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p-Index From 2021 - 2026
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All Journal Riset Akuntansi dan Keuangan Indonesia
Hawin Alaina
Politeknik Negeri Madiun
Economics, Econometrics & Finance

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Assessing Islamic Bank Health and Its Impact on the Green Economy: A Maqasid Sharia Approach in Indonesian Islamic Commercial Banks Mukti Prasaja; Ulfa Rahmawati; Aan Nurrohman; Hawin Alaina
Riset Akuntansi dan Keuangan Indonesia Vol. 11 No. 2 (2026): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v11i2.18817

Abstract

This study aims to analyze the impact of Islamic bank health assessments on the green economy through a Maqasid Sharia approach. The method employed is a quantitative approach, with the population comprising Islamic Commercial Banks (BUS) in Indonesia from 2020 to 2024. Furthermore, sample selection was conducted using purposive sampling. The data analysis technique utilizes panel data regression to simultaneously analyze cross-company and time-series data variations. The dependent variable, green economy, is measured using Maqasid Sharia, then the independent variable, Islamic bank health, is divided into two elements: the financial aspect—with indicators comprising risk, governance, earnings, and capital—and the Sharia concept aspect, indicated by Sharia investment and profit-sharing income. The results of the study show that the variables of Good Corporate Governance, Capital, and Sharia Compliance have a significant impact on the green economy. Meanwhile, the risk profile and earnings variables show no effect. Additionally, the moderating variable SEOJK No. 16 of 2021 does not provide any significant effect in strengthening or weakening the relationship between the variables.
Co-Authors Aan Nurrohman Prasaja, Mukti - Rahmawati, Ulfa