THE VALUE OF CORPORATE SOCIAL RESPONSIBILITY SHARIAH BANKING PROGRAMME IN THE CONTEXT OF ISLAMIC ECONOMIC PHILOSOPHY
Keywords:
Keywords: Value of Welfare, Corporate Social Responsibility, Shariah Banking, Islamic Economic Philosophies
Abstract
Abstract
The implementation of the value of benefit in Corporate Social Responsibility (CSR) by BSI, by looking at it through the lens of Islamic economic philosophy. The concept of benefit value was raised as the basis for BSI in designing their CSR policies and practices. In the context of Islamic economic philosophy, this study examines how the values of benefit, embodied in maqashid al-Shariah, are reflected in the CSR practices of Islamic banking. This study uses descriptive analysis methods and literature to evaluate BSI practices and identify the extent to which the implementation of benefit values is reflected in the policies and activities of CSR practices. The results in this study are: a) Welfare is an important part of CSR in Indonesian sharia banking, which includes criteria for sharia compliance, justice, and public welfare. b) Indonesian Islamic banks have a social responsibility to achieve public welfare, which is in line with the principles of Islamic economics. c) The implementation of CSR in BSI also involves the perspective of Shariah Enterprise Theory, which emphasizes the importance of benefit in business decision making. d) BSI's CSR encourages the domestic economy through the development of MSME Centers in various regions in Indonesia, Aceh, Yogyakarta, and Surabaya as a means to achieve the goals of community benefit and not just an effort to obtain profits. The research findings indicate that BSI, in an effort to integrate the principles of Islamic economics, allocates their resources to support the welfare of society and carry out their social responsibilities taking into account the moral and ethical aspects of business.
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References
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Syamsuri, Syamsuri. “Pendekatan Islam Dalam Pembangunan Ekonomi: Satu Konsep Menuju Kesejahteraan Umat.” El-Barka: Journal of Islamic Economics and Business 2, no. 1 (2019): 25. https://doi.org/10.21154/elbarka.v2i1.1624.
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Torik, Muhammad. “DENGAN AL-MASLAHAH Muhammad Harun حيهافس قيقحتى حقيشط هم شيغتم عم حيملاسلإا حعيششيى هجىتىا ءاشوإ : صخيم هلاخ هم قيقحتىا ً ىإ الله هت نرأي ناسولإا ظقف سيىو ، ازه هم جذئافىا قيقحتى . ناسولإا كاىهو ، حيملاسلإا حعيششىا يف هوأ ً تح ، هتميم هلاخ هم الله ذيذحت ا,” n.d., 85–98.
Umar, Abu, and Faruq Ahmad. “Legal and Regulatory Issues of Islamic Finance in Australia” 2, no. 4 (2009): 305–22. https://doi.org/10.1108/17538390911006368.
Amalia Yunia Rahmawati. “Kontruksi Sistem Ekonomi Islam Menuju Kesejahteraan Yang Merata” 11, no. July (2020): 1–23.
Andatu, Mabruri, and Abdurrahman Hilabi. “Implementasi Regulasi Keuangan Berkelanjutan Pada Bank Syariah Dan Bank Konvensional Di Indonesia.” Al Irsyad: Jurnal Studi Islam 2, no. 1 (2023): 23–34. https://doi.org/10.54150/alirsyad.v2i1.116.
Awan, Ayesha, Wajahat Ali, Hafiz Khalil Ur Rehman, and Sadia Idrees. “Comparative Analyses of The Islamic System with Other Economy System in The World.” Pakistan Journal of Humanities and Social Sciences 11, no. 2 (2023): 846–56. https://doi.org/10.52131/pjhss.2023.1102.0395.
Batubara, Sarmiana, Heny Purnama, and Sari Dalimunthe. “JIFTECH : Journal Of Islamic Financial Technology” 1, no. 1 (2022): 75–87.
