Journal articles on the topic 'Social responsibility of business – Religious aspects – Islam'

The aim of this research to understand how to practice the hospital social responsibility in Rumah RSU UMM.. Through six employees as informant’s key of RSU UMM, researcher found that RSU UMM practice HSR by: (1) Giving discounts for hospital charges; (2) Doing charity activities; (3) Spiritual building; (4) Forming a donation account; (5) Permitting the patient go home before paid off hospital charges; (6) Giving equal treatment to employees who has physical limitations; and (7) Managing employees infak. The form and the way of HSR practices which is done reflect that RSU UMM as a business entity is not only profit oriented, but it prioritize the humanitarian aspects (social oriented) and religious aspects (spiritual oriented).

Purpose Social responsibility (SR) in accepting the obligation to resolve the many troubling problems facing tomorrow’s generations is essential if those problems are to be effectively addressed. The purpose of this paper is to identify the nature of SR for business, academic institutions, government, religious institutions, and individuals. Design/methodology/approach This paper is a conceptual paper which relies heavily on the current literature about social obligations for five major organizations: business, academic institutions, government, religious institutions, and individuals. Findings The paper provides the standard of the virtuous continuum and the Hosmer decision-making model to explain why leaders, organizations, and individuals must be more responsible to be perceived as virtuous leaders, complete with 50 examples of action to be taken. Research limitations/implications As this paper is not an empirical study, it does not present research information. Practical implications This paper suggests that organizations can be more effective if they come to understand the responsibilities and stewardship of social responsibilities entrusted to them. Originality/value The paper expands on Hosmer’s research and incorporates a virtuous continuum in examining the responsibilities of leaders, organizations, and individuals. More importantly, this paper is among the first to identify specific steps organizations and individuals can take in addressing the challenges and problems facing the world of in key aspects of society.

This study discusses what is, and what is not a valid and legal contract in Sharia, considering certain stipulated requirements for the acceptability of a contract. It then considers the legality of e-commerce, whether it complies with those stipulated requirements. Business under Islam primarily fulfils a collective religious obligation and fulfil an enlarged scope of responsibilities. In this context, the protection of the e-consumers, the status of an e-commerce transaction and responsible e-commerce are discussed to expose to those who are wondering whether e-commerce is admissible from the Sharia point of view. So that they could benefit from e-commerce if it is proved as an admitted fact in Islam. The final section concludes with a plea for good judgment toward corporate social responsibility practice and avoiding prohibited materials in e-commerce.

The research aims to determine the Dompet Dhuafa Foundation's CSR strategy in building brand differentiation through the establishment of the Smart Ekselensia Republika school. It also concerns the dynamics of the Dompet Dhuafa Foundation's business paradigm which focuses on CSR programs to form brand differentiation. This type of research is case study with a qualitative descriptive method. It aims to describe the establishment of a school accompanied by an explanation of the process of occurrence, development and changes in various aspects of the dynamics of its CSR. Thus, there are peculiarities of cases which the researcher describes descriptively based on dynamic and contextual chronology. The results showed that the Dompet Dhuafa Foundation's CSR strategy in building brand differentiation is based on social awareness, that business contributions are social benefits; economic awareness, that the maximum profit from business is the maximum benefit in increasing charity in society; and legal awareness, that justice efforts that have been criticized by the pudblic can be maximally fulfilled because the efforts being carried out have a segment of the dhuafa. Differentiation is an achievement that combines the shared value business context in the three intelligences. Intellectual intelligence is proven in the provision of education, emotional intelligence by building social service businesses for the poor, as well as spiritual intelligence with the principles of trust, worship and Islam. So, business differentiation is a business that presents God in its operations.

Islam pays its great attention towards family life by putting the fundamental sources of familyhood in daily life activities. These fundamental sources have to be emphasized in some form of aspects such as educational aspect, biological, religious, caring, social, economic, and entertaining aspect. Family life qualities certainly depend on the relation with the society. These qualities literally influenced the environment and people in general, moreover for the citizen. Family becomes the medium for individual to sprout over of mental caring and sustainability. Family’s sustainability constitutes of the mediums to comprehend the family’s member accomplishments. Each individual must be measured by its aspect on the roles, function, and responsibility to create prosperity. Ideal family sustainability can be measured by its tenacity towards structural changes, functions, and communication as well. Thus, this family sustainability aspects can be defined into five: religion, physical, mental, economic, and sosial sustainability. This is the main aspect in the familyhood. Almost out of the question for Indonesia to be able to compete in the future when the family sustainability is neglected

Maturity of religious understanding is a major effort to achieve religious harmony in Indonesia. Muslim Students Association (Himpunan Mahasiswa Islam)’s Core Values of Struggle is the starting point to develop, to disseminate and to implement the religious maturity. At least, there are three aspects of its core values that important to achieve religious harmony in Indonesia, namely: Monotheism, the humanitarian aspects and social aspects. These three aspects will bring interfaith relations more open, tolerant and harmonious. Religious people fully realize that all men are ungodliness in the same God, the Almighty God, all religious people are given the freedom to understand, to appreciate and to practice their religion in full conviction. Religious people also should to believe that all human beings are basically good so that they can view a positive and optimistic attitude to other religious believes, instead of being suspicious of one another. Furthermore, inter-religious relations need the real cooperation in everyday life. All religions need cooperation against common enemies, those are social injustice, poverty, ignorance, violations of human rights and the tyranny that alienates the awareness of God. All religions have a responsibility to the real work.

Contemporary advertisement practices have created many social and ethical problems due to their materialistic focus. The effect of these problems can also be seen in many Muslim countries including Pakistan in terms of diversion from their cultural and religious values. This paper attempts to integrate the Islamic business ethics in contemporary advertisement practices to find the solution of the ethical dilemma which is created by these materialistic advertisement practices. The focus of Islamic way of business is not just to earn profit but to serve the society. The human welfare is the gist of Islamic business ethics. This paper attempts to evaluate advertisement in terms of Quran and Hadiths of the Holy Prophet (PBUM) and discuss unethical aspects of the contemporary advertisement practices.

Looking at the two functions of ownership which include the individual and social, Qaradawi explores such a relationship and analyzes its implication for social justice. Zakat has multiple functions: the religious, economic, and social. It constitutes the earliest concept of mutual social responsibility proposed by Islam to achieve social justice. Zakat serves as a means to both guarantee social security and strengthen social solidarity. From this perspective, Qaradawi moves forward to link up the concept of zakat with the Islamic system of economics. The linkage between zakat and the Islamic system of economics is visible in the ways Qaradawi investigates various aspects of ownership and zakat in Islam. This can particularly be seen in his analysis that the concept of Islamic insurance coheres with the interpretation of al-gharimin, one of the groups deserving to the income of zakat and in his emphasis that mutual social responsibility, which aims to fulfill the needs of adequate livelihood, can be supplied only by zakat. This article argues that these views in turn confirm Qaradawi’s concern with the importance of zakat as the foundation of both the social and economic systems of Islam. This article also emphasizes that, for Qaradawi, different from voluntary charity that can only fulfill the minimum requirement of the needs of livelihood, zakat can supply the answer to cover all the needs of livelihood of Muslim society.

Islam is a source of values ​​and ethics in all aspects of overall human life, including business discourse. One of the unique teachings of Islam is to teach its adherents to carry out economic practices based on Islamic norms and ethics. In this association of life every person has an interest in other people therefore rights and obligations arise. This interaction has many benefits, especially for the fulfillment of basic living needs such as eating, drinking and so forth. Especially in the case of drinking humans need water as a basic need. Water is a resource that is needed by all people in the world and becomes something that is very vital, even for the entire life of living things on this earth. As is the case of trading water in Candiwates Village, Prigen District, Pasuruan Regency. The method used in this research is a qualitative method using case studies. This research uses the method of collecting observation, interview and documentation data. The results of this study conclude that the application of Islamic business ethics in Candiwates Village, Prigen District, Pasuruan Regency is in accordance with the concept of Islamic business ethics which includes unity, justice, responsibility, free will and honesty. But they pay less attention to the implementation of social and environmental responsibility.

This article aims to study the values contained in fasting education for elementary school students. The values of education are the value of religious education, the value of moral education, social education, and cultural education values. Fasting is a religious activity that people Islam as a form of obedience to His God in addition to other services. Ramadan fasting is a refrain from eating, drinking, and having sex and other things that make it clear that fasting will not rise from dawn until sunset during Ramadan. The current phenomenon is increasingly reduced worship activities, tepo seliro, gotong royong, mutual help, and attitudes other positive attitudes such as honesty, discipline, responsibility, and tolerant living in life. Ramadan fasting not only emphasizes refraining from eating and drinking only, but training in improving faith, mental coaching, morality, and understanding the meaning of difference. In elementary school, these grades need to be instilled as a cornerstone of students in their development, especially in the aspects of personality such as: character, behavior, responsibility, discipline, and social spirit.

Business ethics deals with ethical aspects of management and entrepreneurship, activities closely linked to “this world’s” problems. Surprisingly enough religious traditions have their impact on the argumentation in this field. The paper focuses on two biblical parables: on the talents and on the good Samaritan. Both are not only present in business and management literature but also widely discussed in the context of today’s economy and society. The first one seems to be a basis of the doctrine of corporate social responsibility in its original form presented within the “gospel of wealth” movement. The second one however offers even more opportunities to discuss the responsibilities of business in today’s world. So the religious narratives cannot be ignored within business ethics. This conclusion applies, of course, to all religions, esp. the Asian ones in view of the fact of the rapid development of Chinese or Indian economies.

This paper aims to identify and discuss core concepts of importance to the ethics of urbanism by undertaking a detailed study of urban issues in the light of the Holy Quran based on their associated ethical dimensions and the nature of the urban structure. This study attempts to analyze the concepts of ethical urbanism by conducting a thorough content analysis of urbanismthemes within the divine message of Muslims (the Quran) and related prior literature focusing on their related ethical aspects. The Islamic view of ethical urbanism is systematic and unambiguous. The analyzes identified 1819 verses in all 30 sections of the Quran, including five themes linked to urban Structure Quality and Ethical Responsibility. Particularly environmental, physical, social, economic, and political responsibility. This urban content and the associated principles are embedded in the idea that men are God's rulers on earth and their deeds have earthly and celestial benefits. This paper leads to the intellectual growth of Islam through promoting involvement in Ijtihad. Therefore, this is the interest of urban scholars and responsibility to properly urban practices and religious traditions.

