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Bank Syariah Mandiri can strengthen its enrichment to the development of the country's economy, unexpectedly the improvement of people's well-being through the bank's business and also Corporate Social Responsibility (CSR) activities. Bank Syariah Mandiri CSR consists of zakat, infaq and sadaqah funds as well as additional social funds proposed for mustahik who need according to the criteria set by the management of BSM in collaboration with LAZNAS BSM. Bank Syariah Mandiri was placing Corporate Social Responsibility activities (Corporate Social Responsibility / CSR) within the framework of attempting company to obtain sustainability (sustainability) in the long run. The implementation of CSR programs in the form of social development refers to the Mandiri Syariah Cooperation Agreement (PKS) and the National Amil Zakat Institution (LAZNAS) Bangun Sejahtera Mitra (BSM) No. 21/560-PKS / DIR; 18/002 / PKS / YBSMU. The management mechanism of CSR programs in Mandiri Syariah has 2 (two) sources of funds, namely the Sadaqah Infaq zakat Fund (ZIS) and the Virtue / Social Fund. LAZNAS BSM, as an amil zakat company selected and mandated to manage zakat funds from BSM comply with the rules and regulations applicable.

The Mechanism of Managing Zakat Funds in Islamic Banking as Implementation of Corporate Social Responsibility (CSR)