CORPORATE SOCIAL RESPONSIBILITY: KAJIAN EKONOMI, SOSIAL DAN LINGKUNGAN

Abstract

The objective of this research is to evaluate the implementation of CSR program in Islamic banking with economic, social and environmental approach. The research method used is interview and spread the questionnaire to the respondent of CSR beneficiaries, supported by empirical data and literature approach. The analytical technique uses the analysis of Simple Linear Regression. The findings of the research by using t-test that economic aspect, more significant from social and environmental aspect. Economic field run by Islamic bank that is by giving loan without margin or loan of virtue, by organizing poor society in small groups consist of five people, through business assistance and entrepreneurship training to establish business independence. In this case, Islamic banks cooperate with social institutions, Baital-Mal wat Tamwil and Isalmic Financial Services Cooperative. Loan facility funds are obtained from fines, non-halal income, zakat, infaq, alms, and endowments of employees, customers, communities and other social funds. In the theoretical order, this study concurs with the theory of Elkington (1999) and Jim Ife (1995) that in community empowerment should be accompanied by a balanced, economic, social and environmental transformation, the power of that factor will shape the community's independence, in addition to other factors. Normatively, the implementation of CSR programs, driven by awareness to be socially responsible, but generally the interest to form corporate image through assistance feels more prominent, so have not thought about aspects of sustainability of development.Keywords: CSR Islamic  Bank, Economy, Social, Environment