A Shariah-Based Conceptual Approach to Green Accounting in Realizing a Sustainable Economy
Kata Kunci:
Green Accounting, Maqashid Shariah, Sustainability, Islamic Accounting.Abstrak
This study aims to examine the conceptual integration between green accounting and the
principles of maqashid shariah as a foundation for strengthening a sustainable economic
system. The research employs a literature study (library research) method by reviewing
20 reputable national and international scholarly articles, including journals indexed in
Sinta 1–4, published between 2021 and 2024. The findings indicate that the
implementation of shariah-based green accounting can enhance the transparency,
accountability, and ethical legitimacy of financial reporting through the internalization of
the values of justice (‘adl), balance (mizan), and responsibility (amanah) toward the
environment. The resulting conceptual model integrates economic, social, environmental,
and spiritual dimensions as a holistic approach to achieving a just and welfare-oriented
reporting system.
