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.
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