Article Sidebar
Main Article Content
Abstract
It is widely acknowledged that Corporate Social Responsibility (CSR) has become socially “mandatory” for company to partake in the development of their community. Furthermore, CSR fills the blank space where the government cannot reach or has limited access. This paper will be addressing two issues: (a) CSR concept in accordance with Islamic Value; and (b) How the Indonesian Government regulates the application of Islamic CSR Model in the country. This research aims to analyze the concept of Zakat as a CSR model under the Islamic Business Law, with the objective to compare Zakat and the conventional CSR. This research is conducted in Normative-Juridical method which establishes that Islamic CSR means more than just “helping the humanity and the environment”, but also as a “Heavenly duty”, as opposed to Western business system in which CSR serves as the company’s tool to protect its interest and public image leverage.
Keywords: Corporate Social Responsibility; Islamic Business Model; Law; Zakat
Tanggung Jawab Sosial Perusahaan Dalam Bisnis Islam: Studi Kasus Perusahaan Di Indonesia
Abstrak
Diakui secara luas bahwa Tanggung Jawab Sosial Perusahaan atau Corporate Social Responsibility (CSR) telah menjadi “hal wajib” secara sosial bagi perusahaan untuk mengambil bagian dalam pengembangan komunitas mereka. Selanjutnya, CSR mengisi ruang kosong yang tidak dapat dijangkau atau dibatasi oleh pemerintah. Tulisan ini akan membahas dua hal: (a) konsep CSR sesuai dengan Nilai Islam; dan (b) Bagaimana Pemerintah Indonesia mengatur penerapan Model CSR Syariah di Tanah Air. Penelitian ini bertujuan untuk menganalisis konsep Zakat sebagai model CSR menurut Hukum Bisnis Islam, dengan tujuan untuk membandingkan Zakat dan CSR konvensional. Penelitian ini dilakukan dengan metode Normatif-Yuridis yang menetapkan bahwa CSR Islam berarti lebih dari sekedar “membantu kemanusiaan dan lingkungan”, tetapi juga sebagai “tugas Surgawi”, berbeda dengan sistem bisnis Barat di mana CSR berfungsi sebagai alat perusahaan. untuk melindungi kepentingan dan pengaruh citra publiknya.
Kata kunci: Tanggung jawab sosial perusahaan; Model Bisnis Islami; Hukum; zakat
Keywords
Article Details
Authors who publish with this journal agree to the following terms:
a. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
b. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
c. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
References
- Books
- Daud A, Islamic Law: Introduction to Islamic Jurisprudence and Legal Sytem in Indonesia (Rajagrafindo Persada 2016).
- Rohidin, Pengantar Hukum Islam (Lintang Rasi Aksara 2016).
- Arif M, Filantropi Islam: Fikih Untuk Keadilan Sosial (Magnum Pustaka 2017).
- Mardani, Hukum Islam Didalam Hukum Positif Indonesia (RajaGrafindo 2018).
- Isa W & Busyra A, Corporate Sosial Responsibility: Prinsip, Pengaturan, Implementasi (ISPIRE 2011).
- Journals
- Arisadi, ‘Bisnis Dalam Islam’ (2018) Volume 5 Jurnal Hadratul Madaniyah.
- Fairi, CompareHero.my, ‘What Is Zakat?’ (CompareHero.my, 1 December 2015) <https://www.comparehero.my/money-tips/articles/what-is-zakat> accessed 26 November 2019.
- Ihsan, ‘Comparative in Zakat Management between Pusat Zakat Sabah and Badan Amil Zakat DIY’, (2020) Journal of Islamic Economics Lariba 6 (1).
- Faizal M, ‘Syirkah Prinsip Bagi Hasil Pada Pembiayaan Di Bank Syariah’ (2017) Volume 2 ISLAMIC BANKING
- Najib M. A, ‘Legal Policy of Formalization of Islamic Sharia in Indonesia’, (2020) Prophetic Law Review 2 (2).
- Octavia N. A, ‘Fatwa DSN MUI Sebagai Dasar Hukum Dalam Menyelesaikan Sengketa Ekonomi Syari’ah Di Pengadilan Agama 2017’
- Purbasari I, ‘Alokasi, Distribusi Zakat Dan Tanggung Jawab Sosial Di Perbankan Syariah’ (2015) 44 Masalah-Masalah Hukum (pdf)8
- Raimi L, ‘Corporate Social Responsibility, Waqf System and Zakat System as Faith-Based Model for Poverty Reduction’ (2014) Vol. 10 World Journal of Entrepreneurship, Management and Sustainable Development (pdf) 10
- Triyanta A, ‘Fatwa Dalam Keuangan Syariah: Kekuatan Mengikat Dan Kemungkinannya Untuk Digugat Melalui Judicial Review’ , (2014) Jurnal Hukum IUS QUIA IUSTUM 1.
