This study uses a descriptive qualitative method because it describes the data in the form of a written description. Types and sources of data in this study using primary and secondary data. Data collection techniques through interviews, observation, and documentation. The data obtained in this study are conclusions from various processes in qualitative research. Starting from data collection, selecting appropriate data, presenting data and then concluding.The results of this study are in a review of Islamic Law, the provision of cashbacak promos by shopee parties to users is limited to giving gifts, as a marketing strategy to attract as many customers/users of the application as possible. And the use of shopee coins as discounted prices in buying and selling transactions is allowed, because the shopee coins used are obtained from cashback at the time of the previous transaction and the cashback is allowed.

Corporate social responsibility is carried out by the company to pay attention to and fulfill the stakeholders' needs. This is done by the company to get support from stakeholders. Workers are one of the important stakeholders for the company because workers are involved in the company's operational activities in an effort to achieve the company's economic performance. Therefore, it is very important for the company to carry out corporate social responsibility towards workers. This research will examine the corporate social responsibility to workers and their influence on the company's economic performance. Some of the implementation of corporate social responsibility towards workers has proven to have a significant influence on the economic performance of the company including giving high salaries to workers, paying attention to the health and safety of workers, providing education and training, fostering good relations among workers, providing pensions and providing equal opportunities to every worker. Based on a review and analysis of previous research, to get more information about the practice of corporate social responsibility towards workers, this study reserved for further research that focuses its research on corporate social responsibility towards workers and examines the possibility of other factors that can confirm the relationship between corporate social responsibility for workers with economic performance. AbstrakTanggung jawab sosial korporat dilaksanakan oleh pihak perusahaan untuk memperhatikan dan memenuhi keperluan pihak stakeholder. Hal ini dilakukan oleh pihak perusahaan untuk mendapatkan dukungan dari pihak stakeholder. Pekerja merupakan salah satu pihak stakeholder yang penting bagi perusahaan karena pekerja terlibat dalam kegiatan operasional perusahaan dalam usaha mencapai kinerja ekonomi perusahaan. Oleh karena itu sangat penting bagi pihak perusahaan untuk melaksanakan tanggung jawab sosial korporat terhadap pekerja. Penelitian ini akan meneliti mengenai tanggung jawab sosial korporat kepada pekerja dan pengaruhnya terhadap kinerja ekonomi perusahaan. Beberapa pelaksanaan tanggung jawab sosial korporat terhadap pekerja terbukti

Worker's Corporate Social Responsibility (CSR -P) is the responsibility and obligation of the company's management. Workers are important stakeholders because they are involved in the company's operational activities in an effort to achieve company goals. This study will examine the effect of CSR -P, size and leverage on the company's economic performance which expressed by return on assets (ROA) and worker productivity. This research will be carried out on manufacturing companies on the main board of the Indonesian Stock Exchange for period year 2015, 2016 and 2017. After the regression analysis has been carried out, the study finds that CSR -P has a positive significant effect on ROA and worker productivity. The results of this study indicate that the implementation of CSR -P by companies is not only to fulfil the rights of workers and to carry out company obligations but is found to have an influence to increase ROA and company productivity. In addition, for manufacturing companies with a high level of risk of health and safety problems the implementation of CSR -P can be used as a solution to overcome the possibility of problems with workers due to the company's operational activities. While size and leverage are found to have a significant influence but negative on ROA and productivity. This means that size and leverage are not factors that can affect ROA and worker productivity. This study tries to provide input to the company to pay more attention and maximize the implementation of CSRP which is found to be able to influence the ROA stage and worker productivity. AbstraksTanggung jawab sosial korporat terhadap pekerja (CSR-P) merupakan tanggung jawab dan kewajiban pihak manajemen perusahaan. Pekerja merupakan stakeholder yang penting karena pekerja terlibat dalam aktivitas operasional perusahaan dalam usaha untuk mencapai tujuan perusahaan. Penelitian ini 196 Dina Madinah, Mara Ridhuan Che Abdul Rahman, Shifa Mohd Nor, Mohd Rizal Palilakan mengkaji pengaruh CSR-P, size dan leverage terhadap prestasi ekonomi perusahaan yang dinyatakan dengan return on asset (ROA) dan produktivitas pekerja. Penelitian ini akan dijalankan terhadap perusahaan manufaktur di papan utama Bursa Saham Indonesia untuk tahun 2015, 2016 dan 2017. Setelah analisis regresi dijalankan, penelitian mendapati CSR-P mempunyai pengaruh signifikan positif terhadap ROA dan produktivitas pekerja. Hasil penelitian ini menunjukkan bahwa pelaksanaan CSR-P oleh perusahaan bukan hanya untuk memenuhi hak-hak para pekerja dan untuk menjalankan kewajiban perusahaan saja akan tetapi didapati mempunyai pengaruh untuk meningkatkan ROA dan produktivitas pekerja. Selain itu, bagi perusahaan manufaktur dengan tingkat resiko masalah kesehatan dan keselamatan yang tinggi, pelaksanaan CSR-P bisa digunakan sebagai solusi untuk mengatasi kemungkinan timbulnya masalah dengan pekerja akibat dari kegiatan operasional perusahaan. Sedangkan size dan leverage didapati mempunyai pengaruh signifikan tetapi negatif terhadap ROA dan produktivitias. Ini bermakna size dan le...

