This subject dicusses the basic concept as well as the practices of business in Islamic principles. In the first part, this subject discusses the definition of business in Islamic perspective, the Islamic world view, the objective of shariah (maqasid-al-shariah) in business, ethics and governance in Islamic business. In the second part, this subject discusses the  practices in business under shariah such as the contracts (aqad), management functions, and the recent issues in business in industry.