HOW DOES GREEN ACCOUNTING MODEL IN ISLAMIC UNIVERSITY AS A SOCIAL RESPONSIBILITY?

Abstract

Introduction. Higher education in carrying out all its activities needs to pay attention to Islamic social responsibility in every activity that is carried out, especially on green accounting. The form of Islamic social responsibility is such as an ethical policy that carries ethics and norms by the context of an Islamic perspective, namely carrying out practices by an Islamic social responsibility framework based on maqashid sharia. The purpose of this research were 1) how is the implementation of green accounting in IUSR based on maqashid sharia at UMM, 2) how is the implementation model of green accounting in IUSR based on maqashid sharia at UMM. Method. This research was qualitative research with case studies, namely by interview and documentation. Result. The results of this study were: 1) the implementation of green accounting with four aspects showed that environmental awareness and involvement have a large proportion in the implementation of environmental management compared to environmental reporting and environmental audits. Good environmental governance with IUSR showed the results that three approaches can be implemented at UMM, namely Al-Adl, Al-Ihsan, and Maslaha, while the tafwid approach cannot be applied because the results showed that it was not related to the environment, this implementation was by the 6 maqashidSyariah perspectives; Conclusion. A new implementation model for UMM in terms of environmental sustainability, especially regarding environmental accounting, Islamic university social responsibility, and MaqasidSyariah.