Eni Haryani Bahri
IAIN Langsa

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Green Economy Dalam Prespektif Maqashid Syariah Eni Haryani Bahri
TANSIQ: Jurnal Manajemen dan Bisnis Syariah TANSIQ │ Vol. 5 │ No. 2 │ 2022
Publisher : Universitas Islam Negeri Sumatera Utara Medan

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Abstract

This article to describe the Green Economy concept in Indonesia from Maqashid al-Shari’ah perspective. With analysis method of library research, this paper describes how the Green Economy concept is applied in the Maqasid Syari'ah perspective, namely protecting religion, soul, mind, lineage, property and the environment. The results show that the green economy is in accordance with the goals, basic principles and systems of Islamic economics, that is to improve human welfare in the direction of improving the quality of human life and nature. In Islam the ultimate goal in all human activities has been contained in maqashid sharia by seeking five forms of safeguarding namely hifdz al-din, hifdz al-aql, hifdz al-nafs, hifdz al-maal and hifdz al-nasl, including in carrying out economic activities by keep the environment. In designing an implementable, reliable and comprehensive Green Economy implementation model, Indonesia should have an economic model that is truly green and relevant to the characteristics of the Indonesian nation. The principle of low carbon is basically in line with the maintenance of the soul and mind. The principle of resource efficiency is also in line with the maintenance of offspring and wealth. Also, the socially inclusive principle is found in the five aspects of maintenance in the concept of maqashid al-shari'ah.
PERBANKAN SYARIAH DALAM PERSPEKTIF DIGITALISASI (TRANSFORMASI, PRODUK DAN TEKNOLOGI) Eni Haryani Bahri; Rizka Ar Rahmah; Satria Darma
HUMAN FALAH: Jurnal Ekonomi Dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi Dan Bisnis Islam │ Vol. 13 │ No. 1 │ 2026
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/hf.v0i0.29719

Abstract

Digital transformation presents opportunities and challenges for the business and financial industries. Islamic banking is expected to accelerate the development of digital technology. This study aims to determine how Islamic banking maintains Sharia principles while adapting to technological dynamics in the context of digitalization. The research method applied in this study is a descriptive analytical method utilizing secondary data. The reason for this is to examine issues in the social, economic, or policy fields, as it uses data that has been previously collected and published, thereby saving time and costs. The results of the study show that by issuing Financial Services Authority Regulation (POJK) No. 77/POJK.01/2016 on information technology-based money lending services, Bank Indonesia and the Financial Services Authority have established clear and firm provisions that protect the interests of the public, both as lenders and borrowers. Bank Indonesia then issued Governor Board Regulation No. 19/14/PADG/2017 on Financial Technology (Regulatory Sandbox) as a limited testing area that is safe from a regulatory perspective. Testing of financial technology providers along with their goods, services, technology, and/or business plans is known as a limited testing area.
Disclosure of Islamic Social Reporting in Indonesian Islamic Banking: Comparative Analysis of Islamic Commercial Banks for the Period 2019–2023 Eni Haryani Bahri; Marfuah; Munadiati
Jurnal Investasi Islam Vol. 10 No. 2 (2025): Jurnal Investasi Islam
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/hfwqwj18

Abstract

CSR in the conventional perspective is disclosed using the Global Reporting Initiative (GRI) index, while CSR disclosure in the Islamic perspective uses Islamic Social Reporting. This study aims to analyze the disclosure of the ISR Index at Indonesian Sharia Commercial Banks for the period 2019-2023. The method used in this study is comparative qualitative with content analysis based on the concept of Shariah Enterprise Theory (SET). Based on the results of the study, overall, when viewed from the Islamic Social Reporting (ISR) Index, the level of disclosure carried out by each Islamic bank varies, indicating the company's ability to provide the best performance for the community. At Bank Syariah Indonesia, ISR disclosure has increased significantly since 2021, with an average ISR value of 92% in 2023, indicating highly informative disclosure. Bank Aceh Syariah remained stable at around 73–89%, which is typical for smaller regional banks with concise sustainability reports. Bank Muamalat scored lower, between 72–85%, but showed consistent and fairly comprehensive ISR disclosure. The corporate governance theme tends to have the highest score, while the environmental theme has the lowest score among the three banks, although it continues to improve every year. Disclosure scores are classified into the following categories: Very Informative (81-100).