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Abstrak
This study aims to examine the implementation of a Green University based on the values of Rahmatan Lil Alamin in realizing Environmental Management Accounting at the State Islamic University (UIN) Alauddin Makassar. The research employs a qualitative phenomenological approach and is conducted at UIN Alauddin Makassar, located in Gowa Regency, South Sulawesi. Primary data were collected through in-depth interviews with key informants, including the head of the planning bureau, commitment-making officials, lecturers, and students, as well as through direct observation. Secondary data were obtained from documentation, literature studies, and internet searches. The findings show that UIN Alauddin Makassar has implemented the Green University concept through environmental education, energy and water conservation, and the development of environmentally conscious infrastructure (green architecture). The values of Rahmatan Lil Alamin serve as an ethical and spiritual foundation in fulfilling environmental responsibilities through the relationship with God (hablum minallah), with fellow humans (hablum minannas), and with nature (hablum minal alam). The implementation of environmental management accounting is reflected in the allocation of budgets for environmental maintenance, evaluation of environmental performance, and strategies for reducing ecological impact. The integration of Islamic values with sustainability principles creates a campus management system that is both ecologically responsible and spiritually grounded.
Kata Kunci
Green University, RahmatanLilAlamin, Management Accounting
Rincian Artikel
Referensi
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Abdullah, MW, Bayan, AYM, & Hanafie, H. (2021). Implementation of Green Campus to Realize University Social Responsibility at State Islamic Religious College (SIRC) in South Sulawesi Indonesia . Technium Social Sciences Journal (ISSN: 2668-7798 ). ttps://techniumscience.com/index.php/socialsciences/index
Abdullah, MW, Suwandi, M., Bayan, AYM, & Hanafie, H. (2021). Green Accounting Based on Maslahah to Realize University Social Responsibility in Indonesia. Proceedings of the International Conference on Economics, Business, Social, and Humanities (ICEBSH 2021) , 570 (Icebsh), 943–950. https://doi.org/10.2991/assehr.k.210805.149
Angely, M. Suyoto & Nurhidayati (2024). Implementation of Environmental Care Character Values Through the Adiwiyata Program for Grade IV Students at SDN 1 Gintungan . 5 ( 2), 83–96.
Aristantia, SE (2021). Carbon Tax as a Manifestation of Rahmatan Lil Alamin . Journal of Islamic Economic Studies, 6(2), 123–133. https://ejournal.uinib.ac.id/febi/index.php/maqdis/article/view/510
Arohmawati, Sujarwo., Safitri, D., (2024). Analysis of the influence of sustainability report disclosure, financial performance, and environmental performance on company value. 1–8. https://doi.org/10.14414/jbb.v7i2.1397
Hadi, N., Wasehudin, Surbakti, NN, Arum, AEM, & Jannah, DN (2023). The Relevance of the Rahmatan Lil 'Alamin Concept to Religious Tolerance. Darajat: Journal of Islamic Religious Education, 6(1), 21–29. https://doi.org/10.58518/darajat.v6i1.1611
Islam, MS (2015). Green Campus : A New Roadmap to Combat Climate Vulnerability.
Jupri, A., Isbandiyah, DR, Niswati, Z., Sudanta, IMA, & Mulyono, Y. (2021). Implementation of Green Campus Through Park Redesign Activities in the LPPM Environment of Mataram University. 2–5.
Karim, A., Fuqohak, MZ, & Atabik, A. (2013). Environmental Conservation Strategies from the Perspective of the Qur'an and Hadith. Advances in Humanities and Contemporary Studies , 5 (2), 45–54. https://doi.org/10.30880/ahcs.2022.03.02.005
Karmen, RF (2023). Disaster Risk Analysis Due to Prolonged Dry Season in East Java. 947–957.
Khalis, A., Idawati, DE, & Fuady, Z. (2020). Application of Green Architecture Concepts in the Design of Rusunawa Buildings in Banda Aceh City. Scientific Journal of Architecture and Planning Students, 4(2655-1586), 6-10.
