Proceedings of the 2nd International Conference on Economics, Business, and Government Challenges, EBGC 2019, 3 October, UPN " Veteran" East Java, Surabaya, Indonesia

Research Article

Green Accounting Model Using Maqasid Al-Syariah Contemporary Concept Approach

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  • @INPROCEEDINGS{10.4108/eai.3-10-2019.2291925,
        author={Tantina  Haryati and Muslich  Anshori and Basuki  Basuki},
        title={Green Accounting Model Using Maqasid Al-Syariah Contemporary Concept Approach},
        proceedings={Proceedings of the 2nd International Conference on Economics, Business, and Government Challenges, EBGC 2019, 3 October, UPN " Veteran" East Java, Surabaya, Indonesia},
        publisher={EAI},
        proceedings_a={EBGC},
        year={2020},
        month={2},
        keywords={green accounting maqasid syariah university social responsibility},
        doi={10.4108/eai.3-10-2019.2291925}
    }
    
  • Tantina Haryati
    Muslich Anshori
    Basuki Basuki
    Year: 2020
    Green Accounting Model Using Maqasid Al-Syariah Contemporary Concept Approach
    EBGC
    EAI
    DOI: 10.4108/eai.3-10-2019.2291925
Tantina Haryati1,*, Muslich Anshori2, Basuki Basuki2
  • 1: UPN Veteran Jatim, Indonesia
  • 2: Universitas Airlangga, Indonesia
*Contact email: tantinacounting@gmail.com

Abstract

Green accounting practices in Indonesia have not been effective so far. The level of rapid development growth in each region coupled with the existence of autonomy sometimes overrides environmental aspects that are realized or not will ultimately be the main cause of environmental problems. The form of the company's implementation of environmental accounting in the form of CSR, in higher education is known as USR. With the Islamic USR concept approach that is with the concept of contemporary maqasid syariah, namely hifdz al-huquq al-Insan (protection of human rights) and embodiment of social solidarity. Campus environment by conducting good environmental management and there is good and responsible financing management for the campus environment program so that the university's image becomes good in the community. Second: the green accounting model with a contemporary Islamic maqasid approach is the hifdz al-huquq al-Insan approach (protection of human rights) and embodiment of social solidarity at UMM paying attention to the surrounding environment which is marked by the involvement of the academic community in terms of environmental preservation, one way is by utilizing technology to simplify the implementation of activities.