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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Tahkim (Jurnal Peradaban dan Hukum Islam) MUQTASID Hayula: Indonesian Journal of Multidisciplinary Islamic Studies Jurnal ASET (Akuntansi Riset) Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Amwaluna Jurnal Ekonomi dan Keuangan Syariah Indonesian Journal of Islamic Economics Research JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Journal of Islamic Business and Economic Review (JIBER) Jurnal Riset Ekonomi Syariah Milkiyah: Jurnal Hukum Ekonomi Syariah Bandung Conference Series : Sharia Economic Law Bandung Conference Series : Syariah Banking Jurnal Riset Perbankan Syariah Influence: International Journal of Science Review Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
ifa hanifia senjiati
(Id Sinta : 6013836 ) Universitas Islam Bandung
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Integrating Fiqh, Maqasid Sharīa, and ESG: A Proposed Framework for Risk Management in Islamic Banking Sanusi, Sandy Rizki Febriadi; Malik, Zaini Abdul; Senjiati, Ifa Hanifia; Yuniawati, Fitri
Milkiyah: Jurnal Hukum Ekonomi Syariah Vol. 5 No. 1 (2026): Milkiyah: Jurnal Hukum Ekonomi Syariah
Publisher : Sekolah Tinggi Agama islam Negeri Majene

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46870/milkiyah.v5i1.1783

Abstract

Islamic banks are undergoing rapid digital transformation, yet this shift brings new vulnerabilities and increases exposure to climate‑related risks. These challenges indicate that digitalisation is not merely a technological upgrade but a strategic evolution requiring Islamic banks to embed sustainability and resilience at the core of their governance systems. This study aims to explain the integration of Fiqh principles and Maqāṣid Sharīa in Islamic bank risk management and explore the relevance of ESG to risk management. It also seeks to develop an ESG framework aligned with Fiqh and Maqāṣid Sharīa. Using a qualitative descriptive case study approach, this research examines Bank Syariah Indonesia (BSI) as the primary unit of analysis. Data were collected through triangulation (semi‑structured interviews with Sharia authorities and practitioners), document analysis of BSI’s 2023–2024 Sustainability Reports, relevant regulations, and direct observation of ESG implementation. The findings reveal that Fiqh provides the legal foundation for risk governance, while Maqāṣid Sharīa functions as an ethical and teleological compass guiding decision‑making toward public welfare. ESG, in turn, offers operational tools that transform Sharia values into measurable sustainability practices. Evidence from BSI’s initiatives in sustainable financing and digital financial inclusion demonstrates that ESG can operate as a vital instrument for risk mitigation while simultaneously generating positive socio‑environmental impact. Key implications include the need for regulators to develop ESG reporting standards that are integrated with Islamic law, the importance of capacity building for Sharia Supervisory Boards and risk management teams, and the necessity of industry‑wide commitment to sustainability as a driver of long‑term competitiveness and institutional resilience.
Pengelolaan dan Penyajian Laporan Keuangan Pesantren Berbasis Akuntansi Syariah : Analisis Kritis Pedoman Akuntansi Pesantren Ifa hanifia senjiati; ira siti rohmah maulida; zaldy Suhatman; itsnaina lathifah ridwan
JRAK: Journal of Accounting Research and Computerized Accounting Vol 11 No 1 (2020): JRAK: Jurnal RIset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v11i1.1849

Abstract

The potential of managing pesantren, especially in West Java, reaches 8342 pesantren with 453,981 students. Then it needs improvement in financial management because there are still many pesantren that have not been as good as Nurul Hijrah Islamic Boarding School in East Jakarta. During this time, the pesantren presents financial reports based on PSAK 45 and PSAK Entities without a Public Accountant (ETAP). However, some pesantren have not carried out financial reporting as in the related PSAK. The research method used is qualitative with a descriptive approach. Stages of research include literature review, formulation of research problems, preparation of research methods and instruments, data analysis, and concluding. Data collection techniques through surveys of pesantren in Depok City. Data analysis uses narrative analysis. The results of the study are that pesantren financial managers generally do not have an accounting or financial education background, financial management is manually systemized or an excel application, and there is no internet connection. The financial management of pesantren in Depok is decentralized and centralized. Islamic boarding school-based financial management is the presentation of financial statements prepared based on PSAK 45 related to non-profit organizations, PSAK ETAP, and PSAK Syariah from PSAK 101 to PSAK 112 about Waqf. So some accounts are added such as murabahah, salam, and istishna accounts; mudharabah and musyarakah investments; ijarah assets; endowments; receipt of zakat, infaq, and shodaqoh; qard receivables; musyarakah mutanaqisoh investment and temporary syirkah funds.
Co-Authors 10010321021, Nuraip Agnes Yulyanti Alifia Nur Shafa Alpiah Trisna Dewi Alpiah Trisna Dewi Ananda Reynaldi Ruhiat Anshori, Arif Rijal Athiyatul Fattah Camila Afiyanti Delia Anggraeni Delia Dwiyanti Hasanah Eri Rif'ah Hasanah Eva Fauziah Eva Fauziah Febriadi, Sandy Rizki Hilman Nurul Aripin Himayasari, Neng Dewi Ibnu Muhammad Zibran Imas Maesah Itsnaina Lathifah Ridwan Iwan Permana Iwan Setiawan M. Roji Iskandar Mamat Rachmat Effendi Maulida, Ira Siti Rohmah Muhammad Danu Attaraya Muhammad Fikri Rais Mubarok Neng Dewi Himayasari Nur Kholifa Mija Putri Fitriya Salsabila ridwan, itsnaina lathifah sabila azzahra Sifa Nursalimah Siska Lis Sulistiani Sri Wulan Titi Fitri Yanti Wahyudin, Yadi Wijayanti, Intan Manggala Winwin Yadiati Yadi Wahyudin yadi wahyudin Yuniawati, Fitri Yusup, Akhmad Zaini Abdul Malik Zaldy Suhatman Zaldy Suhatman, Zaldy Zia Firdaus Nuzula