ANALISIS IMPLEMENTASI MAQASHID SYARIAH DALAM PENGUNGKAPAN LAPORAN KEBERLANJUTAN PT BANK SYARIAH INDONESIA TAHUN 2021–2025

Aprilia, Vivin Khoirunisa (2026) ANALISIS IMPLEMENTASI MAQASHID SYARIAH DALAM PENGUNGKAPAN LAPORAN KEBERLANJUTAN PT BANK SYARIAH INDONESIA TAHUN 2021–2025. Diploma thesis, UIN RADEN INTAN LAMPUNG.

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Abstract

ABSTRAK Pelaporan keberlanjutan merupakan bentuk akuntabilitas perusahaan dalam mengungkapkan kinerja ekonomi, sosial, dan lingkungan kepada para pemangku kepentingan. Bagi bank syariah, pelaporan keberlanjutan tidak hanya berorientasi pada prinsip Environmental, Social, and Governance (ESG), tetapi juga harus mencerminkan nilai-nilai maqashid syariah sebagai tujuan utama syariat Islam. Penelitian ini bertujuan untuk menganalisis implementasi maqashid dalam pengungkapan Laporan Keberlanjutan PT Bank Syariah Indonesia Tahun 2021–2025. Penelitian ini menggunakan pendekatan kualitatif melalui metode analisis isi (content analysis). Sumber data utama berupa Laporan Keberlanjutan PT Bank Syariah Indonesia Tahun 2021–2025. Teknik pengumpulan data dilakukan melalui studi dokumentasi, sedangkan analisis data menggunakan model analisis interaktif yang meliputi reduksi data, penyajian data, serta penarikan kesimpulan berdasarkan indikator maqashid syariah. Hasil penelitian menunjukkan bahwa PT Bank Syariah Indonesia telah mengimplementasikan kelima dimensi maqashid syariah dalam pengungkapan Laporan Keberlanjutan Tahun 2021–2025 secara konsisten. Dimensi hifz al-din diwujudkan melalui kepatuhan terhadap prinsip syariah, hifz al-nafs melalui program kesejahteraan dan tanggung jawab sosial, hifz al-'aql melalui pengembangan sumber daya manusia dan literasi keuangan, hifz al-nasl melalui perlindungan tenaga kerja, konsumen, dan pemberdayaan masyarakat, serta hifz al-mal melalui tata kelola perusahaan, pembiayaan berkelanjutan, pengelolaan dana masyarakat, manajemen risiko, dan transparansi laporan keuangan. Dimensi hifz al-mal menjadi aspek yang paling dominan diungkapkan. Penelitian ini merekomendasikan agar PT Bank Syariah Indonesia mengembangkan indikator pelaporan keberlanjutan berbasis maqashid syariah secara lebih terstruktur sehingga mampu memperkuat identitas bank syariah dan meningkatkan kualitas pelaporan keberlanjutan. Kata Kunci: maqashid syariah, laporan keberlanjutan, perbankan syariah ABSTRACT Sustainability reporting serves as a form of corporate accountability in disclosing economic, social, and environmental performance to stakeholders. For Islamic banks, sustainability reporting is not only oriented toward the principles of Environmental, Social, and Governance (ESG), but should also reflect the values of maqashid shariah as the fundamental objectives of Islamic law. This study aims to analyze the implementation of maqashid shariah in the sustainability reporting disclosures of PT Bank Syariah Indonesia during the 2021–2025 period. This study employed a qualitative approach using the content analysis method. The primary data source consisted of the Sustainability Reports of PT Bank Syariah Indonesia for the years 2021–2025. Data were collected through documentation studies, while data analysis followed an interactive analysis model involving data reduction, data presentation, and conclusion drawing based on the indicators of maqashid shariah. The findings indicate that PT Bank Syariah Indonesia consistently implemented the five dimensions of maqashid shariah in its Sustainability Reports throughout the 2021–2025 period. The dimension of hifz al-din was reflected through compliance with Sharia principles; hifz al-nafs through employee welfare and corporate social responsibility programs; hifz al-'aql through human resource development and financial literacy initiatives; hifz al-nasl through labor protection, consumer protection, and community empowerment programs; and hifz al-mal through corporate governance, sustainable financing, public fund management, risk management, and financial reporting transparency. Among these dimensions, hifz al-mal was the most extensively disclosed. This study recommends that PT Bank Syariah Indonesia develop a more structured maqashid shariah-based sustainability reporting framework to strengthen its identity as an Islamic bank and enhance the quality of its sustainability reporting. Keywords: maqashid shariah, sustainability reporting, Islamic banking

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