Islamic Corporate Social Responsibility (ICSR): Kerangka Konseptual dan Pelaporan Berdasarkan Maqashid Syariah

Authors

  • Mumud Salimudin Universitas Islam Negeri Sunan Gunung Djati Bandung, Indonesia http://orcid.org/0009-0001-6322-4517
  • Dedah Jubaedah Universitas Islam Negeri Sunan Gunung Djati Bandung, Indonesia

DOI:

https://doi.org/10.29040/jiei.v10i3.14087

Keywords:

Islamic CSR, ISR, Sharia Maqashid,

Abstract

This article aims to explore Islamic Corporate Social Responsibility (ICSR) in terms of conceptual framework and social reporting based on Maqashid Sharia. The research uses a qualitative approach with the type of literature study. In Islam, the concept of social responsibility has a strong foundation through the teachings of the Qur'an and Hadith, which promote justice, balance, and concern for others. Islamic Corporate Social Responsibility (ICSR) integrates these principles with modern CSR practices, thus creating a holistic approach and in line with Islamic values. The framework of Islamic Social Responsibility Based on Maqashid Sharia has a close relationship with the three concepts of social responsibility relations played by humans. The three relationships are man's relationship of responsibility with God, man's relationship of responsibility with man and man's relationship with the environment. The three relationships are based on five principles, namely tawhid, caliph, justice, ukhuwah, and problem creation. From the five principles of human social responsibility relations, four dimensions are formed, namely economic, legal, ethical, and philanthropic

References

Abu Bakar, Fathiyyah, dan Mohd Atef Md Yusof. 2015. “Islamic Concept of Corporate Social Responsibility (CSR) from The Perspective of CSR Players at Bank Islam Malaysia Berhad.†Hal. 120–27 in International Conference on Accounting Studies (ICAS) 2015.

Al-Arif, M. Nur Rianto. 2017. Pengantar Ekonomi Syariah: Teori dan Praktik. Bandung: Pustaka Setia.

Cahya, Bayu Tri. 2021. Islamic Social Reporting: Transformasi Konsep Tanggung Jawab Sosial Perusahaan Berbasis Syariah. Jakarta: Kencana.

Cahya, Bayu Tri, dan Farida Rohmah. 2019. “Evolution of Islamic Social Reporting: Viewed From Islamic Position in the Continuum Social Responsibility.†JEBIS: Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business) 5(2):196–222. doi: 10.20473/jebis.v5i2.15143.

Darus, Faizah, Azlan Amran, Mehran Nejati, dan Haslinda Yusoff. 2014. “Corporate social responsibility towards the community: Evidence from Islamic financial institutions in Malaysia.†International Journal of Green Economics 8(3–4):273–87. doi: 10.1504/ijge.2014.067729.

Darus, Faizah, Haslinda Yusoff, Dayang Milianna Abang Naim, Mustaffa Mohamed Zain, Azlan Amran, Hasan Fauzi, dan Yadi Purwanto. 2013. “Islamic Corporate Social Responsibility (I-CSR) Framework from the Perspective of Maqasid al- Syariah and Maslahah.†Issues In Social And Environmental Accounting 7(2):102. doi: 10.22164/isea.v7i2.77.

Dusuki, Asyraf Wajdi, dan Nurdianawati Irwani Abdullah. 2007. “Maqasid al-Shari`ah, Maslahah, and Corporate Social Responsibility.†American Journal of Islam and Society 24(1):25–45. doi: 10.35632/ajis.v24i1.415.

Fauzia, Ika Yunia. 2021. Etika Bisnis Islam Era 5.0. Depok: Rajawali Pers.

Hamdani. 2016. Good Corporate Governance: Tinjauan Etika Dalam Praktik Bisnis. Jakarta: Mitra Wacana Media.

Hanic, Aida, dan Edib Smolo. 2023. “Islamic approach to corporate social responsibility: an international model for Islamic banks.†International Journal of Islamic and Middle Eastern Finance and Management 16(1):175–91. doi: 10.1108/IMEFM-07-2021-0284.

Hasan, Irmayanti, Lailatul Farida, dan Kholilah Kholilah. 2021. “The role of Islamic Corporate Social Responsibility in building corporate image to increase customer loyalty.†Jurnal Ekonomi Modernisasi 17(2):83–94. doi: 10.21067/jem.v17i2.5334.