- Wartini S. and Heriyanto, D. S. N, ‘Enhancing the Implementation of CSR in Developing Countries to Achieve Sustainable Development: Indonesian Perspective’, (2014) US-China Law Review 11.
- Indonesia National Legislation
- Law No. 25 1992 jo. Law No. 12 of 2012 on Cooperation.
- Law No. 16 of 2001 on Foundation.
- Law No. 21 of 2008 on Islamic Banking.
- Law No. 23 of 2006 on Labor.
- Law No. 40 of 2007 on Limited Liability Company.
- Law No. 7 of 1989 jo. Law No. 3 of 2006 jo. Law No. 50 of 2009 on Religious Court.
- Law No. 25 of 2007 on Investments.
- Presidential Regulation No. 151 of 2014 on Funding Assistance for the Activities of the Indonesian Ulama Council.
- Law No. 23 of 2011 on Zakat.
- Thesis and Conference Papers
- Octavia N. A, ‘Fatwa DSN MUI Sebagai Dasar Hukum Dalam Menyelesaikan Sengketa Ekonomi Syari’ah Di Pengadilan Agama 2017’.
- Thontowi J, ‘Pergeseran Paradigma Pemikiran Hukum Positivistik Menuju ke Hukum Progresif dan Inklusif serta Relevasinya Bagi Pembangunan Hukum Nasional Indonesia’ (2019).
- Websites
- Illyas R, ‘Manusia Sebagai Khalifah Dalam Perspektif Islam’ (2016) Vol. 1 Mawa`izh <https://media.neliti.com/media/publications/285121-manusia-sebagai-khalifah-dalam-persfekti-a463de5e.pdf> accessed 29 November 2019.
- Majelis Ulama Indonesia, ‘Sejarah MUI’ <https://mui.or.id/sejarah-mui/0> accessed 10 March 2021.
- McAnn D, ‘Socially Responsible Companies Pay Lower Taxes’ (cfo, 16 December 2015) <https://www.cfo.com/tax/2015/12/socially-responsible-companies-pay-lower-taxes-csr/>.
- Nasution A. Z, ‘Dasar Hukum CSR’ (bangazul, 7 January 2018) <https://bangazul.com/dasar-hukum-csr/> accessed 2 December 2019.
- ‘Jenis-Jenis Zakat’ (Badan Amil Zakat Nasional, No Date) <https://zakat.or.id/jenis-jenis-zakat/> accessed 26 November 2019.
- Nurizzati M. A, ‘Zakat Bisa Meringankan Bayar Pajak, Ini Penjelasannya!’ (kreditgogo, May 27 20179) <https://kreditgogo.com/artikel/Informasi-Umum/Zakat-Bisa-Meringankan-Bayar-Pajak-Ini-Penjelasannya.html> accessed 26 November 2019.
- Susanto H. H. and Ghozali M, ‘Konsep Syrikah Pada Perbankan Islam’ Vol 13 Justicia Islamica Jurnal Kajian Hukum dan Sosial <https://jurnal.iainponorogo. ac.id/index.php/justicia/article/view/612/pdf> accessed 30 November 2019.
- Miscellaneous
- Sharia Council Fatwa No. 07/DSN-MUI/IV/20 on Mudharabah
- Encyclopedia Britannica, ‘Rasidun’, Rasidun <https://www.britannica.com/topic/ Rashidun> accessed 10 December 2020.
- Violita E. S, ‘Syirkah/Musyarakah/Partnershipin Contemporary Islamic Business Power Poin’ (Lecture Weeks 6, Jakarta, 2016) <http://ocw.ui.ac.id/pluginfile.php/ 972/mod_resource/ content/2/week6_musyarakah.pdf> accessed 30 November 2019.
References
Books
Daud A, Islamic Law: Introduction to Islamic Jurisprudence and Legal Sytem in Indonesia (Rajagrafindo Persada 2016).
Rohidin, Pengantar Hukum Islam (Lintang Rasi Aksara 2016).
Arif M, Filantropi Islam: Fikih Untuk Keadilan Sosial (Magnum Pustaka 2017).
Mardani, Hukum Islam Didalam Hukum Positif Indonesia (RajaGrafindo 2018).
Isa W & Busyra A, Corporate Sosial Responsibility: Prinsip, Pengaturan, Implementasi (ISPIRE 2011).
Journals
Arisadi, ‘Bisnis Dalam Islam’ (2018) Volume 5 Jurnal Hadratul Madaniyah.
Fairi, CompareHero.my, ‘What Is Zakat?’ (CompareHero.my, 1 December 2015) <https://www.comparehero.my/money-tips/articles/what-is-zakat> accessed 26 November 2019.
Ihsan, ‘Comparative in Zakat Management between Pusat Zakat Sabah and Badan Amil Zakat DIY’, (2020) Journal of Islamic Economics Lariba 6 (1).
