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All Journal Jurnal Akuntansi
Maulana Ihsan Yusufi Suyatno
Accounting, Sekolah Tinggi Ilmu Ekonomi Totalwin, Semarang
Economics, Econometrics & Finance

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Green Accounting and Maqasid-ESG for Sustainable Islamic Banking Performance Maulana Ihsan Yusufi Suyatno; Andi Sri Wahyuni; Anisa Kusumawardani
Jurnal Akuntansi Vol. 30 No. 3 (2026): September-December 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v30i3.4100

Abstract

This study develops an integrated framework for sustainable performance in Islamic banking by combining green accounting, environmental management accounting (EMA), Maqasid-ESG integration, stakeholder involvement, and Islamic corporate governance. A sequential exploratory mixed-methods design was used. Delphi and Analytic Network Process procedures involving 12 experts identified and prioritized green banking indicators, followed by a survey of 70 managers from Islamic Commercial Banks and Islamic Business Units in Indonesia analyzed using PLS-SEM. The results show that green accounting positively affects sustainable performance, while EMA provides complementary partial mediation. Maqasid-ESG integration has the strongest direct effect. Stakeholder involvement strengthens the effect of green accounting, and Islamic corporate governance strengthens the effect of Maqasid-ESG integration. The model explains 60per cent of the variance in sustainable performance. The findings provide a multidimensional basis for integrating financial, social, environmental, spiritual, and technological indicators into sustainability measurement and governance in Islamic banks.
Co-Authors Andi Sri Wahyuni Anisa Kusumawardani