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Journal : The International Journal of Accounting and Business Society

Creating Spiritual Value: The Islamic Way to Integrate Environmental and Social Responsibilities Fidiana; Handayani, Nur; Retnani, Endang Dwi
The International Journal of Accounting and Business Society Vol. 30 No. 3 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2022.30.3.679

Abstract

Purpose — While previous social and environmental accountability (SEA) research has been focused on company scenarios, in non-profit organizations (NPO), SEA has received little attention. This study focuses on traditional Islamic organizations as NPOs that provide commodities and services with the goal of increasing social value for the community at large. Accordingly, the current study aimed to develop a theoretical framework by elaborating the value system of main Islamic teachings to highlight the spiritual value of social and environmental consciousness and action. Design/methodology/approach — By employing the phenomenology approach through a way of interviews with several leaders as key persons in Al-Huda, this study found four major contributions were added to the existing literature. Findings — First, the belief in tauhid (Islamic monotheism) is the most fundamental aspect of the emotional spirit of social and environmental behavior. Second, the analysis shows that social and environmental responsibility was attached to personal responsibility. Third, the social and environmental responsibilities were aimed mostly at protecting the Islamic faith (aqidah). Fourth, analysis shows that accountabilities were for management and public purposes (horizontally) and for worship aspects (vertically). Practical implications — This case study emphasizes forms of social and environmental responsibility specific to Islamic entities, which may not be true in other entities. Originality/value — It shifts extrinsic goals such as economic motivation, profit, and business reputation in social and environmental activities into intrinsic and inherent moral responsibility. Keywords — Social and Environmental Sustainability; Tauhid; Worship; Holistic. Paper type — Case study
Co-Authors Afininda Melanawati, Afininda Agustin, Yuliana Aini Lubis, Nazwa Septi Akhmad Riduwan Al Amin, Nanda Adib Alifa Kamal, Nazla Amallia, Meita Ammar, Wafiqah Andini, Delvira Anggara, Dimaz Rifki Anggi Prasetyo Wibowo, Anggi Prasetyo Aninditia Sabdaningsih Anis Karlina, Anis Anisa Amri Isbala, Anisa Amri Apriliawati, Kiki Ninda Arif, Nariswari Putri Ariska, Nesa Arumsari, Vivien Fitriana Atikasari, Teti Tri Aziz, Faizal Umar Azizah, Muftiyatul Bangaran, Agnomelsya Budi Riharjo, Ikhsan Cahyani, Nilam Indah Cantika, Shafira Putri Cornelia Susilo, Maurinda Datupalinge, Bangkit Ayatullah Dawamah, Nurazizah Desi Dwi Kustianingsih, Desi Dwi Diah Ayuningrum, Diah Eka Kartika Sari Emmy Vismia Indyarwati, Emmy Vismia Fadhillah, Zaki Fauziyah, Miftahul Reza Felmawati, Erik Noviana Fidiana, Fidiana Firnandi Heliyanto, Firnandi Haziq, Juan Syakir Ika Putri, Alifyah Ismail Ismail Isro’ah, Binti Izzatul Yazidah, Izzatul Juliana Juliana Juliana Karamullah, Fernanda Ayu Khilmiyah, Isniatul Lailatul Amanah, Lailatul Larasati, Woro Lilis Ardini Lishanawati, Rd. Emilia Maanary, Audryan Novalino Manalib, Silvia Yeni Maria Valencia Wahyudi, Maria Valencia Mislawaty, Sri Eva Moestafidz, Chalieq Muhairiyah Syafrina, Muhairiyah Muhammad, Mazlina Mujio, Mujio Musaidah, Musaidah Musaidah N.K, Rahmawati Nasution, Irfan Sazali Novita Novita Nurhayati Octaviani, Nanda Eka Oktavianto Eko Jati Pinto, Eliza Xavier Soares Pradana, Yosea Eka Priyadi, Maswar Patuh Purnamasari, Ratna Dewi Wulan Purwandari, Elce Purwanti, Dyna Febri Rachmawati, Dian Eka Radya Ruslan, Shaiecka Rahmat, Aris Rahmawati, Rahmawati Rasyifa, Fayza RATNA WIJAYANTI Retnani, Endang Dwi Ria Wulansari, Ria Riyandini, Kristi Rizky Abrellian, Jevando Rizky Chintyawati, Rizky Robby Aditiya Romy, Robby Aditiya Rosiana, Eryza Ruslan, Shaiecka Radya Salsabilla, Anggina Zahra Saputra, Arun Saputra, Novitasari Saputra, Riyu Sari, Mey Rina Putri Andika Seja T, Novia Syalsa Dila Sembiring, Andini Br Setiawan, Irfan Setyaningsih, Ayu Siska Febriyanti Sofia, Azyka SRI ASTUTIK Sri Mulyaningsih Susanti Susanti Sutawijaya, Ahmad Hidayat Syakir Haziq, Juan syakur, Rosdiana T. Hidayat, Janthy Teguh Suryanto Toja, Veronika Rasdiana Trisdaningrum, Rinda Tuti Yanuarti Tutut Fitriati, Tutut Usiono Usiono Wahidahwati Wahidahwati, Wahidahwati Watiyah, Watiyah Widyastuti, Khamidah Nur Winarti, Yulita Ayu Winfi, Rahma Aliifah Yani, Sanda Ummu Lutfi Ahk Yati, Dwi Zahra Harahap, Atika Zainal Berlian Zakariyah, Eviyanti Zali, Muhammad Zulhaq, Arifah