EL-ECOSY: JURNAL EKONOMI DAN KEUANGAN ISLAM
Vol.
No.
01 Januari 2025, hlm.
Available at https://jurnal.
id/elecosy/index ANALYSIS OF SUSTAINABILITY ECONOMIC PERFORMANCE
ASPECTS IN THE CORPORATE SOCIAL RESPONSIBILITY OF BANK
BJB SYARIAH
Asep Kamaludin1*.
Dedah Jubaedah2 Magister Ekonomi Islam UIN Sunan Gunung Djati Bandung Corresponding Author e-mail: asep.
kamal13@gmail.
dedahjubaedah@uinsgd.
Masuk: Desember 2024 Penerimaan: Desember 2024 Publikasi: Januari 2025
ABSTRAK
Penelitian ini merupakan studi komparasi antara konsep CSR Piramida Carrol terhadap CSR Persfektif Islam.
Di mana dari dua konsep tersebut terdapat perbedan mendasar, baik pada aspek filosofi maupun aspek CSR Piramida Carrol secara umum berorientasi pada penyelesaian masalah kemiskinan disamping untuk memperoleh tingkat profit semaksimal mungkin serta kepercayaan masyarakat.
Sedangkan CSR dalam persfektif Islam terkait dengan tanggung jawab antar individu dan tanggung jawab sosial kemanusiaan.
Analisis aspek kinerja ekonomi keberlanjutan Bank BJB Syariah memberikan gambaran terhadap komitmen perusahan dalam menjalankan setiap aktivitas sesuai dengan tanggung jawab sosial perusahaan sesuai dengan tiga pilar CSR yakni profit, people, dan planet serta sesuai dengan konsep CSR Piramida Carrol.
Penelitian ini menggunakan pendekatan kualitatif, definisi dari penelitian kualitatif merupakan penelitian yang digunakan untuk mencaritahu, mengevaluasi, keistimewaan dari pengaruh sosial yang tidak bisa dijelaskan, digambarkan melalui pendekatan kuantitatif.
Sedangkan metode ilmiah yang digunakan adalah penelitian kepustakaan (Library researc.
, yaitu penelitian yang menggunakan data dan informasi yang didapatkan dari bermacam-macam materi yang ada dalam kepustakaan.
Hasil penelitian diharapkan dapat memberikan gambaran terhadap konsep yang sudah ada disandingkan dengan prinsip konsep islam.
Kata Kunci: Tanggung Jawab Sosial Perusahaan.
CSR Piramida Carrol.
Ekonomi Islam.
ABSTRACT
This study compares and contrasts the concepts of CSR Pyramid Carrol andCSR Perspective Islam.
There are significant philosophical and objective distinctions between the two ideas.
In addition to maximizing profit and fostering public trust.
CSR Pyramid Carrol is typically focused on addressing issues of poverty.
On the other hand.
CSR is associated with human social and individual responsibility from an Islamic perspective.
Analysis of Bank BJB Syariah's sustainable economic performance provides an overview of the company's commitment to carrying out every activity by corporate social responsibility through the three CSR pillars: profit, people, and planet, and by the Carroll Pyramid CSR concept.
This study used a qualitative Copyright A 2025.
El-Ecosy: Jurnal Ekonomi dan Keuangan Islam Fakultas Ekonomi dan Bisnis Islam Universitas Suryakancana Analysis Of Sustainability Economic Performance Aspects in The Corporate Social Responsibility Of Bank BJBS Syariah Asep Kamaludin1.
Dedah Jubaedah2 El-Ecosy: Jurnal Ekonomi dan Keuangan Islam Vol.
05 No.
01 Januari 2025 approach, which is defined as research that aims to identify, assess, characterize, and explain the nature or specialization of social factors that a quantitative technique cannot adequately explain.
Library research is the scientific approach employed, specifically research that uses information and data gathered from various sources in the The study's findings anticipate an overview of the current concept compared to the tenets of the Islamic concept.
Keywords: Corporate Social Resposibility.
CSR Pyramid Carrol.
Islamic Economic.
INTRODUCTION
The industrial era we are currently facing, namely Industry 4.
0, refers to changes in the production process of goods and services involving digital technology, automation, and connectivity.
The main impact of Industry 4.
0 is the change in how humans in many countries carry out production activities and daily This change makes various human jobs or activities more efficient and The use of technology and the internet causes the flow of information faster and even faster in real-time.
Every human being carries out economic activities to meet their life needs individually and as a group/company .
Every company must have goals that must be achieved, one of which is to meet stakeholders' interests, namely by obtaining maximum profit.
