Journal of Economics, Finance and Management Studies ISSN (print): 2644-0490, ISSN (online): 2644-0504 Volume 06 Issue 05 May 2023 Article DOI: 10.47191/jefms/v6-i5-08, Impact Factor: 7.144 Page No. 1911-1921 JEFMS, Volume 06 Issue 05 May 2023 www.ijefm.co.in Page 1911 Social Responsibility Pt. Bank Ntb Sariah East Lombok Branch Viewed from Islamic Business Ethics Hendri Yuda Sakti 1 , Muhammad Irwan 2 , Moh. Huzaini 3 1,2,3 Faculty of Economics and Business, Mataram University, Indonesia ABSTRACT: Distribution has always been a hot topic of discussion in Islamic economics because the discussion of this distribution is related to not only economic aspects but also social and political aspects. Hence, it attracts the attention of Islamic and conventional economic thinkers. This research aims to analyze the form of social responsibility of PT. Bank NTB Syariah East Lombok Branch is in accordance with the concept of Islamic distribution. The approach used in this study is qualitative, namely a research procedure that produces descriptive data in the form of speech or writing and behaviour that can be observed. The informants in this study were employees and the community involved in the Corporate Social Responsibility program. They collected data using interviews and documentation—data analysis through data reduction, data display, conclusion drawing and verification. The research results show the form of PT's social responsibility. Bank NTB Syariah, East Lombok Branch, follows the concept of Islamic distribution, including programs for educating the people and programs for sympathy. Funds for the East Lombok Branch of Bank NTB Syariah's CSR program are sourced from company profits, ZIS (zakat, infaq, Sadako) and benevolent funds (fines and non-halal income). The funds were collected by the East Lombok Branch of Bank NTB Syariah and managed by Laznas. KEYWORDS: Corporate Social Responsibility, Distribution, Islamic Business Ethics 1. INTRODUCTION 1.1. Background Distribution is one of the activities in human economic activities, in addition to production and consumption. The study of distribution has always been a hot topic of discussion in Islamic economics because this discussion in distribution is not only related to economic aspects but also social and political aspects, thus attracting attention to Islamic and conventional economic thinkers (Awuy et al., 2016). The thrust of the Qur'an on the distribution sector has also been explained explicitly. Distribution verses such as (QS. an-Anfal [8]: 1), (QS al-Hasyr [59]: 7), (QS. Al-Hadid [57]: 7), (QS. At-Taubah [ 59]: 60) contains the value of a strict prohibition on the accumulation of property or necessities for only a few people. The distribution of wealth that is unfair and equitable will make the rich richer and the poor poorer. One form of distribution is Corporate Social Responsibility (CSR). Corporate Social Responsibility or corporate social responsibility is defined as a business commitment to contribute to sustainable economic development through cooperation with employees and their representatives, their families, the local community and the general public to improve the quality of life in a beneficial way for the business itself. As well as for development. This contribution is reflected in the income and wealth distribution framework through economic and social activities (Fauzan and Purwanto, 2017). Islam also pays attention to the distribution of income and wealth. There are various forms of distribution in Islam, such as obligatory alms and sunnah alms. Among the obligatory alms is zakat, while zakat sunnah includes infaq and waqf. More specifically, this distribution process has also been arranged in such a way, both in terms of the receiving party and the status of the object being distributed. For example, the distribution of zakat funds must follow the rules contained in the Qur'an and the authentic hadiths of the Prophet. Objects that are distributed must also be free from several things, such as usury, theft, alcohol, and pork. (Wibowo, 2007). Corporate Social Responsibility (CSR), from the Islamic perspective, is an inherent consequence of the teachings of Islam itself. The aim of Islamic law (maqasid al sharia) is maslahah, so business attempts to create maslahah, not just for profit. Business in Islam has a very noble as well as strategic position because it is not only permitted in Islam but rather commanded by Allah in the Qur'an. In Islam's view, the obligation to carry out CSR is about fulfilling legal and moral obligations and strategies so that