Hendar, Jejen. 2023. “Maqashid Sharia As The Basis For Decision Making Of Corporate Social Responsibility Based On A Prophetic Legal Paradigm.†Prophetic Law Review 5(1):104–25. doi: 10.20885/plr.vol5.iss1.art6.

Jufriadi, Jufriadi, Abdul Rahman Mus, Amir Mahmud, Imaduddin Imaduddin, dan Lydia Mefawati. 2022. “Contribution of Islamic Social Reporting toward the Improvement of All-Encompassing Financial Management.†Hong Kong Journal of Social Sciences 60(60). doi: 10.55463/issn.1021-3619.60.1.

Karim, Adiwarman A. 2017. Ekonomi Mikro Islami. Kelima. Depok: Rajawali Pers.

Kartini, Dwi. 2020. Corporate Social Responsibility: Transformasi Konsep Sustainability Management dan Implementasi di Indonesia. Bandung: Refika Aditama.

Khurshid, Muhammad Adnan, Abdulrahman Al-Aali, Ahmed Ali Soliman, dan Salmiah Mohamad Amin. 2014. “Developing an Islamic corporate social responsibility model (ICSR).†Competitiveness Review 24(4):258–74. doi: 10.1108/CR-01-2013-0004.

Mohamed Zain, Mustaffa, Faizah Darus, Haslinda Yusoff, Azlan Amran, Hasan Fauzi, Yadi Purwanto, dan Dayang Milianna Abang Naim. 2014. “Corporate ibadah : an Islamic perspective of corporate social responsibility.†Middle-East Journal of Scientific Reasearch 22(2):225–32. doi: 10.5829/idosi.mejsr.2014.22.02.21850.

Muhamad, Asmawati, Abdul Halim Syihab, dan Meguellati Achour. 2019. “Quranic Messages on Environmental Sustainability: An Expository Study of Its Relevance.†Al-Bayan: Journal of Qur’an and Hadits Studies 17(1):38–59. doi: 10.1163/22321969-12340069.

Nahar, Aida, Anis Chariri, dan Tri Jatmiko. 2017. “Islamic social report, good corporate governance, financial performance and company value.†Hal. 1–16 in The 2nd International Conference on Accounting, Business & Economics.

Othman, Rohana, dan Azlan Md Thani. 2010. “Islamic Social Reporting Of Listed Companies In Malaysia.†International Business & Economics Research Journal (IBER) 9(4):135–44.

Qoyum, Abdul. 2018. “Maqasid Ash-Shariʻah Framework and the Development of Islamic Finance Products: The Case of Indonesia.†Tazkia Islamic Finance and Business Review 12(2):169–88. doi: 10.30993/tifbr.v12i2.150.

Tanjung, Akbar, dan M. Baharudin. 2019. “Islam and environmental conservation.†Hal. 105–9 in Advanced in Social Science, Ediuation and Humanities Reserach. Vol. 492.

Torelli, Riccardo. 2021. “Sustainability, responsibility and ethics: different concepts for a single path.†Social Responsibility Journal 17(5):719–39. doi: 10.1108/SRJ-03-2020-0081.

Umar, Umar Habibu, Mohd Hairul Azrin Besar, dan Muhamad Abduh. 2023. “Compatibility of the CSR practices of Islamic banks with the United Nations SDGs amidst COVID-19: a documentary evidence.†International Journal of Ethics and Systems 39(3):629–47. doi: 10.1108/IJOES-12-2021-0221.

Wijayanti, Rita, dan Doddy Setiawan. 2023. “The role of the board of directors and the sharia supervisory board on sustainability reports.†Journal of Open Innovation: Technology, Market, and Complexity 9(3):100083. doi: 10.1016/j.joitmc.2023.100083.

Yusuf, Muhammad Yasir. 2017. Islamic Corporate Social Responsibility (I-CSR) Pada Lemabaga Keuangan Syariah: Teori dan Praktik. Jakarta: Kencana.

Downloads

Published

2024-10-28

How to Cite

Salimudin, M., & Jubaedah, D. (2024). Islamic Corporate Social Responsibility (ICSR): Kerangka Konseptual dan Pelaporan Berdasarkan Maqashid Syariah. Jurnal Ilmiah Ekonomi Islam, 10(3), 2448–2458. https://doi.org/10.29040/jiei.v10i3.14087

Citation Check

Similar Articles

1 2 3 4 5 6 7 8 9 10 > >> 

You may also start an advanced similarity search for this article.