Stakeholder theory states that a company is responsible for all stakeholders.
Good company performance greatly affects the progress, smoothness and potential of the company's business processes (Anggraeni, 2.
Islam is a simple, easy-to-understand, and rational religion.
It is based on three basic principles, namely Tauid.
Malaah, 'Adl.
These principles are not only in the Islamic worldview but are also the source of the maqashid sharia.
As a successful businessman.
Prophet Muhammad SAW hasare Siddiq, fathanah.
Amanah, and tabligh.
These characteristics are still added to by tenacity and Siddiq means honesty and is always based on words, beliefs, and deeds based on Islam's teachings.
Fathanah means understanding, comprehending and deeply experiencing all that is one's duty and obligation.
This nature will give rise to creativity and the ability to carry out various useful innovations.
Amanah is displayed in openness, honesty, optimal service, and goodness.
Tabligh invites and provides an example to others to implement the provisions of Copyright A 2025.
El-Ecosy: Jurnal Ekonomi dan Keuangan Islam Fakultas Ekonomi dan Bisnis Islam Universitas Suryakancana Analysis Of Sustainability Economic Performance Aspects in The Corporate Social Responsibility Of Bank BJBS Syariah Asep Kamaludin1.
Dedah Jubaedah2 El-Ecosy: Jurnal Ekonomi dan Keuangan Islam Vol.
05 No.
01 Januari 2025 Islamic teachings in everyday life.
Istiqamah is consistent in faith and values of goodness, even when facing temptations and challenges.
Istiqamah in goodness can be displayed in steadfastness, patience and tenacity to produce something optimal.
Accountability begins with the understanding that everyone will be held accountable for their deeds, then their family and company.
The responsibility of the family and company begins with how each individual can understand that their actions are the responsibility of their actions (Rizal, 2.
Therefore, in Islam, everyone is responsible for themselves and their family, and what they own is also their responsibility, including company ownership.
In company ownership, it is known as social responsibility (Aziz, 2.
METHOD
This study uses a qualitative approach.
qualitative research is used to find out, evaluate, describe, and explain the quality or speciality of social influences that cannot be explained or described through a quantitative approach.
The scientific method used is library research, which uses data and information obtained from various materials in the library.
RESULTS AND DISCUSSION
Corporate Social Responsibility, abbreviated as CSR, and in Indonesian translation, means corporate social responsibility has been carried out by companies, both small, medium and large companies, for years, with various forms and types, and for some or all stakeholders .
(Rochmaniah & Sundiwiatmo, 2.
The stakeholders in question include consumers, employees, shareholders, communities, and the environment in all aspects of the company's operations, including economic, social, and environmental aspects.
Every activity can be easily identified, causing the company to have a large social responsibility towards its environment.
CSR In carrying out its social responsibilities, it focuses its attention on three things, namely profit, society .
, and the environment .
(Darmawati, 2.
As the holder and implementer of policies to deal with community problems from various social, economic, health, and environmental aspects, the Government has limitations regarding human resources (HR), natural Copyright A 2025.
El-Ecosy: Jurnal Ekonomi dan Keuangan Islam Fakultas Ekonomi dan Bisnis Islam Universitas Suryakancana Analysis Of Sustainability Economic Performance Aspects in The Corporate Social Responsibility Of Bank BJBS Syariah Asep Kamaludin1.
Dedah Jubaedah2 El-Ecosy: Jurnal Ekonomi dan Keuangan Islam Vol.
05 No.
01 Januari 2025 resources (SDA), and funds.
Regarding this, the Government then issued policies for the implementation of CSR (Prayudi, 2.
Law Number 40 of 2007 concerning Limited Liability Companies.
Article 74, in the explanation of Article 74 paragraph .
, further explains that what is meant by "subject to sanctions in accordance with the provisions of laws and regulations" is subject to all forms of sanctions regulated in the relevant laws and regulations.
Islamic business ethics is a way of doing business according to Islamic nuance value standards that refer to how to do business according to the values that apply in society.
It can be measured from values according to customs .
based on Sharia principles.
Islamic CSR is CSR that refers to business practices that have ethical responsibilities in an Islamic companies include Islamic religious norms that are marked by a commitment to sincerity in maintaining social contracts in their business practices (Rizal, 2.
CSR Concept of Carrol's Pyramid in Islamic Economic Perspective According to Archie B.
Carrol, corporate social responsibility is conceptually based on three basic principles known as the Triple Bottom Line.
The CSR pyramid concept provides theoretical and logical justification for why a company needs to implement CSR for the surrounding community.
In Carrol's view.