ABSTRAK Penelitian ini bertujuan untuk menganalisis tingkat pengungkapan Corporate Social Responsibility (CSR) perbankan syariah periode 2018-2020 dengan menggunakan indeks Social Performance Indicators (SPI). Indeks SPI memiliki kerangka kerja yang lebih luas dengan menambahkan aspek religiositas sebagai indikator penilaian. Penelitian ini bersifat deskriptif kualitatif-kuantitatif menggunakan metode analisis isi yang dikombinasikan dengan sistem pembobotan dan pemeringkatan menggunakan skala RDAP. Data pada penelitian ini menggunakan data sekunder yang diperoleh dari laporan tahunan setiap perbankan syariah. Sampel penelitian ini terdiri dari Bank Aceh Syariah, Bank NTB Syariah, Bank Mega Syariah, BTPN Syariah, BCA Syariah, BNI Syariah, dan Bank Syariah Mandiri. Penelitian ini menggunakan enam indikator yang terdiri dari Religiositas, Lingkungan, Masyarakat, Tata Kelola, Karyawan, dan Klien. Hasil penelitian ini menunjukkan bahwa Tata Kelola adalah dimensi yang paling banyak diungkapkan oleh perbankan syariah dengan skor 95,8%, sedangkan dimensi Klien memperoleh skor paling rendah yakni sebesar 53,4%. Pengungkapan CSR dengan indeks SPI perbankan syariah selama periode 2018-2020 secara keseluruhan memperoleh predikat proaktif dari skala RDAP dengan skor sebesar 85,6%. Penelitian ini membuktikan bahwa indikator yang digunakan indeks SPI telah mencakup hal-hal yang dibutuhkan perbankan syariah untuk menilai kinerja tanggung jawab sosialnya. Perbankan syariah diharapkan dapat memberikan kontribusi lebih pada dimensi klien di samping menjaga konsistensi tanggung jawab sosial pada dimensi lainnya. Kata Kunci: Corporate Social Responsibility, Social Performance Indicators, Pengungkapan, Pemeringkatan. ABSTRACT This study aimed to analyze the disclosure of Corporate Social Responsibility (CSR) of Islamic banking for the 2018-2020 period using the Social Performance Indicators (SPI) index. The SPI index has a broader framework by adding aspects of religiosity as an assessment indicator. This was a descriptive qualitative-quantitative research. It used the content analysis method combined with a weighting and ranking system which used the RDAP scale. The data in this study used secondary data obtained from the annual report of each Islamic banking. The sample of this research consisted of Bank Aceh Syariah, Bank NTB Syariah, Bank Mega Syariah, BTPN Syariah, BCA Syariah, BNI Syariah, and Bank Syariah Mandiri. This study used six indicators consisting of Religiosity, Environment, Society, Governance, Employees, and Clients. The results of this study indicate that Governance is the dimension most widely disclosed by Islamic banking with a score of 95.8%, while the Client dimension obtained the lowest score of 53.4%. CSR disclosure with the Islamic banking SPI index during the 2018-2020 period as a whole received a proactive predicate from the RDAP scale with a score of 85.6%. This research proves that the indicators used by the SPI index have covered the things that Islamic banks need to assess their social responsibility performance. Islamic banking is expected to contribute more to the client dimension while maintaining consistency in social responsibility in other dimensions. Keywords: Corporate Social Responsibility, Social Performance Indicators, Disclosure, Ranking. REFERENCES Amran, A., Fauzi, H., Purwanto, Y., Darus, F., Yusoff, H., Zain, M.M., Naim, D.M.A. & Nejati, M. (2017). Social responsibility disclosure in Islamic banks: A comparative study of Indonesia and Malaysia. 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Research around the emergence of entrepreneurship usually pays special attention to aspects of motivation and driving factors that support a decision to become an entrepreneur. Self-fulfillment is one of the driving factor that is still abstract in its meaning. This article aims to provide a deeper meaning of self-fulfillment, viewed from a cultural perspective as a result and shaper of the thought process, by looking at the meaning of entrepreneurism value for an entrepreneur who runs a micro business in a coffee shop. The method used is case study with ethnography approach which utilizes participation observation on Warung Kopi Empat Saudara in Kliningan, Bandung. The study's results found that the meaning of self-fulfillment can be found and described in cultural aspects such as the fulfillment of religious and social values. The fulfillment of religious values can be found in religious freedom to pray during work, described as giving workers access to pray, honesty in business, and having muslims as workers. While the fulfillment of social values is described as helping each other, upholding responsibility to the community, and keeping life harmonious.

Purpose Authenticity/ الصحة (as-sehah) serves as a criterion or predictor variable for the purpose of a comparative theological investigation of employment relations parameters in light of social teachings from Sunni Islam and Roman Catholicism. Authenticity finds initial, shared significance in both religious traditions because of its critically important role in judgments concerning the legitimacy of source documents. It also stands in both traditions as an inspirational goal for human life. Design/methodology/approach Particular issues of theological method for cross-cultural analysis are addressed by the use of insight-based critical realism as a transcultural foundation. Workplace parameters, the minimal enabling conditions for the possibility of authentic employment relations, are then identified and compared. The authors explore shared expectations for authenticity enabling conditions in terms of the direct and indirect employer: those national laws, systems and traditions that condition the functional range of authenticity that can be actualized within national or other work settings as experienced in the direct employment contract. Findings The study found remarkable consistency in the minimal conditions identified by Roman Catholic and Sunni Islam social teachings for the prospects of authenticity in employment relations. These conditions addressed seven parameters: work and the concept of labor; private property; the nature of the employment contract; unions and collective bargaining; the treatment of wages; the relationship between managerial prerogative and employee participation; and the crucial role of the state as indirect employer. Practical implications Specific minimal or threshold conditions of employment are described to ensure the prospect for authenticity in modern employment relations according to religious traditions. These include just cause employment conditions, unions and collective bargaining support, some form of management consultation/Shura, a living wage and a consultative exercise of managerial prerogative. Social implications The study offers prescriptive and analytical aid to ensure assessment of circumstances fostering authenticity in employment relations. Originality/value The method and findings are a first effort to clarify thought and aid mutual understanding for inter-faith employment circumstances based on Roman Catholic and Sunni Islam social teachings through a transcultural foundation in cognitional operations. The criterion variable specification of authenticity conditions offers a fully developed basis to support further empirical research in management spirituality, corporate social responsibility and enterprise sustainability.

In this research, we investigated the complex relationship between Islamic religious beliefs and corporate social responsibility (CSR) attitudes and behaviour. We defined four aspects of religiosity, four types of individual attitudes toward CSR, and five types of CSR behaviour. The empirical analysis of the responses of 274 questionnaires showed that there is a very different picture of the Islamic religiosity of the Egyptian managers, with low correlations between the cognitive, intrinsic, extrinsic, and behavioural aspects of religiosity. The results show that there are significant and negative impacts of Islamic religious beliefs on various types of CSR attitudes and behaviour. The joint mediating role of attitudes toward CSR is almost non-existent and Islamic religious beliefs exert a direct impact on CSR behaviour. Our findings offer important implications for CSR scholars to use a multidimensional measure to assess the religious beliefs of managers and their impacts on CSR attitudes. These findings also enhance business managers’ awareness of the interconnection of religiosity and CSR.

Islamic boarding school is one of the Islamic educational institutions which, along with the progress of science and technology, develops to streamline the broadcasting business and practice the teachings of Islam. In the process of implementation, Islamic boarding schools carry out a process of fostering knowledge, attitudes, and skills related to religious aspects. The main objective is to strive for the formation of virtuous individuals (akhlaq al-karimah) with consistent religious practices (istiqamah). This study aims to describe: (1) the pattern of character building for students at the Roudlotul Khuffadz Islamic Boarding School, and (2) the supporting and inhibiting factors in character building for students at the Roudlotul Khuffadz Islamic Boarding School. This research uses a qualitative research type with a descriptive approach. Data were collected by using observation, interview, documentation, and literature review techniques that are relevant to the research conducted. The methods used in data analysis are data reduction, data presentation, and concluding. The results of this study indicate that the pattern of character building for students at the Roudlotul Khuffadz Islamic Boarding School is carried out through material development, religious development, honesty development, discipline development, independence development, responsibility development, skills development, and leadership development.

Occupational safety and health are concerned with all aspects of employees' physical, mental, and social health and safety. Being a labor-related issue, several legislations in every country ensure the safety, health, and welfare of people engaged in work. Therefore, it becomes the legal responsibility of the employer to provide a safe workplace for employees. However, without employee participation, the state legislations and employers' efforts can do little to make the workplace safe and healthy. Employee behavior is considered the key element to ensure safety at the workplace. Human behavior includes the way an individual acts based on various factors such as genetics, social norm, core faith, and attitude. Thus, religion plays a vital role in reinforcing safe work behaviors. Islam has a strong effect on the lifestyle and behavior of its adherents. In this conceptual paper, principles and guidelines offered by Islam related to safety and health are highlighted. The effort has been made to look into the basic sources of Islam to find out principles and guidelines related to safety, health, and the environment. Behavior-based safety from in Islamic perspective is concerned with creating a work environment based on the principles of brotherhood, mutuality, cooperation, mercy, kindness, and benevolence. It is observed that the Islamic approach to occupational safety and health is not limited to compliance with the organizational safety procedures. Still, also it is a religious obligation and Divine Calling.

Islamic bank as a business entity is required not only as a company that looking for a profit, but alsoperform the function and purpose as a Shariah entity that based on the concept of Maqasid al-Shariah. Everymuamalah or economic activity must be executed in accordance with the values and Islamic principles thatprovide flexibility, dynamism and creativity decision making. For companies, the welfare of shareholders,stakeholders and social environment are the goals that must be achieved, so that Maqasid al-Shariah becomea reference in making strategic decisions related to financial and investment aspects. In achieving corporateobjectives to improve performance, companies are encouraged to take action in the social dimension, namelythe concern for others by implementing of social responsibility programs and payment of zakat as religiouslymotivated companies in order to improve the performance of the company. The results showed that socialmotives are reflected in social responsibility influence the performance of Islamic banking improvement, aswell as religious motive reflected by payment of zakat effect to improved performance of Islamic banking.

AbstrakSebagai agama pembaruan, datangnya Islam telah mengubah berbagai aspek kehidupan. Salah satu yang diperbarui adalah sistem kekeluargaan, dari yang semula patriarkal (mengutamakan kaum laki-laki) diperbarui menjadi bilateral atau parental (memberikan kesempatan sama atau setara bagi laki-laki dan perempuan). Pembaruan lain yang dibawa Islam adalah: 1) sistem kepercayaan, dari yang semula politeis (mengakui banyak tuhan) diperbarui menjadi monoteis (mengakui satu Tuhan), 2) sistem sosial, dari yang semula hirarkis-berstruktur diperbarui menjadi egaliter (sejajar), 3) sistem ekonomi, dari yang semula borjuis-kapitalis diperbarui menjadi sistem ekonomi berkeadilan, 4) sistem tanggung-jawab, dari yang semula kolektif (kesukuan/syu’ubiyah) diperbarui menjadi tanggung jawab yang bersifat individu, dan 5) dasar hubungan antara orang perorang, dari yang semula berdasarkan status sosial dan kelompok menjadi ikatan agama (iman). Berkaitan dengan relevansi pembaruan sistem hukum Islam dengan tuntutan egaliter laki-laki dan perempuan, bahwa pembaruan sistem hukum Islam yang memperbarui sistem hukum jahiliyah telah memberi gambaran bagaimana Islam menghendaki terciptanya kehidupan masyarakat yang baik atau khairo ummah yang berkeadilan dan berkesetaraan (egaliter) dengan memperbarui sistem hukum yang ada sebelumnya. Islam datang pada masyarakat Jahiliyah dengan membawa syari'ah (sistem hukum) yang sempurna sehingga mampu mengatur kehidupan manusia, khususnya bagaimana menjalin relasi yang adil dan egaliter antar individu manusia.Kata Kunci: Pembaruan Sistem Hukum, Hukum Jahiliyah, Tuntutan Kesetaraan. AbstractAs a religion of reform, the arrival of Islam has changed various aspects life. One that is being updated is the kinship system, from which Originally patnarchal (prioritizing men) was renewed to become bilateral or parental (providing equal or equal opportunities for men and women) Other reforms brought by Islam are: 1) belief systems, who were originally polytheists (acknowledging many gods) were renewed to become monotheistsac knowledging one God), 2) social system, from the original hierarchical-structured renewed to be egalitarian (parallel), 3) the economic system, from the original bourgeoisie capitalists are renewed into a just economic system, 4) a responsibility system answered, and what was originally collective (tribal / yu ubiyah) was updated to responsibility of an individual nature, and 5) the basis of the relationship between people per person. and which was originally based on social status and group became religious ties (faith). In connection with the relevance of reforming the Islamic legal system with the egalitarian demands of men and women, that system reform Islamic law which reformed the legal system of jahiliyah has embellished the picture how Islam wants the creation of a good community life or khairo ummah who are just and equal (egalitarian) with the ability to be brave the legal system that existed before it. Islam came to the people of Jahiliyah by bringing variah (legal system) that is perfect so as to be able regulate human life, especially how to establish fair relationships and egalitarian among human individuals. Keywords: Law System Renewal, Jahiliyah Law, Demands for Equality

