ETIKONOMI
Vol 19, No 2 (2020)

Zero Waste Accounting for Islamic Financial Institutions in Indonesia and Its Role in Achieving Sustainable Development Goals

Yaser Taufik Syamlan (Institut Agama Islam Tazkia)
Murniati Mukhlisin (Institut Agama Islam Tazkia)



Article Info

Publish Date
08 Oct 2020

Abstract

This study aims to propose a model of Zero Waste Accounting in Islamic Financial Institutions in Indonesia and how it is relevant to the achievement of Sustainable Development Goals (SDGs).  Due to the nature of the research that is exploration thus the research adopts interpretative approach that is essential to validate the research with “convincingness” approach rather than positivist measures of the reliability, validity of data and the generalization of results. The finding documents that Zero Waste Accounting is in vein with the spirit of Maqashid ul-Shariah that has been embedded as a part of the purpose of Islamic financial institution establishment. Statement of Sources and Uses of Zero Waste Accounting should become one of the additional disclosures. The paper sheds a light the need on Zero Waste Accounting for the accounting standard setters.JEL Classification: G20, G52, Q56How to Cite:Syamlan, Y. T., & Mukhlisin, M. (2020). Zero Waste Accounting in Islamic Financial Institutions in Indonesia and Its Role in Achieving Sustainable Development Goals. Etikonomi: Jurnal Ekonomi, 19(2), 365-382. https://doi.org/10.15408/etk.v19i2.15538.

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Journal Info

Abbrev

etikonomi

Publisher

Subject

Economics, Econometrics & Finance

Description

Etikonomi is a peer-reviewed journal on Economics, Business and Management by Faculty of Economic and Business State Islamic University (UIN) Syarif Hidayatullah Jakarta. FOCUS This journal focused on economics, business, and management studies and present developments through the publication of ...