Owner : Riset dan Jurnal Akuntansi
Vol. 10 No. 4 (2026): Artikel riset Oktober 2026

Implementasi Green Banking pada Bank Muamalat Indonesia KCU Banjarmasin

Rizky Fadhillah (Politeknik Negeri Banjarmasin)
Titasya Tania Damayanti (Politeknik Negeri Banjarmasin)
Manik Mutiara Sadewa (Politeknik Negeri Banjarmasin)



Article Info

Publish Date
01 Oct 2026

Abstract

This research is motivated by the escalating issue of global warming, which demands the banking sector to contribute to environmental preservation through the concept of green banking. As a pioneer of Islamic banking within the First Movers on Sustainable Banking, Bank Muamalat Indonesia bears a moral responsibility to integrate environmental aspects into its operational activities. Therefore, the purpose of this study is to analyze in depth the implementation of green banking at PT Bank Muamalat Indonesia KCU Banjarmasin. The method used is descriptive qualitative, with the research scope focused on operational activities such as reducing paper usage, utilizing electronic transactions, and implementing eco-friendly policies at the research site. Informant selection was determined based on structural criteria of the highest position to ensure data validity, along with document samples in the form of bank internal regulations. Data were collected through non-participant observation for two months, in-depth interviews, and documentation, which were analyzed using six Green Coin Rating (GCR) indicators and validated through a supporting questionnaire regarding the building's physical condition. The results indicate that Bank Muamalat Indonesia KCU Banjarmasin has optimally implemented green banking in internal aspects, such as energy efficiency (carbon emission) and reducing paper usage. However, on the external aspect, the green investment and green rewards indicators have not been maximized because financing distribution is still dominated by the consumer sector and there is no formal incentive standard for eco-friendly customers. In conclusion, the implementation of green banking at the branch level heavily relies on the creativity of local management in optimizing existing facilities and technical policy support from the head office.

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Journal Info

Abbrev

owner

Publisher

Subject

Economics, Econometrics & Finance

Description

Owner (Riset dan Jurnal Akuntansi) adalah jurnal akademik yang berlandaskan nilai nilai keilmiahan. Owner diterbitkan 2 kali dalam setahun dengan periode Februari dan Agustus dipublikasikan oleh Program Studi Akuntansi Perguruan Tinggi Politeknik Ganesha Medan. Ruang Lingkup : Akuntansi Keuangan; ...