PENERAPAN FIQIH MUAMALAH PADA EKONOMI ISLAM MELALUI DANA CSR UNTUK KEADILAN SOSIAL

Nawal Riska Salsabila, Nurah Andini Rahmani Rizki, Hilmi Ahsan Sutisno, Muhammad Ridlo Assyauqi

Abstract


This research examines the application of fiqh muamalah in Islamic economic practice by utilizing Corporate Social Responsibility (CSR) funds as a solution to overcome social inequality. This research uses a qualitative approach with a library research method. The main focus of this approach is to understand in depth how the principles of fiqh muamalah are applied in Islamic economic practice, especially in the management of Corporate Social Responsibility (CSR) funds as an effort to realize social justice. This approach was chosen because it is in accordance with the purpose of the study, which emphasizes conceptual and interpretative understanding of literary data. Thus, CSR functions as a manifestation of corporate social responsibility, as well as a means of da'wah bil hal that spreads benefits widely and reflects the principle of rahmatan lil 'alamin. This application is also in line with DSN-MUI fatwa No. 77/DSN-MUI/VII/2010, which emphasizes the importance of CSR management according to sharia principles. Fatwa DSN-MUI No. 77/DSN-MUI/VII/2010 provides guidance on the implementation of CSR in accordance with sharia, including the management of halal funds, setting clear social goals, and applying the principles of transparency and sustainability. In conclusion, CSR in the view of fiqh muamalah is a very important strategy to create a fair, sustainable and inclusive Islamic economic order. This is particularly relevant in Indonesia, which is a Muslim-majority country.

Keywords : fiqih muamalah, ekonomi islam, corporate social responsibility, keadilan sosial


Full Text:

PDF

References


Defril, D. H. (2023). CORPORATE SOCIAL RESPONSIBILITY. Jurnal Hukum Samudra Keadilan, 18(2), 424-436. DOI: https://doi.org/10.33059/jhsk.v18i2.8612

Fauzi, A. S. R., & Jaharuddin, J. (2024). Dinamika Ekonomi Islam di Era Digital: Tantangan dan Peluang. EKOMA: Jurnal Ekonomi, Manajemen, Akuntansi, 3(6), 472-481. DOI: https://doi.org/10.56799/ekoma.v3i6.4466

Hasanuzzaman, S. M. (2003). Economic Functions of an Islamic State (The Early Experience). The Islamic Foundation. https://www.cnnindonesia.com/edukasi/20230720170053-569-975781/apa-itu-csr-ini-pengertian-tujuan-dan-contohnya

Ihsanniati, N. S., Ramadhan, M. N. G., Thobroni, A. Y., Yaqin, A. A., & Qisom, S. (2024). KEADILAN SOSIAL: KONSEP KEADILAN DAN PERAN MANUSIA DALAM MEWUJUDKAN KEADILAN PERSPEKTIF AL-QUR'AN. Al-Tadabbur: Jurnal Ilmu Al-Qur'an dan Tafsir, 9(01). DOI: https://doi.org/10.30868/at.v9i01.6661

Irawan, A., & Muarifah, L. (2020). Tanggung Jawab Sosial Perusahaan (CSR) dalam Perspektif Ekonomi Islam. Jurnal Ekonomi dan Bisnis Islam, 6(1), 45–59.

Jaharuddin, Hartutik, R Melda Maesarach, Risza Putri Elburdah, (2023), Manajemen Sumber Daya Insani, Amerta Media, Purwokerto, Jawa Tenggah, Indonesia. ISBN: 978-623-419-291-9. DOI: https://doi.org/10.71312/mrbest.v2i4.215

Kristingizati, K. (2021). Penggunaan Dana Corporate Social Responsibility (Csr) Perusahaan Miras Perspektif Hukum Ekonomi Syariah (Doctoral dissertation, IAIN Purwokerto). DOI: https://repository.uinsaizu.ac.id/9400/

