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This article has answered on two questions; what the process-outcome weight ratio for oriented outcome should be? The second question is: What are the items would be reflected elements under dimensions of both sides? In logic thinking, the used corporate social responsibility (CSR) dimensions of Islamic banks (IBs) have different impacts on the society as result for that these dimensions should be different. There still is very lack in using appropriate weights of dimensions to measure of CSR in IB. By redistribution of the dimensions to two types; business process dimensions (BPDs) and oriented outcome dimensions (OODs) then give each type specific weight to suit their consequence on the CSR’s level in IBs. From 115 items, 23 sub-dimensions, and 7 dimensions that have taken from 18 articles since 2005 until 2013, this article has selected 16 items, 9 sub-dimensions, and 5 dimensions. Only Mohammed et al. (2008) built an index has different weights of the CSR’s dimensions based on several academic experts in IB. The dimensions’ weights has been calculated based on weights of Mohammed et al (2008) in which ratio of BPDs and OODs has been 54 and 46 respectively.

There are some academic efforts that have tried to measure corporate social responsibility (CSR) in Islamic banks (IBs) practices. But there is very lack in measuring the CSR of IBs through their operations not through their oriented outcomes. This article has suggested Musharakah and equity as new items to fill the important gap in measuring field of IBs’ CSR. In this work, the Musharakah is social and economic tool in IB finance and it is for the customers. Whilst the equity is a type of investments in IBs, in which the bank is as shareholder in other business organizations. It is coming from the deeper understanding of Shari’ah principles (Maqasid Shariah) in Islamic business world. With both cases (Musharakah with customers or equity with investors) IBs will share other in loss and profit and they are more far from Riba (interest rate) as in conditional banks. Not enough that IBs are undergo for Islamic law (Fiqhi) to reach the best level of CSR but they should have investments and financing that based on broad utility for the society. That is not mean that oriented-outcome side is not important of the IB’s CSR.