Wahana Islamika; Jurnal Studi Keislaman
Vol. 12 No. 1 (2026): Wahana Islamika: Jurnal Studi Keislaman (dalam proses Edisi Januari-April)

Maqāṣid Asy-syarī'ah dan Paradoks Profitabilitas: Tinjauan Sistematis terhadap Strategi Pembiayaan Hijau Bank Syariah Indonesia

Intan Dinda Pertiwi (Universitas Islam Sumatera Utara, Medan, Indonesia)
Arifa Pratami (Universitas Islam Sumatera Utara, Medan, Indonesia)
Ismail (Universitas Islam Sumatera Utara, Medan, Indonesia)



Article Info

Publish Date
08 Apr 2026

Abstract

This study aims to analyze the strategy of Bank Syariah Indonesia (BSI) in supporting the green economy through renewable energy financing, specifically examining the dialectic between Maqāṣid Asy-syarī'ah values and financial performance. Employing a Systematic Literature Review (SLR) with the PRISMA protocol, this research synthesizes 10 reputable academic articles published between 2021 and 2025. The findings reveal that BSI plays a strategic role as a technological catalyst and carbon emission mitigator through innovative instruments such as Green Sukuk and Green Murabahah. However, the study identifies a profitability paradox, where green financing correlates negatively with ROA in the short term due to high initial investment costs. BSI mitigates this challenge by leveraging its massive bank size and digitalizing operations under the G-Sharia framework. The study concludes that the integration of Islamic ethics and digital technology enables BSI to balance ecological responsibility with long-term stability. Implicatively, regulatory support in the form of fiscal incentives is essential to mitigate transition risks toward a low-carbon economy within the Islamic banking sector.

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Journal Info

Abbrev

wahanaislamika

Publisher

Subject

Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

Description

Ruang lingkup jurnal Wahana Islamika mencakup pembahasan mendalam mengenai kajian ilmiah berbasis penelitian dalam tradisi dan disiplin Studi Keislaman. Fokus utama adalah pada pengembangan teori, metodologi, dan temuan empiris dalam bidang-bidang berikut (dan tidak terbatas pada): Ilmu Al-Quran dan ...