ALOKASI ,DISTRIBUSI ZAKAT DAN DANA TANGGUNG JAWAB SOSIAL DI PERBANKAN SYARIAH

• Main Author: Indah Purbasari Encik Muhammad Fauzan Azizah
• Format: Article
• Language: Indonesian
• Published: University of Diponegoro, Faculty of Law 2015-04-01
• Series: Masalah-Masalah Hukum
• Subjects: Almsgiving- Corporate Social Responsibility- Islamic Banking,Zakat- Tanggung Jawab Sosial- Perbankan Syariah
• Online Access: https://ejournal.undip.ac.id/index.php/mmh/article/view/11434
• ISSN: 2086-2695; 2527-4716

Islamic banking is a financial institution which runs based on the principle of shariah, namely, prohibition of riba and unproductive fund (al-ikhtinaz) and encouraging assistance between others (ta’awun). Therefore, Islamic banking distributes the fund on corporate social responsibility (CSR) program and almsgiving (zakat). However, the funding resource of zakat has not yet cleared whether it is from company profit instead of zakat from officer and customer. Company tends to publish the  CSR program unless it is including the fund of zakat. This research try to explore the resource and distribution pattern of CSR and company zakat as both of them have actually difference in the distrbution due to shariah Perbankan Syariah merupakan institusi keuangan yang menerapkan prinsip syariah yakni menghindari riba, menghindari dana dalam keadaan diam (al-ihtinaz) dan tolong-menolong (ta’awun). Salah satu bentuk prinsip ta’awun, bank syariah mendistribusikan dana tanggung jawab sosial dan zakat. Namun, sumber alokasi dana zakat belum jelas apakah bersumber dari keuntungan perusahaan atau komulatif dengan zakat karyawan dan nasabah.  Prakteknya, perusahaan lebih mempublikasikan dana tanggung jawab sosial perusahaan meskipun termasuk di dalamnya terdapat dana zakat. Penelitian ini mencoba mengupas alokasi dan distribusi dana tanggung jawab sosial dan zakat perusahaan sebab secara syariah keduanya mempunyai hukum yang berbeda dalam pola distribusi