Analisis Fundraising CSR Dari Sumber Lembaga Non halal Berdasarkan Permensos Nomor 8 Tahun 2024 (Studi Kasus LAZ X di Jawa Barat)

Abstract. This study examines the fundraising of Corporate Social Responsibility (CSR) funds from non-halal institutions by the Zakat Management Organization (LAZ) X in West Java, and evaluates its compliance with sharia principles and the Regulation of the Minister of Social Affairs (Permensos) Number 8 of 2024. The research employs a normative-empirical approach with a descriptive-analytical method. Data were obtained through interviews, literature studies, and documentation. The findings indicate that LAZ X conducts CSR fundraising through both online and offline methods, including partnerships with various institutions, including non-halal companies. The collected funds are categorized as social funds intended for public benefit. However, this practice has sparked debate from both Islamic legal and state regulatory perspectives. From a regulatory standpoint, CSR fundraising from non-halal institutions by LAZ X falls under the category of public fundraising (PUB) and should comply with licensing requirements as stipulated in the Permensos. From a sharia perspective, although the funds originate from non-halal sources and are allocated for social purposes, their use still requires careful consideration to ensure alignment with Islamic principles. This research is expected to serve as a reference for formulating CSR fundraising policies that align with both national regulations and Islamic law. Abstrak. Fundraising dana Corporate Social Responsibility (CSR) dari lembaga non halal oleh Lembaga Amil Zakat (LAZ) X di Jawa Barat serta meninjau kesesuaiannya dengan ketentuan syariah dan Peraturan Menteri Sosial (Permensos) Nomor 8 Tahun 2024. Pendekatan yang digunakan adalah normatif-empiris dengan metode deskriptif analisis. Data diperoleh melalui wawancara, studi kepustakaan, dan dokumentasi. Hasil penelitian menunjukkan bahwa LAZ X melakukan penghimpunan dana CSR melalui metode online dan offline, seperti kerja sama dengan berbagai institusi, termasuk perusahaan non halal. Dana yang diterima akan dikategorikan sebagai dana sosial untuk kepentingan umum. Meskipun demikian, praktik ini menimbulkan perdebatan dari perspektif hukum Islam dan regulasi negara. Secara regulatif, penghimpunan dana CSR dari lembaga non halal yang dilakukan oleh LAZ X termasuk dalam kategori pengumpulan uang dan barang (PUB) dan seharusnya tunduk pada izin yang diatur dalam Permensos. Dari sisi syariah, meskipun dana haram akan digunakan untuk CSR, penggunaannya tetap perlu dikaji agar tidak bertentangan dengan prinsip-prinsip Islam. Penelitian ini diharapkan menjadi referensi dalam merumuskan kebijakan penghimpunan dana CSR yang sesuai dengan hukum positif dan prinsip syariah.