Analisis Akad Wakalah bil Ujrah dalam Pengelolaan Dana Hibah Korporat (CSR) Berbasis Keberlanjutan Lingkungan

Nohan Mido Aydin; Haris Surya Permana; Syaeful Bahri

doi:10.30640/inisiatif.v5i3.6871

Authors

Nohan Mido Aydin Universitas Islam Negeri Sultan Maulana Hasanuddin Banten
Haris Surya Permana Universitas Islam Negeri Sultan Maulana Hasanuddin Banten
Syaeful Bahri Universitas Islam Negeri Sultan Maulana Hasanuddin Banten

DOI:

https://doi.org/10.30640/inisiatif.v5i3.6871

Keywords:

Corporate Social Responsibility, Environmental Sustainability, Good Corporate Governance, Islamic Jurisprudence, Wakalah bil Ujrah

Abstract

Corporate Social Responsibility (CSR), or Environmental and Social Responsibility (TJSL), is a legal obligation under Indonesian Law No. 40/2007. However, its distribution via grants remains vulnerable to poor governance, lack of transparency, and environmental goal distortion (Michiko, 2019; Hidayat, 2026). This study analyzes the relevance of the Wakalah bil Ujrah contract in managing CSR funds for environmental sustainability. Employing a normative juridical method, this research examines CSR regulations and DSN-MUI Fatwas. The results indicate that Wakalah bil Ujrah provides a robust legal framework for corporations (muwakkil) to delegate funds to competent third parties (wakil) with transparent ujrah (fees). This mechanism aligns with Good Corporate Governance principles and the yad amanah (trustworthy hand) concept in Islamic jurisprudence (Zarefar & Sawarjuwono, 2021; Yudhanto et al., 2026; Atabik et al., 2022). Conclusively, integrating this contract ensures regulatory compliance and actualizes maqashid syariah (hifz al-mal and hifz al-bi’ah), guaranteeing effective and measurable CSR fund distribution for environmental preservation.

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