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Green banking policy and implementation in Islamic Banking Evidence from Bank Syariah Indonesia Surabaya through a Maqāṣid al-Sharīʿah perspective
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April 4, 2026
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May 4, 2026
Published
May 10, 2026
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Abstract

Introduction
Green banking has become increasingly important in response to environmental degradation, climate risk, and the growing demand for sustainable finance. In Islamic banking, this issue is particularly significant because environmental responsibility can be interpreted not only as a managerial obligation but also as part of Maqāṣid al-Sharīʿah, especially the protection of life, wealth, and future generations. Despite the rapid growth of sustainability discourse, empirical studies that examine green banking implementation in Islamic banking at the branch level remain limited.
Objectives
This study analyzes the policy and implementation of green banking at Bank Syariah Indonesia, Surabaya Branch, and evaluates its practices through the perspective of Maqāṣid al-Sharīʿah. It also seeks to identify the extent to which green banking has been institutionalized in financing, operations, and risk management.
Method
This study employed a qualitative approach with a field research design. Data were collected through in-depth interviews, observation, and documentation. The analysis focused on three main dimensions of green banking: green financing, green operations, and environmental and social risk management. The findings were then interpreted using the framework of Maqāṣid al-Sharīʿah.
Results
The study finds that green banking at Bank Syariah Indonesia, Surabaya Branch has been implemented through sustainable financing practices, digital and paper-reducing operational measures, and the incorporation of environmental and social risk assessment into financing decisions. However, implementation remains partial. Sustainable financing still coexists with financing directed to environmentally harmful sectors, and internal environmental performance indicators such as energy, fuel, water, and paper use show fluctuation rather than consistent reduction. From the perspective of Maqāṣid al-Sharīʿah, these practices contribute to the protection of life, wealth, and intergenerational welfare, although their institutional integration remains incomplete.
Implications
The findings show that green banking in Islamic banking should be understood as an evolving institutional process rather than a completed transformation. The study highlights the need for stronger environmental literacy, more consistent operational integration, and more effective regulatory and governance support.
Originality/Novelty
This study contributes to the literature by offering a branch-level analysis of green banking in Islamic banking and by using Maqāṣid al-Sharīʿah as the primary evaluative framework rather than treating it as a symbolic ethical reference.

Keywords

Bank Syariah Indonesia environmental risk management green banking Islamic banking Maqāṣid al-Sharīʿah social risk management sustainable finance

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Copyright (c) 2026 Khalishah Mulyani, Neneng Desi Susanti, Nurhayati Nurhayati

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How to Cite
Mulyani, K. ., Susanti, N. D. ., & Nurhayati , N. . (2026). Green banking policy and implementation in Islamic banking: Evidence from Bank Syariah Indonesia Surabaya through a Maqāṣid al-Sharīʿah perspective. Journal of Islamic Economics Lariba, 12(2), 67–94. https://doi.org/10.20885/jielariba.vol12.iss2.art3
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Hurriah Ali Hasan, Abd Rahim Razaq, Hafizah Besar Sa'aid
Abstract View : 527
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10.20885/jielariba.vol12.iss1.art7
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Mapping Islamic banking and sustainable development research: A Scopus-based bibliometric and VOSviewer keyword co-occurrence cluster analysis (2008–2024)

Anom Garbo, Shofia Mauizotun Hasanah
Abstract View : 383
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10.20885/jielariba.vol11.iss2.art24
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Comparative financial performance of Islamic banks under diverse legal and regulatory systems in Southeast Asia

Rahmadi Rahmadi, Dea Wemona Rahma, Muhammad Indra Fata, Faris Naufal
Abstract View : 486
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10.20885/jielariba.vol11.iss2.art19
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