Peran Akuntansi Manajemen Lingkungan untuk Kinerja Keuangan dan Kepatuhan ESG Bank Syariah Indonesia

• Yuli Handika

  UIN Fatmawati Sukarno Bengkulu

  Penulis

Purpose: This community service initiative aims to support the implementation of the Environmental Management Accounting (EMA) framework at partner Islamic banks to enhance transparency in sustainability reporting, strengthen compliance with ESG standards, and optimize operational financial performance. Design/Methodology: The program was implemented using a Participatory Action Research approach over eight months, involving 45 management staff, sustainability analysts, and Sharia compliance officers from three Sharia banking networks. Data was collected through environmental cost audits, ESG reporting simulations, human resource capacity surveys, financial transaction records, and focus group discussions (FGDs), and was subsequently analyzed comparatively and thematically.

Findings: The intervention successfully increased the EMA understanding score from 41% to 89%, reduced the operational carbon footprint by 28.4%, improved the cost efficiency ratio (BOPO) by 9.7 points, and achieved high-level ESG reporting compliance in accordance with OJK standards and POJK No. 51/2017.

Practical Implications: The integrated ESG-aligned EMA mentoring model can be adopted by the OJK, DPS, and Islamic bank management as a transparent, measurable operational framework aligned with the principles of maqashid syariah and sustainable governance..

Originality/Value: This study fills a gap in the literature by presenting an EMA framework contextualized for the digital Islamic banking ecosystem, demonstrating that the synergy of environmental accounting, ESG metrics, and participatory mentoring yields measurable and sustainable financial and compliance impacts.

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