AKUNTANSI HIJAU DI ERA DIGITAL: INTEGRASI KONSEP KEBERLANJUTAN DAN MAQASHID SYARIAH SEBAGAI STRATEGI KEUNGGULAN KOMPETITIF
DOI:
https://doi.org/10.61722/jemba.v1i4.527Keywords:
Green Accounting, Maqashid Shariah, Digital Technology, Corporate Sustainability, Environmental ReportingAbstract
Abstrac: This study explores the integration of green accounting, maqashid shariah, and digital technology as strategies to support corporate sustainability. Green accounting enables companies to recognize and report environmental responsibilities in their financial statements, balancing economic goals and environmental preservation. The maqashid shariah principles provide ethical foundations to ensure responsible operations that protect lives, wealth, and the environment. Meanwhile, digital technologies such as blockchain, the Internet of Things (IoT), and artificial intelligence enhance the efficiency and transparency of sustainability reporting. This study adopts a qualitative approach based on literature reviews and case studies, utilizing secondary data from academic journals, corporate reports, and regulatory policies. The findings show that this integration can improve corporate reputation, competitiveness, and stakeholder trust, despite challenges related to limited technological resources and awareness.
Keywords: Green Accounting, Maqashid Shariah, Digital Technology, Corporate Sustainability, Environmental Reporting
Abstrak : Penelitian ini mengeksplorasi integrasi antara akuntansi hijau, maqashid syariah, dan teknologi digital sebagai strategi untuk mendukung keberlanjutan perusahaan. Akuntansi hijau memungkinkan perusahaan mengakui dan melaporkan tanggung jawab lingkungan dalam laporan keuangan, menciptakan keseimbangan antara tujaun ekonomi dan pelestarian lingkungan. Prinsip maqashid syariah memberikan landasan etis untuk memastikan perusahaan beroperasi secara bertanggung jawab, melindungi jiwa, harta, dan lingkungan. Sementara itu, teknologi digital seperti blockchain, Internet of Things (IoT), dan artificial intelligence meningkatkan efisiensi serta transparansi pelaporan keberlanjutan. Penelitian ini menggunakan pendekatan kualitatif berbasis studi literatur dan studi kasus, dengan data sekunder dari jurnal ilmiah, laporan perusahaan, dan kebijakan regulasi. Hasil penelitian menunjukkan bahwa integrasi ini mampu meningkatkan reputasi perusahaan, daya saing, dan kepercayaan stakeholder, meskipun masih menghadapi tantangan berupa minimnya kesadaran dan keterbatasan sumber daya teknologi.
Kata Kunci: Akuntansi Hijau, Maqashid Syariah, Teknologi Digital, Keberlanjutan Perusahaan, Pelaporan Lingkungan.
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