Bhuiyan, Abul Bashar, Abdul Ghafar Ismail, Abd Halim Mohd Noor, Mohammad Solaiman, and Md. Jafor Ali. “The Islamic Economics Philosophy and Application Reality in the Existing Islamic Economic Activities in the World.” International Journal of Shari’ah and Corporate Governance Research 3, no. 2 (2020): 25–39. https://doi.org/10.46281/ijscgr.v3i2.850.
Dusuki, Asyraf Wajdi, and Nurdianawati Irwani Abdullah. “Maqasid Al-Shari`ah, Maslahah, and Corporate Social Responsibility.” American Journal of Islamic Social Sciences 24, no. 1 (2007): 25–45. https://doi.org/10.35632/ajiss.v24i1.415.
Fadllan, Fadllan, and Lailatul Maufiroh. “Maslahah Oriented Sebagai Rasionalitas Bisnis Dalam Ekonomi Islam.” IQTISHADIA Jurnal Ekonomi & Perbankan Syariah 9, no. 2 (2022): 156–67. https://doi.org/10.19105/iqtishadia.v9i2.6956.
Hafidz Syuhud, and Kawakib. “Maslahah Dan Kebebasan Dalam Fiqih: Telaah Filosofis Konsep Maslahah Al-Mursalah Perspektif Al-Ghazali.” Jurnal Riset Rumpun Agama Dan Filsafat 1, no. 1 (2022): 30–56. https://doi.org/10.55606/jurrafi.v1i1.129.
Hendrianto, Hendrianto, Juhaya S. Praja, and Nurrahman. “Sharia Philosophy Correlation and the Islamic Economic Philosophy.” Economit Journal: Scientific Journal of Accountancy, Management and Finance 1, no. 1 (2021): 12–20. https://doi.org/10.33258/economit.v1i1.370.
Inclusive, Developing, Sustainable Economic, Financial Systems, and Editorial Board. Ethics , Governance and Regulation in Islamic Finance, n.d.
Islam, Universitas, Negeri Raden, Fatah Palembang, and South Sumatra. “Analysis Study Of Ibnu Khaldun’s Islamic Economic Thought Ulil Amri,” n.d., 141–52.
Kollar, Nathan R., and Muhammad Shafiq. “Poverty and Wealth in Judaism, Christianity, and Islam.” Poverty and Wealth in Judaism, Christianity, and Islam, 2016, 1–324. https://doi.org/10.1057/978-1-349-94850-5.
Lionika, Deby, and Nastangin Nastangin. “Jual Beli Padi Tebasan Dengan Sistem Cengklong Kajian: Perspektif Mashlahah Mursalah.” JIL : Journal of Indonesian Law 3, no. 1 (2022): 1–22. https://doi.org/10.18326/jil.v3i1.1-22.
Malikussaleh, Universitas. “Corporate Social Responsibility ( CSR ) From” 01, no. 9 (2022): 1386–95.
Manzoor, Faiza, Longbao Wei, Mohammad Nurunnabi, Qazi Abdul Subhan, Syed Irshad Ali Shah, and Samaher Fallatah. “The Impact of Transformational Leadership on Job Performance and CSR as Mediator in SMEs.” Sustainability 11, no. 2 (January 15, 2019): 436. https://doi.org/10.3390/su11020436.
Mir, Riaz Usman, Dr. Syeda Mahnaz Hassan, and Dr. Syed Salman Hassan. “Islamic Perspective of Corporate Social Responsibility.” Islamic Perspective of Corporate Al-Adwa 46, no. 31 (2016): 77–90.
Munadi, Munadi, and Budi Iswanto. “The Concept Maslahah of Najamuddin Al Tufi and It’s Relevance of Sharia Business.” IQTISHODUNA: Jurnal Ekonomi Islam 9, no. 2 (2020): 153. https://doi.org/10.36835/iqtishoduna.v9i2.526.
Nanda Pratiwi, Danisa, Arin Setiyowati, and Fatkur Huda. “Quality of Corporate Social Responsibility (CSR) Services at Bank Syariah Indonesia (BSI) in 2021 in the Perspective of Islamic Social Reporting (ISR) Index and Maqashid Syariah Index (MSI).” Perisai : Islamic Banking and Finance Journal 7, no. 2 (2023): 198–217. https://doi.org/10.21070/perisai.v7i2.1643.
