Implementation Guidelines for Sharia Hospital
stipulates four provisions that must be complied by
Sharia hospitals; first, the provision associated with
contract and personnel/institution in and outside the
hospital; second, the provision related to services;
third, the provision related to the Use of Medicines,
Food, Beverages, Cosmetics, and Goods; and fourth,
the provision associated with Hospital Allocation,
Use and Development Fund. Here, the fatwa has
become a legal source to determine the Sharia
hospital standards. (Amin, 2014) This condition also
shows the position of fatwa (including the position of
Muslim scholars) which play contribution in
responding to the needs of the society although such
contribution is not really significant compared to
Malaysia, considering the Malaysian legislation
places the position of scholars and fatwas in a strong
position. (Saat, 2012)
One of the Sharia principles emphasized in
hospital services is a contract or work relationship
between the parties involved in the management and
service of the hospital. As a result, the character of
Sharia in various muamalah activities centers on the
compliance of Sharia contracts stipulated by fatwas
that have a tendency to legal aspects although, in the
context of sharia hospitals, the contract does not
become the dominant standard. (El-Gamal, 2006)
The contracts applied in hospitals include buying
and selling and ijarah contracts. Buying and selling
contract, for instance, is used between hospitals and
pharmaceutical companies to purchase medicines. In
addition, it is also used to purchase nutritious food
ingredients by hospitals from the food service
providers. In the meantime, the ijarah contract can be
applied in many places and agreements; work
agreement between hospitals and permanent doctors,
permanent employees, and temporary employees.
Other employees involved in the hospitals can also be
involved in ijarah contract such as laboratory service
officers and supporting officers such as cleaning
staffs and security officers. Similarly, the ijarah
contract can also be used for cooperation between
hospitals and medical device providers for leasing
medical devices. Here, a contract on mobile oxygen
refilling is considered as ijarah contract between
hospitals and oxygen provider companies. (Lathif,
2018)
The contract regulated in the fatwa involves the
cooperation between hospitals and medical
personnel, patients, Medical Device Suppliers and
Laboratory Equipment Suppliers, and Drug
Suppliers. The contract applied between hospitals and
medical personnel and patients is a lease contract (al-
ijarah). In the meantime, the contract between the
hospitals and medical device suppliers is considered
as a lease contract (al-ijarah) and a lease with a
purchase option (al-ijarah al-muntahiya bi al-tamlik),
a sale and purchase contract (al-bay’), and a contract
with musyarakah mutanaqishah or mudharabah
agreement. (DSN, 2018) Hospitals and individuals in
the hospitals can become legal subjects with natural
and legal personality principles. (Zahraa,) In Islam,
the position of the parties determines their rights and
obligations. In the case of doctors, Islam requires a
doctor who practices to have expertise in his/her field.
If he/she is negligent due to his/her
unprofessionalism, he/she will be responsible for the
loss suffered by the patient and the patient’s family.
(Ibn Qayyim, 1397H)
The standard of the contract is stated only in one
standard, standard number 1.1.9 with five elements of
assessment. Four assessments are stated in the DSN
fatwa and one more element of assessment is added
by MUKISI. This additional element is a contract
between hospitals and financial, insurance, education,
and social institutions and other institutions. (Mukisi,
2017)
Regarding the provisions associated with hospital
financial management, the DSN fatwa sets several
rules. First, the hospital is obliged to cooperate with
Islamic Financial Institutions, such as banks,
insurance, financing institutions, guarantee
institutions, and pension fund; second, the
management of the fund portfolio and other types of
assets is carried out based on the Sharia principles;
third, the prohibition of working with institutions or
business activities contradicting to Sharia principles;
and fourth, the guidelines to manage zakat fund,
infaq, alms and endowments.
All provisions in the fatwa are adopted in the
standards for Sharia hospitals set by MUKISI. Here,
the Sharia standard even provides additional
standards, financial governance based on Sharia
accounting, the obligation to pay zakat for hospital
institutions and employees, policies and management
mechanisms for patients who cannot afford to pay,
and guidelines for billing calculations. (Mukisi, 2017)
Three important aspects of the expansion of
Sharia standards include the application of Sharia
accounting, tendency for patients who can’t afford to
pay, and billing errors. The Sharia accounting
standards set by DESAS, for example, are different
from the ones in conventional accounting.
Nevertheless, there is no specific Sharia accounting
standard for hospitals. The current accounting
standards applied to Islamic finance and socio-
religious finance is waqf and zakat. Further, the
Sharia standards related to patients who can’t afford