Islamic business ethics concept has begun to be applied in various business sectors. This study aims to determine Islamic business ethics and their implementation in sharia hotels in Makassar City. This research method is descriptive qualitative at Hotel al-Badar Syariah Makassar with seven informants. The results found that Islamic business ethics follows the ‘tauhid’ concept in worship facilities; the balance concept on the payment of salaries and hotel rates; the free will concept on price promotion strategies, service discounts, and non- Muslim guests; the responsibility concept on prayer times reminders, provision of prayer facilities and equipment and excellent service; and the ‘ihsan’ concept on sharia accommodation support. Implementation is applied to; rules and hotel names labeled sharia; facilities to support compliance; and services by greeting, being polite in information, responding to complaints, dressing politely, and collaborating with partners labeled sharia. This study concludes that the Islamic business ethics concept follows the principles of monotheism, balance, free will, responsibility, and ‘ihsan’, as well as its implementation in sharia hotel management in Makassar City through rules, facilities, and services so that it can become a role model for hotels that want to change be sharia hotel. This research implies that the existence of a sharia hotel can eliminate the impression of negative things attached to the hotel business and the importance of halal certification as a sharia-based business legality.