah an-Nisa`[4]:29). Through
that verse, we can take the lesson that we are
forbidden by God to eat the treasures in a way that is
not justified by shariah, business or history should
only be done through good means, which bring
willingness among sellers and buyers.
In Islam, technological advances should not be
made a gap by certain parties to exploit other parties,
and must be safe because the provinces of shariah are
met (Jusmaliani, et al, 2008). However, online
business is conducted without meeting between the
seller and the buyer will directly lead to fears of fraud,
especially in online transactions. The impact of the
use of technological development is apparently also
used by people who are not responsible for deceiving
for the sake of gain personal. There have been so
many cases of fraud on the activity of buying and
selling in cyberspace. Transaction practices that harm
society are caused by the lack of moral and ethical
values in the business process.
Ethics involves a critical analysis of human action
to determine a right and wrong value in terms of truth
and justice with norms, religions, positive values, and
universality as its measure (Untung, 2012).
Therefore, if the ethics are associated with business,
then it can be described that Islamic business ethics
are ethical norms based on the Qur'an and Hadith
which must be used as reference by anyone in their
business activities (Djakfar, 2012). According to
Beekun (2004) the principles of Islamic business
ethics include: (1) Unity. The concept of Tauhid in
the principle of Unity leads people to recognize that
the unity of Allah contains the consequences of the
belief that everything is sourced and its ends in Allah.
(2) Equilibrium. The principle of balance/justice
closely related to honesty. (3) Free Will. The free will
in question is not free as free, but is meant to be freely
bonded, which is bound by the bond of aqidah and
high moral values. (4) Responsibility. People must be
responsible for all his actions, as a manifestation of
the concept of Unity and Justice. (5) Benevolence.
164
Muis, A., Widiastuti, T., Sukmaningrum, P. and Mawardi, I.
Implementation of the Principle of Unity in Business Activities Company.
DOI: 10.5220/0007539501640170
In Proceedings of the 2nd International Conference Postgraduate School (ICPS 2018), pages 164-170
ISBN: 978-989-758-348-3
Copyright
c
2018 by SCITEPRESS Science and Technology Publications, Lda. All rights reserved
Included in the goodness of business is the attitude of
volunteerism and affection.
This study focuses on the principle of Unity which
is one of the fundamental principles of Islamic
business ethics and a distinction between the value of
Islamic business ethics with each other.
Qardhawi (2001) also formulated several
principles of Islamic ethics in business: (1) Enforce
the ban on trading forbidden goods. (2) Be honest,
trustworthy, and always give advice. (3) Upholding
justice and forbidden riba. (4) Apply affection and
forbid monopoly. (5) Enforce tolerance, brotherhood,
and familiarize shadaqah. (6) To believe that trade is
a provision to the next.
Therefore, the importance of ethics in business
activities. When speaking business as an
organization, the business activities in general as an
organization (Zainal, et al, 2008) include: (a)
Production: The creation or procurement of goods or
services; (b) Finance: Activities seeking and spending
funds as to the need to carry out trading activities; (c)
Marketing: Activities to inform the goods or services,
as well as to identify consumer needs and wants; (d)
Human Resources Management (HRM):
Employment seeking activities and improving their
capabilities.
One of the company's Online Travel Agent in
Indonesia is X Travel, although it includes general
travel with various services its online travel system,
but X Travel through its various social media
accounts has been able to spread Islamic values to its
partners in particular and to netizens in general. It is
through this initial observation that the researchers is
interested in conducting a study on how to implement
Unity principle on business activities at X Travel
Indonesia. So the purpose of this research is to
explain the implementation of the principle of Unity
in business activity at X Travel Indonesia.
2 METHODOLOGY
This study is a mixed method which is a research that
combines two approaches namely qualitative and
quantitative. (Basrowi & Suwandi, 2008; Creswell,
2012). These two approaches are carried out in
addition to being able to answer research objectives,
as well as to obtain more comprehensive, valid,
reliable and objective data.
Unit of analysis in this study is the perception of
individuals or stakeholders about the principle of
Unity which is applied by X Travel Indonesia, both
from internal perspective of the company is the board
of directors and employees, as well as external
company such as business partners and customers. In
addition, to answer the research objectives, reserchers
uses a qualitative approach to extract information
within the company's internal scope. While the
quantitative approach is used to find out the
assesment of customers in the external scope of the
company.
