Implementation of Green Accounting: An Analysis of the Islamic Perspective and Its Environmental; Social and Economic Implications

Tripalupi, Ramadhani Irma and Yulianti, Lina and Effendi, Ridwan and Ruhimat, Ii and Putri, Rika Afrianti (2024) Implementation of Green Accounting: An Analysis of the Islamic Perspective and Its Environmental; Social and Economic Implications. In: The 1st International Conference on Islamic Economics (ICIE).

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Abstract

The aim of this study is to explore how green accounting influences financial performance, company value, and sustainable development, while also examining its implications from an Islamic viewpoint regarding environmental, social, and economic factors. Utilizing a qualitative approach based on secondary data from relevant literature, the research reviews various sources including books and academic articles. Findings indicate that implementing green accounting positively affects financial performance and company value while contributing to the Sustainable Development Goals (SDGs). The analysis shows that green accounting benefits both shareholders and stakeholders by addressing economic, social, and environmental concerns. From an Islamic perspective, this practice aligns with principles of justice, transparency, and accountability, rooted in tawhid, emphasizing adherence to the Quran and hadith. This integrated approach fosters pious actions that benefit the environment, society, and economy, demonstrating the alignment of Islamic green accounting with the SDGs. Although the research offers valuable insights, it lacks current case study analysis. Future studies could expand by gathering primary data through qualitative or quantitative methods. Keywords: green accounting, economic profit, community welfare, sustainable development, Islamic perspective

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