Understanding the Sharia Hotel Practice Based on Islamic Philosophy

Abstract

This research aims to understand Sharia hotel practices in Indonesia. Therefore, this research used Khalifatullah Fil Ardh's Perspective as an Islamic Philosophy. Using perspective and metaphor to know how Sharia hotel had applied the Islamic principle regarding products, services, management, and finances toward a condition that must be fulfilled according to the Fatwa DSN-MUI No.108/DSN-MUI/X/2016. This research was carried out on Sharia hotels in Jakarta City. Qualitative methods are used in collecting and analyzing data. The results of the study show that the aspects of products, services, management and finance have carried out Islamic values in accordance with the perspective of Khalitafullah Fil Ardh, namely Responsibility to God, Nature and Man. This can be seen in the presence of Halal Certification, there is a Sharia Supervisory Board, paying Zakat and using Islamic financial institutions in its operations. However, whether it is by the applicable sharia accounting standards has yet to be discovered. The following research agenda can examine the application of Sharia accounting standards in the financial aspects of Sharia hotels.