Purpose This paper aims to examine the issue of corporate social responsibility (CSR) in Pakistan, where religiosity is very strongly prevalent. Based on literature, it is conceptualized that the consumers’ perception and awareness about the CSR activities influence their purchase intentions, but the effect from consumers’ CSR perception is to be mediated by their trust in the company and their religious beliefs. Design/methodology/approach Both qualitative and quantitative methods are applied to investigate the research issue. The qualitative method is applied in the initial phase and conducted in two steps. First, focus groups discussions are conducted to understand the consumers’ knowledge on CSR and other factors influencing their purchase intention. Next, a number of descriptive and interpretive approaches are applied to examine the contents of focus group discussions. A total of three focus groups discussions are conducted in the city of Lahore, Pakistan. Each of the focus group includes 10 individuals from different social classes. Based on the focus group discussion outcomes, a survey is designed to conduct the quantitative study in the next phase. A set of 310 was randomly selected as a convenience sample from the university student population. This non-probability random sampling method ensures data availability for the study, but also risks that the sample might not represent the whole population of the society, and it might be biased by the volunteers. Findings Based on 230 respondents’ data, it is found that the CSR perception and awareness do influence the purchase intention of consumers, which provides corroborating evidence to confirm that CSR is important for business development in different environments. However, religiosity in society does not play a significant role in determining the effect of CSR perception; but the consumers’ trust in the CSR activities of companies is found to be an important factor. Therefore, it is concluded that CSR has a business value if the consumers have a good perception of CSR which is determined by their trust in the company, but not by the religious orientations. Hence, companies need not overemphasize religious aspects in CSR campaigns, instead working on the building of consumers’ trust is more important. Originality/value Corporate social responsibility (CSR) is a widely studied issue because of increasing pressure from global society to ensure ethical corporate behavior. However, there is a trend to dress up CSR within the broader business framework because CSR initiatives eventually pay off through expanding business as result of more engagement with the customers and society. Because the social structure widely varies across the world, it is important to understand how the different social dynamics influence CSR initiatives and their impact on the customers’ buying decisions. This paper examined the issue in Pakistan, where religiosity is very strongly prevalent. Based on literature, it is conceptualized that the consumers’ perception and awareness about the CSR activities influence their purchase intention, but the effect from consumers’ CSR perception is to be mediated by their trust in the company and their religious beliefs. The survey study using 230 respondents’ data confirm that CSR perception and awareness positively influence consumers’ purchase intention. This corroborating evidence generally suggests that CSR initiatives may add value for the companies in different environments.

PurposeVery limited research has been devoted to answering the question of whether the religious beliefs of the upper echelons of management and gender diversity have any impacts on the communication of corporate social responsibility (CSR) information in the marketplace. This study aims to fill the void in the literature by posing the two research questions: first, does the CEO religion affect a firm’s CSR behaviour?; second, do the women on the boards influence CSR reporting?Design/methodology/approachThe authors performed the tests on a sample of 133 firms listed in Bursa Malaysia that have analysts following using a self-constructed CSR disclosure index based on information in annual reports in 2009. A total of 23 per cent of the sample firms have Muslim CEOs, and women made up only 8 per cent of board members.FindingsThe authors find that Muslim CEOs are significantly associated with greater disclosure of CSR information. The authors also find a moderate relationship between board gender diversity and CSR disclosure. This is probably because of insufficient number of women on boards.Research limitations/implicationsThe disclosure index is based on unsubstantiated CSR information provided in annual reports, and the authors examine only two aspects of board diversity, namely, Muslim religiosity and gender mix.Originality/valueThis study advances the research on upper echelons theory by illuminating the importance of religious value in influencing the CSR behaviour of corporate leaders. This has been largely overlooked because of lack of data.

The principles of the Qur'an and the Prophet's recipe provide guidance to Muslims. In the first six centuries, their commercial activities and family affairs led to the Islamic Golden Age, in which knowledge, commerce, industry, agriculture, and complex organizational construction flourished. . Work and creativity are respected in many forms. Industry and trade are regulated by companies or labor unions. Companies have enormous social benefits. They maintain work standards and prevent fraudulent competition, thereby ensure a friendly society based on religious and moral grounds, and provide members with professional knowledge and shared responsibility. Honesty and serenity are the hallmarks of Muslim commodities. These guiding principles derive from certain principles and guidelines governing worship and behavior, rather than the literal spiritual meaning of the principles and guidelines chosen. Islam has five pillars: the unity of God (Sahadat), fasting, prayer, zakat and zakat. These pillars and other standards also have an impact on business organizations. The purpose of this study was to study and describe the concept of organization and management in an Islamic perspective and its implementation in Riyadlul Jannah Mojokerto Islamic Boarding School. This research is a literature study using qualitative induction methods and descriptive analysis. Based on the results of the discussion, the following conclusions can be drawn: 1) Humans are born with social abilities, need an "organization" to survive and develop in order to achieve the expected goals and adapt to their social relationships through cooperation. The principle of socialization is due to the social nature of which the Qur'an proclaims as well as possible. Several verses of the Koran emphasize the need for organization. 2) The pillars of Islam are certain principles and norms that govern worship and behavior. In this section, the principles and guidelines chosen and established have an organizational meaning, not a literal spiritual meaning. 3) The organizational design mostly adopts a dual contingency point of view, that is, the organizational design must be chosen according to the multi-dimensional characteristics of a particular environment or context. These characteristics include structural elements (such as goals, strategies, and structures) and personnel (such as work processes, personnel, coordination, and control). 4) At the initial stage, it faced several pressing social problems: prejudice and discrimination against non-Arabs; abuse of power by elites; poverty; discrimination against women; competition between tribes; and harsh collective punishment. Prophet Muhammad SAW showed confidence and creativity in eliminating or minimizing these problems through the concept of organization and management.

This study was conducted from June to September 2016 and located in Kampar Sub-district, Kampar District, Riau Province. This study aims to analyze the implementation of corporate social responsibility program at PT. PSPI in public service environment and environment around the period 2013-2015, analyze the factors that influence the implementation of CSR program and analyze the most dominant factor in the implementation of CSR program in PT. PSPI period 2013-2015. The results of this study explain that PT. PSPI conducts its CSR program well, among others: sustainable development infrastructure, religious facilities, sports facilities, health facilities, community economy and education for the community around the company. So that public relations as well as the Company continues to run well and give confidence to the public that the company has a concern in the field of CSR. Based on the results of research on the implementation of public services that the Company is more focused on Economic and Social aspects when developing CSR programs because the community has an influence on the existence of the company. Each of the company's operational activities will have the potential to positively and negatively impact the communities surrounding the company. If companies pay attention to social aspects then the company will be able to achieve development and sustainable development. Companies in conducting business activities are not only oriented to profit only. Although achieving maximum profit is the main purpose of the establishment of a company, but the company can not achieve these benefits at the expense of the interests of other stakeholders ie stakeholders. Every company has responsibility for its actions and business activities that have an impact, either directly or indirectly on the stakeholders and the environment in which the company is located.

The author connects the demand for social and philosophical research of the responsibility phenomenon with the need to strengthen the processes of self-identification, due to the decrease in the influence of the value and cultural space of modern society on the individual. The article substantiates the position on the irreducibility of the content of the responsibility category only to its ethical content due to the wider range of its social functions and socio-project potential. It is emphasized that in the space of social relations and their structures, the necessary condition for maintaining the influence of the moral and value world on organizational and technological processes is the development of relations between a person and society based on the relationship of responsibility. For this reason, the importance of a fundamental sociophilosophical study of the content of the responsibility category is associated in the article with overcoming the one-sidedness and incompleteness of its study in certain areas of social relations – medicine, business ethics, law, pedagogy, ecology – and identifying its integrative and project meanings as a factor of sustainable functioning and development of society. Revealing a number of historical and philosophical approaches to the analysis of responsibility, the author shows the connection of this category with the category of "freedom" both in its personal (existentialism of J.-P. Sartre) and transpersonal (representative of the philosophy of the Russian Diaspora S.A. Levitsky) dimensions. However, historical and philosophical experience testifies to the similarity of different methodological positions, which are determined by the fact that the content of the responsibility category reveals the forms of finding the personal meaning of life. The directions of philosophical searches of the XX century also point to the need to take into account, through the perspective of responsibility, the diversity of possibilities in different social circumstances and the understanding that only one of them will be realized. The disclosure of the meaning of responsibility as a norm of intersubjective interaction, in which the interests and needs of society are manifested, indicates its multidimensional nature and differences in the manifestation of the activities of individual and collective subjects of responsibility. Proceeding from this, it is shown that responsibility can be represented as a complex hierarchical system in which the levels that characterize it at the level of general and specific, as well as systemic and specialized knowledge are organically linked. Specifying the working model of connections that reveal the socio-philosophical content of responsibility, the author identifies a number of categories: general theory (society, person, state, social institution, nation, family, etc.); philosophy of Economics (property, labor, production, money, etc.); ethics (justice, conscience, duty, etc.); philosophy of religion and religious studies (God, fate, faith, sin, etc.); axiology (values). Based on the research, it is concluded that the socio-philosophical study of the category "responsibility" is promising, linking its philosophical, ethical and specifically scientific aspects, which is important for the theoretical and practical development of the human dimension and the morally-oriented development of modern society.

Purpose This paper aims to analyze the role of spiritual, psychological and social dimensions of business taxpayer compliance in micro small and medium enterprises. Tax compliance is an ideal condition for taxpayers who meet tax regulations and report income accurately and honestly. However, the reality in Indonesia shows the voluntary compliance level to the community is still low. This is reflected in the amount of state tax revenue compared to gross domestic product. Design/methodology/approach The location of the study was conducted on taxpayers of micro small and medium enterprises in Bali Province. The type of data used in this study is quantitative data with primary data sources in the form of questionnaires to 100 business taxpayers. Data analysis uses multiple linear regression. Findings The results showed that money ethics (as a psychological dimension) and tax socialization (as a social dimension), did not significantly influence tax compliance. Karma phala (as a spiritual dimension) has a positive and significant effect on business taxpayers’ compliance. When an individual's behavior has reflected commitment in their religion philosophy, it is expected to be a control of deviant behavior and good behavior in taxation obligations. In the future, it will be able to prevent deviations from perversion and universal undesirable. Research limitations/implications Research is only limited to entrepreneurs who are in the micro small and medium business sector, so it is still lacking in representing the public opinions, especially business people in businesses whose scope is wider. In addition, the variables used in this study are still not maximized, one can add more variables, one of which is tax modernization. Originality/value Consideration of spirituality dimension use because it is part of individual character formation in attitude and behavior. The psychological and spiritual dimensions include the human behavior theories development that integrate aspects of spirituality to shape human behavior as a whole with a comprehensive perspective, especially religious philosophy through the enforcement of karma phala laws to realize compliance and fulfillment of tax obligations with full responsibility.

In most education institutions, research involving human subjects requires to be scrutinized by an ethics committee. After outlining the history of research ethics and codes of practice, the author draws on his own experience of research on Jehovah’s Witnesses, examining issues of consent, disclosure, respect for informants, and confidentiality. It is argued that institutional ethics committees tend to apply a biomedical model of research, which is inappropriate in the study of religion. Several problems in the operation of research committees are identified, such as their typical adversarial stance, the frequent lack of appropriate qualifications among members, and their failure to recognize the ways in which research in religion is conducted. Ethical considerations are not limited to fieldwork, and the author argues the need to recognize the wider aspects of research, and to note the ways in which other organizations address ethical issues. Such organizations include religious communities themselves, business companies, and a few universities who have developed a concern for their wider social responsibility. Although there remains a place for ethics committees, they can themselves operate in an unethical manner, and need to take a more humane and realistic account of research methods in the study of religion.