Writing techniques use narrative-explanative
(Creswell, 2012; Babbie, 2005). The research design
is a case study, because this research investigates how
the Unity principle applied to business activities of X
Travel Indonesia.
This study produces qualitative and quantitative
data, obtained from primary data sources, directly
from the object of research (Adi, 2004). Data
collection method in this study using in-depth
interview and direct observation to extract qualitative
data in the form of information within the company's
internal scope (Zulganef, 2008; Creswell, 2012).
Then conduct a survey using a questionnaire to obtain
quantitative data in the form of customer’s
assessment form the company's external scope.
To explore information within the company's
internal scope, the researchers uses five informants
who are the board of directors and staff of X Travel
Indonesia. The informant was determined using
purposive method (Babbie, 2005). The five
informants consisted of two Co-Founders and X
Travel Indonesia directors who acted as key
informants as well as main informants, then three
others who were the staff of X Travel Indonesia who
acted as complementary informants.
Then to get the quantitative data from an external
perspective of the company, researchers conducted a
survey to partners and customers of X Travel to find
out their appraisal of Unity's principles in X Travel
Indonesia. This survey was conducted through an
online questionnaire to 86 respondents, using simple
random sampling which is a simple random technique
that provides equal opportunities for each member of
the population to be chosen as a sample (Prasetyo,
2006: 123). The questionnaire was measured by a 5-
point Likert scale, where 1 represents strongly
disagree and 5 means strongly agree.
3 RESULTS AND DISCUSSION
3.1 Research Indicators
Based on the principles of Islamic business ethics
proposed by Beekun (2004), then the researchers
combine it with the description of Qardhawi (2001),
then get an indicators or references that a company
Implementation of the Principle of Unity in Business Activities Company
165
applies the principle of Unity in business activities
that is if it meets the following:
1. Not trading goods/services which are
forbidden.
2. Not monopolizing or accumulating wealth.
3. Believing that business is a provision to the
next.
4. Believing that riba is haram and away from
all its practices.
3.2 Implementation of Unity Principle:
External Perspective of the
Company
Table 1 shows the result of the Unity principle
implementation on business activities at X Travel
Indonesia.
Table 1: Survey Result of Unity Principle Implementation
Indicators Score Frequency Percentage Number of
Score
Achieved
1. Not trading
1 2 2,3
2
unlawful
3 5 5,8
15
product
4 10 11,6
40
5 69 80,2
345
Total 86 100 %
402
Number of Ideal Score 430
Percentage of Scores 93,49 %
Achieved
2 Not doing
1 3 3,5
3
monopoly
2 1 1,2
2
market
3 13 15,1
39
4 22 25,6
88
5 47 54,7
235
Total 86 100 %
369
Number of Ideal Score 430
Percentage of Scores 85,35 %
Achieved
Implementation
Total
769
of Unity
Number of Ideal Score
860
Principle
Percentage of Scores Achieved
89,41 %
Source: Processed data (2018)
Based on the survey result of X Travel’s customer
assessment, the implementation of Unity principle
reached a score of 89.41%. From these results it can
be seen that according to its partners and customers,
X Travel Indonesia has implemented the values of
Tauhid on the principle of Unity well, especially for
halal product indicator and the absence of market
monopoly practice. As for other indicators on this
principle, researchers need to deepen with the board
of directors and staff of X Travel Indonesia to know
more.
3.3 Implementation of Unity Principle
on X Travel Business Activity:
Internal Perspective of the
Company
3.3.1 Production
Production activities referred to in this case is the
direction and control of various activities that process
various types of resources to make certain goods or
services (Pardede, 2003).
X Travel Indonesia is an Online Travel Agent
company engaged in the transportation industry as a
service provider or online payment based service.
Because of X Travel Indonesia is as an agency that is
an intermediary or representative of a vendor as a
mode of transportation or the owner of its service
providers, most of the products and services of X
Travel Indonesian is not produced, but X Travel only
sell back to the display and provides its services on
the website X Travel. Except tour package and umrah
package. Because of tour and umrah package, X
Travel produces its own by designing its own
departure schedule as well as providing
transportation, accommodation, and various facilities
during the trip. The implementation of Unity
principles in production activities in X Travel
Indonesia is as follows:
1. Generally, does not produce and provide Haram
products/services, except motorcycle leasing
service.
