Titasya Tania Damayanti
Politeknik Negeri Banjarmasin

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Implementasi Green Banking pada Bank Muamalat Indonesia KCU Banjarmasin Rizky Fadhillah; Titasya Tania Damayanti; Manik Mutiara Sadewa
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3623

Abstract

This research is motivated by the escalating issue of global warming, which demands the banking sector to contribute to environmental preservation through the concept of green banking. As a pioneer of Islamic banking within the First Movers on Sustainable Banking, Bank Muamalat Indonesia bears a moral responsibility to integrate environmental aspects into its operational activities. Therefore, the purpose of this study is to analyze in depth the implementation of green banking at PT Bank Muamalat Indonesia KCU Banjarmasin. The method used is descriptive qualitative, with the research scope focused on operational activities such as reducing paper usage, utilizing electronic transactions, and implementing eco-friendly policies at the research site. Informant selection was determined based on structural criteria of the highest position to ensure data validity, along with document samples in the form of bank internal regulations. Data were collected through non-participant observation for two months, in-depth interviews, and documentation, which were analyzed using six Green Coin Rating (GCR) indicators and validated through a supporting questionnaire regarding the building's physical condition. The results indicate that Bank Muamalat Indonesia KCU Banjarmasin has optimally implemented green banking in internal aspects, such as energy efficiency (carbon emission) and reducing paper usage. However, on the external aspect, the green investment and green rewards indicators have not been maximized because financing distribution is still dominated by the consumer sector and there is no formal incentive standard for eco-friendly customers. In conclusion, the implementation of green banking at the branch level heavily relies on the creativity of local management in optimizing existing facilities and technical policy support from the head office.