<p>The function of the mosque is very universal, other than in the religious field, the mosque also has other functions which include religious/worship functions, educational functions, unifying functions of the people, social functions and economic functions. Islam places the mosque in a strategic position. Considering the strategic function of the mosque, it is necessary to provide good guidance, in terms of the physical building and the aspects of its prosperity. The mosque is expected to be a center of social and economic activity for its worshipers, not just a center for worship activities. Mosque empowerment is very important because it can provide a positive perspective related to the utilization of human resources through the empowerment of mosques for the welfare of Muslims. In the economic function of the empowerment of the Sirathal Mustaqim mosque through the activities of the Joint Business Unit (UB), whose ownership is pilgrims who have equity participation or capital ownership, which they refer to as shares of the business units they run, where profits are distributed to the owners or accompanying members of the capital in a meeting of capital owner members every year. The Joint Business Unit (UB) is named UB Rejeki Barokah, whose economic function activities are very diverse, both in the retail business of kiosks, services and goods credit business.</p><p> </p><p>Fungsi masjid sangat universal, selain di bidang keagamaan, masjid juga mempunyai fungsi lain yang meliputi fungsi keagamaan/peribadatan, fungsi pendidikan, fungsi pemersatu umat, fungsi sosial dan fungsi ekonomi. Islam menempatkan masjid dalam posisi yang strategis. Mengingat fungsi masjid yang strategis maka perlu pembinaan secara baik, dari segi fisik bangunan maupun segi kegiatan pemakmurannnya. Masjid diharapkan bisa menjadi pusat aktivitas sosial dan ekonomi bagi para jamaahnya, tidak hanya menjadi pusat kegiatan ibadah saja. Pemberdayaan masjid menjadi hal yang sangat penting karena dapat memberikan perspektif positif terkait pemanfaatan sumber daya manusia melalui pemberdayaan masjid untuk kesejahteraan umat Islam. Dalam fungsi ekonomi pemberdayaan masjid Sirathal Mustaqim melalui aktivitas unit Usaha Bersama (UB), yang kepemilikannya adalah jamaah yang mempunyai penyertaan atau kepemilikan modal, yang mereka sebut seperti saham dari unit usaha yang mereka jalankan, dimana keuntungannya dibagikan kepada jamaah pemilik atau penyerta modal tersebut dalam rapat anggota Pemilik modal setiap tahunnya. Unit Usaha Bersama (UB) tersebut bernama UB Rejeki Barokah, yang aktivitas fungsi ekononominya sangat beragam, baik dalam usaha retail kios, jasa maupun usaha perkreditan barang.</p>

<p class="15bIsiAbstractBInggris"><em>The role and function of the mosque also experienced extraordinary development. Mosques not only serve as the main support for ritual worship activities that function to improve mental and spiritual health, but have also been used for various other social activities. Likewise, the architectural design of the mosque, its name, program, management, characteristics of the congregation, and others have also improved tremendously. This paper, apart from giving an appreciation of the increase in the growth and development of mosques with various related aspects, will also analyze it from an educational perspective. This effort, apart from accelerating the increase in equal distribution of opportunities for education in the broadest sense, is also expected to support the achievement of the quality of education in the religious field in particular.</em></p><p class="15bIsiAbstractBInggris"> </p><p class="16aJudulAbstrak"><strong>Abstrak</strong></p><p class="16bIsiAbstrak">Peran dan fungsi masjid juga mengalami perkembangan luar biasa. Mesjid tidak hanya berperan sebagai pendukung utama kegiatan ibadah ritual yang berfungsi meningkatkan kesehatan mental spiritual, melainkan juga telah digunakan untuk berbagai kegiatan sosial kemasyarakatan lainnya. Demikian pula desain arsitektur masjid, nama, program, manajemen pengelolaan, karakteristik jamaah dan lainnya juga mengalami peningkatan yang luar biasa. Tulisan ini selain memberikan apresiasi terhadap peningkatan pertumbuhan dan perkembangan masjid dengan berbagai aspeknya yang terkait, juga akan menganalisisnya dari perspektif pendidikan. Upaya ini selain akan mempercepat peningkatan pemerataan kesempatan memperoleh pendidikan dalam arti yang seluas-luasnya, juga diharapkan dapat menopang capaian mutu pendidikan bidang keagamaan khususnya.</p>

Purpose The continued rise of the multinational and debate as to what constitutes global business values is predicated on the UN Declaration and Global Business Compact. This research suggests both documents explicitly exclude the existence of a foundational ethereal power creating morals thereby nullifying two thirds of the general population’s belief system. The authors argue against humanism as a global value beginning and suggest theism as a better origin and use the scientific method to introduce mathematical axioms supporting theism and complimenting humanism. Ontologically, the theist becomes a stronger base for the scientific inquiry into morals, values and business ethics. A comparison of major religious morals revealed eight factors: assurance; candor, fairness and honesty; character, integrity, truthfulness and exacting in truth; charity and compassion; environment; perseverance and tolerance; sacrifice; and seriousness. The research suggests that the UN documents do not adequately reflect these morals suggesting a change for businesses especially in Islamic regions. Design/methodology/approach A comprehensive review of religious materials emphasizing morals rather than customs, eternal entity description or negative behaviors yielded 1,243 morals and associated synonyms via six religions (Buddhism, Confucianism, Christianity, Hinduism, Islam and Judaism) representing 4.5 billion people. All positive morals were cross-referenced and only common items across all six religions were included. With the 29 common morals, the authors completed a word meaning search and did a second comparison that yielded 8 moral factors or constructs. Findings Eight moral factors were found to be common in all major religions (assurance, fairness/honesty, character/integrity, charity/compassion, environment, tolerance, sacrifice and seriousness). By using the scientific method (Axioms), the authors argue that theism is a better beginning to researching morals and values within business and marketing. Social implications Multinationals should be made aware of the disconnect between the underlying problems of the Global Business Compacts’ values and the global morals identified. The results suggest adopting a codification system based on the pertinent morals as related to economic theories: capitalism, socialism and theism. The use of theism as a base to business and marketing ethics includes billions of customers and employees and their belief systems that should increase the validity and reliability of actions associated with corporate social responsibility, the environment and best practices. Originality/value The UN Declaration and subsequent Global Business Compact are argued to be flawed by its exclusion of religious morals and the historical period in which it was created. By using the scientific method and creating two axioms, the base to all business and marketing ethics must shift to the common moral factors identified.

The right to human dignity respect is the fundamental aspect for any developed country and its legal system, where human dignity usually takes the most central role. However, taking into account certain provisions of the customary law and its origins, certain cultural or religious aspects in forming the legal regulations, specific court decisions and precedents,it is fair to say that the views on dignity within different legal systems will differ in their own way. In the context of the above, the countries of the Islamic world are no exception, as the study of dignity as a legal category through the prism of Muslim legal experience cannot be separated from the religion. That is because Muslims, as followers of Islam, have their own unique perception of the world based primarily on the ancient religious customs, traditions, beliefs, etc. The Islamic concept of human rights, in comparison with, for example, the Romano-Germanic approaches, does not emphasize the natural origin of rights and freedoms, because its foundation is based on other sources and other values, which in essence constitute the content of the Islamic world order. According to some researchers, the Islamic legal concept is based on such principles as: dignity and brotherhood; equality of all members of Islamic society, without division on the basis of race and colour or social status; respect for the honour, reputation and family of each individual; presumption of innocence and personal freedom. By studying dignity as a legal category through the prism of Islamic religious and legal principles, one can’t but highlight the fact that one of the specifics of such a legal family is the realization that rights and freedoms are the gift of Allah, and rights and freedoms are based on a certain sacred meaning that constitute the will of the Almighty. That is the reason why the dignity in the Muslim world perception is considered something divine, as human rights in Islam derive their power not from the will of the state or representatives of the government machine or human nature, but only from the will of the Creator. Given the sacred content of dignity as a multifaceted category in Muslim law, it is strictly forbidden to take action against a person’s authority, honest name, reputation and position in society. Keywords: human dignity, Islamic law, rights and freedoms, Islam.

Purpose – This study aims to shed some light on the roles of Islamic values and principles in encouraging households to enhance their livelihood and, therefore, alleviate their poverty. Design/methodology/approach – A structured and tested socio-economic questionnaire instrument was randomly distributed to 102 randomly selected households from the state of Penang in Malaysia. Data collected were analysed using one-way ANOVA tests. Findings – The results indicated that poverty can be fought with commitment, faith and guided principles based on faith. While the self-reliance degree remains indispensable in the development progress of individuals, communities and societies, dependence on others leads to disappointment and failure. Research limitations/implications – This study has its own limitations. First, the study did not consider the gender factor in the analysis. Second, only cash transfer (role of the government) was considered in the study, although other roles such as taxation and social services are probably equally important. Third, the discussion did not pay attention to how the proposed three constructs (Micro, Meso and Macro) are related. Lastly, as proposed by an anonymous reviewer, the present study did not take in consideration how Islamic philosophy perceives the share of responsibility to the three proposed constructs. Does Islam give similar weight to each of them? Practical implications – Sadakah and Waqf should be integrated with the financial systems to halt any misuse of the financial assistance offered to the poor. Social implications – Government assistance remains indispensable through providing the necessities of comfort and well-being to the hardcore poor such as housing, health-care facilities and cash transfer. Originality/value – This study enhances the understanding of how religious adherence and Islamic values influence households’ well-being and paves the way for further research on this crucial issue.

<p><span>Pendidikan seks harus diajarkan sejak usia dini sebagaimana yang telah diajarkan Nabi melalui hadisnya agar dapat mengembangkan nilai-nilai moral, sosial, dan agama pada aspek perkembangan anak-anak yang menjadi tanggung jawab pendidikan. Artikel ini bertujuan menjelaskan pendidikan seks pada anak usia dini dalam kajian hadis. Metode yang digunakan dalam kajian ini adalah metode deskriptif yang diperoleh dari sumber-sumber primer dan sekunder yang bersifat kepustakaan. Hasil dari penelitian ini adalah bahwa orang tua dan guru perlu memberikan upaya pencegahan yang diperlukan untuk mendidik dan meningkatkan kesadaran tentang pendidikan seksual anak dalam memahami apa yang diizinkan dan apa yang tidak dalam bingkai hadis Nabi yang membentuk ajaran Islam. Para guru dan orang tua juga perlu memberikan Informasi, pengenalan, pemahaman, dan antisipasi dengan tepat untuk mencegah terjadinya penyalahgunaan sehingga dapat sesuai dengan ajaran Islam yang tercerminkan dari hadis Nabi.</span></p><p><span><br /></span></p><p><span>[<strong>Early Sex Education in Hadith Discourse</strong>. Sex education must be taught from an early age as taught by the Prophet through his hadith in order to develop moral, social, and religious values in the aspects of children’s development which are the responsibility of education. This article aims to explain sex education in early childhood in hadith study. The method used in this study is a descriptive method obtained from primary and secondary library sources. The result of this study is that parents and teachers need to provide the necessary precautionary measures to educate and raise awareness about child sexual education in understanding what is permissible and what is not within the framework of the Prophet's hadiths that shape Islamic teachings. Teachers and parents also need to provide information, introduction, understanding, and anticipation appropriately to prevent abuse so that it can be in accordance with Islamic teachings as reflected in the hadith of the Prophet.]</span></p>

The rational choice theory, which first emerged as a theory trying to understand the choices of individuals in their economic lives, later started to be used in sociology as another approach that can help in understanding the actions of individuals in their daily lives. Although there are some criticisms about the application of rational choice theory to other social sciences and especially to the religious field due to its economic background, the existence of rational choice theory has recently started to be talked about in people's preferences regarding the religious field. In this study, firstly, the rational choice theory is briefly mentioned, and then its use in explaining religious behaviors is discussed. At this point, the concepts of will, freewill and responsibility in the religious literature are discussed. Then, it is mentioned that religious behaviors are handled and evaluated within the framework of rational choice. Finally, examples that can be considered as rational choice are given in the verses and hadiths, although the theory emerged later. In the study, instead of discussing all aspects of rational choice theory, the aspect of this theory, which considers people as free individuals who act rationally in their actions and can calculate profit and loss in their preferences, is emphasized. In this respect, examples of individuals being free in their preferences and rational behavior in their preferences are emphasized in the Qur'an and hadiths. Issues such as the freedom of people, having free will and having a freewill in their preferences are one of the issues that have been discussed, still being discussed within the scope of human freedom in many fields, especially in theology and philosophy. In this study, the ability to act rationally in the context of the Qur'an and hadiths is discussed, taking into account the individual's situation of being punished or rewarded in line with the choices they make, away from theological and philosophical approaches and discussions. There are different approaches to explaining religious behavior. At this point, no claim is made in the study that all religious behaviors can be explained within the scope of rational choice theory. In the study, rather than the economic approach of rational choice theory, it has been tried to convey through examples from the verses and hadiths that the religious behavior of individuals in the context of Islam is done by meeting the needs of a minimum level of consciousness and rationality, and that people are made responsible/responsible as a result of doing what they prefer, taking into account the consequences and profits/losses. In the study, it has been determined that the concept of will, which is included in the Islamic literature, is handled within the scope of the individual's freedom of choice and this provides an opportunity for rational choice. It is seen that this freedom of choice also brings a responsibility to the person. Therefore, the concepts of will and responsibility appear as concepts related to rational choice theory. In the examples taken from the Qur'an and hadiths, it has been determined that Allah and His Messenger (pbuh) advised people to choose the more beneficial one. The recommendations in question may be related to the life of this world as well as to the life of the hereafter. Declaring in the Qur'an and hadiths that it would be more beneficial for a person to prefer the hereafter rather than worldly life; However, the Prophet's advice to his companions about the worldly life, which is more beneficial, is one of the indicators of this situation.

