IMPLEMENTASI TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN BERBASIS TRIPLE BOTTOM LINE DAN ETIKA BISNIS ISLAM (Studi Kasus Akuntabilitas CSR PT Lintech Duta Pratama)
DOI:
https://doi.org/10.61088/dinar.v9i2.904Keywords:
CSR, Tripple Bottom Line, Etika bisnis IslamAbstract
Fenomena pertumbuhan industri harus diseimbangkan dengan tanggung jawab sosial dan lingkungan. Penelitian ini bertujuan untuk menganalisis implementasi Corporate Social Responsibility (CSR) pada PT Lintech Duta Pratama melalui perspektif Triple Bottom Line (TBL) dan Etika Bisnis Islam, serta mengevaluasi mekanisme akuntabilitas manajerial di balik publikasi digital perusahaan. Menggunakan metode kualitatif deskriptif dengan pendekatan studi kasus, penelitian ini mengeksplorasi bagaimana perusahaan menyelaraskan tujuan profitabilitas dengan tanggung jawab sosial dan lingkungan. Temuan menunjukkan bahwa PT Lintech telah mengintegrasikan pilar TBL (People, Planet, Profit) secara konsisten selama 18 tahun, yang dimanifestasikan sebagai bentuk sedekah perusahaan untuk mencapai kemaslahatan (falah). Namun, ditemukan tantangan pada aspek akuntabilitas administratif di tingkat penerima manfaat (RT) berupa keterlambatan Laporan Pertanggungjawaban (LPJ). Studi ini mengungkapkan bahwa sinkronisasi antara nilai-nilai etika Islam (Siddiq, Amanah, Tabligh, Fathanah) dan standar keberlanjutan global menciptakan hubungan harmonis yang mendukung stabilitas operasional perusahaan. Perusahaan menjaga integritas manajerial dengan bersikap tegas-termasuk penghentian bantuan sementara bagi pihak yang tidak menyerahkan laporan-guna memastikan setiap dana tersalurkan dengan tepat.
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