Sunni Syahputra (1), Yenni Samri Juliati Nasution (2), Hendra Harmain (3)
General Background: The halal industry is expanding globally, driven by increasing awareness of ethical, hygienic, and spiritually aligned production standards. Specific Background: In Indonesia, as a key player in the halal economy, the integration of Islamic values into business practices is emphasized, including environmental accountability. Knowledge Gap: However, practical implementation of sharia-based environmental accounting remains limited, especially in halal manufacturing sectors. Aims: This study investigates the application of environmental accounting at PT Kimia Farma in the Medan Industrial Area, focusing on the integration of maqashid sharia principles. Results: Findings show that while the company implements environmental initiatives—such as waste treatment, energy efficiency, and CSR—it lacks a formal environmental accounting framework grounded in Islamic accountability. Novelty: Using stakeholder theory and Islamic accountability theory, the research presents empirical insights into the gap between normative values and structured sharia reporting, highlighting both institutional strengths (halal certification, managerial commitment) and constraints (lack of technical guidance, limited human resource capacity). Implications: The study underscores the urgency of developing sharia-compliant environmental reporting models to strengthen ethical governance in halal industries, offering strategic insights for policymakers, regulators, and halal enterprises seeking sustainability through faith-based accountability.Highlight :
The study explores environmental accounting implementation in the halal industry using a case study of PT Kimia Farma.
Findings show the absence of a structured sharia-based reporting system despite internal Islamic values.
Key barriers include lack of technical guidelines and limited literacy in maqashid shariah among staff.
Keywords : Environmental Accounting, Halal Industry, Maqashid Shariah, Islamic Accountability, PT Kimia Farma
Imsar, Nurhayati, and I. Harahap, "Analysis of Digital Economic Interactions, Economic Openness, Islamic Human Development Index (I-HDI) and Investment on Indonesia’s GDP Growth," Edukasi Islam: Jurnal Pendidikan Islam, vol. 12, pp. 753–772, 2023.
S. S. Uus Putria, L. I. Ziarahah, and V. S. Yuniarti, "Peran Akuntansi dan Penerapannya dalam Kegiatan Ekonomi Syariah Menuju Masyarakat Madani," Islam: Jurnal Ilmu-Ilmu Agama Islam, vol. 8, no. 1, pp. 35–46, 2024.
P. T. R. Jannah, M. P. Sari, N. S. Utaminingsih, W. N. Halimah, and D. A. R. Pradana, "Environmental Accounting System Model in the Era of Artificial Intelligence and Blockchain Technology: A Bibliometric Analysis," Economic Education Analysis Journal, vol. 9, no. 3, pp. 831–843, 2020, doi: 10.15294/eeaj.v1i1.78527.
A. Apriani, N. Nurwani, and Y. S. Juliati, "Analisis Penerapan Akuntansi Manajemen Lingkungan dalam Pengungkapan Biaya Lingkungan Berdasarkan Perspektif Islam," Jurnal Ilmiah Ekonomi Islam, vol. 9, no. 2, p. 2374, 2023, doi: 10.29040/jiei.v9i2.9510.
F. L. Tania and Rafidah, "Analisis Penerapan Akuntansi Lingkungan (Green Accounting) Menurut Perspektif Islam dalam Pengelolaan Limbah," Jurnal Ilmiah Ekonomi dan Bisnis, vol. 17, no. 2, pp. 175–183, 2024.
R. Ernayani and F. Firman, "Transformasi Industri Halal: Keberlanjutan dan Inovasi dalam Perekonomian Syariah," Jesya, vol. 7, no. 1, pp. 1011–1020, 2024, doi: 10.36778/jesya.v7i1.1490.
A. Erwaedy, P. Pardiman, S. Syahril, and A. Andiriyanto, "Implementing Halal Industry Management and Environment Conservation Based on Maqashid Sharia," Al-Falah: Jurnal Ekonomi Islam, vol. 6, no. 2, p. 268, 2021, doi: 10.29240/alfalah.v6i2.3504.
R. Erianto, I. M. Hasibuan, and N. Nurlaila, "Akuntansi Hijau: Konsep dan Perspektif Maqashid Syariah," Jurnal Akuntansi dan Keuangan, vol. 11, no. 2, p. 135, 2023, doi: 10.29103/jak.v11i2.11783.
Y. T. Syamlan and M. Mukhlisin, "Zero Waste Accounting for Islamic Financial Institutions in Indonesia and Its Role in Achieving Sustainable Development Goals," Etikonomi, vol. 19, no. 2, pp. 365–382, 2020, doi: 10.15408/etk.v19i2.15538.
T. Haryati, "The Role of Environmental Accounting in Social Responsibility with the Classical and Contemporary Maqashid Sharia Approach," Nusantara Science and Technology Proceedings, vol. 2022, pp. 1–5, 2022, doi: 10.11594/nstp.2022.2301.
