Proceedings of the 7th Regional Accounting Conference (KRA 2020)

Interpreting Qardhul Hasan Between Business and Islamic Corporate Social Responsibility

Authors
Sulis Rochayatun, Muchammad Zaky Sayugo
Corresponding Author
Sulis Rochayatun
Available Online 19 April 2021.
DOI
https://doi.org/10.2991/aebmr.k.210416.008How to use a DOI?
Keywords
Qardhul Hasan, Business, Islamic Corporate Social Responsibility
Abstract

One of financing programs in Islamic Financial Institutions which is based on mutual assistance is Qardhul Hasan. In Islamic Financial Institutions, one the program in corporate sosial responsibility is helping the poor by providing loan facilities that are free from interest practices. This study aims to determine how the application of the Qardhul Hasan contract to the BMT Wagir Branch. The research is qualitative method using intepretatif paradigm. The study using observation, in depth interview with leader, staff and customer. The result show that BMT Maslahah Wagir Malang implemented the Qardhul Hasan program as one of the Islamic Corporate Social Responsibility programs. Qardhul Hasan Financing in BMT Maslalah only has a percentage of 2% of other financing issued by BMT, then from these results, it can be concluded that this Qardhul Hasan financing was issued by BMT Maslahah Wagir Malang, not in the context of business whose output is profit/profit, but the Qardhul Hasan financing was issued solely for the Corporate Social Responsibility program.

Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 7th Regional Accounting Conference (KRA 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
19 April 2021
ISBN
978-94-6239-366-0
ISSN
2352-5428
DOI
https://doi.org/10.2991/aebmr.k.210416.008How to use a DOI?
Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Sulis Rochayatun
AU  - Muchammad Zaky Sayugo
PY  - 2021
DA  - 2021/04/19
TI  - Interpreting Qardhul Hasan Between Business and Islamic Corporate Social Responsibility
BT  - Proceedings of the 7th Regional Accounting Conference (KRA 2020)
PB  - Atlantis Press
SP  - 53
EP  - 60
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210416.008
DO  - https://doi.org/10.2991/aebmr.k.210416.008
ID  - Rochayatun2021
ER  -