International Journal of Religious and Cultural Studies
Vol 3 No 2 (2021): International Journal of Religious and Cultural Studies (October 2021-March 2022)

Corporate Social Responsibility Accountability through Hamka’s Tasawuf Lens

Dhina Mustika Sari (Universitas Mulawarman, Indonesia)



Article Info

Publish Date
12 Sep 2021

Abstract

Each entity has the responsibility to contribute in developing the community through a Corporate Social Responsibility (CSR) program. However, the implementation of CSR in modern accounting practices does not always emphasize philanthropy value, instead it still hinges on a capitalistic orientation to maximize profit. The aim of this article is to deconstruct the concept of CSR accountability, which has so far been controlled by capitalistic values. Hamka's Tasawuf thought with the core of tawhid was employed as methodology, which was then complemented by self-awareness as a servant, and refers to an ideology in which one believes that integration of nature, life, and human. This can become the rationale for the construction of social responsibility. Akhlaqy concept on accountability involves religiosity and self-sincerity in implementing CSR. This way, CSR accountability can be directed towards God, as the Giver of Life.

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Journal Info

Abbrev

home

Publisher

Subject

Religion Humanities Economics, Econometrics & Finance Education Social Sciences

Description

The International Journal of Religious and Cultural Studies (IJRACS) is published in April and October by Yayasan Rumah Peneleh. This journal aims to accommodate scientific writing of any studies from philosophical thought or study as well as empirical studies covering two main fields, religion, and ...