“…In addition, there are principles in Islamic economics and finance in business transactions, namely prohibiting transactions that contain elements of MAGHRIB or an abbreviation of (i) Maysir which means the prohibition of transactions containing elements of gambling or speculation; (ii) Gharar, which means the prohibition of transactions containing elements of uncertainty; (iii) Riba which means the prohibition of transactions containing elements of usury (L Lucky Nugroho, 2022a;. Moreover, with the MAGHRIB principle, business activities or transactions that contain injustice and greed can be avoided (Utami et al, 2022) Therefore, referring to the foundation, pillars, ceiling, and roof as well as the principles of business transactions from Islamic economics and finance, Islamic economics and finance are not only looking for profit but also in their operational activities must embed spiritual, social, and environmental sustainability elements (Afoukane et al, 2021;Lucky Nugroho, 2015;. Furthermore, the phenomenon of sharia economic and financial functions based on spiritual and social elements in Indonesia can be seen during the Covid-19 pandemic, which includes:…”