Maharani, LP (2022). Green Banking from Rahmatan Lil Alamin's Perspective
(Empirical Study on Bank Muamalat in Magelang City). Thesis, 1–156.
Majid, J., & Suwandi, M. (2020). Exploration of Tauhid Values in the Financial Reports of Islamic Banking Institutions. Faculty of Islamic Economics and Business, Alauddin State Islamic University, Makassar. Accessed from https://www.researchgate.net
Ma'rifat , J., Muchlis, S., & Jannah, R. (2022). The Meaning of Environmental Accounting Studies at PT Semen Bosowa Maros. Scientific Journal of Civilization Accounting , VIII (2), 157–169. https://doi.org/10.24252/jiap.v8i1.32005
Maulida, N, M & Riyadi, S. (2024). Application of environmental management accounting in improving product innovation at PT Varia Usaha Beton, Sidoarjo Regency. 4, 561–570.
Nuha, A, A. (2021). Waste Problems and Efforts to Maintain Environmental Cleanliness in Krajan Hamlet, Randuagung Village, Randuagung District, Lumajang Regency. Khidmatuna: Journal of Community Service. e-ISSN: ; 1-
Pasaribu, SP, Nuraini, C., & Andriana, M. (2023). Design of a Painting Arts Museum in Medan Using A . 929–940. https://proceeding.dharmawangsa.ac.id/index.php/prosundhar/article/view/294
Puspitasari, R., & Mudana, IK (2017). Study of the Arrangement of On-Street Parking in Cirebon City . 5 .
Risna, R., Paindan, E., Randanan, EC, & Lutfi, M. (2021). Study of the Implementation of an Environmentally Friendly Campus ( Green Campus ) at Stt Migas Balikpapan. PETROGAS: Journal of Energy and Technology , 3 (1), 35–43. https://doi.org/10.58267/petrogas.v3i1.53
Siregar, D. (2023). Green Architecture: Minimizing Environmental Impact in Building Design. Literacy Notes , 1–8. https://liternote.com/index.php/ln/article/view/9
Suwetha, IGN & Surya, I., (2021). Drought disaster education and community preparedness in dealing with drought disasters in Central Lombok Regency, West Nusa Tenggara Province. 3 (1), 28–44.
Solovida, GT, & Latan, H. 2017. Linking environmental strategy to environmental performance: mediating role of environmental management accounting. Sustainability Accounting, Management and Policy Journal. Retrieved from https://doi.org/10.1108/SAMPJ-08-2016-0046
Sugiarto, A., & Gabriella, DA (2020). Environmentally Friendly Awareness and Behavior of Students on Campus. Journal of Social Sciences and Humanities , 9 (2), 260. https://doi.org/10.23887/jish-undiksha.v9i2.2106
Syarif, E., & Amri, N. (2017). Green Architecture in the Morphology of Tallo Riverbank Settlements. Indonesian Journal of Built Environment, 6(2), 79–84.
