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Integration of ESG and Sharia Principles in Sri Sukuk: Challenges and Opportunities Towards a Sustainable Financial System Dewi, Ratna Sari; Hidayat, Toni; Munawarah
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 2 (2025): International Journal of Trends in Accounting Research (IJTAR), November 2025
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i2.1193

Abstract

This study aims to analyze the challenges and strategic opportunities for developing SRI Sukuk to support the sustainability of the Islamic financial system in Indonesia. The research method uses a descriptive qualitative approach with literature analysis of reputable international journals and national journals accredited by Sinta 1 and 2. The results show that although SRI Sukuk faces several challenges, such as limited global standards, low investor literacy, high certification costs, and a lack of social impact indicators, there are significant strategic opportunities. These opportunities include regulatory and public policy support, increasing demand from global institutional investors, synergy with the SDGs agenda and the Indonesian Islamic Economic Masterplan, the adoption of digital technology and Islamic fintech, and increasing sustainable financial literacy. This study concludes that SRI Sukuk has the potential to be a key driver of the transformation of the Islamic financial system towards green finance that is inclusive, transparent, and oriented towards the welfare of the people
Co-Authors Adawiyah, Marissa Tasya Adinda, Uci Adrial Falahi Ajat Sudrajat Amiati, Mega Andika, Fauziah Anggia Sari Lubis, Anggia Sari Antoro, Budi Ariyanti, Cici Niken Azzahra, Fadya Bangun, Fahriz Ramadifta batubara, mutia syahreza Dadang Juandi Darhim Darhim DIAN LESTARI Dian Safina, Wan Dini, Siti Dzulfikar, Ahmad Eka Hitmawati Evina, Evina Faizal, Akhmad Faqih, Achmad Firmansyah Firmansyah Gami, Emelia Rahmadany Putri Gamy, Emelia Rahmadany Putri Hadian, Arief Harahap, Nurhasanah Febriyanti Harahap, Wilda Sri Munawaroh Harahap, Yenti Anita Hasibuan, Melisa Zuriani Herawati Herawati Heru Hermawan Hutagaol, Jarungjung Hutasuhut, Rinaldi I Made Suarsana I Made Suarsana Indra Fauzi Jayawarsa, A.A. Ketut Jayusman, Sri Fitria Julianto Hutasuhut Junior, Joshua Lubis, Rita Elvina M. Radiansyah Maharani, Fitria Marpaung, Rosa Nurulita Masitah, Tina Herianty Munawarah Munawaroh Munawaroh Munawaroh Munawaroh, Wilda Sri Nasution, Ferdi Salim Nurfatimah, Gefira Nuryani Rustaman Oktavia S, Putri Putri Fitriasari, Putri Rahmat Hidayat, Yayat Rahmat, Muhammad Ramadhan Cik, Muhammad Rizky Ratna Sari Dewi Reza Hanafi Lubis Rini Hartati Rizki, Vitri Dea Rukmini Rukmini Rukmini Safina, Wan Dian Salwa, Siti Sari Wulandari Sari, Prista Purnama Selpa Pertiwi, Fiza Dora Sembiring, Zamalludin Sembiring, Zamaluddin Serianti, Putri Siregar, Feby Veronica Aini Siregar, Horia Siregar, Suri Ummi Sitompul, Muhammad Saleh Suhaila Husna Samosir Sunaenah, Sunaenah Syafina, Wan Dian TATI NURHAYATI Tukimin Tukimin Tumanggor, Mutawaqil Bilah Utama, Indra Utomo, Indra Wibawa, Wira Winda Maharani, Winda