The meaning of ethics is defined as the set of moral principles that people can distinguish between what is right and what is wrong. Ethics often used synonymously with morality. Besides that, codes of morality are also called ethical codes. Business ethics is a normative discipline. It is a particular ethical standard that formulated and then applied. In the action of business ethic, it can makes specific judgments about what is right or what is wrong. Thus, we can said that it makes claims about what ought to be done or what ought not to be done. On the other hand, business ethics is concerned with the study of what is good and bad, right and wrong, and just and unjust in business.

Islam places the highest emphasize on the ethical values in all aspects of human life. In Islam, ethics governs all aspects of life. Ethical norms discernable from the verses of the Holy Quran and the teachings of the Prophet (SWS) are numerous, far reaching and comprehensive. Islamic teachings strongly stress the ethical and moral code observance in human behavior including polity, economic and social. The codes of ethics are repeatedly stressed throughout the Holy Qur’an. Besides, there are numerous teachings of the Prophet (SWS) which cover the area of ethical values and principles. According to the Holy Quran, it says that “You are the best nation that has been raised up for mankind; you enjoin right conduct, forbid evil and believe in Allah. (3:110). From Islam perspectives, Islam has its