{"id":"https://openalex.org/W7130643126","doi":"https://doi.org/10.21274/an.v12i2.11151","title":"Redefining CSR through Qur\u2019anic Spirituality: A Conceptual Model Based on Surah Yusuf","display_name":"Redefining CSR through Qur\u2019anic Spirituality: A Conceptual Model Based on Surah Yusuf","publication_year":2025,"publication_date":"2025-10-01","ids":{"openalex":"https://openalex.org/W7130643126","doi":"https://doi.org/10.21274/an.v12i2.11151"},"language":"en","primary_location":{"id":"doi:10.21274/an.v12i2.11151","doi":"https://doi.org/10.21274/an.v12i2.11151","is_oa":true,"landing_page_url":"https://doi.org/10.21274/an.v12i2.11151","pdf_url":null,"source":{"id":"https://openalex.org/S4210227083","display_name":"An-Nisbah Jurnal Ekonomi Syariah","issn_l":"2406-8276","issn":["2406-8276","2549-5712"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","norway-1"],"host_organization":"https://openalex.org/P4310314980","host_organization_name":"State Institute of Islamic Studies (IAIN) Tulungagung","host_organization_lineage":["https://openalex.org/P4310314980"],"host_organization_lineage_names":["State Institute of Islamic Studies (IAIN) Tulungagung"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"An-Nisbah: Jurnal Ekonomi Syariah","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.21274/an.v12i2.11151","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5011371414","display_name":"Rimi Gusliana Mais","orcid":"https://orcid.org/0000-0002-2625-0601","observed_orcids":["https://orcid.org/0000-0002-2625-0601"]},"institutions":[{"id":"https://openalex.org/I4405279027","display_name":"Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta","ror":"https://ror.org/00xmxzy70","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405279027"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Rimi Gusliana Mais","raw_affiliation_strings":["Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta","institution_ids":["https://openalex.org/I4405279027"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5126500911","display_name":"Munir","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405279027","display_name":"Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta","ror":"https://ror.org/00xmxzy70","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405279027"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Munir","raw_affiliation_strings":["Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta","institution_ids":["https://openalex.org/I4405279027"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5126480181","display_name":"Fildza Gholiyatun","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405276247","display_name":"Sekolah Tinggi Ilmu Syariah Al-Manar","ror":"https://ror.org/052tmx322","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405276247"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Fildza Gholiyatun","raw_affiliation_strings":["Sekolah Tinggi Ilmu Syari\u2019ah Al-Manar Jakarta"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Sekolah Tinggi Ilmu Syari\u2019ah Al-Manar Jakarta","institution_ids":["https://openalex.org/I4405276247"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.8021,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.69008766,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":91,"max":95},"biblio":{"volume":"12","issue":"2","first_page":"152","last_page":"172"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12393","display_name":"Workplace Spirituality and Leadership","score":0.5034000277519226,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12393","display_name":"Workplace Spirituality and Leadership","score":0.5034000277519226,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.22419999539852142,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13603","display_name":"Corporate Social Responsibility and Sustainability","score":0.149399995803833,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/surah-yusuf","display_name":"Surah Yusuf","score":0.9950000047683716},{"id":"https://openalex.org/keywords/islamic-economics","display_name":"Islamic economics","score":0.847000002861023},{"id":"https://openalex.org/keywords/organizational-governance","display_name":"organizational governance","score":0.6050000190734863},{"id":"https://openalex.org/keywords/spiritual-principles","display_name":"spiritual principles","score":0.4650000035762787},{"id":"https://openalex.org/keywords/amanah","display_name":"amanah","score":0.75},{"id":"https://openalex.org/keywords/maslahah","display_name":"maslahah","score":0.8299999833106995},{"id":"https://openalex.org/keywords/al-falah","display_name":"al-falah","score":0.9110000133514404},{"id":"https://openalex.org/keywords/nonprofit-organizations","display_name":"nonprofit