JRSSEM 2022, Vol. 01, No. 9, 1386 – 1395
E-ISSN: 2807 - 6311, P-ISSN: 2807 - 6494
CORPORATE SOCIAL RESPONSIBILITY (CSR) FROM
ISLAMIC PERSPECTIVE
Fatahillah*
Universitas Malikussaleh
e-mail: fatahillah@unimal.ac.id
*Correspondence: fatahillah@unimal.ac.id
Submitted: 26 March 2022, Revised: 05 April 2022, Accepted: 16 April 2022
Abstract.
Keywords:
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INTRODUCTION
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METHODS
1. Type of Research
This type of research is normative
research, namely research that starts
with a process to obtain legal rules,
legal principles and legal doctrines to
provide answers or legal issues
encountered so that new arguments,
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theories or concepts are obtained as
prescriptions in solving problems.
2. Research Approach This
Research uses a statutory
approachand aconceptual approach.
3. Nature of
Research This research is
descriptive , which is a study that aims
to describe or explain legal
phenomena, in this case finding the
right concept in the application of
corporate social responsibility (CSR)
according to an Islamic perspective.
4. Sources of Data The
Data needed in this study is
secondary data, namely data obtained
from library research in the form of
legal materials consisting of:
a. Primary legal materials, namely
binding legal materials, consisting
of:
1. The Qur'an and Al Hadith.
2. Of the 1945 Constitution of the
Republic of Indonesia.
3. The Civil Code (KUH Perdata).
4. The Commercial Code (KUHD).
5. Law Number 25 of 2007
concerning the Capital Market.
6. Law Number 40 of 2007
concerning Limited Liability
Companies.
7. Other laws and regulations
related to this research.
b. Secondary legal materials, namely
legal materials that provide
instructions and explanations of
primary legal materials, which
consist of literature books, papers,
articles, research results and other
scientific works related to this
research.
c. Tertiary legal materials, namely
legal materials that provide
instructions and explanations for
primary legal materials and
secondary legal materials.
5. Techniques Collection
In this research data collection is
done by means of document studies,
namely reviewing, examining and
studying legal materials that are related
to this research.
6. Data Analysis Method The data
Analysis method used in this
research is descriptive qualitative,
namely the data obtained from the
research is presented descriptively and
processed qualitatively.
RESULTS AND DISCUSSION
A. Corporate Social Responsibility
(CSR) Viewed from Islamic Law
When viewed from the perspective
of Islamic legal philosophy, giving
corporate commitment to the
community is often known as zakat. In
this case, zakat is one of the
characteristics of Islam, where Islam has
a human nature, so zakat is obligatory
on rich people whose assets are nisab.
In addition, zakat is intended for people
in need, both the so-called poor. In
addition, in the Qur'an it is explained
about the obligation to help each other,
namely in Surah Al-Maidah verse 2:
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Meaning: O ye who believe, do not
violate syi'ar-syi'ar God, and do not
violate the honor of the forbidden
months, do not (disturb) had-ya animals,
and qalaa-id animals, and do not (also)
disturb those who visit the Baitullah
while they are seeking bounty and the
pleasure of their Lord and when you
have me After completing the
pilgrimage, it is permissible to hunt. And
do not ever hate (you) for a people
because they prevent you from the
Masjidil Haram, encourage you to do
wrong (to them). And help you in (doing)
righteousness and piety, and do not help
in sin and transgression. And fear Allah,
verily Allah is severe in punishment.
(Surah Al-Maidah: 2)
In the Qur'an it is clearly stated that
for Muslims in carrying out mutual
assistance it is an obligation and
obligation. Besides, Islam also requires
paying zakat. The command to carry
out zakat is very much due to
importance function of zakat, among
others in the letter At-Taubah: 103,
which reads:
Meaning: Take zakat from some of
their property, with zakat that you clean
and purify them and give in to them.
