Concept of Corporate Social Responsibility According to Perspective of Ihsan on Sharia Banking

This study aims to formulate a concept of Corporate Social Responsibility (CSR) according to the Ihsan perspective. The existing CSR is still reflected in the conventional CSR which is full of materialism. The concept of CSR in sharia banking should emphasize the awareness of individuals who understand their duty to fellow and universe in the company so that the purpose of togetherness which is based on servitude to Allah SWT can be achieved. This awareness is the spiritual element or the deepest sense in man that comes from Allah SWT. Therefore, the concept of CSR should also contain the underlying spiritual element of humanity so that it no longer only meets the Triple Bottom Line but seeks to meet the Pentuple Bottom Line (God, Prophet, Profit, People and Planet). Using perspective of Ihsan as a methodology in Islamic CSR because CSR in Islamic Banks uses funds derived from Zakat, Infaq, Shodaqah and Social funds (fines, conventional bank interest, other social funds) all of which are the Fund of Virtue (Qardhul Hasan) in accordance with the provisions of PSAK no 101 paragraph 75 year 2015 and Fatwa DSN No. 19/DSN-MUI/IV/2001 as a source of financing CSR activities. Digging the implementation of BSM CSR with Ihsan as analytical tool to produce CSR concept which is in accordance with Ihsan perspective which reduces unsuitable values for better future application. The value used in this study is Ikhlas and Muraqabatullah which will produce a different concept of CSR with conventional banking.