organizations","score":0.5550000071525574},{"id":"https://openalex.org/keywords/ethical-leadership","display_name":"ethical leadership","score":0.6359999775886536},{"id":"https://openalex.org/keywords/social-responsibility","display_name":"social responsibility","score":0.5180000066757202},{"id":"https://openalex.org/keywords/spiritual-accountability","display_name":"spiritual accountability","score":0.42800000309944153}],"concepts":[{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.7360000014305115},{"id":"https://openalex.org/C9354725","wikidata":"https://www.wikidata.org/wiki/Q286017","display_name":"Operationalization","level":2,"score":0.564300000667572},{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.5479000210762024},{"id":"https://openalex.org/C156325361","wikidata":"https://www.wikidata.org/wiki/Q1152864","display_name":"Grounded theory","level":3,"score":0.5472000241279602},{"id":"https://openalex.org/C13606891","wikidata":"https://www.wikidata.org/wiki/Q2623243","display_name":"Conceptual model","level":2,"score":0.5401999950408936},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.5117999911308289},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.5038999915122986},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.4507000148296356},{"id":"https://openalex.org/C4445939","wikidata":"https://www.wikidata.org/wiki/Q432","display_name":"Islam","level":2,"score":0.43130001425743103},{"id":"https://openalex.org/C190248442","wikidata":"https://www.wikidata.org/wiki/Q839486","display_name":"Qualitative research","level":2,"score":0.40310001373291016},{"id":"https://openalex.org/C147598955","wikidata":"https://www.wikidata.org/wiki/Q3427818","display_name":"Social responsibility","level":2,"score":0.39579999446868896},{"id":"https://openalex.org/C157298493","wikidata":"https://www.wikidata.org/wiki/Q5403411","display_name":"Ethical leadership","level":2,"score":0.3910999894142151},{"id":"https://openalex.org/C119232533","wikidata":"https://www.wikidata.org/wiki/Q873451","display_name":"Business ethics","level":2,"score":0.3727000057697296},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.3580999970436096},{"id":"https://openalex.org/C74196892","wikidata":"https://www.wikidata.org/wiki/Q7781188","display_name":"Thematic analysis","level":3,"score":0.33739998936653137},{"id":"https://openalex.org/C514793146","wikidata":"https://www.wikidata.org/wiki/Q168796","display_name":"Spirituality","level":3,"score":0.3237000107765198},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.323199987411499},{"id":"https://openalex.org/C32464470","wikidata":"https://www.wikidata.org/wiki/Q1337916","display_name":"Emic and etic","level":2,"score":0.3199000060558319},{"id":"https://openalex.org/C14224292","wikidata":"https://www.wikidata.org/wiki/Q13600188","display_name":"Conceptual framework","level":2,"score":0.301800012588501},{"id":"https://openalex.org/C120757647","wikidata":"https://www.wikidata.org/wiki/Q381136","display_name":"Shareholder","level":3,"score":0.28380000591278076},{"id":"https://openalex.org/C7225491","wikidata":"https://www.wikidata.org/wiki/Q2697537","display_name":"Leadership studies","level":3,"score":0.27950000762939453},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.2786000072956085},{"id":"https://openalex.org/C71104824","wikidata":"https://www.wikidata.org/wiki/Q1476639","display_name":"Structural equation modeling","level":2,"score":0.26579999923706055},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.2648000121116638},{"id":"https://openalex.org/C95124753","wikidata":"https://www.wikidata.org/wiki/Q875686","display_name":"Environmental ethics","level":1,"score":0.25940001010894775},{"id":"https://openalex.org/C55587333","wikidata":"https://www.wikidata.org/wiki/Q1133029","display_name":"Engineering ethics","level":1,"score":0.25920000672340393},{"id":"https://openalex.org/C2778120531","wikidata":"https://www.wikidata.org/wiki/Q661062","display_name":"Connotation","level":2,"score":0.2587999999523163},{"id":"https://openalex.org/C44725695","wikidata":"https://www.wikidata.org/wiki/Q288156","display_name":"Normative","level":2,"score":0.257999986410141},{"id":"https://openalex.org/C26517878","wikidata":"https://www.wikidata.org/wiki/Q228039","display_name":"Key (lock)","level":2,"score":0.2565999925136566}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.21274/an.v12i2.11151","doi":"https://doi.org/10.21274/an.v12i2.11151","is_oa":true,"landing_page_url":"https://doi.org/10.21274/an.v12i2.11151","pdf_url":null,"source":{"id":"https://openalex.org/S4210227083","display_name":"An-Nisbah Jurnal Ekonomi