ANALISIS IMPLEMENTASI KONSEP KEUANGAN BERKELANJUTAN “FIRST MOVERS ON SUSTAINABLE BANKING” BERDASARKAN GLOBAL REPORTING INITIATIVE (GRI) TERHADAP KINERJA SEKTOR KEUANGAN SYARIAH PERIODE 2018-2020

RIZKY, AMALIA (2023) ANALISIS IMPLEMENTASI KONSEP KEUANGAN BERKELANJUTAN “FIRST MOVERS ON SUSTAINABLE BANKING” BERDASARKAN GLOBAL REPORTING INITIATIVE (GRI) TERHADAP KINERJA SEKTOR KEUANGAN SYARIAH PERIODE 2018-2020. Diploma thesis, UIN Raden Intan Lampung.

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Abstract

ABSTRAK Global Reporting Initiative (GRI) menjadi acuan utama dalam pelaporan kinerja berkelanjutan. Namun, dalam konteks sektor keuangan syariah, kajian yang mendalam tentang implementasi konsep keuangan berkelanjutan BRI Syariah dan Bank Muamalat masih terbatas, terutama dalam pengaplikasiannya terhadap kinerja sektor keuangan syariah periode 2018-2020. Rumusan masalahnya yakni, bagaimana implementasi konsep keuangan berkelanjutan “first movers on sustainable banking” berdasarkan Global Reporting Initiative (GRI) terhadap kinerja sektor keuangan syariah? dan bagaimana dampak implementasi konsep keuangan berkelanjutan “first movers on sustainable banking” berdasarkan Global Reporting Initiative (GRI) terhadap kinerja sektor keuangan syariah? Jenis penelitian ini merupakan jenis penelitian kualitatif, sifat penelitian ini yaitu penelitian kualitatif deskriptif. Sumber data yang digunakan yakni sumber sekunder. Teknik pengumpulan data meliputi, dokumentasi, studi kepustakaan, dan triangulasi waktu. Kemudian data dianalisis dengan reduksi data, penyajian data, dan penarikan kesimpulan. BRI Syariah berhasil menerapkan konsep keuangan berkelanjutan berdasarkan panduan GRI dengan kinerja ekonomi memuaskan, mencakup pertumbuhan moderat dan adaptasi pasar. Langkah-langkah pada sektor green banking, seperti pembiayaan energi terbarukan dan pertanian berkelanjutan, program Tanggung Jawab Sosial dan Lingkungan dan Corporate Social Responsibility juga memberikan dampak positif pada masyarakat. Bank Muamalat Indonesia juga berhasil menerapkan konsep keuangan berkelanjutan dalam sektor ekonomi, lingkungan, dan sosial. Keberlanjutan ekonominya tercermin dalam manajemen aset, likuiditas, dan penghimpunan dana yang efektif. Prinsip-prinsip berkelanjutan juga terintegrasi dalam kebijakan lingkungan dan program Corporate Social Responsibility. Baik BRI Syariah maupun Bank Muamalat Indonesia memberikan dampak positif dalam sektor keuangan syariah berdasarkan indikator seperti Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Biaya Operasi Pendapatan Operasi (BOPO), Financing To Deposit Ratio (FDR), dan Return On Asset (ROA), sehingga menunjukkan manajemen risiko yang baik, efisiensi operasional, pertumbuhan usaha, dan tanggung jawab sosial. Kata Kunci: Konsep Keuangan Berkelanjutan, Global Reporting Initiative (GRI), dan Kinerja Sektor Keuangan Syariah. ABSTRACT The Global Reporting Initiative (GRI) is the main reference in reporting sustainable performance. However, in the context of the sharia financial sector, in-depth studies on the implementation of the sustainable finance concept of BRI Syariah and Bank Muamalat are still limited, especially in its application to the performance of the sharia financial sector for the 2018-2020 period. The formulation of the problem is, how does the concept of sustainable finance "first movers on sustainable banking" based on the Global Reporting Initiative (GRI) be implemented on the performance of the sharia financial sector? and what is the impact of the implementation of the "first movers on sustainable banking" sustainable finance concept based on the Global Reporting Initiative (GRI) on the performance of the sharia financial sector? This type of research is a type of qualitative research, the nature of this research is descriptive qualitative research. The data source used is a secondary source. Data collection techniques include documentation, literature study, and time triangulation. Then the data was analyzed by data reduction, data presentation, and drawing conclusions. BRI Syariah has successfully implemented sustainable financial concepts based on GRI guidelines with satisfactory economic performance, including moderate growth and market adaptation. Steps in the green banking sector, such as financing renewable energy and sustainable agriculture, Social and Environmental Responsibility and Corporate Social Responsibility programs also have a positive impact on society. Bank Muamalat Indonesia has also succeeded in implementing the concept of sustainable finance in the economic, environmental and social sectors. Its economic sustainability is reflected in effective asset management, liquidity and fund raising. Sustainable principles are also integrated into environmental policies and Corporate Social Responsibility programs. Both BRI Syariah and Bank Muamalat Indonesia have had a positive impact in the sharia financial sector based on indicators such as Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Operating Costs Operating Income (BOPO), Financing To Deposit Ratio (FDR), and Return On Assets (ROA), thereby showing good risk management, operational efficiency, business growth and social responsibility. Key Word: Sustainable Finance Concept, Global Reporting Initiative (GRI), and Sharia Financial Sector.

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