Jurnal Ekonomi Syariah
Vol. 7 No. 2 (2026): Agustus 2026

ANALISIS INTEGRASI TEORI TRIPLE BOTTOM LINE DAN ETIKA BISNIS ISLAM DALAM MEWUJUDKAN KEBERLANJUTAN USAHA PADA CV. ARTHA BOGA INDONESIA

Ainun Nafisatur Rohmah (UIN Sunan Ampel Surabaya)
Nurul Fatma Hasan (UIN Sunan Ampel Surabaya)



Article Info

Publish Date
01 Aug 2026

Abstract

In recent years, the issue of sustainability has become a major concern worldwide. The Triple Bottom Line (TBL) concept serves as a foundation for sustainable business. However, this concept does not encompass moral and spiritual dimensions. Therefore, Islamic business ethics serves to complement and strengthen the pursuit of more comprehensive business sustainability. This study aims to analyze the implementation of TBL and Islamic business ethics, as well as their integration in supporting business sustainability at CV. Artha Boga Indonesia. This study employs a descriptive qualitative approach using a case study method. The results show that CV. Artha Boga Indonesia has implemented the people, planet, and profit aspects, although their implementation is not yet optimal, particularly in solid waste segregation and the use of single-use plastics. The principles of Islamic business ethics, including tawhid, justice, free will, and responsibility, have also been implemented, although more consistent supervision is still required. The integration of TBL and Islamic business ethics forms a stronger sustainability model encompassing a just economy, a society oriented toward maslahah, the environment as an amanah (trust), and halal and blessed profits.  Keywords: Triple Bottom Line, Islamic Business Ethic, Business Sustainability

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Journal Info

Abbrev

JESDar

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Islamic Economics Darussalam is a periodical journal published by Islamic Economics Study Program, Faculty of Islamic Economics and Business, Darussalam Islamic Institute, Blokagung Banyuwangi. This journal specializes in the study of sharia economics, sharia business management, ...