Abstract
Sharia business ethics are an important foundation in business sustainability in accordance with sharia, especially for Micro, Small, and Medium Enterprises (MSMEs) that interact directly with consumers and the community. This research aims to analyze the application of sharia business ethics in Tempe Leha MSMEs in Samarinda. The research approach uses a qualitative descriptive method with interview and observation techniques. The informants in this study consist of three individuals The results of the study show that Tempe Leha MSMEs have applied business ethics principles such as monotheism, responsibility, balance (justice), and freedom of will to social care in their business activities. However, there are still several obstacles in the aspects of marketing management and production waste management that need to be improved in line with Islamic business ethics principles. The consistent application of business ethics is expected to increase business turnover, consumer confidence and business competitiveness.

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Copyright (c) 2026 Purwanti Purwanti, Nur Arifuddin (Author)
