THE ROLE OF ISLAMIC ACCOUNTING IN SUPPORTING SUSTAINABLE DEVELOPMENT
Abstrak
The aim of this research is to explore the role of sharia accounting in supporting sustainable development. Sharia accounting offers a unique perspective by emphasizing principles such as transparency, accountability, and the concept of zakat as a redistribution of wealth. This research aims to analyze how the application of sharia accounting can improve reporting on environmental, social and governance aspects, as well as encourage environmentally friendly business practices. The research uses a qualitative approach with a literature reflection method. Data was collected through critical observation of literary sources such as journals, books and related reports. Content analysis was used to identify key themes. Strategies such as triangulation of data sources and peer debriefing were used to ensure the validity of the findings. The research results show that sharia accounting has the potential to support sustainable development through the principles of fair distribution of wealth, zakat instruments to reduce socio-economic inequality, as well as an emphasis on transparency and accountability in reporting non-financial aspects. However, its implementation still faces challenges such as a lack of human resources who understand sharia accounting, minimal government support, and the absence of clear standards and regulations. Coordinated efforts from various parties are needed to realize the potential of sharia accounting in supporting ethical, transparent and socially and environmentally responsible business practices.
Referensi
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Kasim, N., Rahman, R. A., & Darus, F. (2022). The Role of Islamic Accounting Education in Promoting Environmental Sustainability. International Journal of Islamic and Middle Eastern Finance and Management, 15(2), 291–310. https://doi.org/https://doi.org/10.1108/IMEFM-03-2021-0153
Maliah, S., Aziz, R. A., & Amiruddin, R. (2019). Shariah compliance in sustainability reporting: A study on Malaysian Islamic banks. Journal of Islamic Accounting and Business Research, 10(4), 565–584. https://doi.org/https://doi.org/10.1108/JIABR-04-2017-0046
Mardian, S., & Shahwan, S. (2020). Sustainability reporting practices in Indonesian Islamic banks. Journal of Islamic Accounting and Business Research, 11(7), 1501–1520. https://doi.org/https://doi.org/10.1108/JIABR-06-2019-0116
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Nurhayati, S., Shafii, Z., & Saufi, R. A. (2019). The understanding of shariah accounting by Indonesian accountants: A field study. Journal of Islamic Accounting and Business Research, 10(4), 533–549. https://doi.org/https://doi.org/10.1108/JIABR-08-2017-0117
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