Komitmen : Jurnal Ilmiah Manajemen
Vol. 6 No. 1 (2025): KOMITMEN: Jurnal Ilmiah Manajemen

THE ROLE OF GREEN ACCOUNTING IN ENHANCING FINANCIAL TRANSPARENCY IN ISLAMIC FINANCIAL INSTITUTIONS

Wardiyah, Mia Lasmi (Unknown)
Dzikrayah, Fithri (Unknown)
Ponirah, Ade (Unknown)
Maulana, Izzul Haq Firman (Unknown)
Fiddienillah, Qheista Noor (Unknown)



Article Info

Publish Date
07 Jan 2025

Abstract

This study explores the role of green accounting in enhancing financial transparency within Islamic financial institutions. Green accounting, as an approach that integrates environmental responsibility into financial reporting, has gained attention for its potential to improve accountability and sustainability in finance. In Islamic finance, transparency is not only a regulatory requirement but also an ethical imperative aligned with Shariah principles. By conducting a literature review, this study synthesizes existing research on green accounting frameworks and their applicability in Islamic financial institutions. The findings suggest that adopting green accounting practices can bridge the gap between financial reporting and environmental stewardship, thus fostering greater stakeholder trust. Additionally, this approach aligns with the ethical and social objectives of Islamic finance, reinforcing the institutions' commitment to sustainable practices. This study provides insights for policymakers and financial managers aiming to integrate green accounting as a tool for transparency and sustainability. The research contributes to the discourse on sustainability in Islamic finance and highlights areas for future empirical investigation.

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Journal Info

Abbrev

komitmen

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Komitmen; Jurnal Ilmiah Manajemen diterbitkan oleh Jurusan Manajemen Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sunan Gunung Djati Bandung. Jurnal ini menerbitkan hasil riset empiris pada bidang ilmu Manajemen meliputi Manajemen Sumber Daya Manusia, Pemasaran, Keuangan, Operasional, ...