The reality in early 2001, after the P2KP-PNPM Mandiri program was implemented to alleviate poverty, there was a revolving business capital for the poor, but after several years in line with that, many credit arrears appeared in non-governmental groups as a result this program did not run optimally, to overcome With this obstacle, the government issued a policy of writing off and rescheduling credit arrears to members of non-governmental groups (KSM). This study uses a descriptive qualitative research type that is casuistic in nature while the approach used in this study is an inductive approach, this research was conducted at P2KP-PNPM Mandiri Gempol Village, Gempol District, Pasuruan Regency. Determination of research subjects using purposive random sampling technique by following the principle of snowball, data collection using documentary methods, in-depth interviews and participatory observation. Examination of the data used source triangulation techniques and method triangulation techniques while data analysis was carried out through three channels, namely data reduction, data presentation and conclusion drawing/verification. The analysis techniques used were content analysis and thematic analysis. Findings in the field explain that the policy of writing off and rescheduling credit arrears has had a psychological effect on members of Non-Governmental Organizations (KSM). This is because the average KSM member is a poor community whose economic conditions are uncertain. Loan arrears that have not been repaid for a long time can also be caused by various factors including individual personality, cultural, social, religious, and so on. The factors above have made various psychological effects that arise among KSM members which can be seen from the point of view of the cognitive dimension (individual perception, individual opinion, and individual awareness), affective dimension (individual feelings, individual emotional, and individual motivation) and dimensions of conation (attitudes, expressions, individual behavior, individual social interaction dynamics, and individual communication patterns). The psychological effect of the write-off policy on credit arrears is seen from the cognitive dimension; the aspect of individual perception is that because of the grant money, they assume that even if it is not returned there is no problem, the aspect of individual opinion is the tendency to agree and agree, the aspect of individual awareness is discipline, low responsibility and even demoralization appears. The affective dimension: the individual feeling aspect is the tendency to feel happy, the individual emotional aspect is the emotional tendency to be uncontrollable, excessive even though they know responsibility, the individual motivation aspect is life experience, the spirit to organize life back to the front because it is not burdened. Dimensions of conation: aspects of individual attitudes, expressions and behavior are the tendency to surrender and don't want to try, and compromise, aspects of the dynamics of individual social interactions are lack of socializing with society, individualistic and shy, aspects of individual communication patterns are defense tendencies towards problems. The psychological effect of rescheduling credit arrears is seen from the cognitive dimension: the individual perception aspect is the tendency to become a burden in the future, the individual opinion aspect is the tendency to disagree and disagree, the individual awareness aspect is discipline, low responsibility. The affective dimension: the individual feeling aspect is the tendency to feel unhappy, the individual emotional aspect is the tendency to feel depressed and restless and even pretend to forget the credit arrears they have, the individual motivation aspect is the desire to return even though they are forced to. Dimensions of conation: aspects of individual attitudes, expressions, and behavior are the tendency to belittle, reluctant to reverse, burdened, depressed, and there is no belief in being responsible, the dynamic aspect of individual social interactions is lack of socializing with society, individualistic, aspects of individual communication patterns are tendencies closed and defended his own ego.

