INTEGRASI MAQASID SYARIAH DALAM PELAPORAN KEUANGAN BERBASIS SUSTAINABILITY
Abstract
The development of sustainability-based financial reporting in Islamic financial institutions is a crucial issue in supporting transparency, accountability, and the sustainability of the Islamic economy. The concept of sustainability emphasizes not only economic profit but also social, environmental, and corporate governance dimensions. From an Islamic perspective, this concept is closely linked to the maqasid sharia, which aims to safeguard religion, life, intellect, posterity, and wealth. The integration of maqasid sharia into sustainability-based financial reporting can create a reporting system that is not solely profit-oriented but also provides sustainable social and environmental benefits. Several Islamic financial institutions in Indonesia have begun implementing Environmental, Social, and Governance (ESG) principles in their sustainability reports as a form of responsibility to society and the environment. However, implementation still faces various obstacles, such as the lack of standard reporting standards based on maqasid sharia, low human resource competency, and limited integration between global standards and Islamic principles. Based on the news and journals analyzed, it was found that sustainability reporting in Islamic financial institutions still predominantly presents social aspects rather than comprehensive environmental impact measurements and maqasid indicators. In addition, several spelling errors were found in news sources and journals, such as the spelling of "Enviromental" instead of "Environmental," the spelling of "pelapor" instead of "pelaporan," and the use of the word "Mash" instead of "Masih." These errors demonstrate the importance of accuracy in preparing reports and scientific publications to improve the quality of information and make it easier for readers to understand. This study aims to explain the importance of integrating maqasid sharia in sustainability-based financial reporting to improve the quality of transparency, accountability, and sustainability of Islamic financial institutions in Indonesia
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