Islamic green accounting concept: Integrasi green accounting dan maqashid syariah untuk keberlanjutan keuangan islam

Authors

  • Septi Purwaningsih Program Studi Akuntansi Lembaga Keuangan Syariah, Politeknik Negeri Cilacap
  • Nur Indah Wardani Program Studi Akuntansi Lembaga Keuangan Syariah, Politeknik Negeri Cilacap
  • Alfarisi Akbar Efendi Program Studi Akuntansi Lembaga Keuangan Syariah, Politeknik Negeri Cilacap
  • Destin Alfianika Maharani Fakultas Ekonomi dan Bisnis, Universitas Perwira Purbalingga

DOI:

https://doi.org/10.53088/jadfi.v6i1.2794

Keywords:

Islamic Green Accounting, Green Accounting, Maqashid Shariah, Islamic Finance, ESG

Abstract

Climate change and environmental degradation require the financial sector to play an active role in supporting sustainability. Islamic finance has significant potential due to its foundational values that align with the principles of sustainable development. Contemporary Islamic accounting practices remain largely focused on formal compliance and have not yet comprehensively integrated environmental aspects. This study aims to analyze the integration of Green Accounting with the principles of Maqashid Syariah and Islamic environmental ethics, and to develop a conceptual framework for Islamic Green Accounting. This research adopts a qualitative approach through a systematic literature review of 32 selected articles sourced from Google Scholar (2015-2025) with the keywords Green Accounting, Maqashid Syariah, Islamic Finance, and ESG. The analysis employs content analysis and concept mapping, grounded in the Maqashid Syariah framework. The findings indicate strong alignment between Green Accounting and Maqashid Syariah, particularly in protecting life, progeny, and wealth. This study proposes a conceptual framework of Islamic Green Accounting that positions Maqashid Syariah as the value foundation, Green Accounting as the technical instrument, and sustainability as the ultimate objective.

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Published

2026-03-03

How to Cite

Purwaningsih, S., Wardani, N. I., Efendi, A. A., & Maharani, D. A. (2026). Islamic green accounting concept: Integrasi green accounting dan maqashid syariah untuk keberlanjutan keuangan islam. Journal of Accounting and Digital Finance, 6(1), 1–14. https://doi.org/10.53088/jadfi.v6i1.2794

Issue

Vol. 6 No. 1 (2026): Journal of Accounting and Digital Finance

Section

Articles

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Copyright (c) 2026 Septi Purwaningsih, Nur Indah Wardani, Alfarisi Akbar Efendi, Destin Alfianika Maharani

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