https://doi.org/10.32315/jlbi.6.2.82
Syarif, A., F & Dahlan, Z. (2024). Principles of Civilization Development in the Principles of Civilization Development in the Qur'an . 2(1). https://jurnal.mediaakademik.com/index.php/jma/article/view/58
Wang, S., Wang, H., & Wang, J. 2019. Exploring the Effects of Institutional Pressures on the Implementation of Environmental Management Accounting: Do Top Management Support and Perceived Benefits Work? Wiley Business Strategy and The Environment , 28, 233–243. https://doi.org/10.1002/bse.2252
Widiarti, Usman, M., Wamiliana, Nurcahyani, N., & Master, J. (2023). Orchid Conservation and Greenmetric Ranking Improvement Through Orchid Planting Activities on Campus. Tapis Berseri Community Service Journal (JPMTB) , 2 (1), 7–12. https://doi.org/10.36448/jpmtb.v2i1.39
Zainab, A., & Burhany, DI (2020). Environmental Costs, Environmental Performance, and Financial Performance in Manufacturing Companies. 26–27. https://doi.org/10.35313/irwns.v11i1.2153
Referensi
Abdullah, MW, Bayan, AYM, & Hanafie, H. (2021). Implementation of Green Campus to Realize University Social Responsibility at State Islamic Religious College (SIRC) in South Sulawesi Indonesia . Technium Social Sciences Journal (ISSN: 2668-7798 ). ttps://techniumscience.com/index.php/socialsciences/index
Abdullah, MW, Suwandi, M., Bayan, AYM, & Hanafie, H. (2021). Green Accounting Based on Maslahah to Realize University Social Responsibility in Indonesia. Proceedings of the International Conference on Economics, Business, Social, and Humanities (ICEBSH 2021) , 570 (Icebsh), 943–950. https://doi.org/10.2991/assehr.k.210805.149
Angely, M. Suyoto & Nurhidayati (2024). Implementation of Environmental Care Character Values Through the Adiwiyata Program for Grade IV Students at SDN 1 Gintungan . 5 ( 2), 83–96.
Aristantia, SE (2021). Carbon Tax as a Manifestation of Rahmatan Lil Alamin . Journal of Islamic Economic Studies, 6(2), 123–133. https://ejournal.uinib.ac.id/febi/index.php/maqdis/article/view/510
Arohmawati, Sujarwo., Safitri, D., (2024). Analysis of the influence of sustainability report disclosure, financial performance, and environmental performance on company value. 1–8. https://doi.org/10.14414/jbb.v7i2.1397
Hadi, N., Wasehudin, Surbakti, NN, Arum, AEM, & Jannah, DN (2023). The Relevance of the Rahmatan Lil 'Alamin Concept to Religious Tolerance. Darajat: Journal of Islamic Religious Education, 6(1), 21–29. https://doi.org/10.58518/darajat.v6i1.1611
Islam, MS (2015). Green Campus : A New Roadmap to Combat Climate Vulnerability.
Jupri, A., Isbandiyah, DR, Niswati, Z., Sudanta, IMA, & Mulyono, Y. (2021). Implementation of Green Campus Through Park Redesign Activities in the LPPM Environment of Mataram University. 2–5.
Karim, A., Fuqohak, MZ, & Atabik, A. (2013). Environmental Conservation Strategies from the Perspective of the Qur'an and Hadith. Advances in Humanities and Contemporary Studies , 5 (2), 45–54. https://doi.org/10.30880/ahcs.2022.03.02.005
Karmen, RF (2023). Disaster Risk Analysis Due to Prolonged Dry Season in East Java. 947–957.
Khalis, A., Idawati, DE, & Fuady, Z. (2020). Application of Green Architecture Concepts in the Design of Rusunawa Buildings in Banda Aceh City. Scientific Journal of Architecture and Planning Students, 4(2655-1586), 6-10.
Maharani, LP (2022). Green Banking from Rahmatan Lil Alamin's Perspective
(Empirical Study on Bank Muamalat in Magelang City). Thesis, 1–156.
Majid, J., & Suwandi, M. (2020). Exploration of Tauhid Values in the Financial Reports of Islamic Banking Institutions. Faculty of Islamic Economics and Business, Alauddin State Islamic University, Makassar. Accessed from https://www.researchgate.net
Ma'rifat , J., Muchlis, S., & Jannah, R. (2022). The Meaning of Environmental Accounting Studies at PT Semen Bosowa Maros. Scientific Journal of Civilization Accounting , VIII (2), 157–169. https://doi.org/10.24252/jiap.v8i1.32005
Maulida, N, M & Riyadi, S. (2024). Application of environmental management accounting in improving product innovation at PT Varia Usaha Beton, Sidoarjo Regency. 4, 561–570.
