This paper aims to shine a light on how Islamic banks implement their corporate social responsibility from the perspective of Islam. This study employed a qualitative case study qualitative. The data were gathered through direct observation and in-depth interviews with the bank staff and societies who received CSR initiatives. The data were analyzed based on the grounded theory approach involving three iterations; open, axial, and theoretical codings. Our study found that Islamic banks have implemented their CSR initiatives based on government regulation and Islamic law and teachings. CSR includes the realization of Islamic economy responsibility, the compliance of the banks to government regulation and Islamic law, and practicing Islamic philanthropy.
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