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All Journal Jurnal Buana Akuntansi Green Economics: International Journal of Islamic and Economic Education
Liya Setiawati
Universitas Islam Bandung
Economics, Econometrics & Finance

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Exploring the Evolution of Green Sukuk Research: Trends, Themes, and Policy Implications for Sustainable Islamic Finance Liya Setiawati
Green Economics: International Journal of Islamic and Economic Education Vol. 2 No. 4 (2025): October: Green Economics: International Journal of Islamic and Economic Educati
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/greeneconomics.v2i4.357

Abstract

This study explores the intellectual and thematic evolution of green sukuk research within Islamic sustainable finance from 2015 to 2025. Using a hybrid methodological design that integrates the PRISMA-guided Systematic Literature Review with Watase Uake network analysis, the study identifies 17 core Scopus-indexed articles that collectively define the field’s conceptual and empirical development. Results reveal a three-phase evolution: (1) a formative stage emphasizing ethical legitimacy and Sharia compliance; (2) a transitional phase integrating pricing efficiency, market risk, and policy frameworks; and (3) a maturity phase characterized by econometric modeling, behavioral-finance integration, and sustainability governance. Thematic clusters extracted from bibliometric mapping include financial performance and market dynamics, institutional legitimacy and policy frameworks, behavioral intention and investor psychology, and technological innovation and ESG disclosure. Despite methodological advancement, the literature remains geographically concentrated in Malaysia and Indonesia and exhibits theoretical fragmentation across behavioral, financial, and institutional models. Findings highlight key research gaps involving contradictory evidence on yield–risk relationships, inconsistent behavioral determinants of investment intention, and insufficient integration of moderating or mediating mechanisms. The study advances theoretical pluralism by connecting the Theory of Planned Behavior (TPB), Institutional and Legitimacy Theory, and Resource-Based View (RBV) into an integrated model explaining how legitimacy, behavior, and strategic capability jointly drive green sukuk adoption. Policy implications emphasize the need for harmonized regulation, behavioral incentives, and digital transparency to strengthen credibility and accelerate sustainable-finance transformation in line with SDGs 7 and 13.
Reconstructing Islamic Financial Management Philosophy through a Dynamic Maqashid al-Shariah Framework Liya Setiawati; Muhardi Muhardi
Green Economics: International Journal of Islamic and Economic Education Vol. 3 No. 1 (2026): January: Green Economics: International Journal of Islamic and Economic Educati
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/greeneconomics.v3i1.466

Abstract

The last few decades of the institutionalization of Islamic finance are notable for the fundamental controversies surrounding its institutionalization. These controversies can be seen rooted in the dual phenomena of the legalistic form taking Islamic finance as a practice and the overwhelming reliance on modern managerial paradigms. There are significant ethical gaps as consequence. The objective of the current research is to aim to help reconstruct the philosophy of Islamic financial management from the perspective of the maqasid al-shariah and, importantly, to treat it as a primary lens and not secondary. The research employs a qualitative conceptual and philosophical approach and attempts to engage the prevailing paradigms and contours of Islamic finance through the lenses of ontology, epistemology and axiology. The research finds that contemporary Islamic financial management suffers from a deficient ontology of profit, epistemology of compliance and an axiology that is instrumentally weak. In light of the above, the research articulates the philosophy of Islamic Finance in the direction of the maqasid and posits that finance as an instrument of maslahah, and so, in that order, integrate revelation, reason, and the socio-economic order, and it is, thereby, just to place the preeminent values of human dignity, justice and the welfare of the greater good (public) in the financing of maslahah. The research articulates a coherently formulated philosophy of Islamic financial management based on the maqasid for the Islamic financial management of practice and for empirical, policy and institutional Islamic finance reform, and so makes a significant theoretical contribution.
Analisis Dampak Pariwisata Berkelanjutan terhadap Kinerja Keuangan Destinasi Wisata: Perspektif Sustainable Development Goals (SDGs) Wiwit Pawitri; Muhammad Syahrudin; Laras Angelia Nirwana Sari; Liya Setiawati
Jurnal Buana Akuntansi Vol. 11 No. 1 (2026): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/fq9vd943

Abstract

Research on sustainable tourism has grown significantly in recent years as increasing attention is given to sustainability issues within the tourism sector. However, empirical studies that specifically examine the impact of sustainable tourism on destination financial performance within the framework of the Sustainable Development Goals (SDGs) remain relatively limited. Therefore, this study aims to analyze the relationship between sustainable tourism, the SDGs, and destination financial performance. This study employs a quantitative research approach using a survey method involving tourism stakeholders in West Java Province, Indonesia. Data were collected through structured questionnaires measured using a five-point Likert scale and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software. A total of 200 respondents were selected using purposive sampling. The study is grounded in Stakeholder Theory and the Resource-Based View (RBV) to explain the relationship between sustainable tourism practices and the economic performance of tourism destinations. The results indicate that sustainable tourism has a positive and significant effect on destination financial performance. In addition, the SDGs also have a positive and significant effect on destination financial performance. However, the moderating effect of SDGs on the relationship between sustainable tourism and destination financial performance is not statistically significant. This study contributes to the sustainable tourism literature by integrating the SDGs framework as a moderating variable in examining the economic implications of sustainable tourism practices on destination financial performance.
Co-Authors Laras Angelia Nirwana Sari Muhammad Syahrudin Muhardi Muhardi Wiwit Pawitri