Pelaporan Keberlanjutan dalam Lembaga Keuangan Syariah: Analisis Literatur atas Praktik, Standar, dan Tantangannya

Rizqi Anfanni Fahmi

doi:10.53654/tangible.v10i1.609

Authors

Rizqi Anfanni Fahmi Universitas Islam Indonesia

DOI:

https://doi.org/10.53654/tangible.v10i1.609

Keywords:

Akuntansi Syariah, ESG, Keberlanjutan, Maqasid al-Shariah, Pelaporan Keberlanjutan

Abstract

Studi ini bertujuan untuk menganalisis praktik pelaporan keberlanjutan dalam lembaga keuangan syariah dengan menekankan integrasi antara prinsip keberlanjutan dan nilai-nilai maqasid al-shariah. Melalui pendekatan narrative literature review, artikel ini mengkaji literatur dari berbagai konteks geografis, khususnya Malaysia, Indonesia, dan negara-negara Gulf Cooperation Council (GCC), dengan basis data Scopus dan pemilihan artikel dengan kriteria tertentu. Hasil penelitian menunjukkan bahwa meskipun terdapat kemajuan dalam adopsi pelaporan keberlanjutan, praktik tersebut masih belum merata. Malaysia menonjol dengan pendekatan Value-Based Intermediation, sementara di Indonesia dan negara-negara GCC pelaporan masih terbatas pada aspek sosial dan belum sepenuhnya mencerminkan prinsip Enviromental, Social, Governance (ESG) yang selaras dengan maqasid. Integrasi nilai-nilai maqasid—seperti perlindungan jiwa, harta, dan lingkungan—dalam indikator keberlanjutan dianggap krusial, namun belum terdapat kerangka kerja yang terstandar. Tantangan lainnya mencakup rendahnya kapasitas sumber daya manusia, fragmentasi tata kelola internal, serta ketidaksesuaian antara standar global dan norma syariah. Studi ini menegaskan pentingnya pengembangan indikator keberlanjutan Islam, sinergi regulasi, serta pemanfaatan teknologi dalam pelaporan yang etis dan berbasis nilai.

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