TINJAUAN HUKUM ISLAM TERHADAP PENERAPAN KONSEP TA’AWUN ATAS PEMBERIAN BANTUAN SOSIAL (STUDI KASUS CORPORATE SOCIAL RESPONSIBILITY (CSR) PT. SEMEN TONASA)

Abstract

Islam highly upholds the value of "ta'awun", namely helping fellow human beings including cooperation, tolerance, togetherness, and all the virtues that lead to the benefit of living together. On the other hand, Islam teaches its people to stay away from cooperation that leads to harm and harm in living together. The main problem in this study is how to review Islamic Law on the application of the concept of providing social assistance in Semen Tonasa's Corporate Social Responsibility (CSR). The type of research used is field qualitative research using normative and syar'i juridical approaches. The results of this study indicate that the concept of ta'awun in social assistance from the perspective of Islamic law is one of the factors in upholding religion, because helping each other will create a sense of belonging among the people so that it will bind brotherhood more. In addition, outwardly humans are social beings who cannot live alone because humans need to interact with each other. Implementation of social assistance in Corporate Social Responsibility (CSR) PT. Semen Tonasa namely to participate in improving the standard of living of the community and assisting the community in achieving prosperity in environmental improvement. As well as, providing social awareness to make changes to the community starting from the environmental, economic and resource side. From an environmental perspective, such as improving the environment, planting trees, and protecting biodiversity. From an economic perspective, CSR provides assistance to SMEs in the form of business capital for people who have small businesses such as assistance from community groups, which aims to help the community's economy to get better and then will continue to be accompanied for the continuation.