IMPLEMENTATION OF CORPORATE SOCIAL RESPONSIBILITY (CSR) THROUGH WAQF RELATED TO LAW NUMBER 41 YEAR 2004 ON WAQF
DOI:
https://doi.org/10.30993/tifbr.v9i1.77Keywords:
CSR, Waqf, LawAbstract
Objective - Corporate Social Responsibility (CSR) is expected to continue to exist as an integral part of the management of a company. The existence of Law No. 41 Year 2004 on Waqf may be an appropriate alternative for the company to develop the concept of CSR through waqf management. Waqf is basically a form of philanthropy that is derived from Islamic law. It has its own characteristics that differentiate from other philanthropies. Characteristics of waqf can provide a guarantee of legal protection for waqf objects that can be used to develop sustainable good deeds programs, instead of a normal charity program. The research discussess how the implementation of the concept of Corporate Social Responsibility through Waqf based on Law Number. 41 of 2004, and how the legal position of the company in the management of waqf.
Methods – Analytical qualitative method on the legal aspect of waqf and theories of Islamic economics.
Results - CSR within an Islamic framework includes a series of business activities in its various forms. The forms of CSR activities can be synergized through a planned management pattern, with separate funding sources.
Conclusions – The allocation of CSR through Waqf should be in accordance with the characteristics and conditions of the receiving society. Moreover, the role of company in CSR management through waqf is either being a Wakif, Nazhir or partner of waqf institutions to improve productivity of waqf assets.
Keywords : CSR, Waqf, Law
References
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Hadi, Nor. (2011). Corporate Social Responsibility. Yogyakarta: Graha Ilmu, Cetakan Pertama.
Koh, Pearlie M.C. and Yeo, Victor C.S. (1999). Company Law. Singapore : Butterworths Asia.
Rahmatullah, Rahmat. Konsep Dasar CSR [Basic Concept of CSR), www.rahmatullah.net/2012/01/konsep-dasar-csr.html.downloaded on 29 Juli 2013.
Pound, Roscoe. (1955). An Introduction to the Philosophy of Law. USA : by Yale University Press.
Qutb, Sayyid. (2000). Al-‘Adalah al-Ijtima‘iyyah fi al-Islam. Translated by John B. Hardie,Social Justice in Islam. New York: Islamic Publications International.
Sinergi Wakaf, Zakat, dan CSR BUMN [sinergy Waqf, Zakat, and CSR of State Owned Enterprise].http://bwi.or.id/index.php/ar/berita-mainmenu-109/834-sinergi-wakaf-zakat-dan-bumn. Downloaded on 15 November 2013.
Stakeholders and Corporate Social Responsibility, http://totalqualitymanagement.wordpress.com/2009/03/12/stakeholders-and-corporate-social-responsibility/, downloaded on 06 november 2013
The Importance of CSR. http://blog.movingworlds.org/2-simple-ways-to-improve-corporate-social-responsibility/, downloaded on 06 november 2013.
Mursitama, Tirta N., Hasan, M. Fadhil and Fakhrudin, Iman Y. (2011). Corporate Social Responsibility (CSR) di Indonesia, Teori dan Implementasi [Corporate Social Responsibility (CSR) in Indonesia, Theory and Implementation]. Cetakan Pertama. Jakarta: Institute for Development of Economics and Finance (INDEF).
Rahmatullah, Rahmat. Konsep Dasar CSR [Basic Concept of CSR). www.rahmatullah.net/2012/01/konsep-dasar-csr.html. downloaded on 29 Juli 2013.
al-Mushlih, Abdullah and as-Shawi. Shalah. (2004). Fikih Ekonomi Keuangan Islam [Fiqh of Islamic Financial Economy]. Translated by Abu Umar Basyir. Cetakan I. Jakarta: Darul Haq.
Haqqi, Abdurrahman Raden Aji. 1999. The Philosophy of Islamic Law of Transactions, (Kuala Lumpur: International Islamic University Malaysia, Univision Press SDN BHD (473080-W), Firts Published.
Constitution of Republik Indonesia Year 1945.
Corporate Social Responsibility dalam Perspektif Islam [Corporate Social Responsibility in Islamic Perspective]. http://www.referensimakalah.com/2013/02/Corporate-Social-Responsibility-dalam-Perspektif-Islam.htm. downloaded on 27 November 2013.
Suharto, Edi. (2010). CSR & COMDEV Investasi Kreatif Perusahaan di Era Globalisasi [CSR & COMDEV Creative Investment Company in the Era of Globalization]. Bandung: Alfabeta.
Amalia, Euis. (2009). Keadilan Distribusi dalam Ekonomi Islam, Penguatan Peran LKM dan UKM di Indonesia [Distribution of Economic Justice in Islam ,Strenghtened The Role of Microfinance Institution, small and medium enterprises in Indonesia]. Edisi I. Jakarta: PT.Raja Grafindo Persada.
Syahatah, Husain Husain. (2005). Perlindungan Aset Publik dalam Persfektif Hukum Islam [Protection of Public Assets in the Perspective of Islamic Law ]. Original Book Hurmah Al-Mal Al-Am Fi Dhau’ Asy-Syariyah Al-Islamiyah, Translated by M. Zainal Arifin. Cetakan I. Jakarta: Amzah.
Raharjo, Handri. (2013). Hukum Perusahaan [Corpotare Law]. cetakan pertama. Yogyakarta: Yustisia.
Nyajee, Imran Ahsan Khan. (2008). Fikih Korporasi, Membincang Hukum Organisasi Bisnis islam [Corporate Jurisprudence,Islamic Business Organization Law]. Salatiga: STAIN Salatiga Press.