Among the first to be warned in Islam when
running a business is a prohibition to trade, sell, buy,
transfer, adapt, or practice any business to facilitate
the circulation of haram goods or services. In X
Travel Indonesia, based on survey results conducted
to partners and customers of X Travel, as many as
80.2% of respondents stated strongly agree if it is said
that X Travel does not trade goods/services are
forbidden. This assessment indicator also achieved a
percentage score of 93.49 %. That is in general,
products and services X Travel Indonesia is halal and
X Travel was judged not to trade goods/services
forbidden.
However, when examined in more detail, among
the services on the X Travel website there is a
payment service PPOB (Payment Point Online
Bank), which also provides multi-finance payment
service to pay motorcycle lease bills. This leasing
payment service is still a controversy for his
prohibition.
If talking about leasing, in the lease transaction
according to Tarmizi (2016), actually there are two
contracts combined in one transaction, although in
ICPS 2018 - 2nd International Conference Postgraduate School
166
practice this is referred to as credit sale and sale, but
actually there are two contracts that are rent and buy.
Law concerning this contract, the Ulama Council of
the Kingdom of Saudi Arabia in Congress Majma' al-
Fiqh al-Islamy (OIC Fiqh Division) to conduct
research and studies on contract hire- purchase
(leasing), so in 1999 the Government issued a fatwa
that contract rent-buy the law is forbidden.
This is because in the lease transaction there are
merging of two different contracts and contradictory
to one item. The purchase contract requires the
transfer of goods and benefits to the purchaser's hand,
then at that time it is illegal to lease it to the buyer
because the goods he already owns, while the lease
contract only requires the transfer of the benefit of the
goods to the tenant's hands, not the transfer of
ownership. Also purchase contract requires the
dependence of goods sold and function to move into
the hands of the buyer, if the goods disappear, then
the buyer who bear the loss, not the seller. Whereas
in the lease contract, the liability of the goods is on
the owner of the goods (not the tenant), the loss of
goods is borne by the owner, unless there is
negligence from the tenant. In addition to the practice
of leasing, the rental price per year or per month,
when calculated to cover the selling price of goods,
whereas the seller consider it rent, and the ownership
has not been in the hands of the buyer, it is intended
that buyers (tenants) cannot sell to other parties.
Even on the practice of this lease transaction, if
the buyer is late to pay, will be fined. This point was
agreed upon by majority of ulama that is haram.
Because the payment of a late fine is included in riba
that Allah and His Messenger had forbidden.
However, in the case of X Travel Indonesia, X
Travel are not parties directly linked to the
transaction. In this case, X Travel is neither a seller
nor a buyer. X Travel only as payment service
provider, that meaning X Travel as a third party that
facilitate the buyer to do lease instalment to the seller.
In this case, it is still the polemics will it forbidden.
However, researchers believe that in this case the
law remains haram. Based on Hadith narrated by Jabir
ibn Abdillah: "The Messenger of Allah cursed those
who consumed the riba, which gave riba, the author
of the riba transaction, and his two witnesses. They
are all the same." (Hadith Sahih Muslim). So in this
case, X Travel Indonesia is prohibited from selling,
accepting, or facilitating lease payments. For all
parties involved in the riba transaction, whether who
consumed of riba, which gave riba, the author of its
transaction, even until the witness, said the Prophet
all the same exposed to the sin of riba. Therefore,
there are several solutions that the researcher offers in
the recommendation.
2. Products/Services are accessible online 24 hours’
real time, so there is no market monopoly
practice.
Islam forbids monopoly. The existence of a ban
on monopolizing the market or accumulating this
wealth because basically the treasure is a deposit of
God that must always be distributed fairly. What is
meant by the monopoly here is to keep goods from
circulating in the market so as to make their prices
soar (Qardhawi, 2001).
One of the causes of the emergence of
monopolistic practices is due to the lack of
information disclosure on the availability of products
in the market, so the sellers/agents can freely
stockpile and practice monopoly.
In X Travel Indonesia, its products and services
are in the form of services and can be accessed by
anyone who joined as their partner online and real
time 24 hours through website of X Travel system. So
it is not possible to monopoly or practice ikhtikar
(hoard wealth) in it. For example, on airline ticket
products, the online system at X Travel is integrated
with the airline system, so partners and X Travel
customers can monitor the availability of seats
directly in the system. In addition, the check-in
process at the airport that requires passengers to use
ID cards, driver's license or Passport, makes it
impossible to currently apply the practice of hoarding
plane tickets.
