Mosque-Based CSR Mapping in Makassar: An Analysis of Distribution, Maqasid Sharia, and Economic Empowerment Potential

Abstract

Corporate Social Responsibility (CSR) has evolved into a strategic instrument that goes beyond mere corporate regulatory compliance, serving instead as a vehicle for sustainable community empowerment. It positions Sharia values, maqashid Sharia (the objectives of Sharia), and social justice as the fundamental pillars for the implementation of corporate social programs. This study is a descriptive-exploratory research aimed at understanding how Social and Environmental Responsibility (TJSL) and Corporate Social Responsibility (CSR) programs were distributed through mosques in Makassar City from 2016 to 2026. Data were gathered by examining secondary documents, such as corporate sustainability reports, TJSL reports from state-owned and regionally-owned enterprises (BUMN and BUMD), annual reports, government publications, media reports, and other relevant supporting documents. The findings indicate that mosque-based CSR implementation in Makassar City remains dominated by a charitable (worship-oriented) approach focusing on physical infrastructure and socio-religious activities, while empowerment programs aimed at strengthening the community's economy are notably absent. Therefore, the CSR model implemented in mosques needs to shift toward a sustainable economic empowerment approach that benefits the community; the mosque's function should not be rigidly confined to the realm of worship but should instead evolve into a new model of people-centered economics that champions the community's interests.