Verily, your prayer (becomes) peace of
soul for them. And Allah is All-Hearing,
All-Knowing. (Surat At-Taubah: 103)
There are many more commands
regarding zakat, this zakat contains
great wisdom and is spiritual and
philosophical. This wisdom is described
in various verses in the Al-Qur'an and
Hadith, including Being:
1. Grateful for divine gifts, growing
wealth and rewards and ridding
oneself of miserly, envious, envious
and sinful traits;
2. Protect the community from the
dangers of poverty and the
consequences of destitution;
3. Realizing a sense of solidarity and
affection between fellow human
beings;
4. Manifestation of mutual
cooperation and mutual assistance
in goodness and piety;
5. Reducing to the poorwhich is a
social;
6. Fostering and developing social
stability;
7. One in bring about justice.
Seeing the wisdom that arises
as a result of the implementation of
zakat, the author tries to draw a line
between Corporate Social
Responsibility and zakat, zakat here
which is regulated by Islam is
corporate zakat/income
zakat/trade zakat, as written by
Mohammad Daud Ali in his book,
which states: write about zakat.
Industrial zakat, such as textiles,
steel, ceramics, red stone, tiles, lime,
batik, and carvings. With the nisab
of the property in the amount or
equivalent to 96 grams of pure
gold, with a haul of 1 year, then the
level of akat issued is 2½%. As for
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the tourism industry , such as
hotels, cottages, inns, villas,
restaurants, cinemas and swimming
pools, the nisab of wealth is 96
grams of pure gold and the haul
period is 1 year with a zakat rate of
2½%.
In addition, regarding zakat, a
company is divided into two
categories, namely; (1) a company
that only uses simple tools and
whose capital is to buy basic
materials, pay employee wages and
expenses. And (2) companies whose
main capital is for sophisticated
equipment which is very expensive.
For the first type of company, the
method of calculating zakat is to
calculate the balance of money in
cash and bank deposits at the end
of the year, plus the inventory of
materials and finished goods as well
as current accounts receivable.
Then the amount of all that is
reduced by the debt burden that
must be paid and then the zakat is
issued as much as 2½% of the total
remaining assets.
As for the second type of
company, zakat is issued by way of
calculation, which is not calculated
from the price of the machines, but
from the results of their production
and pays zakat of 10%. The
difference is because if the former
uses all of his capital to be turned
over so that it is considered a
growing and developing asset, if
the second most of his capital is
used to buy expensive equipment
so it is not considered a growing
and developing asset but is
calculated and issued only from the
proceeds. only profit.
Seeing the above, Islamic law
has long regulated the
responsibilities of a company, but in
this case it is described or formed
through zakat. It turns out that the
relationship between zakat and the
concern or responsibility of the
company is something that is
interrelated, and can be said to have
the same meaning. When talking
about industry, Islam is also in
doing the economy has the basic
concept of Islamic economics, there
are three main pillars in Islamic
teachings, namely as follows:
a. Aqidah, a component of Islamic
teachings that regulates belief
in the existence and power of
Allah, so it must be the faith of
a Muslim when doing various
things. activities on earth solely
to gain the pleasure of Allah.
b. Shari'ah, the component of
Islamic teachings that regulates
the life of a Muslim both in the
field of worship and in the field
of muamalah which is the
actualization of the aqidah
which is his belief.
c. Morals, the basis of behavior
and personality that will
characterize him as a devout
Muslim based on the shari'ah
and aqeedah which become his
life guidelines, so it is called
having akhlaqul karimah.
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This CSR activity when viewed
from the perspective of business
ethics, in this case Syed Nawab
Heidar Naqvi describes economic
principles Islam which includes:
1. Tawhid, in this case
monotheism is an Islamic
economic philosophy which is
the basic orientation of
economics, whose paradigm is
relevant to logical, ethical and
aesthetic values that can be
functionalized into the midst of
human economic behavior. In
addition, monotheism also in
economics leads economic
actors to believe that property
belongs to Allah alone.
