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All Journal Jurnal Ilmiah Mahasiswa Raushan Fikr
Nuralila
Universitas Islam Negeri Sumatera Utara, Medan, Indonesia
Religion Arts Social Sciences

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Implementasi ESG dan Efisiensi Operasional dalam Perbankan Syariah: Bukti dari Bank Syariah Indonesia Anggi Luthfiah Pane; Yusrizal; Nuralila
Jurnal Ilmiah Mahasiswa Raushan Fikr Vol 15 No 2 (2026): Jurnal Ilmiah Mahasiswa Raushan Fikr
Publisher : Lembaga Kajian dan Pemberdayaan Mahasiswa UIN Prof. KH. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/yb0het75

Abstract

Indonesia's Islamic banking industry has increasingly adopted Environmental, Social, and Governance (ESG) principles, raising questions about their relationship with operational efficiency. Yet, this relationship remains underexplored, particularly when ESG is interpreted through the objectives of Islamic law (maqasid al-shari'ah). Drawing on a qualitative case study of PT Bank Syariah Indonesia Tbk (BSI), we examine ESG practices and their association with operational performance. The findings show that ESG implementation coincided with a decline in the Operating Expenses to Operating Income (BOPO) ratio from 80.48% in 2021 to 69.93% in 2024, before rising moderately to 71.57% in 2025 amid substantial investment in digital transformation and sustainability infrastructure. While the study does not infer direct causality, the findings suggest that ESG may support cost discipline, risk management, institutional resilience, and competitiveness. Aligning ESG with maqasid al-shari'ah may therefore strengthen the efficiency, accountability, and sustainability of Islamic banking.
Co-Authors Anggi Luthfiah Pane Yusrizal