ABSTRAKPengungkapan tanggung jawab sosial yang dipakai saat ini atau yang disebut dengan Corporate Social Responsibility masih bersifat konvensional serta pengukuran yang dipakai masih mengacu kepada Global Reporting Initiative Index, yang dimana indikatornya masih dibatasi dengan aspek material saja. Dengan adanya keterbatasan tersebut, sudah mulai banyak diperbincangkan mengenai pengungkapan tanggung jawab sosial yang sesuai dengan prinsip syariah yaitu Islamic Social Reporting. Dalam penelitian ini bertujuan untuk menganalisis pengaruh antara Umur Perusahaan, Ukuran Dewan Pengawas Syariah, Profitabilitas, dan Likuiditas terhadap pengungkapan ISR pada Bank Umum Syariah di Indonesia tahun 2015-2019. Teknik analisis dalam penelitian ini menggunakan regresi data panel dengan menggunakan program software Eviews 10. Hasil penelitian menunjukkan bahwa berdasarkan hasil uji F menunjukkan secara simultan semua variabel berpengaruh secara signifikan terhadap pengungkapan ISR. Sedangkan berdasarkan hasil uji T menunjukkan bahwa variabel Umur Perusahaan dan Ukuran Dewan Pengawas Syariah berpengaruh terhadap pengungkapan ISR, sedangkan pada variabel Profitabilitas dan Likuiditas tidak berpengaruh terhadap pengungkapan ISR.Kata Kunci: Pengungkapan Islamic Social Reporting, Umur Perusahaan, Ukuran Dewan Pengawas Syariah, Profitabilitas, Likuiditas. ABSTRACTDisclosure of social responsibility used today or what is called Corporate Social Responsibility is still conventional and the measurement used still refers to the Global Reporting Initiative Index, where the indicators are still limited to material aspects. With these limitations, there has been a lot of discussion about the disclosure of social responsibility in accordance with sharia principles, namely Islamic Social Reporting. This study aims to analyze the effect of Company Age, Sharia Supervisory Board Size, Profitability, and Liquidity on ISR disclosure at Islamic Commercial Banks in Indonesia in 2015-2019. The analysis technique in this study uses panel data regression using the Eviews 10 software program. Meanwhile, based on the results of the T test, it shows that the variables of Company Age and Size of the Sharia Supervisory Board affect the disclosure of ISR, while the variables of Profitability and Liquidity have no effect on the disclosure of ISR.Keywords: Islamic Social Reporting Disclosure, Company Age, Sharia Supervisory Board Size, Profitability, Liquidity.DAFTAR PUSTAKAAffandi, H., & Nursita, M. (2019). Profitabilitas, likuiditas, leverage, dan ukuran perusahaan: Sebuah analisis islamic social reporting (ISR) pada perusahaan yang terdaftar di JII. Majalah Ilmiah BIJAK, 16(1), 1-11. https://doi.org/10.31334/bijak.v16i1.318Aini, N., Susilowati, Y., Indarti, K., & Age, R.F. (2017). 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ABSTRACT: Character education in Islam has its own style, as well as the character values con- tained in various learning media for early childhood. This study is a follow-up study to find the effect of Movie Media with Islamic Character Values (M-ICV) in shaping "Ahlaqul Karimah" in early childhood. Using an experimental method with a control class, which involved 19 respondents of early childhood. Data shows that the ttest < t table (0.75 < 2.110), meaning that there is a significant difference in effect between the experimental class and the control class. The results conclude that M-ICV is able to form a child's "Ahlakul Karimah" slowly, because the child likes various movies with content interesting and easy to imitate. The implications of further research on movie content development for children are able to develop other aspects of children's development. Keywords: Early Childhood, Ahlakul karimah, Islamic Character Values Movie Media References: Al-Qardawi, Y. 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In its preamble, The Western Australian Charter of Multiculturalism (WA) commits the state to becoming: “A society in which respect for mutual difference is accompanied by equality of opportunity within a framework of democratic citizenship”. One of the principles of multiculturalism, as enunciated in the Charter, is “equality of opportunity for all members of society to achieve their full potential in a free and democratic society where every individual is equal before and under the law”. An important element of this principle is the “equality of opportunity … to achieve … full potential”. The implication here is that those who start from a position of disadvantage when it comes to achieving that potential deserve more than ‘equal’ treatment. Implicitly, equality can be achieved only through the recognition of and response to differential needs and according to the likelihood of achieving full potential. This is encapsulated in Kymlicka’s argument that neutrality is “hopelessly inadequate once we look at the diversity of cultural membership which exists in contemporary liberal democracies” (903). Yet such a potential commitment to differential support might seem unequal to some, where equality is constructed as the same or equal treatment regardless of differing circumstances. Until the past half-century or more, this problematic has been a hotly-contested element of the struggle for Civil Rights for African-Americans in the United States, especially as these rights related to educational opportunity during the years of racial segregation. For some, providing resources to achieve equal outcomes (rather than be committed to equal inputs) may appear to undermine the very ethos of liberal democracy. In Australia, this perspective has been the central argument of Pauline Hanson and her supporters who denounce programs designed as measures to achieve equality for specific disadvantaged groups; including Indigenous Australians and humanitarian refugees. Nevertheless, equality for all on all grounds of legally-accepted difference: gender, race, age, family status, sexual orientation, political conviction, to name a few; is often held as the hallmark of progressive liberal societies such as Australia. In the matter of religious freedoms the situation seems much less complex. All that is required for religious equality, it seems, is to define religion as a private matter – carried out, as it were, between consenting parties away from the public sphere. This necessitates, effectively, the separation of state and religion. This separation of religious belief from the apparatus of the state is referred to as ‘secularism’ and it tends to be regarded as a cornerstone of a liberal democracy, given the general assumption that secularism is a necessary precursor to equal treatment of and respect for different religious beliefs, and the association of secularism with the Western project of the Enlightenment when liberty, equality and science replaced religion and superstition. By this token, western nations committed to equality are also committed to being liberal, democratic and secular in nature; and it is a matter of state indifference as to which religious faith a citizen embraces – Wiccan, Christian, Judaism, etc – if any. Historically, and arguably more so in the past decade, the terms ‘democratic’, ‘secular’, ‘liberal’ and ‘equal’ have all been used to inscribe characteristics of the collective ‘West’. Individuals and states whom the West ascribe as ‘other’ are therefore either or all of: not democratic; not liberal; or not secular – and failing any one of these characteristics (for any country other than Britain, with its parliamentary-established Church of England, headed by the Queen as Supreme Governor) means that that country certainly does not espouse equality. The West and the ‘Other’ in Popular Discourse The constructed polarisation between the free, secular and democratic West that values equality; and the oppressive ‘other’ that perpetuates theocracies, religious discrimination and – at the ultimate – human rights abuses, is a common theme in much of the West’s media and popular discourse on Islam. The same themes are also applied in some measure to Muslims in Australia, in particular to constructions of the rights of Muslim women in Australia. Typically, Muslim women’s dress is deemed by some secular Australians to be a symbol of religious subjugation, rather than of free choice. Arguably, this polemic has come to the fore since the terrorist attacks on the United States in September 2001. However, as Aly and Walker note, the comparisons between the West and the ‘other’ are historically constructed and inherited (Said) and have tended latterly to focus western attention on the role and status of Muslim women as evidence of the West’s progression comparative to its antithesis, Eastern oppression. An examination of studies of the United States media coverage of the September 11 attacks, and the ensuing ‘war on terror’, reveals some common media constructions around good versus evil. There is no equal status between these. Good must necessarily triumph. In the media coverage, the evil ‘other’ is Islamic terrorism, personified by Osama bin Laden. Part of the justification for the war on terror is a perception that the West, as a force for good in this world, must battle evil and protect freedom and democracy (Erjavec and Volcic): to do otherwise is to allow the terror of the ‘other’ to seep into western lives. The war on terror becomes the defence of the west, and hence the defence of equality and freedom. A commitment to equality entails a defeat of all things constructed as denying the rights of people to be equal. Hutcheson, Domke, Billeaudeaux and Garland analysed the range of discourses evident in Time and Newsweek magazines in the five weeks following September 11 and found that journalists replicated themes of national identity present in the communication strategies of US leaders and elites. The political and media response to the threat of the evil ‘other’ is to create a monolithic appeal to liberal values which are constructed as being a monopoly of the ‘free’ West. A brief look at just a few instances of public communication by US political leaders confirms Hutcheson et al.’s contention that the official construction of the 2001 attacks invoked discourses of good and evil reminiscent of the Cold War. In reference to the actions of the four teams of plane hijackers, US president George W Bush opened his Address to the Nation on the evening of September 11: “Today, our fellow citizens, our way of life, our very freedom came under attack in a series of deliberate and deadly terrorist acts” (“Statement by the President in His Address to the Nation”). After enjoining Americans to recite Psalm 23 in prayer for the victims and their families, President Bush ended his address with a clear message of national unity and a further reference to the battle between good and evil: “This is a day when all Americans from every walk of life unite in our resolve for justice and peace. America has stood down enemies before, and we will do so this time. None of us will ever forget this day. Yet, we go forward to defend freedom and all that is good and just in our world” (“Statement by the President in His Address to the Nation”). In his address to the joint houses of Congress shortly after September 11, President Bush implicated not just the United States in this fight against evil, but the entire international community stating: “This is the world’s fight. This is civilisation’s fight” (cited by Brown 295). Addressing the California Business Association a month later, in October 2001, Bush reiterated the notion of the United States as the leading nation in the moral fight against evil, and identified this as a possible reason for the attack: “This great state is known for its diversity – people of all races, all religions, and all nationalities. They’ve come here to live a better life, to find freedom, to live in peace and security, with tolerance and with justice. When the terrorists attacked America, this is what they attacked”. While the US media framed the events of September 11 as an attack on the values of democracy and liberalism as these are embodied in US democratic traditions, work by scholars analysing the Australian media’s representation of the attacks suggested that this perspective was echoed and internationalised for an Australian audience. Green asserts that global media coverage of the attacks positioned the global audience, including Australians, as ‘American’. The localisation of the discourses of patriotism and national identity for Australian audiences has mainly been attributed to the media’s use of the good versus evil frame that constructed the West as good, virtuous and moral and invited Australian audiences to subscribe to this argument as members of a shared Western democratic identity (Osuri and Banerjee). Further, where the ‘we’ are defenders of justice, equality and the rule of law; the opposing ‘others’ are necessarily barbaric. Secularism and the Muslim Diaspora Secularism is a historically laden term that has been harnessed to symbolise the emancipation of social life from the forced imposition of religious doctrine. The struggle between the essentially voluntary and private demands of religion, and the enjoyment of a public social life distinct from religious obligations, is historically entrenched in the cultural identities of many modern Western societies (Dallmayr). The concept of religious freedom in the West has evolved into a principle based on the bifurcation of life into the objective public sphere and the subjective private sphere within which individuals are free to practice their religion of choice (Yousif), or no religion at all. Secularism, then, is contingent on the maintenance of a separation between the public (religion-free) and the private or non- public (which may include religion). The debate regarding the feasibility or lack thereof of maintaining this separation has been a matter of concern for democratic theorists for some time, and has been made somewhat more complicated with the growing presence of religious diasporas in liberal democratic states (Charney). In fact, secularism is often cited as a precondition for the existence of religious pluralism. By removing religion from the public domain of the state, religious freedom, in so far as it constitutes the ability of an individual to freely choose which religion, if any, to practice, is deemed to be ensured. However, as Yousif notes, the Western conception of religious freedom is based on a narrow notion of religion as a personal matter, possibly a private emotional response to the idea of God, separate from the rational aspects of life which reside in the public domain. Arguably, religion is conceived of as recognising (or creating) a supernatural dimension to life that involves faith and belief, and the suspension of rational thought. This Western notion of religion as separate from the state, dividing the private from the public sphere, is constructed as a necessary basis for the liberal democratic commitment to secularism, and the notional equality of all religions, or none. Rawls questioned how people with conflicting political views and ideologies can freely endorse a common political regime in secular nations. The answer, he posits, lies in the conception of justice as a mechanism to regulate society independently of plural (and often opposing) religious or political conceptions. Thus, secularism can be constructed as an indicator of pluralism and justice; and political reason becomes the “common currency of debate in a pluralist society” (Charney 7). A corollary of this is that religious minorities must learn to use the language of political reason to represent and articulate their views and opinions in the public context, especially when talking with non-religious others. This imposes a need for religious minorities to support their views and opinions with political reason that appeals to the community at large as citizens, and not just to members of the minority religion concerned. The common ground becomes one of secularism, in which all speakers are deemed to be indifferent as to the (private) claims of religion upon believers. Minority religious groups, such as fundamentalist Mormons, invoke secular language of moral tolerance and civil rights to be acknowledged by the state, and to carry out their door-to-door ‘information’ evangelisation/campaigns. Right wing fundamentalist Christian groups and Catholics opposed to abortion couch their views in terms of an extension of the secular right to life, and in terms of the human rights and civil liberties of the yet-to-be-born. In doing this, these religious groups express an acceptance of the plurality of the liberal state and engage in debates in the public sphere through the language of political values and political principles of the liberal democratic state. The same principles do not apply within their own associations and communities where the language of the private religious realm prevails, and indeed is expected. This embracing of a political rhetoric for discussions of religion in the public sphere presents a dilemma for the Muslim diaspora in liberal democratic states. For many Muslims, religion is a complete way of life, incapable of compartmentalisation. The narrow Western concept of religious expression as a private matter is somewhat alien to Muslims who are either unable or unwilling to separate their religious needs from their needs as citizens of the nation state. Problems become apparent when religious needs challenge what seems to be publicly acceptable, and conflicts occur between what the state perceives to be matters of rational state interest and what Muslims perceive to be matters of religious identity. Muslim women’s groups in Western Australia for example have for some years discussed the desirability of a Sharia divorce court which would enable Muslims to obtain divorces according to Islamic law. It should be noted here that not all Muslims agree with the need for such a court and many – probably a majority – are satisfied with the existing processes that allow Muslim men and women to obtain a divorce through the Australian family court. For some Muslims however, this secular process does not satisfy their religious needs and it is perceived as having an adverse impact on their ability to adhere to their faith. A similar situation pertains to divorced Catholics who, according to a strict interpretation of their doctrine, are unable to take the Eucharist if they form a subsequent relationship (even if married according to the state), unless their prior marriage has been annulled by the Catholic Church or their previous partner has died. Whereas divorce is considered by the state as a public and legal concern, for some Muslims and others it is undeniably a religious matter. The suggestion by the Anglican Communion’s Archbishop of Canterbury, Dr Rowan Williams, that the adoption of certain aspects of Sharia law regarding marital disputes or financial matters is ultimately unavoidable, sparked controversy in Britain and in Australia. Attempts by some Australian Muslim scholars to elaborate on Dr Williams’s suggestions, such as an article by Anisa Buckley in The Herald Sun (Buckley), drew responses that, typically, called for Muslims to ‘go home’. A common theme in these responses is that proponents of Sharia law (and Islam in general) do not share a commitment to the Australian values of freedom and equality. The following excerpts from the online pages of Herald Sun Readers’ Comments (Herald Sun) demonstrate this perception: “These people come to Australia for freedoms they have never experienced before and to escape repression which is generally brought about by such ‘laws’ as Sharia! How very dare they even think that this would be an option. Go home if you want such a regime. Such an insult to want to come over to this country on our very goodwill and our humanity and want to change our systems and ways. Simply, No!” Posted 1:58am February 12, 2008 “Under our English derived common law statutes, the law is supposed to protect an individual’s rights to life, liberty and property. That is the basis of democracy in Australia and most other western nations. Sharia law does not adequately share these philosophies and principles, thus it is incompatible with our system of law.” Posted 12:55am February 11, 2008 “Incorporating religious laws in the secular legal system is just plain wrong. No fundamentalist religion (Islam in particular) is compatible with a liberal-democracy.” Posted 2:23pm February 10, 2008 “It should not be allowed in Australia the Muslims come her for a better life and we give them that opportunity but they still believe in covering them selfs why do they even come to Australia for when they don’t follow owe [our] rules but if we went to there [their] country we have to cover owe selfs [sic]” Posted 11:28am February 10, 2008 Conflicts similar to this one – over any overt or non-private religious practice in Australia – may also be observed in public debates concerning the wearing of traditional Islamic dress; the slaughter of animals for consumption; Islamic burial rites, and other religious practices which cannot be confined to the private realm. Such conflicts highlight the inability of the rational liberal approach to solve all controversies arising from religious traditions that enjoin a broader world view than merely private spirituality. In order to adhere to the liberal reduction of religion to the private sphere, Muslims in the West must negotiate some religious practices that are constructed as being at odds with the rational state and practice a form of Islam that is consistent with secularism. At the extreme, this Western-acceptable form is what the Australian government has termed ‘moderate Islam’. The implication here is that, for the state, ‘non-moderate Islam’ – Islam that pervades the public realm – is just a descriptor away from ‘extreme’. The divide between Christianity and Islam has been historically played out in European Christendom as a refusal to recognise Islam as a world religion, preferring instead to classify it according to race or ethnicity: a Moorish tendency, perhaps. The secular state prefers to engage with Muslims as an ethnic, linguistic or cultural group or groups (Yousif). Thus, in order to engage with the state as political citizens, Muslims must find ways to present their needs that meet the expectations of the state – ways that do not use their religious identity as a frame of reference. They can do this by utilizing the language of political reason in the public domain or by framing their needs, views and opinions exclusively in terms of their ethnic or cultural identity with no reference to their shared faith. Neither option is ideal, or indeed even viable. This is partly because many Muslims find it difficult if not impossible to separate their religious needs from their needs as political citizens; and also because the prevailing perception of Muslims in the media and public arena is constructed on the basis of an understanding of Islam as a religion that conflicts with the values of liberal democracy. In the media and public arena, little consideration is given to the vast differences that exist among Muslims in Australia, not only in terms of ethnicity and culture, but also in terms of practice and doctrine (Shia or Sunni). The dominant construction of Muslims in the Australian popular media is of religious purists committed to annihilating liberal, secular governments and replacing them with anti-modernist theocratic regimes (Brasted). It becomes a talking point for some, for example, to realise that there are international campaigns to recognise Gay Muslims’ rights within their faith (ABC) (in the same way that there are campaigns to recognise Gay Christians as full members of their churches and denominations and equally able to hold high office, as followers of the Anglican Communion will appreciate). Secularism, Preference and Equality Modood asserts that the extent to which a minority religious community can fully participate in the public and political life of the secular nation state is contingent on the extent to which religion is the primary marker of identity. “It may well be the case therefore that if a faith is the primary identity of any community then that community cannot fully identify with and participate in a polity to the extent that it privileges a rival faith. Or privileges secularism” (60). Modood is not saying here that Islam has to be privileged in order for Muslims to participate fully in the polity; but that no other religion, nor secularism, should be so privileged. None should be first, or last, among equals. For such a situation to occur, Islam would have to be equally acceptable both with other religions and with secularism. Following a 2006 address by the former treasurer (and self-avowed Christian) Peter Costello to the Sydney Institute, in which Costello suggested that people who feel a dual claim from both Islamic law and Australian law should be stripped of their citizenship (Costello), the former Prime Minister, John Howard, affirmed what he considers to be Australia’s primary identity when he stated that ‘Australia’s core set of values flowed from its Anglo Saxon identity’ and that any one who did not embrace those values should not be allowed into the country (Humphries). The (then) Prime Minister’s statement is an unequivocal assertion of the privileged position of the Anglo Saxon tradition in Australia, a tradition with which many Muslims and others in Australia find it difficult to identify. Conclusion Religious identity is increasingly becoming the identity of choice for Muslims in Australia, partly because it is perceived that their faith is under attack and that it needs defending (Aly). They construct the defence of their faith as a choice and an obligation; but also as a right that they have under Australian law as equal citizens in a secular state (Aly and Green). Australian Muslims who have no difficulty in reconciling their core Australianness with their deep faith take it as a responsibility to live their lives in ways that model the reconciliation of each identity – civil and religious – with the other. In this respect, the political call to Australian Muslims to embrace a ‘moderate Islam’, where this is seen as an Islam without a public or political dimension, is constructed as treating their faith as less than equal. Religious identity is generally deemed to have no place in the liberal democratic model, particularly where that religion is constructed to be at odds with the principles and values of liberal democracy, namely tolerance and adherence to the rule of law. Indeed, it is as if the national commitment to secularism rules as out-of-bounds any identity that is grounded in religion, giving precedence instead to accepting and negotiating cultural and ethnic differences. Religion becomes a taboo topic in these terms, an affront against secularism and the values of the Enlightenment that include liberty and equality. In these circumstances, it is not the case that all religions are equally ignored in a secular framework. What is the case is that the secular framework has been constructed as a way of ‘privatising’ one religion, Christianity; leaving others – including Islam – as having nowhere to go. Islam thus becomes constructed as less than equal since it appears that, unlike Christians, Muslims are not willing to play the secular game. In fact, Muslims are puzzling over how they can play the secular game, and why they should play the secular game, given that – as is the case with Christians – they see no contradiction in performing ‘good Muslim’ and ‘good Australian’, if given an equal chance to embrace both. Acknowledgements This paper is based on the findings of an Australian Research Council Discovery Project, 2005-7, involving 10 focus groups and 60 in-depth interviews. The authors wish to acknowledge the participation and contributions of WA community members. References ABC. “A Jihad for Love.” Life Matters (Radio National), 21 Feb. 2008. 11 March 2008. < http://www.abc.net.au/rn/lifematters/stories/2008/2167874.htm >.Aly, Anne. “Australian Muslim Responses to the Discourse on Terrorism in the Australian Popular Media.” Australian Journal of Social Issues 42.1 (2007): 27-40.Aly, Anne, and Lelia Green. “‘Moderate Islam’: Defining the Good Citizen.” M/C Journal 10.6/11.1 (2008). 13 April 2008 < http://journal.media-culture.org.au/0804/08aly-green.php >.Aly, Anne, and David Walker. “Veiled Threats: Recurrent Anxieties in Australia.” Journal of Muslim Minority Affairs 27.2 (2007): 203-14.Brasted, Howard.V. “Contested Representations in Historical Perspective: Images of Islam and the Australian Press 1950-2000.” Muslim Communities in Australia. Eds. Abdullah Saeed and Akbarzadeh, Shahram. Sydney: University of New South Wales Press, 2001. 206-28.Brown, Chris. “Narratives of Religion, Civilization and Modernity.” Worlds in Collision: Terror and the Future of Global Order. Eds. Ken Booth and Tim Dunne. New York: Palgrave Macmillan, 2002. 293-324. Buckley, Anisa. “Should We Allow Sharia Law?” Sunday Herald Sun 10 Feb. 2008. 8 March 2008 < http://www.news.com.au/heraldsun/story/0,21985,231869735000117,00.html >.Bush, George. W. “President Outlines War Effort: Remarks by the President at the California Business Association Breakfast.” California Business Association 2001. 17 April 2007 < http://www.whitehouse.gov/news/releases/2001/10/20011017-15.html >.———. “Statement by the President in His Address to the Nation”. Washington, 2001. 17 April 2007 < http://www.whitehouse.gov/news/releases/2001/09/20010911-16.html >.Charney, Evan. “Political Liberalism, Deliberative Democracy, and the Public Sphere.” The American Political Science Review 92.1 (1998): 97- 111.Costello, Peter. “Worth Promoting, Worth Defending: Australian Citizenship, What It Means and How to Nurture It.” Address to the Sydney Institute, 23 February 2006. 24 Apr. 2008 < http://www.treasurer.gov.au/DisplayDocs.aspx?doc=speeches/2006/004.htm &pageID=05&min=phc&Year=2006&DocType=1 >.Dallmayr, Fred. “Rethinking Secularism.” The Review of Politics 61.4 (1999): 715-36.Erjavec, Karmen, and Zala Volcic. “‘War on Terrorism’ as Discursive Battleground: Serbian Recontextualisation of G. W. Bush’s Discourse.” Discourse and Society 18 (2007): 123- 37.Green, Lelia. “Did the World Really Change on 9/11?” Australian Journal of Communication 29.2 (2002): 1-14.Herald Sun. “Readers’ Comments: Should We Allow Sharia Law?” Herald Sun Online Feb. 2008. 8 March 2008. < http://www.news.com.au/heraldsun/comments/0,22023,23186973-5000117,00.html >.Humphries, David. “Live Here, Be Australian.” The Sydney Morning Herald 25 Feb. 2006, 1 ed.Hutcheson, John S., David Domke, Andre Billeaudeaux, and Philip Garland. “U.S. National Identity, Political Elites, and Patriotic Press Following September 11.” Political Communication 21.1 (2004): 27-50.Kymlicka, Will. “Liberal Individualism and Liberal Neutrality.” Ethics 99.4 (1989): 883-905.Modood, Tariq. “Establishment, Multiculturalism and British Citizenship.” The Political Quarterly (1994): 53-74.Osuri, Goldie, and Subhabrata B. Banerjee. “White Diasporas: Media Representations of September 11 and the Unbearable Whiteness of Being in Australia.” Social Semiotics 14.2 (2004): 151- 71.Rawls, John. A Theory of Justice. Cambridge: Harvard UP, 1971.Said, Edward. Orientalism. New York: Vintage Books 1978.Western Australian Charter of Multiculturalism. WA: Government of Western Australia, Nov. 2004. 11 March 2008 < http://www.equalopportunity.wa.gov.au/pdf/wa_charter_multiculturalism.pdf >.Yousif, Ahmad. “Islam, Minorities and Religious Freedom: A Challenge to Modern Theory of Pluralism.” Journal of Muslim Minority Affairs 20.1 (2000): 30-43.

