Potret Pelaksanaan Zakat di Indonesia Sebagai Stimulus Aktualisasi Triple Bottom Line Pada Perusahaan

M. Zidny Nafi' Hasbi

Abstract


Triple Bottom Line memfokuskan kegiatan perusahaan pada ketiga pilar, yaitu ekonomi, sosial dan lingkungan. Penelitian ini bertujuan untuk menjelaskan pelaksanaan zakat di Indonesia sebagai fungsi stimulus pelaksanaan triple bottom line pada perusahaan. Berangkat dari banyaknya permasalahan di Indonesia bahwa pelaksanaan zakat di Indonesia belum maksimal dilakukan oleh perusahaan berdasarkan potensi perusahaan yang ada. Metode yang digunakan dalam penelitian deskriftif kualitatif dengan pendekatan studi literature. Hasil temuan dari penelitian ini menyatakan bahwa peran zakat sebagai stimulus triple bottom line dapat dilakukan dengan diawali upaya peningkatan profit melalui target zakat yang maksimal. Kemudian dilanjutkan dengan distribusi zakat dalam bentuk zakat produktif sebagai implementasi kesadasaran sosial dan kepedulian lingkungan. Dalam hal ini, peran zakat dapat berfungsi  sebagai poros pelaksanaan tripel bottom line pada perusahaan secara maksimal


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References


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DOI: http://dx.doi.org/10.21927/ijma.2023.4(1).14-26

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