Advances in Economics & Financial Studies
Vol. 4 No. 3 (2026): June - September

Analysis of the Implementation of Green Banking Concepts in the Operations of Bank Aceh Syariah (Sisingamaraja Medan Branch) in Support of Sustainable Finance

Afni Haryanti Harahap (Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Sumatera Utara Medan, Indonesia)
Fauzi Arif Lubis (Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Sumatera Utara Medan, Indonesia)
Tuti Anggraini (Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Sumatera Utara Medan, Indonesia)



Article Info

Publish Date
10 Aug 2026

Abstract

Purpose: This study examines green banking implementation in the operations and financing processes of Bank Aceh Syariah, Sisingamangaraja Medan Branch, and its potential relationship with sustainable finance. Research Method: A qualitative descriptive-analytical case-study design was applied. Data were obtained through in-depth interviews with purposively selected branch employees and analyzed through reduction, coding, categorization, and evidence comparison using six Green Coin Rating indicators as a qualitative framework. Results and Discussion: Paperless operations were partially implemented through mobile banking, while electricity-saving routines represented resource conservation rather than verified carbon-emissions management. Formal green rewards, green-building standards, and reuse, recycling, and refurbishment were not demonstrated. Environmental documentation and financing restrictions indicated environmental risk screening but did not establish an active green-investment portfolio. Consequently, measurable contributions to sustainable finance could not be confirmed. Implications: The branch should establish resource-consumption baselines, formal environmental policies, circular waste procedures, green-financing criteria, and portfolio monitoring. Originality: This study provides a branch-level Islamic banking assessment that distinguishes operational efficiency, environmental screening, and active green financing while avoiding unsupported sustainability claims.

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Journal Info

Abbrev

AEFS

Publisher

Subject

Economics, Econometrics & Finance

Description

Founded in 2023, Advances in Economics & Financial Studies publishes original research that promises to advance our understanding of Economics & Financial Studies over diverse topics and research methods. This Journal welcomes research of significance across a wide range of primary and applied ...