Novarela, Dori, and Indah Mulia Sari. “Pelaporan Corporate Social Responsibility Perbankan Syariah Dalam Perspektif Shariah Enterprise Theory (SET).” Jurnal Akuntansi Dan Keuangan Islam 3, no. 2 (2019): 145–60. https://doi.org/10.35836/jakis.v3i2.34.
Raudlatul Izzah, I Gusti Ayu Purnamawati, and Gede Adi Yuniarta. “Determinan Kinerja Maqashid Syariah Dengan Corporate Governance Sebagai Variabel Moderasi Pada Bank Umum Syariah Di Indonesia.” JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha 14, no. 01 (2023): 207–21. https://doi.org/10.23887/jimat.v14i01.49021.
Reda, Ayman. “Wealth and Poverty: Islamic Economic Thought.” Prophecy, Piety, and Profits, 2018, 171–86. https://doi.org/10.1057/978-1-137-56825-0_13.
Satar, Muhammad, and Amiruddin Kadir. “Elaborasi Ekonomi Islam Dalam Kerangka Filsafat.” JUPE : Jurnal Pendidikan Mandala 7, no. 2 (2022): 383–91. https://doi.org/10.58258/jupe.v7i2.3466.
Septian, Yolanda, Any Eliza, and Muhammad Yusuf Bahtiar. “Zakat, Islamic Corporate Social Responsibility Dan Kinerja Keuangan Bank Umum Syariah Indonesia.” Jurnal Akuntansi Dan Keuangan Islam 10, no. 1 (2022): 5–30. https://doi.org/10.35836/jakis.v10i1.274.
Sri, Rahayu, Fauzi Mahdi, Julkarnain, Ningsih Heny Triastuti Kurnia, and Azwansyah Habibie. “Intellectual Capital and Islamic Corporate Social Responsibility on the Financial Performance of Sharia Commercial Banks in Indonesia.” E3S Web of Conferences 339, no. 1 (2022): 115–21. https://doi.org/10.1051/e3sconf/202233905003.
Syamsuri, Syamsuri. “Pendekatan Islam Dalam Pembangunan Ekonomi: Satu Konsep Menuju Kesejahteraan Umat.” El-Barka: Journal of Islamic Economics and Business 2, no. 1 (2019): 25. https://doi.org/10.21154/elbarka.v2i1.1624.
Terhadap, Telaah, Kehalalan Poligami, Keharaman Kawin, Beda Agama, Larangan Nikah, Dibawah Tangan, Dan Kewajiban, Beriddah Bagi, Perempuan Ahmad, and Munif Suratmaputra. “Kemaslahatan Sebagai Tujuan Pensyari’atan Hukum Islam,” n.d.
Torik, Muhammad. “DENGAN AL-MASLAHAH Muhammad Harun حيهافس قيقحتى حقيشط هم شيغتم عم حيملاسلإا حعيششيى هجىتىا ءاشوإ : صخيم هلاخ هم قيقحتىا ً ىإ الله هت نرأي ناسولإا ظقف سيىو ، ازه هم جذئافىا قيقحتى . ناسولإا كاىهو ، حيملاسلإا حعيششىا يف هوأ ً تح ، هتميم هلاخ هم الله ذيذحت ا,” n.d., 85–98.
Umar, Abu, and Faruq Ahmad. “Legal and Regulatory Issues of Islamic Finance in Australia” 2, no. 4 (2009): 305–22. https://doi.org/10.1108/17538390911006368.
Published
2026-01-02
How to Cite
Santika, A., & Chakrabarty, A. (2026). THE VALUE OF CORPORATE SOCIAL RESPONSIBILITY SHARIAH BANKING PROGRAMME IN THE CONTEXT OF ISLAMIC ECONOMIC PHILOSOPHY. ADILLA : Jurnal Ilmiah Ekonomi Syari’ah, 9(1), 66-78. https://doi.org/https://doi.org/10.52166/adilla.v9i1.8689
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