IMPLEMENTASI KEUANGAN BERKELANJUTAN PADA PERBANKAN SYARIAH PASCA PENETAPAN POJK No. 51/POJK.03/2017

Muyassarah Hamid, S.H., NIM.: 22203011034 (2024) IMPLEMENTASI KEUANGAN BERKELANJUTAN PADA PERBANKAN SYARIAH PASCA PENETAPAN POJK No. 51/POJK.03/2017. Masters thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This thesis examines the effectiveness of POJK No. 51/POJK.03/2017 in the implementation of sustainable finance in Islamic banking in Indonesia. This research stems from a regulation issued by the Financial Services Authority that requires Financial Services Institutions, Issuers, and Public Companies to implement sustainable finance in their operations, as well as report it through annual sustainability reports. Although Islamic banking has fulfilled this obligation by preparing a sustainability report, the report is still considered inadequate because it has not been able to significantly describe material facts related to the implementation of sustainable finance. Therefore, this study aims to evaluate how Islamic banks in Indonesia implement sustainable finance and identify the reasons why their sustainability reports do not fully reflect the principles of sustainable finance in accordance with POJK No. 51/POJK.03/2017. This type of research is library research. To answer the research questions, the author applies a normative juridical approach using the theory of legal effectiveness. The author aims to analyze more deeply the factors that influence the effectiveness of POJK No. 51/POJK.03/2017 and identify steps that need to be taken to improve the implementation of sustainable finance principles in the Islamic banking sector. This thesis uses a qualitative method, with data sources taken from secondary data, namely reports that have been published by the Financial Services Authority and Islamic banking, using purposive sampling techniques. This research shows that the implementation of sustainable finance in Islamic banking has not been fully optimized in accordance with POJK No. 51/POJK.03/2017. Some of the obstacles faced include limitations in developing products and services that are in accordance with sustainability principles, lack of understanding and internal capacity in applying ESG principles (Environment, Social, and Governance), and not maximizing the integration of sustainability strategies into all Islamic banking operations and governance. In addition, challenges in data collection and accurate reporting, as well as the lack of innovation and comprehensive frameworks to support sustainable finance, also lead to incomplete reports. Therefore, additional steps are needed to improve understanding, capacity and infrastructure that support the implementation and reporting of sustainable finance in accordance with existing regulations

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