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Abstract
Almost all theories, concepts, and practices of CSR are based on cultural values, ethics and beliefs of the western societies, especially Europe and America. Although the concept of CSR is not necessarily fully practiced by companies in all countries, especially for those that have different ethics, cultures and beliefs, such as Islamic companies. The problem that becomes the focus of the study in this research is the concept of CSR which is examined through the philosophical approach of Islamic law. This study applies a normative legal research method with both legislative and conceptual approach. The results show that CSR, when examined through the approach of Islamic legal philosophy with the methods of ta'lili and the Qiyas ijtihad, is indicated that the concept of social responsibility had long existed in Islam even though the Western concept of CSR had only emerged in the fourth wave of business principles in the 1930s. Therefore, the principle of social responsibility that has been outlined in the Al-Qur'an and Sunnah must be used as a guidance for the lives of Muslims in various activities including in Islamic business.
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- Buku
- Al-Habsyi, M. B., Fiqih Praktis Menurut Al-Qur'an Assunah, Pendapat Para Ulama, Mirzan, Bandung, 1999.
- Al-Zuhayly, W., Zakat Kajian Berbagai Mashab, Remaja Rosdakarya, Bandung, 2008.
- Ali, Muhammad Daud, Sistem Ekonomi Islam Zakat dan Wakaf, UI Press, Jakarta, 1988.
- Amirruddin, & H. Zainal Asikin, Pengantar Metode Penelitian Hukum. PT. Raja Grafindo Persada, Jakarta, 2003.
- Anshori, A. G., & Yulkarnain Harahap, Hukum Islam Dinamika dan Perkembangannya di Indonesia, Thafa Media, Yogyakarta, 2008.
- Bartens, K., Pengantar Etika Bisnis, Penerbit Kanisius, Yogyakarta, 2000.
- Djamil, F., Filsafat Hukum Islam, Logos Wacana Ilmu, Ciputat, 1997.
- Faisal, Bardoen, dkk., Etika Bisnis dalam Islam, Kencana Prenada Media Group, Jakarta, 2006.
- Ismail, Muhammad, dkk., Filsafat Hukum Islam, Bumi Aksara, Jakarta, 1999.
- Huda, Joko, Prastowo, Corporate Social Responsibility Kunci Merih Kemuliaan Bisnis, Samudra Biru, Yogyakarta, 2011.
- Badan Pembinaan Hukum Nasional Departemen Hukum dan HAM Republik Indonesia, Tanggung Jawab Sosial Perusahan, Kementerian Hukum dan HAM, Jakarta, 2009.
- Kamali, M. H., Principles of Islamic Jurisprudence, Daral-Malal-Islami, Geneva, 1997.
- Korten, D. C., When Corporation Rule The World Terjamahan oleh Agus Maulana, Rajawali Press, Jakarta, 1995.
- Mahmud, A., Bank Syari'ah Teori, Kebijakan dan Studi Empiris di Indonesia, Erlangga, Jakarta, 2010.
- Marzuki, P. M., Penelitian Hukum Normatif Cetakan I, Kencana, Jakarta, 2005.
- Muhammad, Aspek Hukum dalam Mu'amalat, Graha Ilmu, Yogyakarta, 2007.
- N.D, Mukti. Fajar., Tanggung Jawab Sosial Perusahaan di Indonesia Mandatory vs Voluntary Studi Tentang Penerapan Ketentuan Corporate Social Responsibility Pada Perusahaan Multi Nasional, Swasta Nasional dan Badan Usaha Milik Negara, Pustaka Pelajar, Jakarta, 2009.
- N.D, Mukti. Fajar., & Achmad, Y., Dualisme Penelitian Hukum Normatif & Empiris, Penerbit Pustaka Pelajar, Yogyakarta, 2009.
- Nasution, M. S., Filsafat Hukum Islam, Raja Grafindo Persada, Jakarta, 2013.
