AbstrakBeberapa perusahaan yang besar dalam menjalankan kegiatan ekonomi selalu berorientasi pada peningkatan keuntungan tanpa memperhatikan dampak lingkungan sekitar akibat dari kegiatan ekonomi yang dijalankan. Dimana perusahaan yang baik adalah perusahaan yang patuh terhadap undang-undang dari pemerintah seperti menjalankan tanggungjawab sosial perusahaan secara konsisten dan berkelanjutan. Penelitian ini membahas tentang penerapan Corporate Social Responsibility (CSR) Djarum Melalui Kegiatan Kewirausahaan ditinjau dari Hukum Ekonomi Syariah pada Mahasiswa Perguruan Tinggi di Kudus. Penelitian ini bertujuan untuk mendeskripsikan penerapan Corporate Social Responsibility (CSR) Djarum Melalui Kegiatan Kewirausahaan ditinjau dari Hukum Ekonomi Syariah pada Mahasiswa Perguruan Tinggi di Kudus. Penelitian ini menggunakan pendekatan kualitatif. Penelitian ini menggunakan jenis penelitian lapangan (field research) penelitian yang dilakukan lingkungan tertentu yakni di PT.Djarum Kudus. Pengumpulan data dilakukan melalui observasi, wawancara langsung, kemudian merekam dialog  dari subyek penelitian yaitu Public Affair Officer yang mempunyai wewenang dalam menerapkan  Corporate Social Responsibility dan para mahasiswa penerima beasiswa dari PT Djarum serta dokumentasi. Dalam penelitian ini, data peneliti dilakukan dengan cara trianggulasi. Proses analisis dilakukan secara bersamaan dengan pengumpulan data melalui beberapa tahapan yaitu Reduksi data, Penyajian data, kesimpulan. Teknik analisis menggunakan teknik domain, teknis analisis taksotonik, teknik analisis kompensional, teknik analisis tema cultural. Hasil penelitian menunjukkan bahwa mahasiswa mampu membuka peluang usaha dari pengetahuan yang didapat baik secara hardskill maupun softskill. Simpulan menunjukkan Perjanjian kerjasama yang diadakan dalam kegiatan kewirausahaan yakni berbentuk waralaba (franchise). Waralaba merupakan aplikasi perpaduan teori akad syirkah ‘inan dan keuntungan diperoleh dengan sistem mudharabah. Akad syirkah ‘inan yang dijalankan mendekati dengan akad ijarah, Kontrak waralaba, dimana pihak pemberi waralaba memberikan izin (Lisensi).AbstractSome large companies in carrying out economic activities are always oriented towards increasing profits without paying attention to the environmental impact of the economic activities carried out. Where a good company is a company that complies with laws from the government such as carrying out corporate social responsibility consistently and sustainably. This study discusses the implementation of Djarum's Corporate Social Responsibility (CSR) through Entrepreneurial Activities in terms of Sharia Economic Law on College Students in Kudus. This study aims to describe the implementation of Djarum's Corporate Social Responsibility (CSR) through Entrepreneurial Activities in terms of Islamic Economic Law on College Students in Kudus. This study aims to describe the implementation of Djarum's Corporate Social Responsibility (CSR) through Entrepreneurial Activities in terms of Islamic Economic Law on College Students in Kudus. This study uses a qualitative approach. This study uses a type of field research (field research) research conducted in a certain environment, namely at PT. Djarum Kudus. Data was collected through observation, direct interviews, then recording dialogues from the research subjects, namely the Public Affair Officer who has the authority to implement Corporate Social Responsibility and scholarship recipients from PT Djarum as well as documentation. In this study, the research data was carried out by means of triangulation. The analysis process is carried out simultaneously with data collection through several stages, namely data reduction, data presentation, and conclusions. The analysis technique uses domain techniques, taxotonic analysis techniques, compensional analysis techniques, cultural themes analysis techniques. The results showed that students were able to open up business opportunities from the knowledge gained both hard skills and soft skills. The conclusion shows that the cooperation agreement held in entrepreneurial activities is in the form of a franchise. Franchising is the application of a combination of syirkah 'inan contract theory and profits obtained by the mudharabah system. The syirkah 'inan contract which is executed is close to the ijarah contract, a franchise contract, where the franchisor grants a permit (License).