Islam is the way of life for those who believe in God and want to live a life in worship and obedience to none but God. The basic message of Islam is that God (Allah in Arabic) and His creation are distinctly different entities. Neither is Allah His creation or a part of it, nor is His creation Him or a part of Him. This might seem obvious, but, man's worship of creation instead of the Creator is to a large degree based on ignorance of this concept. It is the belief that the essence of Allah is everywhere in His creation or that His divine being is or was present in some aspects of His creation, which has provided justification for the worship of creation, though such worship may be called the worship of Allah through his creation. Through this research, it shows that theology movement was coming in business matters. Religion’s contribution to society is a formalized structure in which humans help one another connect with God and, in so doing, explore and respond to the divine within themselves and others. Moreover, the concepts of economic institution and economy activity are merely useful abstractions for describing human interactions. Especially in Pekalongan City, batik industry manifested the Islamic religion which majority believed. The presence of various economic infrastructures such as batik market, batik villages and batik galleries all over the city, confirms that the business life of the city is based on the art, craft and culture of batik.