- Permono, S. H., Formula Zakat, Menuju Kesejahteraan Sosial, Aulioa, Surabaya, 2005.
- Praja, J. S., Filsafat Hukum Islam, Pusat Penerbitan Universitas LPPM Universias Islam Bandung, Bandung, 2002.
- Shomad, Abd., Hukum Islam Penormaan Prinsip Syariah Dalam Hukum Indonesia, Kencana Prenada Media Group, Jakarta, 2012.
- Suharto, E., CSR & Comdev Investasi Kreatif Perusahaan di Era Globalisasi, Alfabeta, Bandung, 2010.
- Wignjosoebroto, S., Hukum, Konsep dan Metode, Setara Press, Malang, 2013.
- Yusuf, M. Y., Islamic Corporate Social Responsibility (I-CSR) Pada Lembaga Keuangan Syariah (LKS) Teori dan Praktik, Kencana Prenada Media Group, Jakarta, 2017.
- Jurnal
- Firdaus, “Sedekah Dalam Perspektif Al-Quran”. Ash-Shahabah Jurnal Pendidikan dan Studi Islam, Vol. 3, No. 1, Januari 2017.
- Has, Muhammad Hadin,“Kajian Filsafat Hukum Islam Dalam Al-Quran”, Jurnal Al-Adl, Vol. 8 No. 2, 2015.
- Rahmat, B. Z., “Corporate Social Responsibility Dalam Perspektif Etika Bisnis Islam”, Awaluna, Vol. 1 No. 1 122, 2017.
- Romli, “Illat dan Pengembangan Hukum Islam”, Intizar Vol. 20., No. 2, 222, 2014
- Karya Ilmiah
- Mohammed, J. A., “Corporate Social Responsibility in Islam”, Thesis Auckland University of Technology, New Zealand, 2009.
- Wijaya, A., “Bahaya Khamar Dalam Perspektif Al-Quran dan Kesehatan”, Skripsi Fakultas Ushuludin dan Studi Islam Negeri Sumatera Utara, Medan, 2016.
- Internet
- www.ekatjicptafoundation.org
- https://media.neliti.com/media/publications/164479-ID-none.pdf
- Peraturan Perundang-Undangan
- Undang-Undang Dasar Negara Republik Indonesia Tahun 1945
- Undang-Undang Nomor 25 Tahun 2007 tentang Penanaman Modal
- Undang-Undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas
- Peraturan Pemerintah Nomor 47 Tahun 2012 tentang Tanggung Jawab Sosial dan Lingkungan
References
Buku
Al-Habsyi, M. B., Fiqih Praktis Menurut Al-Qur'an Assunah, Pendapat Para Ulama, Mirzan, Bandung, 1999.
Al-Zuhayly, W., Zakat Kajian Berbagai Mashab, Remaja Rosdakarya, Bandung, 2008.
Ali, Muhammad Daud, Sistem Ekonomi Islam Zakat dan Wakaf, UI Press, Jakarta, 1988.
Amirruddin, & H. Zainal Asikin, Pengantar Metode Penelitian Hukum. PT. Raja Grafindo Persada, Jakarta, 2003.
Anshori, A. G., & Yulkarnain Harahap, Hukum Islam Dinamika dan Perkembangannya di Indonesia, Thafa Media, Yogyakarta, 2008.
Bartens, K., Pengantar Etika Bisnis, Penerbit Kanisius, Yogyakarta, 2000.
Djamil, F., Filsafat Hukum Islam, Logos Wacana Ilmu, Ciputat, 1997.
Faisal, Bardoen, dkk., Etika Bisnis dalam Islam, Kencana Prenada Media Group, Jakarta, 2006.
Ismail, Muhammad, dkk., Filsafat Hukum Islam, Bumi Aksara, Jakarta, 1999.
Huda, Joko, Prastowo, Corporate Social Responsibility Kunci Merih Kemuliaan Bisnis, Samudra Biru, Yogyakarta, 2011.
