PENERAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DALAMPANDANGAN ISLAM

Budi Gautama Siregar

Abstract


Corporate Social Responsibility (CSR) is basically the moral responsibility of companies and enterprises toward societies. The responsibility itself can be initiated by the company itself, employees, other companies, social environments, and even the State where the business is established. The concept of CSR can be seen from two different perspectives. First, it concerns with the company’s goal is for profit. Therefore, CSR is believed to be parts of business. Second, it deals with the purpose of a company is for profit while ensuring people’s welfare and environmental sustainability become prior concerns. Islam strongly supports CSR since it cannot be denied that the businesses create a lot of unexpected social problems. Consequently, it is the companies and enterprises’ responsibility to fix those problems. This is reasonable since they need to explore a variety of natural resources for business sustainability, therefore, they should be responsible for the people and environment in return.

Kata kunci: implementasi, tanggung jawab sosial perusahaan, pandangan Islam


References


Dwijayanti, Erny, 2013, Pengaruh Pengungkapan Tanggung Jawab Sosial terhadap Earning Response Coefficient (ERC), Malang

Widagya dan Triani, 2014, Peranan PSAK No. 33 Pada Perusahaan di Indonesia

Pradipta, D.H. dan Purwaningsih, A. 2012. Pengaruh Luas Pengungkapan Tanggung Jawab Sosial dan Lingkungan Perusahaan Terhadap Earning Response Coefficient (ERC), dengan Ukuran Perusahaan Dan Leverage Sebagai Variabel Kontrol. Simposium Nasional Akuntansi XV. Banjarmasin

Siswoyo, B.B. et. al. 2009. Penyusunan Strategi Kebijakan Efektivitas Pemanfaatan Corporate Social Responsibility (CSR).Kerjasama Bappeda Provinsi Jawa Timur dan Lembaga Penelitian Universitas Negeri Malang

Kalangit, KM. 2009. Konsep Corporate Social Responsibility, Pengaturan dan Pelaksanaannya di Indonesia

K. Bertens, Pengantar Etika Bisnis, Bandung: PT Refika Aditama

Ismail Sholihin, Pengantar Bisnis : Pengenalan Praktis dan Studi Kasus, Jakarta Kencana, 2006

Burhanudin Salam, Etika Sosial (Asas Moral dalam Kehidupan Manusia), Jakarta, Rineka Cipta, 2002

Rafik Isa, Etika Bisnis Islami,Yogyakarta:Pustaka Pelajar,2004




DOI: http://dx.doi.org/10.31958/juris.v14i2.303

Refbacks

  • There are currently no refbacks.


Copyright (c) 2016 Budi Gautama Siregar

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Index By:

          

 

JURIS: Jurnal Ilmiah Syari'ah

ISSN 2580-2763 (online) and 1412-6109 (Print)

Published by Universitas Islam Negeri Mahmud Yunus Batusangkar

Email: juris@uinmybatusangkar.ac.id

 

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.