CSR is at the top of the pyramid and is closely related to philanthropic responsibility (Suharto, 2.
Copyright A 2025.
El-Ecosy: Jurnal Ekonomi dan Keuangan Islam Fakultas Ekonomi dan Bisnis Islam Universitas Suryakancana Analysis Of Sustainability Economic Performance Aspects in The Corporate Social Responsibility Of Bank BJBS Syariah Asep Kamaludin1.
Dedah Jubaedah2 El-Ecosy: Jurnal Ekonomi dan Keuangan Islam Vol.
05 No.
01 Januari 2025 Figure 1.
Carrol's CSR Pyramid Economic Responsibility or economic Responsibility must be seen as the core of Responsibility.
Therefore, economic Responsibility is at the bottom, which symbolizes the foundation.
Gaining profit and maximizing company revenue are the main responsibilities.
In other words, make a profit is the keyword (Rochmaniah & Sundiwiatmo, 2.
Companies must have added economic value as a prerequisite for continuing to survive and grow.
However, from the perspective of Islamic business, profit is something that is required in Islam.
However, there are limitations regarding how to make a profit, including global rules such as the prohibition of cheating, hoarding, hiding defects, reducing weight and so on.
In the letter of al-Baqarah verse 16, although Allah SWT does not specifically mention the obligation to take profit, in this verse, it can be understood that Islam requires profit in trade.
ca a a a a a a e a a ca a a e ae a a a e a AOE aiOE E aOI aO e aE aNOn AI a a a aN eI aO aI EI eO aI eN a eO aIA Meaning: These are the people who bought error with guidance.
So, their business is not lucky and they are not the ones who get guidance.
(QS.
Al-Baqarah: .
Legal responsibility or legal responsibility is interpreted as obeying the law.
The company must obey the law.
Businesses must obey the applicable laws .
A good company is a company that obeys the law accompanied by Thus, law and ethics complement each other because, from a normative perspective, ethics precedes law.
So, it is often heard that a company has acted ethically if it has obeyed the law.
A company is said to have fulfilled its legal responsibility obligations if it has acted legally and complied with applicable regulations (Rochmaniah & Sundiwiatmo, 2.
In Islam, there is also an obligation to obey the law according to sharia or the rules imposed by the holder of Allah SWT said:
a a a ANA
a e a a a e a a e
a AOe aOac aN EOe aI aI aI eOee eO aOA
ca AcEE aO eO aOA
AE a eOE aO aOEO E eI a aIIE eIoe A aI I eI aA eOA
Ae a ea e ae ae a NA
Aa a ac e a a NA
a a e AE aA
AIA
AcEE aOE aO eO aI E a aa aEE eOA
AIA
AOA
AIA
AIA
AIA
AEA
AIA
AEA
AOA
AOA
AcEEA a a a A eO s AON aEOA a a Copyright A 2025.
El-Ecosy: Jurnal Ekonomi dan Keuangan Islam Fakultas Ekonomi dan Bisnis Islam Universitas Suryakancana Analysis Of Sustainability Economic Performance Aspects in The Corporate Social Responsibility Of Bank BJBS Syariah Asep Kamaludin1.
Dedah Jubaedah2 El-Ecosy: Jurnal Ekonomi dan Keuangan Islam Vol.
05 No.
01 Januari 2025 ea e a ca AOI aOOEA Meaning: O you who believe, obey Allah, the Messenger (Prophet Muhamma.
, and the ululamri .
olders of authorit.
among you.
If you have different opinions about something, return it to Allah .
he Qur'a.
and the Messenger .
if you believe in Allah and the Last Day.
That is better .
or yo.
, and the consequences are better .
n this world and the hereafte.
(QS An-Nisa: .
Ethical responsibility means the company must conduct good, correct, fair and just business practices.
Community norms are a reference for the behaviour of the company's organization.
Included in ethical responsibility is corporate sensitivity in upholding local wisdom and customs.
Introduction to customs, opinion leaders, culture, regional languages, beliefs and traditions (Rochmaniah & Sundiwiatmo, 2.
By the rules of Islamic economic fiqh, which refer to the main ca a a a a a rules or Qaidah fiqhiyyah asasiyyah A( E IEIACustoms and traditions can be used as legal reference.
Islam has forbidden every business relationship or enterprise that contains injustice and requires the fulfilment of justice applied in business relationships, contracts, and business agreements.
The nature of balance or justice in business is when corporations can put everything in its place (Darmawati, 2.
In carrying out activities in the business world.
Islam requires fairness to the rights of others, the rights of the social environment and the rights of the universe.