Faizal M, ‘Syirkah Prinsip Bagi Hasil Pada Pembiayaan Di Bank Syariah’ (2017) Volume 2 ISLAMIC BANKING
Najib M. A, ‘Legal Policy of Formalization of Islamic Sharia in Indonesia’, (2020) Prophetic Law Review 2 (2).
Octavia N. A, ‘Fatwa DSN MUI Sebagai Dasar Hukum Dalam Menyelesaikan Sengketa Ekonomi Syari’ah Di Pengadilan Agama 2017’
Purbasari I, ‘Alokasi, Distribusi Zakat Dan Tanggung Jawab Sosial Di Perbankan Syariah’ (2015) 44 Masalah-Masalah Hukum (pdf)8
Raimi L, ‘Corporate Social Responsibility, Waqf System and Zakat System as Faith-Based Model for Poverty Reduction’ (2014) Vol. 10 World Journal of Entrepreneurship, Management and Sustainable Development (pdf) 10
Triyanta A, ‘Fatwa Dalam Keuangan Syariah: Kekuatan Mengikat Dan Kemungkinannya Untuk Digugat Melalui Judicial Review’ , (2014) Jurnal Hukum IUS QUIA IUSTUM 1.
Wartini S. and Heriyanto, D. S. N, ‘Enhancing the Implementation of CSR in Developing Countries to Achieve Sustainable Development: Indonesian Perspective’, (2014) US-China Law Review 11.
Indonesia National Legislation
Law No. 25 1992 jo. Law No. 12 of 2012 on Cooperation.
Law No. 16 of 2001 on Foundation.
Law No. 21 of 2008 on Islamic Banking.
Law No. 23 of 2006 on Labor.
Law No. 40 of 2007 on Limited Liability Company.
Law No. 7 of 1989 jo. Law No. 3 of 2006 jo. Law No. 50 of 2009 on Religious Court.
Law No. 25 of 2007 on Investments.
Presidential Regulation No. 151 of 2014 on Funding Assistance for the Activities of the Indonesian Ulama Council.
Law No. 23 of 2011 on Zakat.
Thesis and Conference Papers
Octavia N. A, ‘Fatwa DSN MUI Sebagai Dasar Hukum Dalam Menyelesaikan Sengketa Ekonomi Syari’ah Di Pengadilan Agama 2017’.
Thontowi J, ‘Pergeseran Paradigma Pemikiran Hukum Positivistik Menuju ke Hukum Progresif dan Inklusif serta Relevasinya Bagi Pembangunan Hukum Nasional Indonesia’ (2019).
Websites
Illyas R, ‘Manusia Sebagai Khalifah Dalam Perspektif Islam’ (2016) Vol. 1 Mawa`izh <https://media.neliti.com/media/publications/285121-manusia-sebagai-khalifah-dalam-persfekti-a463de5e.pdf> accessed 29 November 2019.
Majelis Ulama Indonesia, ‘Sejarah MUI’ <https://mui.or.id/sejarah-mui/0> accessed 10 March 2021.
McAnn D, ‘Socially Responsible Companies Pay Lower Taxes’ (cfo, 16 December 2015) <https://www.cfo.com/tax/2015/12/socially-responsible-companies-pay-lower-taxes-csr/>.
Nasution A. Z, ‘Dasar Hukum CSR’ (bangazul, 7 January 2018) <https://bangazul.com/dasar-hukum-csr/> accessed 2 December 2019.
‘Jenis-Jenis Zakat’ (Badan Amil Zakat Nasional, No Date) <https://zakat.or.id/jenis-jenis-zakat/> accessed 26 November 2019.
Nurizzati M. A, ‘Zakat Bisa Meringankan Bayar Pajak, Ini Penjelasannya!’ (kreditgogo, May 27 20179) <https://kreditgogo.com/artikel/Informasi-Umum/Zakat-Bisa-Meringankan-Bayar-Pajak-Ini-Penjelasannya.html> accessed 26 November 2019.
Susanto H. H. and Ghozali M, ‘Konsep Syrikah Pada Perbankan Islam’ Vol 13 Justicia Islamica Jurnal Kajian Hukum dan Sosial <https://jurnal.iainponorogo. ac.id/index.php/justicia/article/view/612/pdf> accessed 30 November 2019.
Miscellaneous
Sharia Council Fatwa No. 07/DSN-MUI/IV/20 on Mudharabah
Encyclopedia Britannica, ‘Rasidun’, Rasidun <https://www.britannica.com/topic/ Rashidun> accessed 10 December 2020.
Violita E. S, ‘Syirkah/Musyarakah/Partnershipin Contemporary Islamic Business Power Poin’ (Lecture Weeks 6, Jakarta, 2016) <http://ocw.ui.ac.id/pluginfile.php/ 972/mod_resource/ content/2/week6_musyarakah.pdf> accessed 30 November 2019.