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Irma Rosyidah
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Journal of Islamic Finance and Syariah Banking
Published by STAI Senori Tuban
ISSN : -     EISSN : 30266017     DOI : https://doi.org/10.63321/JIFSB
Core Subject : Religion, Economy,
Religion Economics, Econometrics & Finance
ournal of Islamic Finance and Syariah Banking adalah jurnal akademik yang fokus pada keuangan Islam dan perbankan syariah. Jurnal ini menyajikan artikel-artikel ilmiah yang mendalam tentang prinsip-prinsip ekonomi Islam, hukum keuangan Islam, perbankan syariah, investasi berbasis syariah, pasar modal Islam, dan topik terkait lainnya. Jurnal ini memberikan wadah bagi para peneliti dan akademisi untuk berbagi pemikiran, analisis, dan pandangan kritis mereka terhadap isu-isu penting dalam dunia keuangan Islam dan perbankan syariah. Journal of Islamic Finance and Syariah Banking berupaya mendorong diskusi intelektual yang mendalam dan kontribusi berharga terhadap pemahaman tentang warisan intelektual Islam
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
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Search results for , issue "Vol. 3 No. 2 (2026): April" : 1 Documents clear
Corporate Social Responsibility Bank Syariah Indonesia: Implementasi Praktis dan Analisis Konseptual Berdasarkan Etika Sosial Imam Al-Ghazali Suradi, Amran; Mustofa, Mustofa; Yazid, Muhammad
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.

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