Abstract

Awareness in the importance of practicing CSR has become a global trend along with the growing concern of the global

community for environmentally friendly products and produced by taking into account social principles and human rights

principles. CSR from Islamic view is an inert consequence of the teachings of Islam, meaning that the company will try to create

maslahah, not just seeking profit. CSR implementation tends to be caricative, responsive, short-term oriented and lacks

community involvement. So, the assumption of the community assessing CSR is only used in an emergency. So that is why CSR

should be directed towards equity, structural participation and emancipation; and co-ownership (ownership of shares more evenly

and broadly includes the common bond of stakeholders), so that the stakeholders of Islamic banks not only feel they own the

company but really do own the company.