Indonesia, Law Number 25 year 2007 on Investment
Indonesia, Law Number 40 Year 2007 on Limited Liability Company
Indonesia, Law Number 41 Year 2004 on Waqf
Indonesia, Law Number. 32 year 2009 on the Protection and Management of the Environment
Indonesia, Rule of Government Number 42 Year 2006 on Implementation Law Number 41 Year 2004 on Waqf.
Ministry of Religious Affairs of the Republic of Indonesia. (2008). Paradigma Baru Wakaf di Indonesia [New Paradigm of Waqf in Indonesia]. Jakarta: Direktorat Pemberdayaan Wakaf.
Ministry of Religious Affairs of the Republic of Indonesia. (2003). Fikih Wakaf [ Fiqh of Waqf]. Jakarta: Direktorat Pemberdayaan Wakaf.
Aula, Muhammad Abbas. Artikel Pemberdayaan Umat Melalui Lembaga Wakaf [Articles Empowering People Through Endowments Institute] http://bwi.or.id/index.php?option=com_content&view=article&id=1077%3Apemberdayaan-umat-melalui-lembaga-wakaf&catid=27%3Aopini&Itemid=137&lang=in. downloaded on 14 Januari 2013.
Iqbal, Munawar. (1986). Distributive Justice and Need Fulfilment in Islamic Economy- Islamic Economic Series-13. Leicester,UK: published by International Institute of Islamic Economics, International Islamic University Islamabad and The Islamic Foundation,revised Edition,First Published I.I.I.L.
Djakfar, Muhammad. Corporate Social Responsibility: Aktualisasi Ajaran Ihsan dalam Bisnis [Ihsan Doctrine Actualization in Business]. http://download.portalgaruda.org/article.php?article=116318&val=5267. Downloaded on 27 November 2013.
Sarkaniputra, Murasa. (2009). Ruqyah Syari’iyyah: Teori, Model, dan Sistem Ekonomi [Ruqyah Syari’iyyah: Theory, Model, and Economic System]. Jakarta: STEI Al-Ishlah Press.
Nasution, Mustafa Edwin. Wakaf Berpotensi Sejahterakan Umat [The Potency of Endowments to Social Welfare]. Republika, 24 Juni 2012http://budisansblog.blogspot.com/2012/06/wakaf-berpotensi-sejahterakan-umat.html. downloaded on 06 Jan 2013.
Antonio, Muhammad Syafii dan Tim Tazkia. 2010. Bisnis dan Kewirausahaan, Ensiklopedia Leadership &Manajemen Muhammad SAW, The Super Leader Super Manager [Business and Entrepreneurship, Leadership & Management Encyclopedia of Muhammad, The Super Leader Super Manager]. Jakarta: Tazkia Publishing, Cetakan III.
Ahmad, Nur and Ridwan, M. (2011). Kajian Maqasid Syari’ah dalam Penetapan Hukum”,[Study of Maqasid Syariah in Legal Determination]. Jurnal Pemikiran Hukum dan Hukum Islam, Program Studi Ahwal Syakhshiyyah- Jurusan Syari’ah Sekolah Tinggi AgamaIslam Negeri Kudus, Edition XIV, Januari – Juni 201: 5.
Muhith, Nur Faizin. (2013). Dahsyatnya Wakaf [The Miracle of Waqf]. Surakarta: al-Qudwah Publishing, Cetakan Pertama.
Hadi, Nor. (2011). Corporate Social Responsibility. Yogyakarta: Graha Ilmu, Cetakan Pertama.
Koh, Pearlie M.C. and Yeo, Victor C.S. (1999). Company Law. Singapore : Butterworths Asia.
Rahmatullah, Rahmat. Konsep Dasar CSR [Basic Concept of CSR), www.rahmatullah.net/2012/01/konsep-dasar-csr.html.downloaded on 29 Juli 2013.
Pound, Roscoe. (1955). An Introduction to the Philosophy of Law. USA : by Yale University Press.
Qutb, Sayyid. (2000). Al-‘Adalah al-Ijtima‘iyyah fi al-Islam. Translated by John B. Hardie,Social Justice in Islam. New York: Islamic Publications International.
Sinergi Wakaf, Zakat, dan CSR BUMN [sinergy Waqf, Zakat, and CSR of State Owned Enterprise].http://bwi.or.id/index.php/ar/berita-mainmenu-109/834-sinergi-wakaf-zakat-dan-bumn. Downloaded on 15 November 2013.
Stakeholders and Corporate Social Responsibility, http://totalqualitymanagement.wordpress.com/2009/03/12/stakeholders-and-corporate-social-responsibility/, downloaded on 06 november 2013
The Importance of CSR. http://blog.movingworlds.org/2-simple-ways-to-improve-corporate-social-responsibility/, downloaded on 06 november 2013.
Mursitama, Tirta N., Hasan, M. Fadhil and Fakhrudin, Iman Y. (2011). Corporate Social Responsibility (CSR) di Indonesia, Teori dan Implementasi [Corporate Social Responsibility (CSR) in Indonesia, Theory and Implementation]. Cetakan Pertama. Jakarta: Institute for Development of Economics and Finance (INDEF).
Rahmatullah, Rahmat. Konsep Dasar CSR [Basic Concept of CSR). www.rahmatullah.net/2012/01/konsep-dasar-csr.html. downloaded on 29 Juli 2013.
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Published
2015-04-29
How to Cite
Lita, H. N. (2015). IMPLEMENTATION OF CORPORATE SOCIAL RESPONSIBILITY (CSR) THROUGH WAQF RELATED TO LAW NUMBER 41 YEAR 2004 ON WAQF. Tazkia Islamic Finance and Business Review, 9(1). https://doi.org/10.30993/tifbr.v9i1.77
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