Revista de Asuntos Legales, Éticos y Regulatorios

1544-0044

Abstracto

Implementation of CSR in Indonesia Islamic Banking an Analysis from Maqashid Al-Syariah

Efik Yusdiansyah, Jejen Hendar

The number of sharia banking in Indonesia reaches 196 companies. In running its business activities, banks do not only prioritize profit but also carry out banking principles and objectives fully as referred to in Sharia Banking Law and the company's vision and mission. One of sharia banking's social duties and functions is to provide welfare for the community and run the company's commitment as the impact of conducting business activities through Corporate Social Responsibility (CSR) activities. In conducting CSR activities, sharia banking is not only limited to conducting banking obligations to the community but also to not ruling out activities that are in line and accordance with Islamic provisions, namely the objectives of Islamic law (maqashid al-Syariah) as company's awareness of the sustainability of company and society and the company's environment. Every sharia banking in Indonesia has used an Islamic foundation, namely maqashid al-Syariah -based activities, and following Islamic teachings. The forms of its activities are in the fields of the living environment, community development, health, and employee welfare. Though those conducted activities are based on Islamic provisions, the activities constitute company awareness or its duty to carry out the obligations of regulatory companies. The study used the juridical normative research method by focusing on the empirical aspects reported by the company in the Annual Report on Sharia Banking in 2019.

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