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All Journal Jurnal Indo-Islamika Dimas: Jurnal Pemikiran Agama untuk Pemberdayaan Jurnal Ilmiah Al-Syir'ah Riwayah : Jurnal Studi Hadis Mabny : Journal of Sharia Management and Business Journal of Islamic Economics, Management, and Business (JIEMB) Mamangan Social Science Journal Muslim Business and Economic Review International Journal of Islamic Finance (IJIF) Jurnal of Islamic Economic Studies
Isman, Ainul Fatha
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Asset and Liability Management (ALMA), Islamic Corporate Social Responsibility (ICSR), and Zakat Collectively Contribute to Increasing Company Value, as Seen from the Perspective of Sharia Economic Theory (SET) Ismawati, Ismawati; Bulutoding, Lince; Fitrianti, Retno; Isman, Ainul Fatha
Jurnal Mamangan Vol 14, No 2 (2025): Jurnal Ilmu Sosial Mamangan Accredited 2 (SK Dirjen Ristek Dikti No. 0173/C3/DT
Publisher : LPPM Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/mamangan.v14i2.9741

Abstract

Increasing the value of a banking company based on Islamic corporate theory is not only about financial profit, but also about sustainability, justice, and blessings in business. This study aims to reveal and analyze the role of Asset and Liability Management (ALMA) as a form of accountability to humans, Islamic Corporate Social Responsibility (ICSR) as a form of accountability to nature, and zakat as a form of accountability to God in optimizing company value based on Islamic Corporate Theory. This study is a quantitative study with a causal associative research type, the population in this study is 14 Islamic Commercial Banks in Indonesia. Data analysis uses multiple linear regression with e-Views as an analytical tool. The results show that Asset and Liability Management (ALMA) and Islamic Corporate Social Responsibility (ICSR) have a positive effect on the value of Islamic banking companies, while zakat does not affect the value of Islamic banking companies; this is because the role of Islamic banking in collecting zakat funds is not optimal. Simultaneously, 96% of company value can be explained by three independent variables: ALMA, ICSR, and Zakat. Meanwhile, other variables outside the model explain the remaining 4%. This figure indicates a significant influence, meaning that ALMA, ICSR, and Zakat, if properly managed in Islamic banking, can become pillars for increasing the value of Islamic banking companies. The novelty of this research is that these three pillars should be a focus for Islamic banks to increase company value, particularly in strengthening their role in collecting zakat funds.
Co-Authors Abdurrahman Mansyur Aeni, Nur Cholifatul Ali Wardani, Ali Chuzaemah, Siti Eka Puspita Sari Firdaus Firdaus Harahap, Burhanuddin Ibrashen, Ahmed Amhamed Ahmed Isman, Ikhwanul Fitrah Ismawati Ismawati Katman, Muhammad Nasri Lince Bulutoding Mansir, Amalia Undip Putri Muhammad Umar Nufus, Ilma Silmi Nur Hidayah Qamaruddin, Muh. Yusuf Retno Fitrianti Rodhoni, Ahmad Salju Salju, Salju Sidang, Nur Khaerat Tamami, Ahmad Ummu Kaltsum Wan Zulkiffli, Wan Farha binti