IIJSE
Vol 9 No 1 (2026): Sharia Economics

Integrating Sharia Accounting and Green Finance to Strengthen Environmental Governance: A Triple Bottom Line Approach

Mareta Putri (Universitas Sriwijaya, Palembang, Indonesia)
Inten Meutia (Universitas Sriwijaya, Palembang, Indonesia)
Shelly Febriana Kartasari (Universitas Sriwijaya, Palembang, Indonesia)



Article Info

Publish Date
19 Jan 2026

Abstract

This study explores the integration of Sharia accounting and green finance as a strategic framework to strengthen environmental governance through the Triple Bottom Line (TBL) approach People, Planet, and Profit. Using an exploratory and conceptual analysis method, this research examines how Islamic accounting principles emphasizing fairness, transparency, and moral responsibility align with green finance objectives centered on ecological and social sustainability. The findings reveal that Sharia-based financial instruments, such as green sukuk, play a crucial role in financing environmentally friendly projects without violating Islamic law. The integration enhances accountability, supports the achievement of Sustainable Development Goals (SDGs), and promotes ethical investment practices. However, implementation challenges remain, including regulatory inconsistency, limited stakeholder awareness, and the lack of standardized frameworks. The study recommends strengthening policy frameworks, improving green finance literacy, and fostering cross-sector collaboration. Overall, the synergy between Sharia accounting and green finance offers a holistic and ethical foundation for achieving sustainable economic, social, and environmental development in Indonesia.

Copyrights © 2026






Journal Info

Abbrev

iijse

Publisher

Subject

Economics, Econometrics & Finance

Description

The Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) is Sharia Economics Journal published by Sharia Economics Department Institut Pesantren KH. Abdul Chalim, Mojokerto. The Journal focuses on the issues of Sharia Economics, the History of Islamic Economic Thought, Islamic Law, Local ...