MALIA: Journal of Islamic Banking and Finance
Vol 8, No 2 (2024): MALIA: Journal of Islamic Banking and Finance

Fiqh Bi'ah Analysis on Social Environmental Audit

Hilal, Syamsul (Unknown)
Sisdianto, Ersi (Unknown)



Article Info

Publish Date
31 Dec 2024

Abstract

This research aims to analyze the application of Fiqh Bi'ah (Islamic environmental fiqh) in environmental social auditing practices, focusing on how Islamic principles can improve environmental accountability and sustainability. Using qualitative research methods, the object of this study includes the application of Fiqh Bi'ah principles in environmental social auditing. The data collection techniques used are interviews, observation, and document analysis, with data analysis through data reduction, verification, and conclusion drawing. The results show that the application of Fiqh Bi'ah principles, such as khilafah (guardian of the earth), mizan (balance), as well as the prohibition of fasād (destruction) and isrāf (waste), strengthen the moral and ethical framework in environmental auditing. The limitations of this study lie in the limited sample size and less generalizability of the findings beyond the university context. The novelty of this study theoretically combines Islamic teachings with environmental auditing practices, and practically provides guidance in improving environmental accountability based on Islamic values. It is recommended that organizations incorporate Fiqh Bi'ah principles, such as khilafah, mizan, and the prohibition of fasād and isrāf, into their environmental auditing frameworks to enhance accountability and sustainability in line with Islamic ethical values 

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Journal Info

Abbrev

syirkah

Publisher

Subject

Economics, Econometrics & Finance

Description

MALIA: Journal of Islamic Islamic and Finance publishes articles with two related to themes; Islamic banking and finance. The first major theme is the Islamic Banking. The study of Islamic banking include all submissions related to Islamic banking, be it management, marketing, accounting, product, ...