Azka Nur Diana
Universitas Islam Negeri Prof. K.H. Saifuddin Zuhri Purwokerto

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Sustainability in Islamic Banking: How Green Intellectual Capital and Competitive Pressure Shape Green Banking in Aceh Nanda Safarida; Alfian; Zubir; Rini Meliana; Azka Nur Diana; Mohd Hairul Azrin Haji Besar
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 15 No. 2 (2026): October (On Progress)
Publisher : Department of Sharia Economics Faculty of Islamic Economics and Business, Universitas Islam Syarifuddin Lumajang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v15i2.4035

Abstract

Background and research gap – Research on sustainability in Islamic banking in Aceh specifically, contextualized through the lens of green intellectual capital and the competitive pressures shaping "green banking" remains very scarce, rendering this study both theoretically and empirically significant. Purpose – This study aims to examine the influence of green intellectual capital consisting of green human capital (GHC), green structural capital (GSC), and green relation capital (GRC) on green banking (GB) in Sharia Commercial Banks in Aceh, as well as examine the role of competitive pressure (CP) moderation in these relationships. Design/methodology/approach – This quantitative research involved 200 employees from six Sharia Commercial Banks operating in Aceh, including Bank Syariah Indonesia, Bank Aceh Syariah, and Bank Muamalat. Data was collected through a Likert scale questionnaire consisting of 54 statement items distributed through Google Forms, and analyzed using partial least squares structural equation modelling (PLS-SEM) with the help of SmartPLS software. Key Findings – Of the 54 items, 42 items qualified for validity (outer loading above 0.70) and were retained for analysis, while 12 items were eliminated. The structural model showed strong predictive power, explaining 84.0% of the variance in GB (R² = 0.840). GSC had a significant positive effect on GB and was the most dominant predictor, while GHC and GRC had no significant effect directly on GB. CP itself did not have a significant direct effect on GB, but played an important role as a moderator: CP significantly strengthened the GSC–GB relationship, while significantly weakened the GRC–GB relationship. The role of CP moderation on the GHC–GB relationship was found to be insignificant. Research limitations/implications – This study was limited to 200 respondents from Islamic banks in Aceh, using a cross-sectional design that relies on respondents' perceptions. Future research is suggested to expand the sample to other regions and institutions, using longitudinal designs, as well as miningulate findings with objective data from the bank's sustainability report. Originality/value – This study provides new evidence that competitive pressures have a contrasting moderation effect reinforcing the role of structural capital while weakening the role of relational capital in the typical context of Islamic banking in Aceh.