Corporate Social Responsibilityis a concept that a company has various forms of responsibility to all stakeholders including consumers, employees, shareholders, communities and the environment in all aspects of the company's operations that include economic, social, and environmental aspects. Therefore CSR is closely related to "sustainable development", in which a company, in carrying out its activities must base its decisions not only on the impact on economic aspects, such as the level of profits or dividends (profits), but also must consider the social and environmental impacts that arise from that decision, both for the short term and the longer term.Pondok Modern Darussalam Gontor (PMDG), in managing its Productive Waqf by establishing business units which mostly involve workers from the local society around PMDG. They are employed according to their skills. This is a form of implementing CSR in order to help advance and improve the welfare of the local society. The existence of these various business units is one of the educational facilities and as a form of CSR application which is actually intended to educate in the fields of independence, entrepreneurship, sincerity and sacrifice.PMDG involvement in social activities that are useful for the local society such as infrastructure development and village facilities, regeneration of students who are from around PMDG to be able to get higher education with funding from the PMDG, doing guidance to the local society through various religious activities, educational and economic activities is a form of PMDG responsibility to the local society environment and also to all stakeholders such as students, Ustadz, employees, so as to provide social and environmental impacts for the short term and the longer term.Keywords: Corporate Social Responsibilityandproductive waqf.

Corporate Social Responsibility (CSR) and environmental sustainability have become urgent concerns for contemporary businesses. This study focuses on the interplay between corporate social responsibility perceptions and pro-environmental behaviour (PEB) in response to experts’ call for research on the micro-foundations of corporate social responsibility. In addition, it reveals the mechanism underpinning how perceived CSR shapes pro-environmental behaviour in an understudied developing context. Empirically, a qualitative multiple-case research design is utilised by selecting three business schools from Peshawar, Pakistan. Fourteen semi-structured interviews were conducted with senior management and faculty to collect data. Besides primary data, a qualitative documentary review is used to enhance the research. Data analysis is done through the thematic network technique. Plantation, cleanliness, waste reduction, and energy conservation are the environmental aspects of CSR as regarded by employees. In addition, perceived CSR shapes pro-environmental behaviour via environmental knowledge and awareness, eco-civic sense, environmental values, personality traits, religious perspective, and perceived organisational support for the environment. This study provides original additions to the CSR literature by suggesting eco-civic sensibility and religious perspective as new CSR drivers for pro-environmental conduct. Incorporating stakeholder salience into the context of the present study also advances CSR research. The findings are also valuable for management to make the CSR agenda of business schools more strategic, comprehensive, and centred on the priorities of salient stakeholders.

This study explores the manifestation of Buddhism's conception in underlying entrepreneurial performance. The study is a qualitative research approach with a development direction that comes from successful Buddhist small business entrepreneurs in Bekasi, Indonesia. The interpretive paradigm is used to interpret social life in the reality of successful Buddhist small business entrepreneurs on entrepreneurial performance. Data collection using in-depth interviews with Buddhist small business entrepreneurs in an open-ended format. Data analysis was done in many stages, including domain analysis, taxonomy analysis, component analysis, and theme analysis. The findings indicate that religion acts as an institution that legitimizes the formation of entrepreneurial performance. The performance of Buddhist small business entrepreneurs is manifest in their management of economic or material achievements, and their religious observance in a broad socio-economic context in the relationship of three aspects of human life, namely the individual, social, and environmental, as a form of entrepreneurial practice based on Buddhist values. This research reveals the embodiment of social responsibility for small business Buddhist entrepreneurs which is reflected in entrepreneurial performance through the manifestation of religious values. The findings provide theoretical relevance in institutional theory.

This paper examines the relevance of Islamic environmental theology in contemporary Islamic society. Islamic law or Shariah gives a significant prominence to environmental care. The responsibility to care for the environment is set at individual and societal levels, as outlined in the primary sources of Shariah. In line with the industrial and vast economic development, the modern jurists have extended the moral and religious obligations to firms. Environment is an important element that supports the objective of Shariah or maqasid al-Shariah, which is to safeguard the interests of all beings. However, the current devastating state of the global environment, including those of Islam-majority and Islam- dominated countries, poses major challenges to the maqasid al-Shariah. Environmental degradation is threatening the dharuriyyah level of maqasid al-Shariah, or the basic necessities of human. In view of this devastating phenomenon, this paper highlights the relevance of Islamic legal maxim of harm prevention, and how it can provide an impetus to the global environmental sustainability in modifying human attitudes and actions pertaining to the environment. We conclude that progressive interpretations of Shariah by way of incorporating vast economic development and social changes are important to address new necessities of maqasid al-Shariah. While holding on to the principles of Shariah, religious rulings pertaining to environmental matters are to be aligned to the current changing needs and problems of the society.

This writing presents a discussion on one of cultural heritage in Indonesia which is in the form of magical ceremony having religious nuance. Several aspects of this ceremony, for instance, Animism and Hinduism values are clearly observable, especially in several form and physical orders; on most aspects, however, the aforementioned values trail are obscure as old traditions. Even though the values are considered as old heritage, by polishing and adapting certain creation, the more perceptible value and belief in this ceremony is Islam transcendentalist and humanist. Ider bumi and slametan are the two of cultural heritage having Islamic nuance, while kebo-keboan is an embodiment of Hinduism cultural heritage. In Alasmalang, kebo-keboan ceremony has religious orientation praying to the God for acquiring good harvest, blessed business and achieving wishes. Regarding ider bumi ceremony, which is practiced in most of Using society, is conducted by going around the village while reading kalimah toyyibah and resounding adzan in every side of village. This ceremony’s purpose is to protect the village from any kind of annoyance from human being and devil. Furthermore, socially, kebo-keboan and ider bumi function as harmony keeper among the villagers, nature and with everything in the environment.<br /><br />Key words: culture, social awareness, ider bumi, kebo-keboan<br /><br />

