Analysis of Compliance with the Muamalah Verse in BMT Attunnisa Boyolali and Its Implications for the Sustainable Development Goals (SDGs)
Authors: Muthoifin  , Firli Zachra Annisa , Yayuli  , ElBasiouny Mohamed Gamal Ibrahim , E-sor Abdulrohim , Sule Muhammad Maga , Nuha  
Published: February 2025

Purpose: This study aims to analyze compliance with the verses of muamalah in the implementation of business contracts in Baitul Maal Wat Tamwil (BMT) Attunnisa Boyolali, as well as its implications for the achievement of the Sustainable Development Goals (SDGs). The focus of this research is how the sharia principles contained in the muamalah verses are complied with in the context of financial practices at BMT, especially in the business contract process carried out by customers and BMT. This compliance is considered crucial to maintaining the integrity of Islamic financial institutions and supporting sustainable economic development that is in line with Islamic values.
 
Theoretical Framework: The theoretical framework of this research is based on the concept of muamalah in Islam which emphasizes justice, transparency, and halalness in every economic transaction. The theory of sharia maqashid, which aims to protect religion, soul, intellect, descendants, and property, is used as the main basis for analyzing the impact of sharia compliance on business contracts in BMT. In addition, the linkage between sharia compliance with several SDGs targets, such as poverty reduction (SDG 1), increased access to financial services (SDG 8), and reduction of economic inequality (SDG 10), is an important part of this analysis.
 
Methods: The research method used is a qualitative approach with a case study on BMT Attunnisa Boyolali. Data was collected through in-depth interviews with BMT managers and customers, as well as a review of business contract documents used by BMT. Data analysis was carried out using thematic analysis techniques to identify patterns of compliance with the principles of muamalah in these contracts.
 
Results and Conclusion: The results of the study show that BMT Attunnisa Boyolali has consistently applied the principles of muamalah in the implementation of its business contracts, especially in terms of transparency, fairness, and compliance with sharia rules. This compliance not only provides benefits for customers in terms of trust and legal certainty but also contributes to the achievement of several SDGs targets. For example, by expanding equitable financial access for small and medium communities, BMT plays a role in reducing economic inequality and empowering vulnerable groups.
 
Research implications: The implications of this study show that Islamic financial institutions such as BMT have great potential in supporting sustainable development through fair and transparent financial practices, which in turn can help achieve several SDGs targets.
 
Originality/value: The novelty of this research lies in the direct analysis between compliance with the muamalah clause in business contracts and its impact on the achievement of the SDGs, which has been rarely discussed in previous literature. This research provides new insights into the importance of the role of Islamic financial institutions in supporting sustainable development.