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All Journal Journal of Islamic Finance and Syariah Banking
Mustofa Mustofa
UIN Sunan Ampel Surabaya, Jawa Timur
Religion Economics, Econometrics & Finance

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Corporate Social Responsibility Bank Syariah Indonesia: Implementasi Praktis dan Analisis Konseptual Berdasarkan Etika Sosial Imam Al-Ghazali Amran Suradi; Mustofa Mustofa; Muhammad Yazid
Journal of Islamic Finance and Syariah Banking Vol. 3 No. 2 (2026): April
Publisher : Program Studi Perbankan Syariah STAI Senori Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63321/jifsb.v3i2.138

Abstract

This study analyzes the implementation of Corporate Social Responsibility (CSR) at PT Bank Syariah Indonesia (BSI) from the perspective of Islamic social ethics based on the thought of Imam Al-Ghazali. A descriptive qualitative approach is employed using content analysis of sustainability reports, CSR policy documents, official publications, and relevant academic literature on Islamic CSR (i-CSR) and Al-Ghazali’s ethical framework. The findings indicate that BSI’s CSR is structured across five main pillars: economic empowerment, education, health, humanitarian assistance, and religious facilities, supported by the systematic distribution of zakat, infaq, sadaqah, and waqf through BSI Maslahat. Beyond philanthropic activities, BSI demonstrates a shift toward empowerment-based programs and sustainable community development. These practices reflect key ethical principles of Al-Ghazali, including honesty, trustworthiness (amanah), justice, and public welfare (maslahah), while also aligning with the objectives of Islamic law (maqāṣid al-syarī‘ah). However, the study identifies limitations in the measurement of long-term social impact. Therefore, it recommends the development of maqāṣid-based performance indicators and the integration of i-CSR frameworks into sustainability reporting to enhance accountability and transformative social outcomes.
Co-Authors Amran Suradi Muhammad Yazid