So, the balance of nature and social balance must be maintained along with the operation of business efforts.
in the Qur'an.
Surah Huud verse 85 Allah SWT says:
e a ae e a e e aea e aa a ea aa a e a a a e a a a e a a ca AOOCO aI OAO E aIEOE OE aIOI aE aC a OE O EI ONI OE O aAOA aAeE a e aI eA eOIA a a Meaning: O my people, fulfil the measure and balance fairly! Do not harm humans in their rights, and do not cause evil on earth by being a destroyer! (QS Hud: .
Copyright A 2025.
El-Ecosy: Jurnal Ekonomi dan Keuangan Islam Fakultas Ekonomi dan Bisnis Islam Universitas Suryakancana Analysis Of Sustainability Economic Performance Aspects in The Corporate Social Responsibility Of Bank BJBS Syariah Asep Kamaludin1.
Dedah Jubaedah2 El-Ecosy: Jurnal Ekonomi dan Keuangan Islam Vol.
05 No.
01 Januari 2025 Philanthropic responsibility is a demand for companies to make contributions that can be felt directly by the community, meaning that companies must be good citizens, become the best citizens, that companies must indeed make a profit, obey the law and behave well, correctly and fairly, but must also actively participate in helping the community directly, both in the form of material and nonmaterial (Rochmaniah & Sundiwiatmo, 2.
The goal is to improve the quality and standard of living of all parties, so it is expected to narrow the gap between the rich and the poor, resulting in community independence.
Owners and employees have dual responsibilities to the company and the public.
The implementation of CSR in Islam is also an effort to reduce social problems that occur in society by encouraging community productivity and maintaining a balance in the distribution of wealth in society.
Islam requires the circulation of wealth to occur in all members of society and prevents the circulation of wealth from only a few people.
This is reflected in the word of Allah SWT:
a a Aa aa a NA Aa NA ae ea e ca AaEaA aO aEA AE a eO aE aOEa aO EC eO aOEO IOA AIee AA a a AcEE EO a aOEaN aII N aE EC OA a aAE eOE E eO aE aOE eO aI a eOE a eO aI eE a eI aO I eIE eI aO aIee OEIA ca AaOE aI E eOI aO eIA a a a a a a a a a e a e a a AN a ac NA a ca a e a a e a a e a e a a a a a e a a a a e a ca a AEOE AON OI INOEI IN AINOoe OCO cEEa aI cEE aO E aCA Meaning: "Whatever .
ealth obtained without wa.
that Allah bestowed on His Messenger from the inhabitants of several countries was for Allah, the Messenger, relatives .
f the Messenge.
, orphans, the poor, and people who were on a journey.
(S.
so that wealth does not only circulate among the rich among you.
Accept what the Apostle gives you.
Leave what he forbids you.
Have faith in Allah.
Indeed.
Allah is very severe in punishment.
Ay (QS.
Al hasyr: .
The verse above commands every Muslim to distribute his wealth in the form of zakat, infaq or sadaqah.
For companies to contribute and be active in helping the community through Corporate Social Responsibility.
Analysis of Corporate Social Responsibility (CSR) of Bank BJB Syariah Copyright A 2025.
El-Ecosy: Jurnal Ekonomi dan Keuangan Islam Fakultas Ekonomi dan Bisnis Islam Universitas Suryakancana Analysis Of Sustainability Economic Performance Aspects in The Corporate Social Responsibility Of Bank BJBS Syariah Asep Kamaludin1.
Dedah Jubaedah2 El-Ecosy: Jurnal Ekonomi dan Keuangan Islam Vol.
05 No.
01 Januari 2025 PT Bank Jabar Banten Syariah (Bank BJB Syaria.
was born with great hopes and responsibilities for the people and the people.
Bank BJB Syariah is determined that its presence can be a path to blessings and benefits for all, namely Stakeholders.
Companies.
Customers, and the community and surrounding Bank BJB Syariah also supports creating a financial institution system that cares about environmental issues by being more selective in distributing financing, especially to parties involved in environmentally friendly economic activities.
Bank BJB Syariah is committed to implementing and ensuring best practices in the bank's business and strives to implement environmental management that is better than the established standards by implementing green banking operations.
Bank BJB Syariah's role in accelerating the green economy is realized through implementing sustainable finance.
The commitment to implementing sustainable finance is outlined in the Sustainable Finance Action Plan (RAKB), which has priorities in 2023, namely distribution in the Micro.
Small and Medium Enterprises (MSME.
Social and Environmental Responsibility (TJSL), the addition of social and environmental risk parameters in risk management studies, organizational adjustment programs, monitoring, evaluation and mitigation systems.
