MODEL PELAKSANAAN CSR BANK SYARIAH: KAJIAN EMPIRIS PEMBIAYAAN MIKRO BAITUL MAL ACEH

Abstract

Corporate social responsibility (CSR) is a corporate commitment to participate in sustainable economic development in order to improve the quality of life and environment that will benefit for all stakeholders. The focused issue discussed in this paper is how Islamic CSR model should be used to carry out in shariah banking? This study uses two approaches of literature and empirical studies at the Baitul Mal Aceh. The implementation of Islamic CSR model in shariah banking should be creating in two models: firstly to maximize the management of CSR funds productively with the form of micro-financing for community and secondly to maximize utilization of existing social capital in every society around Islamic bank. The models are based on maqasid Shari‘ah (the Shari‘ah’s objectives) and maslahah (the public good). Implementing CSR on Islamic banking not only provides a positive image for corporate but also became one of a tool to reduce poverty in Indonesia.