Integrasi Akuntansi Syariah dan Green Accounting: Pendekatan Konseptual terhadap Pembangunan Berkelanjutan (Sustainable Development Goals)
Abstract
This study aims to examine the conceptual integration between Sharia accounting and green accounting as a framework to support the achievement of Sustainable Development Goals (SDGs). Using a qualitative-descriptive approach and literature-based analysis, the research identifies the relevance of Islamic accounting principles and environmental accountability practices in creating a sustainable financial reporting model. The findings reveal that Sharia accounting emphasizes ethical, spiritual, and social justice values derived from maqasid al-shariah, while green accounting focuses on environmental responsibility and sustainable resource management. Integrating these two paradigms produces a conceptual model that aligns Islamic ethical values with the triple bottom line—economic, social, and environmental performance. This integration supports several SDGs, particularly Goal 8 (Decent Work and Economic Growth), Goal 12 (Responsible Consumption and Production), Goal 13 (Climate Action), and Goal 16 (Peace, Justice, and Strong Institutions). The study concludes that the integration of Sharia accounting and green accounting provides a comprehensive framework for sustainable development, promoting ethical transparency, ecological balance, and social welfare in accordance with Islamic principles.
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