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All Journal Jurnal Dinamika Pengabdian (JDP) Jurnal Mirai Management Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Mantik POINT Accounting Profession Journal (APAJI) Enrichment : Journal of Management Economics and Digital Business Review Jurnal Kewarganegaraan Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Ekonomika dan Dinamika Sosial Asian Journal of Management Analytics Mamangan Social Science Journal Development Policy and Management Review Economics and Business Journal Bata Ilyas Journal of Accounting JER International Journal of Humanities, Education, and Social Sciences
Retno Fitrianti
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT 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; Mazzei, Micaela
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.
MANAJEMEN PEMASARAN DIGITAL DAN JEJARING KEMITRAAN DALAM PENGEMBANGAN PRODUK VIRGIN COCONUT OIL (VCO) SEBAGAI UPAYA PENGUATAN EKONOMI LOKAL Widiawati, Wilda; Nacing, Nursyawal; Busa, Yunus; Laga, Amran; Fitrianti, Retno
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 8, No 12 (2025): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v8i12.4583-4597

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan nilai ekonomi dan daya saing produk Virgin Coconut Oil (VCO) melalui penerapan teknologi pemurnian dan strategi pemasaran digital di Desa Tungka, Kecamatan Enrekang, Kabupaten Enrekang. Metode pelaksanaan meliputi pelatihan teknologi pemurnian berbasis sistem adsorpsi dan filtrasi, pendampingan manajemen mutu produk, serta pelatihan digital marketing melalui pemanfaatan media sosial dan marketplace. Hasil kegiatan menunjukkan peningkatan signifikan terhadap pengetahuan dan keterampilan mitra dalam proses produksi VCO, terutama dalam hal pengendalian mutu dan daya tahan produk. Selain itu, penerapan pemasaran digital mendorong perluasan jaringan pemasaran dan peningkatan pendapatan mitra melalui penjualan daring. Secara keseluruhan, program ini berhasil memperkuat ekonomi lokal berbasis sumber daya kelapa, sekaligus menjadi model pemberdayaan masyarakat desa melalui inovasi teknologi dan manajemen pemasaran digital yang aplikatif dan berkelanjutan
Co-Authors . Fatmawati A.Baso Aditya Sapanang A.Nur Fitrianti Agussalim Agussalim Ahmad Taufiq Nurhasan Amran Laga Amri, Armin Andi Dyna Riana Andi Kusumawati ANDI SOPIAN Andi Velia Yusnafira Andi Zakinah Juniarti Andryirawan Yakub Anwar, Indah Lestari Arif Budiman Asis, Fitriani Asriani Asriani, Asriani Aulia Rahman Busa, Yunus Cynthia S, Daniella Daniella Cynthia S Fadilah Fadilah Fatmawati Fatmawati Fitrianti, A. Nur Gugun Gunawan Hamka Hamka, Hamka Hamrullah Hamzah Hasrul Piang Helda Nelvia Indraswati T.A. Reviane Indrawati Sinur Insany Fitri Nurqamar Isman, Ainul Fatha Ismawati Ismawati Isramia Isramia Juhasni Bahar Lince Bulutoding Madris Madris Makmur, Muhammad Fadel Dwi Mazzei, Micaela Mirzalina Zaenal Mita Muhammad Yusri Zamhuri Muhammad Yusri Zamhuri Muliana Muliana Novita Wulandari Nurqamar, Insany Fitri Nursini Nursini, Nursini Nursyawal Nacing Rahmatia Rahmatia Rahmatia Reviane, Indraswati Tri Abdi Rusneni Rusneni Sabir Sanusi Fattah Sapanang, A. Baso Aditya Sapanang, Baso Aditya Slamet, Sukmatica Sopian, Andi Sri Undai Nurbayani Sultan Suhab Sumule, Imanuela Chelsea Susanti, Nur Arini Titania Ramadhanti Wahda, Wahda Widiawati, Wilda Wijaya, Irvan Yakub, Andry Irawan Yakub, Andryirawan Zaenal, Mirzalina