Corporate Social Responsibility Based on Rahmatan Lil'alamin in Increasing Company Value at Bank Muamalat Makassar
DOI:
https://doi.org/10.26618/eypehg83Keywords:
Corporate Social Responsibility, Rahmatan lil ‘Alamin, Nilai Perusahaan, Maqashid Syariah, Bank Muamalat.Abstract
This research aims to analyze the concept, application and benefits of Rahmatan lil 'Alamin-based Corporate Social Responsibility (CSR) in increasing company value at Bank Muamalat Makassar. This research uses a qualitative approach with the Islamic phenomenology method. Data was obtained through in-depth interviews, observation and documentation of informants consisting of management, employees, customers and beneficiaries of the Bank Muamalat Makassar CSR program. The research results show that the CSR concept at Bank Muamalat Makassar is not only understood as an institutional obligation, but as a form of social worship oriented towards maqashid sharia values. The implementation of Rahmatan lil 'Alamin-based CSR is realized through educational, social, humanitarian, health, da'wah and community economic empowerment programs. This implementation provides benefits in the form of increasing public trust, strengthening the company's image and reputation, customer loyalty, and sustainable relations between the company and the community. The implications of this research provide a theoretical contribution in developing the concept of CSR based on Islamic values and strengthening the maqashid sharia approach in the social responsibility practices of sharia banking in Indonesia. It is hoped that the findings of this research will become a reference for Islamic financial institutions in designing CSR models that are oriented towards universal benefit and corporate sustainability.
Downloads
References
Afifah Sutri. (2021). Analisis perbandingan kinerja keuangan Bank Syariah Mandiri dan Bank Negara. STIE Perbanas Surabaya.
Farhan, M., Soediro, A., Kusumawardani, M., Adhitama, F., & Lakilaki, E. (2024). Corporate social responsibility in Islamic banking: A practical evaluation. Indonesian Interdisciplinary Journal of Sharia Economics, 7(2). https://doi.org/10.31538/iijse.v7i2.4121
Fuadi, F., Sari, S. P., Sunarmi, S., & Mulyono, A. (2025). Corporate social responsibility in Islamic bank: Review of one decade of research and future directions. Journal of Islamic Accounting and Finance Research, 7(2).
Gunawan, H., Hendra, & Dauda, P. (2022). Islamic work ethics dalam peningkatan mutu kerja sumber daya insani PT Bank Muamalat Indonesia Cabang Makassar. Jurnal Ilmiah Manajemen dan Kewirausahaan, 1(2), 225–237.
Hendar, J., Chotidjah, N., & Rohman, A. (2021). Implementasi tanggung jawab sosial perusahaan pada perbankan syariah ditinjau dari maqashid syariah. Anterior Jurnal, 20(3), 70–79. https://doi.org/10.33084/anterior.v20i3.2334
Maharti, R. K., & Fahrullah, A. (2021). Penerapan etika bisnis syariah dan dampaknya terhadap loyalitas pelanggan. Jurnal Ekonomika dan Bisnis Islam, 4(1), 207–218.
Marito, N., & Hardana, A. (2021). Pengaruh zakat perbankan dan corporate social responsibility terhadap kinerja PT Bank Muamalat Indonesia. Journal of Islamic Social Finance Management, 2(2), 190–209.
Monawer, A. T. M., Abdul Rahman, N. N., Qasem Al-Nahari, A. A. A., Abdullah, L. H., Ali, A. K., & Meguellati, A. (2022). The actualization of maqāṣid al-sharīʿah in Islamic finance: A conceptual framework. International Journal of Islamic and Middle Eastern Finance and Management, 15(5), 847–864.
Negari, A. K., Sukoharsono, E. G., & Djamhuri, A. (2022). Proposing spirituality as the soul of corporate social responsibility accounting. Jurnal Akuntansi Multiparadigma, 13(2), 226–241.
Nurfatimah, G., Sriwardany, S., Harahap, J. P. R., & Irama, O. N. (2025). Pengaruh Islamic Corporate Social Responsibility (ICSR) dan kepatuhan syariah terhadap kinerja perbankan syariah. Economics and Digital Business Review, 6(2).
Prasetiyo, L. (2023). Formulasi prioritas program corporate social responsibility di bank syariah: Perspektif maqasid al-shariah. Etihad: Journal of Islamic Banking and Finance, 3(1).
Prasojo, P., Muhfiatun, M., Syarifah, L., & Rosman, R. (2025). Conformity of Indonesian Islamic bank CSR practices with maqashid shariah rules. Journal of Islamic Marketing, 16(9), 2596–2616. https://doi.org/10.1108/JIMA-01-2024-0047
Pratiwi, D. N., Setiyowati, A., & Huda, F. (2023). Quality of corporate social responsibility services at Bank Syariah Indonesia in the perspective of Islamic Social Reporting Index and Maqashid Shariah Index. Perisai: Islamic Banking and Finance Journal, 7(2).
PT Bank Muamalat Indonesia Tbk. (2025). Sustainability report 2024.
Tampubolon, & Siregar. (2019). Pengungkapan tanggung jawab sosial pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Jurnal Maneksi, 8(2), 223–229.
Yusdiansyah, E., & Hendar, J. (2022). Islamic corporate social responsibility in the company of sharia in Indonesia with the implementation of maqashid sharia. In Proceedings of the 4th Social and Humanities Research Symposium (pp. 344–348).
Zafar, M. B., & Sulaiman, A. A. (2020). Measuring corporate social responsibility in Islamic banking: What matters? International Journal of Islamic and Middle Eastern Finance and Management, 13(3), 357–388.