Syariah","issn_l":"2406-8276","issn":["2406-8276","2549-5712"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","norway-1"],"host_organization":"https://openalex.org/P4310314980","host_organization_name":"State Institute of Islamic Studies (IAIN) Tulungagung","host_organization_lineage":["https://openalex.org/P4310314980"],"host_organization_lineage_names":["State Institute of Islamic Studies (IAIN) Tulungagung"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"An-Nisbah: Jurnal Ekonomi Syariah","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.21274/an.v12i2.11151","doi":"https://doi.org/10.21274/an.v12i2.11151","is_oa":true,"landing_page_url":"https://doi.org/10.21274/an.v12i2.11151","pdf_url":null,"source":{"id":"https://openalex.org/S4210227083","display_name":"An-Nisbah Jurnal Ekonomi Syariah","issn_l":"2406-8276","issn":["2406-8276","2549-5712"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","norway-1"],"host_organization":"https://openalex.org/P4310314980","host_organization_name":"State Institute of Islamic Studies (IAIN) Tulungagung","host_organization_lineage":["https://openalex.org/P4310314980"],"host_organization_lineage_names":["State Institute of Islamic Studies (IAIN) Tulungagung"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"An-Nisbah: Jurnal Ekonomi Syariah","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4391140720","https://openalex.org/W4396580731","https://openalex.org/W7136370202","https://openalex.org/W4411215393","https://openalex.org/W4402094973","https://openalex.org/W7128724392","https://openalex.org/W1992646338","https://openalex.org/W7207785661","https://openalex.org/W7202281611","https://openalex.org/W7154485857"],"abstract_inverted_index":{"This":[0,179],"study":[1,41,180],"aims":[2],"to":[3,182,201],"develop":[4],"a":[5,38,196,212],"model":[6,21,199,208],"of":[7,57,101,131,146,158,163],"Corporate":[8],"Spiritual":[9],"Responsibility":[10],"(CSpR)":[11],"grounded":[12,198],"in":[13,54,175,219],"Qur\u2019anic":[14,187,213],"values,":[15],"specifically":[16],"Surah":[17],"Yusuf":[18],"(12:54\u201357).":[19],"The":[20,78,99,207],"integrates":[22],"spirituality":[23],"into":[24,110,190],"corporate":[25],"responsibility":[26],"by":[27,139,143,185],"embedding":[28],"ethical,":[29],"social,":[30],"and":[31,52,73,90,97,124,153,194,204],"spiritual":[32,83,225],"dimensions":[33],"within":[34],"organizational":[35,217],"governance.":[36],"Using":[37],"qualitative":[39],"case":[40],"approach,":[42],"this":[43],"research":[44],"examines":[45],"how":[46],"these":[47,102],"values":[48,189],"are":[49,167],"interpreted,":[50],"operationalized,":[51],"evaluated":[53],"the":[55,129,144,156,164],"management":[56],"Pondok":[58],"Pesantren":[59],"Alhidayah":[60],"Almumtazah,":[61],"Indonesia.":[62],"Data":[63],"were":[64],"collected":[65],"through":[66,106,211],"in-depth":[67],"interviews":[68],"with":[69,155],"four":[70],"key":[71],"informants":[72],"analyzed":[74],"using":[75],"thematic":[76],"analysis.":[77],"findings":[79],"identify":[80],"eight":[81,165],"core":[82],"principles:":[84],"trustworthiness":[85],"(amanah),":[86,152],"honesty,":[87],"justice,":[88],"patience":[89],"perseverance,":[91],"visionary":[92,171],"leadership,":[93],"wisdom,":[94],"social":[95],"responsibility,":[96],"sincerity.":[98],"success":[100,134],"principles":[103,166],"is":[104,135,222],"assessed":[105],"their":[107],"observable":[108],"integration":[109],"governance":[111,192],"practices,":[112],"including":[113],"financial":[114],"transparency,":[115],"equitable":[116],"decision-making,":[117],"community":[118],"engagement":[119],"programs,":[120],"ethical":[121,150,188],"leadership":[122,172],"conduct,":[123],"institutional":[125],"sustainability":[126,218],"orientation.":[127],"In":[128],"framework":[130],"Islamic":[132,220],"economics,":[133],"not":[136],"measured":[137],"solely":[138],"material":[140],"performance":[141],"but":[142],"realization":[145],"maslahah":[147],"(public":[148],"welfare),":[149],"accountability":[151],"alignment":[154],"concept":[157],"al-falah":[159],"(holistic":[160],"well-being).":[161],"Seven":[162],"consistently":[168],"implemented,":[169],"while":[170],"remains":[173],"underdeveloped":[174],"strategic":[176],"planning":[177],"processes.":[178],"contributes":[181],"CSR":[183,210],"literature":[184],"operationalizing":[186],"measurable":[191],"indicators":[193],"proposing":[195],"spiritually":[197],"applicable":[200],"both":[202],"non-profit":[203],"commercial":[205],"organizations.":[206],"redefines":[209],"epistemology,":[214],"emphasizing":[215],"that":[216],"economics":[221],"inseparable":[223],"from":[224],"accountability.":[226]},"counts_by_year":[{"year":2026,"cited_by_count":1}],"updated_date":"2026-11-13T13:42:25.865203","created_date":"2026-02-20T00:00:00"}