3. Provide umrah and hajj packages in order to
serve the Moslem needs of worship.
A Muslim must believe that every activity in the
world will be held accountable by God later in the
hereafter, including business activities or buying and
selling.
The directors of X Travel Indonesia also believe
that this business is closely related to life in the
hereafter. Whatever our activity is all will be held
accountable in the sight of Allah later on the Day of
Judgment, as well as on this business activity. So in
the field of production, X Travel Indonesia is
different from the Online Travel Agent in general that
only provide ticketing, hotel, and PPOB only, but X
Travel Indonesia also provides umrah and hajj
packages in order to serve the needs of worship of the
Muslims.
In addition, according to X Travel directors, the
purpose of providing various facilities and services is
actually intended to be a solution, provide benefits,
and facilitate the community to meet their needs. The
hope is with this business activity get blessing and
grab God's grateful.
Implementation of the Principle of Unity in Business Activities Company
167
4. Does not provide credit card payments for airline
tickets and does not provide bailout for
umrah/hajj.
X Travel Indonesia believes that riba is haram, so
X Travel seeks to always avoid the practice of riba or
the things that approach it. Included also in its
production activities.
In some Online Travel Agents, usually provided
by credit card payment service for plane tickets, hotel
vouchers, and others in cooperation with the bank.
While in X Travel Indonesia, this is deliberately not
provided. X Travel considers that the provision of
credit card payment services is the same as
facilitating others to owe the bank with riba. In
addition, the use of credit cards is itself a systemic
culture of debt investing that is completely at odds
with the Islamic concept. Islam teaches its people to
always be careful and not easy in owing. While with
the credit card, we are actually facilitated to continue
to make debt.
In addition, on some travel umrah usually there is
a credit service or bailout funds for the pilgrims
umrah or pilgrim plus who also work with the bank.
Whether it is from a conventional bank or a bank
labeled sharia, the use of bailout funds for umroh or
hajj is still a controversy. Therefore, to avoid riba and
things approaching riba in their business activities, X
Travel Indonesia does not provide payment with a
credit card and do not provide bailouts for Umrah and
Hajj plus.
3.3.2 Finance
The financial activity in this case is any company
activity related to the efforts to obtain the company's
fund and the effort to use and allocate the fund
efficiently (Sutrisno, 2003). The implementation of
Unity principles in financial activities in X Travel
Indonesia are:
1. Held Charity and Donation every Ramadan.
Based on interviews with the directors of X Travel
Indonesia, in X Travel Indonesia there has been no
systematic and centrally managed zakat program
from the company. Zakat is usually done personally.
However, X Travel Indonesia has routinely held a
charity event in the form of the orphan’s donations in
each Ramadan. And several times held a fundraising
for the construction of schools and boarding schools.
2. Not borrowing capital from banks.
It is well known that funding from conventional
banks contains elements of riba and Islam forbids
riba. As the fatwa of the majority of world scholars
who claim that bank interest is riba. Regardless of
whether it comes from sharia banks or not, funding
from banks including debt and Islam does not
advocate adherents to ease in owing. Especially if the
debt contains riba.
So, X Travel Indonesia does not want to build a
business whose foundation is built from a debt. For
businesses built on debt capital, will not be solid. If
you cannot manage it properly, someday will go
bankrupt. Therefore, as a form of step to avoid all
things related to riba, then X Travel Indonesia since
its inception until now and will continue to commit
not to borrow capital from the bank. X Travel
financing comes from investors, sales profits, and
cooperation with partners
3.3.3 Marketing
Marketing activity in this case is a set of processes for
creating, communicating, and delivering value to
customers for managing customer relationships in
ways that benefit the organization and its stakeholders
(Kotler & Keller, 2009). The implementation of Unity
principle in marketing activities of X Travel
Indonesia are:
Propagate Islamic values and concepts of Sharia
business.
X Travel Indonesia in several accounts in social
media often post things that are nuanced to Islam.
Like Islamic advice, Muslim business success tips,
shar'i business concepts, and often post religious
video lectures. Not only in the virtual world, as well
as at various events held by X Travel Indonesia, such
as seminars, training, mentoring, and so forth, always
inserted Islamic da'wah values in the event and the
material, that is by always open with the reading
verses of the Qur'an, then invite speakers who are also
a preacher, as well as trainers and mentors who are
Islamic. This is what includes the differentiator X
Travel Indonesia with other Online Travel Agent.
