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Islamic laws and universal rules covering all aspects of human life have also established rules and regulations for conducting business transactions, in this case, trade. The main study in this paper is how to apply the concept of business ethics initiated by Al Ghazali to buying and selling transactions at the ATK Sidrap Martyrdom Store. This article uses qualitative research methods with a field research approach and collects primary and secondary data from literature related to the subject of writing. The study results found that buying and selling transactions at Toko Syahid ATK Sidrap have implemented most of Al-Ghazali's business ethics principles: honest, fair, not damaging prices, and selling halal products. The principle that has yet to be fully applied is excellent service.

Implementation; business ethics concept; buying and selling