Implementation Guidelines for Sharia Hospital 
stipulates four provisions that must be complied by 
Sharia hospitals; first, the provision associated with 
contract and personnel/institution in and outside the 
hospital; second, the provision related to services; 
third, the provision related to the Use of Medicines, 
Food, Beverages, Cosmetics, and Goods; and fourth, 
the provision associated with Hospital Allocation, 
Use and Development Fund. Here, the fatwa has 
become a legal source to determine the Sharia 
hospital standards. (Amin, 2014) This condition also 
shows the position of fatwa (including the position of 
Muslim scholars) which play contribution in 
responding to the needs of the society although such 
contribution is not really significant compared to 
Malaysia, considering the Malaysian legislation 
places the position of scholars and fatwas in a strong 
position. (Saat, 2012) 
One of the Sharia principles emphasized in 
hospital services is a contract or work relationship 
between the parties involved in the management and 
service of the hospital. As a result, the character of 
Sharia in various muamalah activities centers on the 
compliance of Sharia contracts stipulated by fatwas 
that have a tendency to legal aspects although, in the 
context of sharia hospitals, the contract does not 
become the dominant standard. (El-Gamal, 2006) 
The contracts applied in hospitals include buying 
and selling and ijarah contracts. Buying and selling 
contract, for instance, is used between hospitals and 
pharmaceutical companies to purchase medicines. In 
addition, it is also used to purchase nutritious food 
ingredients by hospitals from the food service 
providers. In the meantime, the ijarah contract can be 
applied in many places and agreements; work 
agreement between hospitals and permanent doctors, 
permanent employees, and temporary employees. 
Other employees involved in the hospitals can also be 
involved in ijarah contract such as laboratory service 
officers and supporting officers such as cleaning 
staffs and security officers. Similarly, the ijarah 
contract can also be used for cooperation between 
hospitals and medical device providers for leasing 
medical devices. Here, a contract on mobile oxygen 
refilling is considered as ijarah contract between 
hospitals and oxygen provider companies. (Lathif, 
2018) 
The contract regulated in the fatwa involves the 
cooperation between hospitals and medical 
personnel, patients, Medical Device Suppliers and 
Laboratory Equipment Suppliers, and Drug 
Suppliers. The contract applied between hospitals and 
medical personnel and patients is a lease contract (al-
ijarah). In the meantime, the contract between the 
hospitals and medical device suppliers is considered 
as a lease contract (al-ijarah) and a lease with a 
purchase option (al-ijarah al-muntahiya bi al-tamlik), 
a sale and purchase contract (al-bay’), and a contract 
with  musyarakah mutanaqishah or mudharabah 
agreement. (DSN, 2018) Hospitals and individuals in 
the hospitals can become legal subjects with natural 
and legal personality principles. (Zahraa,) In Islam, 
the position of the parties determines their rights and 
obligations. In the case of doctors, Islam requires a 
doctor who practices to have expertise in his/her field. 
If he/she is negligent due to his/her 
unprofessionalism, he/she will be responsible for the 
loss suffered by the patient and the patient’s family. 
(Ibn Qayyim, 1397H) 
The standard of the contract is stated only in one 
standard, standard number 1.1.9 with five elements of 
assessment. Four assessments are stated in the DSN 
fatwa and one more element of assessment is added 
by MUKISI. This additional element is a contract 
between hospitals and financial, insurance, education, 
and social institutions and other institutions. (Mukisi, 
2017) 
Regarding the provisions associated with hospital 
financial management, the DSN fatwa sets several 
rules. First, the hospital is obliged to cooperate with 
Islamic Financial Institutions, such as banks, 
insurance, financing institutions, guarantee 
institutions, and pension fund; second, the 
management of the fund portfolio and other types of 
assets is carried out based on the Sharia principles; 
third, the prohibition of working with institutions or 
business activities contradicting to Sharia principles; 
and fourth, the guidelines to manage zakat fund, 
infaq, alms and endowments. 
All provisions in the fatwa are adopted in the 
standards for Sharia hospitals set by MUKISI. Here, 
the Sharia standard even provides additional 
standards, financial governance based on Sharia 
accounting, the obligation to pay zakat for hospital 
institutions and employees, policies and management 
mechanisms for patients who cannot afford to pay, 
and guidelines for billing calculations. (Mukisi, 2017) 
Three important aspects of the expansion of 
Sharia standards include the application of Sharia 
accounting, tendency for patients who can’t afford to 
pay, and billing errors. The Sharia accounting 
standards set by DESAS, for example, are different 
from the ones in conventional accounting. 
Nevertheless, there is no specific Sharia accounting 
standard for hospitals. The current accounting 
standards applied to Islamic finance and socio-
religious finance is waqf and zakat. Further, the 
Sharia standards related to patients who can’t afford