Motive of CSR Practices in Indonesia: Maqasid al-Sharia Review

This research examines the underlying motive of CSR implementation and design, according to maqasid al-sharia. A qualitative descriptive approach was used to obtain primary data through interviews with 5 CSR informants. Secondary data was collected from the public company’s annual report on the IDX...

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Autores principales: Nor Hadi, Jadzil Baihaqi
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EN
Publicado: P3M STAIN Kudus 2020
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spelling oai:doaj.org-article:1a6867c93f3e479484bbf5ceeab329652021-11-09T10:26:21ZMotive of CSR Practices in Indonesia: Maqasid al-Sharia Review2355-18952476-930410.21043/qijis.v8i2.8856https://doaj.org/article/1a6867c93f3e479484bbf5ceeab329652020-12-01T00:00:00Zhttps://journal.iainkudus.ac.id/index.php/QIJIS/article/view/8856https://doaj.org/toc/2355-1895https://doaj.org/toc/2476-9304This research examines the underlying motive of CSR implementation and design, according to maqasid al-sharia. A qualitative descriptive approach was used to obtain primary data through interviews with 5 CSR informants. Secondary data was collected from the public company’s annual report on the IDX in 2019. Data was sampled and examined using purposive and content analysis technique. The results showed that there are 2 motives in CSR, specifically social and economic. Furthermore, the economic motive is more dominant and expects provision of monetary feedback. Consequently, CSR becomes less effective and most programs do not follow the real stakeholders’ needs. The dignity of CSR needs to be regained by implementing maqasid al-sharia dimensions. There are 2 approaches used to implement CSR, including a support system that utilizes pressure. The transcendental approach initiates corporate actors through religious values from maqasid al-sharia, making the implementation more humanist and stakeholder-oriented.Nor HadiJadzil BaihaqiP3M STAIN Kudusarticlesocial motive, economic motive, maqasid al-sharia, system support, transcendental support.IslamBP1-253ARENQudus International Journal of Islamic Studies, Vol 8, Iss 2, Pp 327-352 (2020)
institution DOAJ
collection DOAJ
language AR
EN
topic social motive, economic motive, maqasid al-sharia, system support, transcendental support.
Islam
BP1-253
spellingShingle social motive, economic motive, maqasid al-sharia, system support, transcendental support.
Islam
BP1-253
Nor Hadi
Jadzil Baihaqi
Motive of CSR Practices in Indonesia: Maqasid al-Sharia Review
description This research examines the underlying motive of CSR implementation and design, according to maqasid al-sharia. A qualitative descriptive approach was used to obtain primary data through interviews with 5 CSR informants. Secondary data was collected from the public company’s annual report on the IDX in 2019. Data was sampled and examined using purposive and content analysis technique. The results showed that there are 2 motives in CSR, specifically social and economic. Furthermore, the economic motive is more dominant and expects provision of monetary feedback. Consequently, CSR becomes less effective and most programs do not follow the real stakeholders’ needs. The dignity of CSR needs to be regained by implementing maqasid al-sharia dimensions. There are 2 approaches used to implement CSR, including a support system that utilizes pressure. The transcendental approach initiates corporate actors through religious values from maqasid al-sharia, making the implementation more humanist and stakeholder-oriented.
format article
author Nor Hadi
Jadzil Baihaqi
author_facet Nor Hadi
Jadzil Baihaqi
author_sort Nor Hadi
title Motive of CSR Practices in Indonesia: Maqasid al-Sharia Review
title_short Motive of CSR Practices in Indonesia: Maqasid al-Sharia Review
title_full Motive of CSR Practices in Indonesia: Maqasid al-Sharia Review
title_fullStr Motive of CSR Practices in Indonesia: Maqasid al-Sharia Review
title_full_unstemmed Motive of CSR Practices in Indonesia: Maqasid al-Sharia Review
title_sort motive of csr practices in indonesia: maqasid al-sharia review
publisher P3M STAIN Kudus
publishDate 2020
url https://doaj.org/article/1a6867c93f3e479484bbf5ceeab32965
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AT jadzilbaihaqi motiveofcsrpracticesinindonesiamaqasidalshariareview
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