Electronic Resource

The Effect of Green Accounting Practices on Maqashid Sharia Performance in Islamic banks

---

Objectives: The purpose of this study is to analyze the effect of green accounting practice on maqashid sharia performance in Islamic banks Methods: This research data used secondary data from annual report and suistainability report of 16 fully fledged Islamic banks in Indonesia. Smart PLS 4 with the SEM-PLS model is the software used to test the effect between the dependent variable, namely the maqashid sharia index which is proxied in educating individuals; establishing justice; and promoting welfare which refers to the Abu Zahrah model on the independent variable, namely green accounting practice which is also proxied by green investment, green initiatives, and green activity management. Meanwhile, the control variables used in this study aim to complement or control causality in obtaining a more complete and better empirical model measured using bank size. Findings: The results of the empirical test indicate that green investment, green initiative, and green activity management that fulfil the category in representing the practice of green accounting in islamic banks. The implementation of maqashid sharia in Islamic banks is only represented by educating individuals and promoting welfare. Furthermore, the results of the effect test in this study are green accounting practice have a negative significant effect on maqashid sharia performance in islamic banks. While bank size proxied as control variable have a positive significant effect on maqashid sharia performance.

---

Availability

Detail Information

Series Title

-

Call Number

REF 2X4.27 KHA t

Publisher

Bogor : IAI Tazkia., 2023

Collation

AS

Language

English

ISBN/ISSN

NIM.19102039

Classification

2X4.27

Content Type

-

Media Type

-

Carrier Type

-

Edition

-

Subject(s)

Islamic Bank
Bank Size
Green Accounting Practice
Maqashid Sharia Performance

Specific Detail Info

-

Statement of Responsibility

Amirah Arifah Khasanah

Other version/related

File Attachment

Comments

---

You must be logged in to post a comment