ABSTRAK: Dalam masalah jual beli, Islam juga telah memberikan aturan secara jelas mengenai rukun dan syaratnya. Baik yang berhubungan dengan pihak penjual, pembeli, ataupun objek akad dari jual beli yang dilakukan. Strategi yang dilakukan dalam pemasaran jual beli yaitu dengan sistem pemotongan harga atau yang biasa kita sebut, yaitu sistem diskon. Dapat ditemukan bahwa seringkali harga barang yang didiskon tidak benar-benar dipotong. Akan tetapi, harga dari suatu produk itu dinaikkan terlebih dahulu barulah diberlakukan diskon. Hal ini dinamakan Mark Up. Tujuan dari dilakukannya penelitian ini, yaitu untuk mengetahui konsep diskon dalam Hukum Islam dan untuk mengetahui tinjauan Hukum Islam mengenai sistem diskon yang di Mark up terlebih dahulu. Jenis penelitian yang akan digunakan dalam penelitian ini adalah penelitian kualitatif yang berfokus pada penjelasan sistematis tentang fakta yang diperoleh saat penelitian dilakukan. Penelitian ini akan menggunakan sumber data yang sesuai atau diperlukan untuk penelitian dalam meneliti permasalahan kajian. Penelitian ini menggunakan sumber data primer dan sekunder. Penelitian ini menggunakan teknik pengumpulan data dengan dokumentasi. Penelitian ini akan menganalisis dengan cara deskriptif yaitu dengan cara memaparkan dan menjelaskan tentang permasalahan penelitian dan menggunakan alat hukum untuk membahas permasalahan kajian dalam penelitian ini yaitu Hukum Islam. Hasil dari penelitian ini adalah membahas mengenai tinjauan Hukum Islam terhadap sistem diskon dengan Mark Up terlebih dahulu, di mana banyak sekali ditemui di tengah masyarakat sistem diskon yang potongan harganya sangat menarik. Adapun Diskon menurut Islam pada dasarnya diperbolehkan apabila rukun dan syarat pada akad jual beli telah terpenuhi. Syarat-syarat tersebut di antaranya mengenai penjual dan pembeli telah melakukan jual beli dengan ridha dan sukarela, tanpa ada paksaan dan kedua belah pihak berkompeten dalam melakukan praktek jual beli, yakni dia adalah seorang mukallaf. Mengenai objek jual beli merupakan barang yang suci dan bermanfaat, bukan barang najis atau barang yang haram, merupakan hak milik penuh, objek jual beli dapat diserah terimakan, dan jumlah pembayarannya diketahui secara jelas oleh kedua belah pihak. Kata kunci: Hukum Islam, Sistem Diskon, Sistem Diskon dengan Mark Up

Corporate social responsibility towards employees (CSR-E) is a vital aspect of modern business that can promote employee rights, justice and standards of employment, which in turn can generate benefits for companies. From the perspective of stakeholder theory, companies are expected to act and react to the demands of their most powerful stakeholders. Therefore, previous studies on CSR-E are skewed towards employees, whom they view as relevant and powerful stakeholders, and view CSR-E as a tool for promoting employee engagement. However, these studies have neglected the labour union power of stakeholders over the CSR-E activities of companies, particularly in Malaysia. The presence of labour unions can increase the tendency for a company to observe a state of democracy, and the negotiation and collective bargaining power of these labour unions can narrow the gap between the expectations of employees and their companies. Nonetheless, the relationship between labour unions and CSR-E is only based on gut feeling and has never been examined in the Malaysian context. Given the differences in unionisation rates across industries, this study predicts that highly unionised industries practise CSR-E to a greater extent compared with non-unionised ones. Therefore, this study examines the relationship between highly unionised industries and CSR-E practice. Banking and financial institutions and real estate and properties were selected as highly and poorly unionised industries in this paper, respectively, and their ratings were calculated based on available data from the Malaysian Trade Union Congress. A total of 100 annual reports for financial years ending in 2017 and 2018 were gathered from 50 companies and were analysed for their content to measure CSR-E. Control variables, including size, profit and leverage, were also used to examine the relationship between CSR-E and unionisation. Highly unionised industries demonstrated a positive relationship with CSR-E practice.