Implementation Of Zakat Fund Management As Corporate Social Responsibility In Sharia Financial (Case Study In BPRS Bhakti Sumekar Sumenep).
DOI:
https://doi.org/10.51289/peta.v7i2.570Keywords:
CSR, Zakat Funds, Sharia Financial InstitutionAbstract
The purpose of this study was to determine how the management of zakat funds as corporate social responsibility. The type of research method used is descriptive qualitative. With data collection methods using observation, interviews, and documentation. The results of this study indicate that BPRS Bhakti Sumekar distributes CSR funds from zakat and benevolence funds. BPRS Bhakti Sumekar distributes its own corporate social funds (CSR) with various activity programs, namely: education, health, economic empowerment, compensation, calamities and disasters, as well da’wah and construction of religious facilities. CSR distribution has been clearly presented, but BPRS has not allocated CSR funds equal to 2% of company profits because BPRS Bhakti Sumekar considers that CSR is the same as ZIS (zakat, infaq, alms). According to the laws and regulations there is a difference between the two, namely that companies both have an obligation to carry out their social responsibilities and to pay their zakat. Besides that there is a difference in the level (amount) of funds that must be disbursed.
References
Andiana, Grasia. 2017. Analisis Penerapan Akuntansi Dana Zakat dan Dana Kebajikan Berdasarkan PSAK Syari'ah Pada BMT Rahmat Syari'ah Semen Kediri. Simki Economic, Vol 1 (8): 2.
Avinecia, Ressi Putri. 2014. Analisa Implementasi Konsep Triple Bottom Line Pada Program Corporate Social Responsibility Sebagai Bagian Dari Strategi Hubungan Masyarakat Perusahaan. Makalah Non Seminar. UI. 9-11.
Baihaki, Ach., dan Evi Malia. 2017. Analisis Pembiayaan Qardhul Hasan Sebagai Aplikasi Corporate Social Responsibility Entitas Lembaga Keuangan Syari'ah. Equilibrium Vol. 4 (2).
Hariyanto, Erie., dan Moh. Ali Al-Humaidy. 2019. Pelaksanaan Corporate Social Responsibility dan Dana Zakat Perususahaan Perbankan Syari'ah Di Madura. Jurnal Hukum & Pembangunan. 49 (3): 698-706.
Hartanto, R., P. Irena, Paramita., P. Purnamasari. 2019. Analisis Pendapatan Non Halal Perbankan Syariah Di Indonesia: Sumber dan Penggunaannya. Vol. 4. No. 2.
Kholifah, Alif. 2015. Penyajian Laporan Sumber dan Penggunaan Dana Kebajikan KJKS BMT Mandiri Sejahtera Gresik Berdasarkan PSAK No. 101. Vol. 1. No. I.
Martin., Marthen B. Salinding. dan Inggit Akim. 2017. Implementasi Prinsip Corporate Social Responsibility (CSR) Berdasarkun Undang-Undang Nomor 40 Tahun 2007 Tentang Perservan Terbatas. Jurnal Hukum dan Komersil, Vol (1): 112-113.
Mensari, Dian M., dan Ahmad Dzikra. 2017. Islam dan Lembaga Keuangan Syariah. Al-Intaj Vol 3. No. 1.
Muslihati., Siradjuddin., Syahruddin. 2018. Corporate social Responsibilty (CSR) Dalam Perspektif Ekonomi Islam Pada Bank Syariah. Jurnal Hukum Ekonomi Syari'ah, Vol 2 (1): 30-32.
Tho'in, Muhammad. 2017. Implementasi Corporate Social Responsibility (CSR) Pada Lembaga Keuangan Syariah. Jurnal Ekonomi dan Bisnis Islam. Vol 2 (2): 127.
Turmudi, Muhammad. 2018. Pemanfaatan Dana Corporate Social Responsibility Bank Syariah Mandiri Cabang Kendari. Jurnal Hasil-Hasil Penelitian- ISSN. Vol 13 (1): 109.
Wiwoho, Jamal. 2014. Peran Lembaga Keuangan Bank Dan Lembaga Keuangan Bukan Bank Dalam Memberikan Distribusi Keadilan Bagi Masyarakat. MMH, Jilid 43. No. 1.
Yusuf, Muhammad Y. 2014. Pola Distribusi Dana Zakat Produktif Pendekatan Maqasid Syariah dan Konsep CSR. Ekonomi Islam. Vol XVI (1): 221.
Indikator CSR Menurut GRI G4.
PSAK 101, 2014. Penyajian Laporan Keuangan Syariah. IAL (Ikatan Akuntansi Indonesia)
PSAK 109, 2008. IAI (Ikatan Akuntansi Indonesia). Akuntansi Zakat dan Infak/Sedekah.
Tesis/Disertasi
Kasmawati. Implementasi Akuntansi Lingkungan Berdasarkan Teori Triple Bottom Line Pada Perusahaan-Perusahaan Di Kawasan Industri Makassar. Skripsi. 11-19
Sirait, Khairunnisak A. 2018. Impelemtansi Corporate Social Responsibility pada Perusahaan PT. Anglo Eastern Plantations. Skripsi. Universitas Islam Negeri Sumatera Utara. 14.
Kristianto, Paulus L. Etika Bisnis dan Tanggungjawab Sosial Perusahaan.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 Irmawati, Evi Malia
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International Licensethat allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access)