E. S. Anggraini and Melyn, "Analisis Penerapan Akuntansi Lingkungan Syariah dan Peranannya dalam Pengelolaan Dana Zakat, Infaq, dan Sedekah dalam Perspektif Islam," Jurnal Ilmiah Ekonomi dan Manajemen, vol. 2, no. 12, pp. 491–505, 2024.
U. Kamilia and T. Martini, "Implementasi Green Accounting dan Profitabilitas pada Perusahaan Consumer Goods Industry yang Tergabung dalam Indeks Saham Syariah Indonesia," Aktsar: Jurnal Akuntansi Syariah, vol. 5, no. 2, p. 214, 2023, doi: 10.21043/aktsar.v5i2.16753.
S. Rokhaniyah, S. A. Khotijah, H. Manurung, D. Permatasari, and U. Tidar, "Good Corporate Governance, Green Accounting, and Earnings Sustainability: Evidence from Jakarta Islamic Index," Jurnal Ekonomi Bisnis dan Kewirausahaan, vol. 13, no. 2, pp. 168–183, 2024.
M. A. Widayanti, S. Rusgianto, H. E. Setianingsih, and Z. Kefeli, "The Effect of Environmental Disclosure on Stock Return of Islamic and Conventional Banks," Journal of Islamic Economics and Finance, vol. 11, no. 1, pp. 47–60, 2025, doi: 10.20885/JEKI.vol11.iss1.art4.
D. Dahlia, E. M. Putri, and F. Edri, "Analisis Penerapan Akuntansi Lingkungan pada Rumah Sakit Islam Ibnu Sina Bukittinggi," BANSI: Jurnal Bisnis Manajemen Akuntansi, vol. 1, no. 1, pp. 28–38, 2021, doi: 10.58794/bns.v1i1.34.
M. A. Susanti, S. Baehaqi, and A. Firman, "Analisis Penerapan Akuntansi Lingkungan pada Rumah Sakit Umum Haji Surabaya dalam Pandangan Maqashid Syariah," Jurnal Akuntansi dan Keuangan Islam, vol. 9, no. 2, pp. 91–111, 2021, doi: 10.35836/jakis.v9i2.223.
N. Nabil and J. Dwiridotjahjono, "Analisis Penerapan Akuntansi Lingkungan (Green Accounting) pada Pengelolaan Limbah Industri di PT Atsumitec Indonesia," Al-Kharaj: Jurnal Ekonomi Keuangan Bisnis Syariah, vol. 6, no. 2, pp. 2547–2562, 2024, doi: 10.47467/alkharaj.v6i11.3991.
N. W. Ningsih, N. Nurlaili, and A. Zuliansyah, "Akuntansi Lingkungan dan Kinerja Keuangan Perusahaan dalam Ekonomi Syariah," Jurnal Ilmiah Ekonomi Islam, vol. 8, no. 3, p. 3349, 2022, doi: 10.29040/jiei.v8i3.5466.
A. R. M. Ariffin and J. A. Seman, "Environmental Accounting Practices by Shariah-Compliant Companies in Malaysia," International Journal of Accounting, vol. 4, no. 24, pp. 109–115, 2019. [Online]. Available: [https://oarep.usim.edu.my/jspui/handle/123456789/11279]
M. H. Ainulyaqin, A. S. Rakhmat, L. I. Achmad, S. Mamun, and A. T. Hidayati, "Apakah Penerapan Green Accounting, Environmental Performance dan Corporate Social Responsibility Berpengaruh pada Profitabilitas? Studi di Perusahaan di Jakarta Islamic Index70," Iltizam: Journal of Shariah Economic Research, vol. 8, no. 1, pp. 20–37, 2024. [Online]. Available: [www.ojk.go.id](http://www.ojk.go.id)
Nur Ahmadi Bi Rahmani, Metodologi Penelitian Ekonomi. Medan: UIN SU Press, 2016.
J. W. Creswell, Research Design: Pendekatan Kualitatif, Kuantitatif dan Mixed. Yogyakarta: Pustaka Belajar, 2010, p. 411.
K. Please, A. A. Tarigan, M. Yafiz, and Willem, "Iwan Triyuwono’s Thought About the Concept of Sharia Enterprise Theory in the Development of Sharia Accounting Theory in Indonesia," Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman, vol. 10, no. 1, pp. 127–142, 2022.
S. Khaula, Teori Akuntansi dan Perkembangannya, 2023. [Online]. Available: [https://accurate.id/akuntansi/pembahasan-lengkap-teori-akuntansi/]
R. E. E. Freeman and J. McVea, A Stakeholder Approach to Strategic Management. Virginia: Blackwell Publishing, 2005, doi: 10.2139/ssrn.263511.
Fuadi, A. Soemitra, and Z. M. Nawawi, "Studi Literatur Implementasi Sertifikasi Halal Produk UMKM," Jurnal EMT Kita, vol. 6, no. 1, pp. 118–125, 2022, doi: 10.35870/emt.v6i1.541.