PELAKSANAAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (CSR) DALAM PERSPEKTIF ISLAM

Abstract

This article aims to determine how corporate social responsibility (CSR) companies are in an Islamic perspective. The methodology used is qualitative using a descriptive-interpretative library research approach. The results show that CSR is a concept that organizations, especially companies, have a responsibility to consumers, employees, shareholders, communities and the environment in all aspects of company operations. Based on Islamic teachings, there is a greater concept related to CSR, which is one of the pillars of Islam regarding the expenditure of zakat. Through the collection of zakat, a prosperous society can be built. Even in Islamic economic instruments as a form of personal and social responsibility are ZIS instruments, namely Zakat, Infaq, and Shadaqah.