Badan Pembinaan Hukum Nasional Departemen Hukum dan HAM Republik Indonesia, Tanggung Jawab Sosial Perusahan, Kementerian Hukum dan HAM, Jakarta, 2009.
Kamali, M. H., Principles of Islamic Jurisprudence, Daral-Malal-Islami, Geneva, 1997.
Korten, D. C., When Corporation Rule The World Terjamahan oleh Agus Maulana, Rajawali Press, Jakarta, 1995.
Mahmud, A., Bank Syari'ah Teori, Kebijakan dan Studi Empiris di Indonesia, Erlangga, Jakarta, 2010.
Marzuki, P. M., Penelitian Hukum Normatif Cetakan I, Kencana, Jakarta, 2005.
Muhammad, Aspek Hukum dalam Mu'amalat, Graha Ilmu, Yogyakarta, 2007.
N.D, Mukti. Fajar., Tanggung Jawab Sosial Perusahaan di Indonesia Mandatory vs Voluntary Studi Tentang Penerapan Ketentuan Corporate Social Responsibility Pada Perusahaan Multi Nasional, Swasta Nasional dan Badan Usaha Milik Negara, Pustaka Pelajar, Jakarta, 2009.
N.D, Mukti. Fajar., & Achmad, Y., Dualisme Penelitian Hukum Normatif & Empiris, Penerbit Pustaka Pelajar, Yogyakarta, 2009.
Nasution, M. S., Filsafat Hukum Islam, Raja Grafindo Persada, Jakarta, 2013.
Permono, S. H., Formula Zakat, Menuju Kesejahteraan Sosial, Aulioa, Surabaya, 2005.
Praja, J. S., Filsafat Hukum Islam, Pusat Penerbitan Universitas LPPM Universias Islam Bandung, Bandung, 2002.
Shomad, Abd., Hukum Islam Penormaan Prinsip Syariah Dalam Hukum Indonesia, Kencana Prenada Media Group, Jakarta, 2012.
Suharto, E., CSR & Comdev Investasi Kreatif Perusahaan di Era Globalisasi, Alfabeta, Bandung, 2010.
Wignjosoebroto, S., Hukum, Konsep dan Metode, Setara Press, Malang, 2013.
Yusuf, M. Y., Islamic Corporate Social Responsibility (I-CSR) Pada Lembaga Keuangan Syariah (LKS) Teori dan Praktik, Kencana Prenada Media Group, Jakarta, 2017.
Jurnal
Firdaus, “Sedekah Dalam Perspektif Al-Quran”. Ash-Shahabah Jurnal Pendidikan dan Studi Islam, Vol. 3, No. 1, Januari 2017.
Has, Muhammad Hadin,“Kajian Filsafat Hukum Islam Dalam Al-Quran”, Jurnal Al-Adl, Vol. 8 No. 2, 2015.
Rahmat, B. Z., “Corporate Social Responsibility Dalam Perspektif Etika Bisnis Islam”, Awaluna, Vol. 1 No. 1 122, 2017.
Romli, “Illat dan Pengembangan Hukum Islam”, Intizar Vol. 20., No. 2, 222, 2014
Karya Ilmiah
Mohammed, J. A., “Corporate Social Responsibility in Islam”, Thesis Auckland University of Technology, New Zealand, 2009.
Wijaya, A., “Bahaya Khamar Dalam Perspektif Al-Quran dan Kesehatan”, Skripsi Fakultas Ushuludin dan Studi Islam Negeri Sumatera Utara, Medan, 2016.
Internet
www.ekatjicptafoundation.org
https://media.neliti.com/media/publications/164479-ID-none.pdf
Peraturan Perundang-Undangan
Undang-Undang Dasar Negara Republik Indonesia Tahun 1945
Undang-Undang Nomor 25 Tahun 2007 tentang Penanaman Modal
Undang-Undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas
Peraturan Pemerintah Nomor 47 Tahun 2012 tentang Tanggung Jawab Sosial dan Lingkungan