BIFEJ, Vol. 1 (1) Juni 2021 |1 BORNEO IISLAMIC FINANCE AND ECONOMICS JOURNAL VOL.1 NO. 1, 2021 Implementasi Corporate Social Responsibility (Csr) Di Eramart Samarinda Dalam Perspektif Ekonomi Islam Syahrullah Institut Agama Islam Negeri Samarinda Syahrullah1706@gmail.com Muhammad Iswadi Institut Agama Islam Negeri Samarinda m.iswadi17iainsmd@gmail.com Tikawati Institut Agama Islam Negeri Samarinda tika.ilir@gmail.com Muhamad Hasbi Institut Agama Islam Negeri Samarinda muhammadhasbibpp@gmail.com Abstract Corporate Social Responsibility (CSR) is needed as a commitment from the company to be economically and ecologically responsible to the community, environment, and stakeholders (Stageholder). So in the implementation of Corporate Social Responsibility activities by Eramart Samarinda there are several types that are carried out by the company in implementing CSR kegitan So researchers want to conduct research in a local retail company in Samarinda with the aim to know how the implementation of corporate social responsibility (CSR) work programs in Eramart Samarinda and whether its implementation is in accordance with the principles of Islamic Economics.The method used in this research is Tield Research (Field) with qualitative type - descriptive using content analysis (Content Analysis) of data analyzed, namely data that is divided into two, namely primary data in the form of direct data from PT Eramart group and secondary data in the form of theory refrensi and in data collection techniques using Documentation, Observation, and Interview. The results of this study showed that the Implementation of Corporate Social Responsibility Program in Eramart Samarinda in the field of education and social among others 1) by using implementation patterns through foundations or corporate organizations by establishing The Tahfidz House Foundation. 2)Implementation of direct involvement by providing assistance to darul falah orphanage foundation in the form of funds and groceries. 3) Implementation of cooperation with social institutions or non-governmental organizations. Implementation of Corporate Social Responsibility (CSR) Work Program in Eramart Samarinda uses Islamic economic principles including The Principle of Justice, Lil‟alamῑn and Maslahah Principle (Public Interest). Keyword: Implementation, Corporate Social Responsibility, Islamic economic principles