Doing business without ethics will give birth to a generation of capitalists from both micro and macroeconomic systems. Therefore, ethics in the construct of the business world becomes something urgent to be considered. The focus of this research is trying to find the conception and moral ideal values in Islamic business ethics based on the spirit of the Qur'an and Hadits and by using the theory of Maqasid ash-Shatibi Syatibi which is based on two things namely ta'lil (legal determination based on illat), and al-mashalih wa al-mafasid (benefit and damage). This research has implications in business ethics that is with the changing times that continue to develop, the conception must always be used as ...