PurposeIn general, Muslims consider Islamic consumption to be a religious obligation. Previous research, however, suggests that various socio-psychological factors may influence Islamic consumption. Failure to comprehend the true motivations for purchasing Islamic products may lead to marketing myopia. This research investigates the less explored motivational factors of religious compensatory consumption, namely religious hypocrisy, religious social control and religious guilt.Design/methodology/approachThis research relied on an online questionnaire. Purposive sampling yielded a total of 238 Muslim respondents. The authors employed PLS-SEM analysis with the ADANCO software to test the hypotheses.FindingsThe results reveal the following: (1) Higher religious hypocrisy leads to higher religious social control. (2) Higher religious hypocrisy leads to higher religious guilt. (3) Higher religious social control leads to higher religious guilt. (4) Higher religious hypocrisy leads to higher religious compensatory consumption. (5) Higher religious social control leads to higher religious compensatory consumption. (6) Religious social control partially mediates the relationship between religious hypocrisy and religious compensatory consumption. (7) Higher religious guilt leads to higher religious compensatory consumption. (8) Religious guilt partially mediates the relationship between religious hypocrisy and religious compensatory consumption.Research limitations/implicationsFirst, religious compensatory consumption in this research is limited to Muslim consumers. Future research may investigate compensatory consumption in different contexts, such as Judaism and Christianity, which have some common religious tenets. Second, compensatory consumption is a complex concept. The authors’ religious compensatory consumption scale only incorporated a few aspects of compensatory consumption. Future studies may retest the authors’ measurement scale for reliability. Lastly, the samples were dominated by the younger generation of Muslims (e.g. generation Z). Future studies may investigate older Muslim generations.Practical implicationsFirst, this research illustrates how religiosity, guilt and social control may contribute to Islamic compensatory consumption. Islamic business practitioners and retailers targeting Muslim consumers can benefit from this research by knowing that Islamic consumption may be driven by socio-psychological factors, such as religious hypocrisy and guilt. As a result, businesses targeting Muslim consumers can develop marketing strategies that incorporate these religious elements while also addressing their socio-psychological issues in order to promote Islamic products. Second, Islamic business practitioners and retailers may consider the social environments in which Muslims are raised. The authors’ findings show that religious social control has direct and indirect effects on Muslims' preferences for Islamic products as a form of compensatory strategy. Islamic business practitioners may design marketing programs that revolve around Muslim families and their Islamic values. It is in line with the previous studies that suggest the connections between religions, local cultures and buying behaviours (Ng et al., 2020; Batra et al., 2021). In some ways, Islamic products can be promoted to improve the well-being and cohesion of family members and Muslim society in general. In this research, the authors argue that businesses' failures to understand the socio-psychological motives of Islamic consumption may lead to marketing myopia.Social implicationsAs previously stated, religion (i.e. Islam) may be a source of well-being and a stable relationship among Muslims. Nevertheless, it may also become a source of negative emotions, such as guilt, because of one's inability to fulfil religious values, ideals or standards. According to the authors’ findings, Islamic products can be used to compensate for a perceived lack of religiosity. At the same time, these products may improve Muslims' well-being. The creations of products and services that revolve around Islamic values are expected to improve Muslims' economic conditions and strengthen their faith and love toward Islam in the globalized world. Moreover, Muslims, both as majority and minority groups, face increasing social pressures. On one hand there is the (in-group) pressure to uphold Islamic values and on the other hand there is the (out-group) pressure to preserve the local values and cultures. Indeed, living in the globalized world may require certain compromises. This research calls for various institutions and policymakers to work out solutions that enable all religious groups to work and live in harmony.Originality/valueTo the best of the authors’ knowledge, this research is the first to study religious compensatory consumption quantitatively. This research operationalized variables previously discussed using a qualitative approach, namely religious hypocrisy, social control, guilt and compensatory consumption. The authors designed and adapted their measurement scales to fit this context, paving the way for future research in this field. Second, this research provides new empirical evidence by examining the relationships among less explored variables. For instance, this research has proven that several aspects of religiosity (e.g. hypocrisy, social control and guilt) may influence compensatory consumption in the Islamic context. This research also reveals the mediation roles of religious social control and religious guilt that were less explored in the previous studies. To the best of their knowledge, previous studies had not addressed social control as a predictor of compensatory consumption. Therefore, the theoretical model presented in this research and the empirical findings extend the theory of compensatory consumption. Third, Muslims are underrepresented in the compensatory consumption research; therefore, this research fills the population gap. Finally, this research focuses on Islamic compensatory behaviour as the future direction of Islamic marketing. Previous Islamic marketing research had not addressed the sensitive motives of Islamic consumption, which have now been highlighted in this research.

This study examines the learning outcomes of Al-Islam and Kemuhammadiyah in students, which can be related to the image of prophetic intelligence as an indicator. The paradigm of prophetic intelligence is closely related to the dimensions of intelligence. It can be understood as a continuation of the meaning of intelligence initially based on intellectual, emotional, spiritual, and collaboration into ESQ to prophetic intelligence. This perspective is closely related to the ideal desire that the purpose of education is not only intellectually intelligent but also emotional and spiritual and is currently popular with the term prophetic intelligence as an identity attached to the output produced. The balance of human/social dimensions with divine/religious dimensions is an inherent characteristic of the terminology of prophetic intelligence. This study aims to link the learning outcomes of Al-Islam and Muhammadiyah as an image of prophetic intelligence to students as ordinary people. The basis of the research method used refers to a qualitative approach with research instruments in the form of a questionnaire with structured answer options. The study found that Al-Islam and Kemuhammadiyahan learning can develop and improve on the human/social dimension, which includes tolerance, critical and creative attitudes, maturity in attitude, and communicativeness as an indicator of the image of prophetic intelligence that can be relied on several events in the life of the Prophet Muhammad such as Hudaibiyah agreement, laying of the Black Stone, and leadership in the state of Medina. As for the divine/religious dimension, the learning outcomes of Al-Islam and Muhammadiyah, such as faith, understanding of the Qur'an, and the totality of implementation of the halal-haram aspects, although they have improvements and results, cannot be pinned on the dimensions of prophetic intelligence, due to differences in the position of students as ordinary people.

<p>Abstrak: Keadilan Pasar dalam Hukum dan Etika Ekonomi Islam: Studi tentang Peraturan Pasar Modern dan Tradisional di Indonesia. Studi ini dilatarbelakangi kondisi pasar yang tidak adil berupa ketersingkiran pasar tradisional di Indonesia disebabkan persaingan yang tidak seimbang dengan pasar modern. Tulisan ini berusaha menemukan formulasi hukum yang adil untuk menjaga keberadaan pasar kecil. Untuk menemukan formulasi hukum tersebut, penulis akan membahas pengaturan pasar dalam peraturan perundang-undangan di Indonesia, menganalisa serta menemukan hal yang harus dioptimalisasikan untuk membuat pengaturan pasar yang adil dalam perspektif hukum Islam. Studi ini mengajukan paradigma bahwa pasar bukan hanya sebagai institusi bisnis tetapi juga insitusi ibadah dan sosial berdasarkan persaudaraan yang mengharuskan saling menghormati, saling bertanggungjawab. Terdapat preskriptif hukum untuk menjaga keberadaan pasar tradisional di Indonesia, yakni mengoptimalkan konsep kepemilikan pasar sebagai bentuk kepemilikan umum dan mengoptimalkan regulasi kerjasama antara pasar tradisional dan modern berdasarkan doktrin hukum ekonomi Islam.</p><p><br />Abstract: This study has been motivated by unfair market conditions in the form of marginalization of traditional markets in Indonesia due to unequal competition with the modern market. This article tries to find a fair legal formulation to maintain the existence of a small market (traditional). To find the legal formulation, the author attempts to discuss market regulation in Indonesian legislation, analyzed and found it to be optimized to create a fair market arrangements in the perspective of Islamic law. This study propose a paradigm that the market functions not only as an business institution but also as religious and social institutions based on brotherhood which requires mutual respect and responsibility. There are prescriptive law to maintain the existence of traditional markets in Indonesia, which optimizes the concept of ownership as a form of common ownership and optimize the regulation of cooperation between the traditional and the modern market economy based on the doctrine of Islamic law.</p><p><br />Keywords:Islamic business ethics, modern and traditional market, monopoly</p>

AbstractCorporate Social Responsibility (CSR) is like a chameleon, that changes its colour according to the context it is in. In the developed economy, it takes the form of sustainability and/ or philanthropy, whereas, in emerging economies, it speaks the language of religious, political and/ or mandated CSR. India, in recent times came into the limelight with its mandated CSR policy that was incorporated into its Companies Act 2013, which became operational from the financial year 2014 - 2015. Mandated CSR is thus a new area of study that is based on the philosophy that ‘CSR should contribute to the national agenda in emerging economies,’ under some statutory guidelines as laid down by the Government.But, business houses, do look for maximising its profit. Profit can be financial and/ or non-financial. If not money, then at least the effort must be compensated with reputation, image, that helps in brand building! And, to have this as an objective, their efforts should be strategic! But, does all strategies work? With these questions and conceptual thinking, this empirical research aims to identify the key aspects of Strategic Management, CSR and Firm Performance and establish relationship between them; apart from developing a valid and reliable scale to do so. This is indeed one of the first researches and documentations done among the large Indian firms in India immediately in the post mandate period and thus forms a base for understanding the CSR dynamics in the years to come.

The development of communication and information technology (ICT) has been developed by the government since the 1980s. This development has contributed to the increasing use of the internet as a new medium for the purpose of partnership, business and knowledge. This socio-cultural change, based on the new media, has led to the receipt of information and forming a new environment in all aspects including religious life. The development of the internet in Malaysia has given a direct impression on the development of Islamic da'wah. Today's society gains exposure to Islam easily through social media such as facebook, newsgroups, e-groups and others. Therefore, this article aims to examine the impact of the new media toward Islamic da'wah. Data was obtained on library research through secondary data such as journal articles, government reports, books etc. Analysis shows that the flooding of Islamic information in the new media has affected the da’wah among internet users especially in the acceptance of Islamic understanding in aqidah, ibadah and akhlak

Abstract This research deals with the study and etnoteknology etnoscience propaganda on indigenous peoples in the State Tulehu Central Maluku Maluku province in transforming the religious teaching as a living concept. The research problem is photographing the impact of modern technology on etnoscience and etnoteknology propaganda in the village that gave birth Tulehu problematic behavior, adabtasi behavior, and adabtasi culture. This study uses a qualitative method. The research problem is how to structure formation and etnoteknology etnoscience Da'wah and how the impact of modern technology changed the nature of indigenous people in the country Bergama Tulehu in Maluku. The data collection technique using Focus Group dicussion and in-depth interviews with traditional leaders, and community. Etnoscience and etnoteknology can prevent waste circulation of negative information that potentially disturb the minds of the public. Etnoscience traditions and communities in the State etnotechnology Tulehu Patawala Maluku Province (Calling People Family); system deployment or social construction at the family level by using language etnokomunikasi. Pasaware (customary homage) is usually done in the mosque for holy days of Islam. Tabaos The statutes; Tabaos commandment serves as a medium for the publication of the social construction of the messages king was resolved in Baileo (traditional house). Through etnoscience and echnoteknology tradition to maintain, nurture, culture etnokomunikasi as social katahanan tradition in Maluku. Studies have found three formulas; 1). Their dominance of modern technology in young people gain the sympathy of the aspects of the formation of character and behavior. 2). Ease of social media in the cultural transformation experienced less social adabtasi directional well as kontenya purely business oriented. 3). Etnoscience and etnoteknologi tradition as a cultural force is customary and religious transformation model in order to strengthen the immune community through etnoscience and etnoteknologi as humane method of transformation of knowledge.

Management is an individual or group of individuals that accept responsibilities to run an organization. Management is essential not only for business concerns but also for banks, schools, colleges, hospitals, hotels, religious bodies, charitable trusts etc. Every business unit has some objectives of its own. Management is a vital aspect of the economic life of man, which is an organised group activity. It is considered as the indispensable institution in the modern social organization marked by scientific thought and technological innovations. One of the other forms of management is essential wherever human efforts are to be undertaken collectively to satisfy wants through some productive activity, occupation or profession. This study using a descriptive method. Descriptive method is a technique used on finding the elements, characteristic and nature of a phenomenon. The purpose of this study is to provide a profile of a phenomenon or to explain its relevant aspects based on individual perspective, organizational, industrial, or any other perspective. Modern management has many new principles compared to traditional management, which includes responsibility, which is explained as a prerequisite for successful management, loyalty to employees, an atmosphere that promotes the disclosure of employee abilities, communication that permeates the organization from top to bottom, from bottom to top and horizontally, the participation of each employee in the overall results, timely response to changes in the environment, the ability to contact suppliers, buyers, performers and managers, business ethics, methods of working with people, they are aimed at creating job satisfaction, the direct participation of managers in group work, honest attitude and trust in people, using the fundamental principles of management in their work, a clear understanding of the place and role of the organization in the future, the quality of personal work and continuous self-improvement.