Implications of Corporate Social Responsibility Practices Based on the Al-Umūr Bi Maqāṣidihā Method

The implementation of an act of worship must be based on intention. Intention is a decision of the heart to do an action or deed. The concept of intention in corporate business is able to meet the needs of society and religious demands. This study aims to examine the value of worship in corporate social responsibility (Corporate Social Responsibility) from the perspective of philanthropy by applying the al-umūr bi maqāṣidihā method. The methodology of this study is qualitative and analyzed using document analysis. Philanthropy is also often associated with a philanthropic or helpful attitude that is long-term synonymous with the concept of waqf in Islam, which is more focused on long-term giving that leads to the root of the problem, which is the cause of poverty or inequality, and provides long-lasting benefits in this world and the hereafter. However, to what extent should the value of actions such as the implementation of CSR from the perspective of philanthropy be recognized as an act of worship in the eyes of Allah s.w.t? The results of the study found that the intention of implementing CSR with the expectation of worldly benefits that do not conflict with the Sharia, according to the concept of tasyrīk fi al-niyyah between worship and things that should not be an offense with the Sharia but rather the condition is the priority of the intention with the purpose and goal of seeking the pleasure of Allah s.w.t overcome the intention to gain or benefit from the world.