Machmud, S. (2015). Kajian Pemanfaatan Dana Corporate Social Responsibility Sebagai Alternatif Sumber Pembiayaan Pembangunan Daerah. Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal), 9(1), 29-44. https://repository.stiepas.id/id/eprint/201

Mardani, D. (2015). Fiqh ekonomi syariah: Fiqh muamalah. Prenada Media. https://books.google.com/books?hl=id&lr=&id=ncDvDwAAQBAJ&oi=fnd&pg=PR1&dq=Fiqh+Ekonomi+Syariah:+Fiqh+Muamalah&ots=m7CSvJAb_8&sig=GcHA7WMaivTX6BxI7_XMK9_jRyE

Moento, P. A., Phoek, S. E. M., & Lauwinata, L. (2024). Tantangan Dan Solusi Implementasi Corporate Social Respon-sibility (CSR) Sebagai Instrumen Pembangunan Berkelanjutan di Kabupaten Merauke. Social Sciences and Hospitality, 1(01), 33-42. DOI: http://drjpublisher.org/index.php/SSCH/article/view/6

Nandemar, D. (2020). Corporate Social Responsibilty (CSR) Berkeadilan Sosial. Accounting Profession Journal (APAJI), 2(2), 56-71. DOI: https://doi.org/10.35593/apaji.v2i2.11

Ningsih, P. K. (2021). Fiqh Muamalah. https://repository.uinjkt.ac.id/dspace/bitstream/123456789/63018/1/16.%20Editor_Buku%20referensi_Fiqh%20Muamalah.pdf

Pramiana, O., & Anisah, N. (2018). Implementasi Corporate Social Responsibility (CSR) Dalam Perspektif Shariah Enterprise Theory. Eksis: Jurnal Riset Ekonomi Dan Bisnis, 13(2), 169-182. DOI: https://doi.org/10.26533/eksis.v13i2.311

Setiawan, M. H. (2020). Keistimewaan Fiqh Muamalah/Sistem Ekonomi Islam Dengan Sistem Ekonomi Lainya. Al-Mizan: Jurnal Ekonomi Syariah, 3(1), 78-98. https://ejournal.an-nadwah.ac.id/index.php/almizan/article/view/144

Trisena, P., & Jaharuddin, J. (2024). Analisis Etika Bisnis dalam Perspektif Islam: Sebuah Kajian Literatur. EKOMA: Jurnal Ekonomi, Manajemen, Akuntansi, 3(6), 2408-2417. DOI: https://doi.org/10.56799/ekoma.v3i6.5343

Tuo, H., Mahiraini, N., Wahyusardi, A., & Adnan, F. A. (2025). Analisis Fatwa Terkait Tanggung Jawab Sosial Perusahaan Corporate Social Responsibility (CSR) Syariah. Journal of Religion and Social Community| E-ISSN: 3064-0326, 1(3), 123-127. DOI: https://doi.org/10.62379/jrsc.v1i3.188

World Business Council for Sustainable Development (WBCSD). (1999). Corporate Social Responsibility: Meeting Changing Expectations.




DOI: https://doi.org/10.71312/mrbima.v1i1.383


Media Riset Bisnis Manajemen Akuntansi (MRBIMA) Indexed by:

Google Scholar CrossRef Index Copernicus


Lembaga Penerbit: Taksasila Edukasi Insani
Kontak: Tri Ananto
Alamat Resmi Penerbit: Jl. Cireundeu Raya No.1A, RT.002/RW.06, Kelurahan Cireundeu, Kecamatan Ciputat Timur, Kota Tangerang Selatan, Banten 15419.


Copyright © 2025 of Media Riset Bisnis Manajemen Akuntansi (e-ISSN: 3108-9763 )

BRIN ISSN Barcode ISSN Creative Commons BY-SA

Media Riset Bisnis Manajemen Akuntansi © 2025 by Taksasila Edukasi Insani is licensed under Creative Commons Attribution-ShareAlike 4.0 International