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All Journal Journal of Accounting and Digital Finance Perwira Journal of Economics and Business (PJEB)
Efendi, Alfarisi Akbar
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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PENGARUH CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) PADA PERBANKAN SYARIAH DI INDONESIA Efendi, Alfarisi Akbar
Perwira Journal of Economics & Business Vol 4 No 1 (2024)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v4i1.300

Abstract

This research aims to analyze and provide empirical evidence regarding the influence of corporate governance and company characteristics on Islamic Social Report (ISR) disclosure in Islamic banks in Indonesia. This analysis uses independent variables: commissioner size, sharia supervisory board, company size, leverage and profitability. Meanwhile, the dependent variable is Islamic Social Reporting. The sample used in this research is sharia banking in Indonesia which reports its annual reports for the 2013-2016 period.
Islamic green accounting concept: Integrasi green accounting dan maqashid syariah untuk keberlanjutan keuangan islam Purwaningsih, Septi; Wardani, Nur Indah; Efendi, Alfarisi Akbar; Maharani, Destin Alfianika
Journal of Accounting and Digital Finance Vol. 6 No. 1 (2026): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v6i1.2794

Abstract

Climate change and environmental degradation require the financial sector to play an active role in supporting sustainability. Islamic finance has significant potential due to its foundational values that align with the principles of sustainable development. Contemporary Islamic accounting practices remain largely focused on formal compliance and have not yet comprehensively integrated environmental aspects. This study aims to analyze the integration of Green Accounting with the principles of Maqashid Syariah and Islamic environmental ethics, and to develop a conceptual framework for Islamic Green Accounting. This research adopts a qualitative approach through a systematic literature review of 32 selected articles sourced from Google Scholar (2015-2025) with the keywords Green Accounting, Maqashid Syariah, Islamic Finance, and ESG. The analysis employs content analysis and concept mapping, grounded in the Maqashid Syariah framework. The findings indicate strong alignment between Green Accounting and Maqashid Syariah, particularly in protecting life, progeny, and wealth. This study proposes a conceptual framework of Islamic Green Accounting that positions Maqashid Syariah as the value foundation, Green Accounting as the technical instrument, and sustainability as the ultimate objective.
Co-Authors Destin Alfianika Maharani Septi Purwaningsih, Septi Wardani, Nur Indah