Corporate Social Responsibility Disclosure Through Sharia Enterprise Theory

Abstract

Syariah Enterprise Theory in principle is a concept that explains the disclosure of Corporate Social Responsibility vertically and horizontally, in the Islamic concept called habluminnallah and hablum minannas. This study aims to interpret corporate social responsibility disclosures in the perspective of Sharia Enterprise Theory. Disclosure of corporate social responsibility through the concept of Sharia Enterprise Theory includes several dimensions, namely: God, customers, employees, society and nature. This research was conducted at Bank Muamalat Malang Branch with a qualitative approach. The results of this study indicate that Bank Muamalat Malang Branch authorized Baitul Maal Muamalat for all interests in distributing zakat funds and funds for social activities. In general, Bank Muamalat through Baitul Maal Muamalat has carried out corporate social responsibility well. In the concept of sharia enterprise theory there are a number of 47 items both vertically and horizontally and 37 items have been disclosed. Some sharia enterprise theory items that have not yet been reported include explanations of qardul hasan recipients, employee remuneration wages, PLS schemes, financing policies, human rights issues, and financing policies that consider the public at large.