Based on the narrative of one of the directors of X
Travel, this company was founded not only to pursue
profit, but more than that, one of its aims is as a media
of da’wah, to spread goodness, and usefulness for
others.
3.3.4 Human Resource Management
The human resource management (HRM) in this case
is around the determination of employee activity,
selection of employee candidates, employee training
and development, as well as all other activities related
to early employee entry until retirement (Abu Sinn,
2008). The implementation of Unity principles in
human resource management activities in X Travel
Indonesia are:
1. Open recruitment staff with Islamic criteria
ICPS 2018 - 2nd International Conference Postgraduate School
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X Travel Indonesia is trying to build a spiritual-
based company, which they call the Spiritual
Company. Starting from the selection of staff and
employees with Islamic criteria. This is apparent
when X Travel Indonesia opens staff vacancies,
among the requirements are as follows: (a)
Muslim/Muslimah; (b) Do not smoke; (c) If a woman
is obliged to wear a hijab; (d) Mandatory shalat
congregation in mosque for man and on time; (e)
Must follow ta'lim weekly; (f) Mandatory Dhuha
prayers at least 2 rakaat; (g) Every beginning of work,
must read the Qur'an and its meaning in accordance
with the provisions given.
Selection of staff with the criteria mentioned above,
is intended for people who in X Travel Indonesia has
one vision and the same frame. So that formed a solid
team with a solid spiritual foundation.
2. Familiarize a work culture that is religious and
kinship.
From the selection of Islamic staff, a team of
vision was produced, then a culture of religious and
family organization was built. As required above, it
becomes a habit and culture in the work environment
of X Travel Indonesia. Shalat congregation in the
mosque for men. Similarly, every morning, before the
work begins, the staff and the board of directors
gather first to tadarrus al-Qur'an, reading the Qur'an
in turn each person three verses and their translations.
There is also a rule for every employee to always do
Dhuha prayer every day, at least 2 rakaat. There is
also a ta'lim weekly schedule to be followed by every
X Travel employee. This all gave birth to a culture
and a religious work environment.
In addition, X Travel's office environment is made
as comfortable as possible, like the atmosphere at
home. Every lunch hour, then all staff and directors
will gather for lunch together. Then came a familial
atmosphere.
4 CONCLUSIONS AND
RECOMMENDATION
X Travel Indonesia has implemented Islamic business
ethics of Unity principle in its business activity with
score of 89.41%. The implementation of Unity
principle on X Travel Indonesia in the field of (1)
Production: In general, does not trade goods/services
that are haram, does not provide payment services
using credit cards; (2) Finance: Held charity and
donation every Ramadan, Does not borrow capital to
the bank; (3) Marketing: Propagate the Islamic
values; (4) Human Resources: Open recruitment staff
with Islamic criteria, Familiarize a work culture that
is religious and kinship.
Regarding the leasing service on PPOB product,
the researchers should advise: (1) X Travel Indonesia
to remove or eliminate the leasing payment service on
its PPOB product. To avoid any prohibitions or
reservations on the transaction. (2) If the removal of
the lease service is not possible because the service is
already a platform on the PPOB product, X Travel
Indonesia may continue to open the lease payment
service, but without taking profits of the transaction.
(3) X Travel Indonesia may also continue to open
leasing services and keep profits for the transaction,
but the profits for these transactions must be
differentiated from other transactions and then
allocated to social funds.
In practice of the online transaction, X Travel still
use conventional bank as media of transfer. So should
X Travel switch to Islamic bank or at least provide an
alternative choice of Islamic banks as a media
transfer. In order for the company to avoid riba
thoroughly and the spirit of avoiding riba can also be
infected to its customers.
5 RESEARCH IMPLICATIONS
This study has some implications that can be
reviewed from various parties, including: (a) For the
company concerned, the results of this research can
be used as learning and improvement so that business
activities can run better, in accordance with the
guidance of the Qur'an and al-Sunnah. In addition, for
other companies, the results of this research can be
used as a reference in building a religious and Islamic
company. (b) For further research, the results of this
study can also be used as preliminary research to
develop research on the implementation of the other
principles of Islamic business ethics, then the effect
of the implementation of Islamic business ethics
toward the profitability and sustainability of
companies, or the influence of the implementation of
Islamic business ethics on maslahah and employee
performance.
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