Table 1.
Sustainability Performance Overview (In Million Rupia.
Economic Aspect
Performance Financing on EnvironmentallyFriendly Projects MSME Financing Ratio of MSME Financing to Total Financing (%) Macroprudential Inclusive Financing Ratio (RPIM) (%) Financing Provided Collection of Funds/Third Party Funds Bank Profit Sharing Total Aset
Profit Before Tax
Net Profit
- *
21,82
20,57
31,19
Copyright A 2025.
El-Ecosy: Jurnal Ekonomi dan Keuangan Islam Fakultas Ekonomi dan Bisnis Islam Universitas Suryakancana Analysis Of Sustainability Economic Performance Aspects in The Corporate Social Responsibility Of Bank BJBS Syariah Asep Kamaludin1.
Dedah Jubaedah2 El-Ecosy: Jurnal Ekonomi dan Keuangan Islam Vol.
05 No.
01 Januari 2025 Tax Expense CSR Funds * The obligation of the ratio of MSME financing to total financing of 20%, as stated in Bank Indonesia Regulation Number 17/12/PBI/2015 concerning Amendments to Bank Indonesia Regulation Number 14/22/PBI/2012, has been revoked and replaced with the Macroprudential Inclusive Financing Ratio for Conventional Commercial Banks.
Sharia Commercial Banks, and Sharia Business Units as stated in Bank Indonesia Regulation Number 24/3/PBI/2022 concerning Amendments to Bank Indonesia Regulation Number 23/13/PBI/2021.
The performance of Bank BJB Syariah, according to the 2023 Sustainability Report data, has increased every year except for net profit and profit before tax, which has decreased significantly.
For the Economic Responsibility Level.
Bank BJB Syariah is still making a profit that will impact stakeholders economically.
Bank BJB Syariah continues to comply with applicable regulations as seen in the tax burden and complies with Bank Indonesia Regulation Number 17/12/PBI/2015 Concerning Amendments to Bank Indonesia Regulation Number 14/22/PBI/2012 as a form of Legal responsibility or legal responsibility .
in force.
Bank BJB Syariah always carries out good, correct, and fair business practices through ethical or ethical responsibility.
However, due to changes in the obligation of the ratio of MSME financing to total financing of 20%, which has been revoked and replaced with the Macroprudential Inclusive Financing Ratio, the amount of MSME financing has decreased compared to the previous year.
In contrast, from the data on financing growth and total assets, it has increased yearly, although the large ratio has indeed increased because it uses different comparison parameters.
MSME financing is considered high-risk because MSMEs do not have an established track record and are dominated by the lower middle class.
This makes this MSME financing have a high risk of bad debt and will erode the profit/profit of the financier.
One of the Corporate Social Responsibilities (CSR) of Bank BJB Syariah is the distribution of financing to the MSME segment, which will improve the welfare of the community around the company as the main goal without being affected by the ratio obligations of applicable regulations so that the growth of financing as a whole will be in line with the increase in the provision of MSME financing but still paying attention to the principle of prudence in distributing it.
Bank BJB Syariah has provided CSR funds Copyright A 2025.
El-Ecosy: Jurnal Ekonomi dan Keuangan Islam Fakultas Ekonomi dan Bisnis Islam Universitas Suryakancana Analysis Of Sustainability Economic Performance Aspects in The Corporate Social Responsibility Of Bank BJBS Syariah Asep Kamaludin1.
Dedah Jubaedah2 El-Ecosy: Jurnal Ekonomi dan Keuangan Islam Vol.
05 No.
01 Januari 2025 that continue to increase every year as a Philanthropic responsibility or corporate responsibility in providing contributions that can be felt directly by the community.
CONCLUSION
After researching Corporate Social Responsibility according to the CSR pyramid concept of Carroll based on the stages of Legal responsibility.
Ethical responsibility, and Philanthropic responsibility from the Islamic perspective, the goal is to encourage community productivity and maintain a balance in the distribution of wealth in society.
While in economic responsibility, the key is to maximize profits or make a profit, which is the main key, this is different from the principles of Islamic business ethics, namely freedom limited by sharia law or the law of Allah SWT.
Islam has regulated everything perfectly in various fields, especially the economic sector.
Bank BJB Syariah has implemented corporate social responsibility, namely Economic.
Legal.
Ethical, and Philanthropic, in accordance with the green economy theme that meets the 3P CSR model, namely profit, people and planet.
However, in a sustainable economy.
Bank BJB Syariah must prioritize a higher or top level of the CSR Pyramid Carroll concept as a guideline for company activities.
REFERENCES