This study examines the relationship between Islamic Values-Based Management (IVBM) and teacher performance in Madrasah Aliyah, with organizational commitment as a mediating variable and spiritual intelligence as both a direct predictor and a moderating variable. Using a quantitative explanatory design, data were collected from 297 teachers of public and private Madrasah Aliyah in Padang and Bengkulu, Indonesia. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The findings show that IVBM has a strong and significant effect on organizational commitment. Organizational commitment and spiritual intelligence also have significant positive effects on teacher performance. However, the direct effect of IVBM on teacher performance is not significant when organizational commitment and spiritual intelligence are included in the model. The indirect effect of IVBM on teacher performance through organizational commitment is significant, indicating that organizational commitment serves as the main mechanism through which Islamic managerial values are linked to teacher performance. The moderating effects of spiritual intelligence are not significant, suggesting that spiritual intelligence functions more clearly as a personal resource that directly supports teacher performance rather than as a boundary condition in the proposed model. Multigroup analysis shows no significant differences in structural relationships across institutional status or location. This study contributes to Islamic education management literature by demonstrating that Islamic values become organizationally effective when they are institutionalized in governance practices and internalized as teachers’ commitment to madrasah goals.