2. Balance, this in economics has
the power to form a mosaic of
one's thinking that a balanced
attitude can lead humans to a
state of necessity for social
functions for property, meaning
that the monopolistic practice
of concentrating economic
power, controlling market share
and so on must be avoided.
3. Free will, this is the principle
that leads people to believe that
Allah not only has absolute
freedom, but He also with His
Rahman and Rahim nature
grants humans the freedom to
choose.
The three principles put
forward by Syed Nawab, the
author sees that all of them are
a foundation in conducting
economy that has a foundation
for caring for others. Namely
concern for the environment
and social. In the context of CSR
activities, it is inseparable from
social and environmental
principles. So it can be
categorized as having wise
business ethics. This business
ethics cannot be separated from
a value of justice, including
Islamic distribution justice, in
this case according to Munawar
Iqbal, that what is meant by
distributive justice in Islam is
reflected in the following three
things:
a. Guaranteed fulfillment of
basic needs for all.
b. Objectivity or fairness but
not equality in individual
income.
c. Limiting extreme inequality
in individual wealth income.
Corporate Social Responsibility
(CSR) in Perspective Maslahah
Mursalah Corporate Social
Responsibility has been widely
carried out by finance . Both
companies engaged in services,
consumption or others. If it is
understood about the benefits of
implementing CSR, as disclosed by
Wicipto in a legal journal, it states
several benefits of CSR for
companies, including:
a) Maintaining and boosting the
reputation and image of the
company
b) Obtaining a license to operate
socially
c) Reducing or minimizing the risk
of the company
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d) Expanding access to resources
for operations business
e) Opening wider market
opportunities
f) Reducing company costs
g) Improving relations with
stakeholders
h) Improving relations with
regulators
i) Improving employee morale
and productivity
j) Opportunities to earn rewards.
While Maslahat Mursalah is a
benefit that is not mentioned by
syara' and there are no arguments
that tell to do or leave it, whereas if
it is done it will bring great good or
benefit. The benefit of mursalah is
also called the absolute benefit.
Because there is no argument that
acknowledges its validity or
invalidity. In this case, Imam al-
Ghazali said that the problem is
basically gaining benefits and
rejecting harm. So the lawmakers by
means of mursalah maslahat solely
to realize the benefit of humans
with the meaning to bring benefits
and reject harm and damage to
humans.
The application of this maslahah
as a source of law is not absolute.
According to Siroz in his book that
in the Maliki school there are
several conditions that must be
met, among others:
1. Maslahah must be in line with
the main objectives of Islamic
law in order to realize human
benefit. With this requirement,
it means that maslahah may not
negate other sources of
evidence, or contradict the
qot'iy, but must be in
accordance with the benefits
that syar'i wants to realize.
2. Maslahah is substantively
logical, that is, it can be
accepted by common sense. So
that which is proposed to group
rationalist
3. The application of maslahah as
a source of law must be able to
guarantee primary human
interests (dharuri), or prevent
losses and difficulties.
4. In addition, according to Siroz ,
the Usul Fiqh scholars make
criteria that must be met in
applying maslahah, including
the following:
5. Maslahah must be included in
the mu'amalah, so that the
interests in it can be considered
rationally and are not at all
related to the field. worship.
6. Maslahah must be in line with
the spirit of the Shari'ah and not
contradict one of its sources.
7. Maslahah must be included in
the interests of dharuriyyah and
hajiyyah, not takmiliyah.
CONCLUSIONS
Islam strongly supports Corporate
Social Responsibility (CSR) because it
cannot be denied that business creates
many social problems, and companies are
responsible for solving them. Businesses
need various natural resources for business
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continuity, so companies are responsible
for maintaining them. Islam indirectly
considers business as an entity whose
obligations are separate from its owner, the
existence of CSR will develop the goodwill
of the company.
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© 2022 by the authors. Submitted
for possible open access publication
under the terms and conditions of the Creative
Commons Attribution (CC BY SA) license
(https://creativecommons.org/licenses/by-sa/4.0/).
