<![CDATA[AbstrakBank syariah tunduk pada hukum positif antara lain kewajiban membayar zakat dan menyalurkan dana tanggung jawa sosial perusahaan (Corporate Social Responsibility). Zakat merupakan kewajiban keagamaan sementara tanggung jawab sosial perusahaan adalah kewajiban perusahaan sebagai bentuk kepedulian pada masyarakat sekitar. Tujuan dari penelitian untuk menjawab sinergi pengalokasian dana zakat dan tanggung jawab sosial dengan pendekatan maqashid Syariah. Hasil penelitian ditemukan bahwa pengalokasian dana zakat dan tanggung jawab sosial pada Bank Mandiri Syariah KCP Makassar Unismuh disalurkan dengan konsep zakat produktif dalam kegiatan di berbagai bidang yakni pemberdayaan ekonomi, pendidikan, sosial dan keagamaan. Pengalokasian dana CSR dijalankan dengan konsep tanggung jawab sosial berbasis islam. Pengalokasian dana zakat dan tanggung jawab sosial pada Bank Mandiri Syariah KCP Makassar unismuh saling bersinergi. Bentuk sinerginya yaitu dana zakat dan tanggung jawab sosial dihimpun oleh lembaga amil zakat nasional BSM yang dikemudian disalurkan sesuai dengan peruntukannya sebagaiman dana zakat sesuai dengan konsep maqashid syariah yakni kepada para mustahik dan dana tanggung jawab sosial sesuai dengan peruntukan CSR dalam konsep Islam.Kata Kunci: Dana CSR; Dana Zakat; Maqashid Syariah; PengalokosianAnalysis of Zakat Fund Allocation and Social Responsibility with Sharia Maqashid Approach at Bank SyariahAbstractIslamic banks comply with positive laws, including the obligation to pay zakat and distribute corporate social responsibility funds. Zakat is a religious obligation while corporate social responsibility is a company obligation as a form of concern for the surrounding community. The purpose of this research is to answer the synergy in allocating zakat funds and social responsibility with the maqashid sharia approach. The results showed that the allocation of zakat funds and social responsibility at Bank Mandiri Syariah KCP Makassar Unismuh was channeled with the concept of productive zakat in activities in various fields, namely economic empowerment, education, social and religious. The allocation of CSR funds is carried out with the concept of Islamic-based social responsibility. The allocation of zakat funds and social responsibility at Bank Mandiri Syariah KCP Makassar unismuh synergizes with each other. The form of synergy is zakat funds and social responsibility collected by the national amil zakat institution BSM which are then distributed according to their designation as zakat funds in accordance with the maqashid sharia concept, namely to mustahiks and social responsibility funds in accordance with the designation of CSR in the Islamic concept.Keywords: CSR Fund; Zakat Fund; Maqashid Sharia; Allocation ]]>
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