Nuha, A, A. (2021). Waste Problems and Efforts to Maintain Environmental Cleanliness in Krajan Hamlet, Randuagung Village, Randuagung District, Lumajang Regency. Khidmatuna: Journal of Community Service. e-ISSN: ; 1-
Pasaribu, SP, Nuraini, C., & Andriana, M. (2023). Design of a Painting Arts Museum in Medan Using A . 929–940. https://proceeding.dharmawangsa.ac.id/index.php/prosundhar/article/view/294
Puspitasari, R., & Mudana, IK (2017). Study of the Arrangement of On-Street Parking in Cirebon City . 5 .
Risna, R., Paindan, E., Randanan, EC, & Lutfi, M. (2021). Study of the Implementation of an Environmentally Friendly Campus ( Green Campus ) at Stt Migas Balikpapan. PETROGAS: Journal of Energy and Technology , 3 (1), 35–43. https://doi.org/10.58267/petrogas.v3i1.53
Siregar, D. (2023). Green Architecture: Minimizing Environmental Impact in Building Design. Literacy Notes , 1–8. https://liternote.com/index.php/ln/article/view/9
Suwetha, IGN & Surya, I., (2021). Drought disaster education and community preparedness in dealing with drought disasters in Central Lombok Regency, West Nusa Tenggara Province. 3 (1), 28–44.
Solovida, GT, & Latan, H. 2017. Linking environmental strategy to environmental performance: mediating role of environmental management accounting. Sustainability Accounting, Management and Policy Journal. Retrieved from https://doi.org/10.1108/SAMPJ-08-2016-0046
Sugiarto, A., & Gabriella, DA (2020). Environmentally Friendly Awareness and Behavior of Students on Campus. Journal of Social Sciences and Humanities , 9 (2), 260. https://doi.org/10.23887/jish-undiksha.v9i2.2106
Syarif, E., & Amri, N. (2017). Green Architecture in the Morphology of Tallo Riverbank Settlements. Indonesian Journal of Built Environment, 6(2), 79–84.
https://doi.org/10.32315/jlbi.6.2.82
Syarif, A., F & Dahlan, Z. (2024). Principles of Civilization Development in the Principles of Civilization Development in the Qur'an . 2(1). https://jurnal.mediaakademik.com/index.php/jma/article/view/58
Wang, S., Wang, H., & Wang, J. 2019. Exploring the Effects of Institutional Pressures on the Implementation of Environmental Management Accounting: Do Top Management Support and Perceived Benefits Work? Wiley Business Strategy and The Environment , 28, 233–243. https://doi.org/10.1002/bse.2252
Widiarti, Usman, M., Wamiliana, Nurcahyani, N., & Master, J. (2023). Orchid Conservation and Greenmetric Ranking Improvement Through Orchid Planting Activities on Campus. Tapis Berseri Community Service Journal (JPMTB) , 2 (1), 7–12. https://doi.org/10.36448/jpmtb.v2i1.39
Zainab, A., & Burhany, DI (2020). Environmental Costs, Environmental Performance, and Financial Performance in Manufacturing Companies. 26–27. https://doi.org/10.35313/irwns.v11i1.2153
Abdullah, MW, Suwandi, M., Bayan, AYM, & Hanafie, H. (2021). Green Accounting Based on Maslahah to Realize University Social Responsibility in Indonesia. Proceedings of the International Conference on Economics, Business, Social, and Humanities (ICEBSH 2021) , 570 (Icebsh), 943–950. https://doi.org/10.2991/assehr.k.210805.149
Angely, M. Suyoto & Nurhidayati (2024). Implementation of Environmental Care Character Values Through the Adiwiyata Program for Grade IV Students at SDN 1 Gintungan . 5 ( 2), 83–96.
Aristantia, SE (2021). Carbon Tax as a Manifestation of Rahmatan Lil Alamin . Journal of Islamic Economic Studies, 6(2), 123–133. https://ejournal.uinib.ac.id/febi/index.php/maqdis/article/view/510
Arohmawati, Sujarwo., Safitri, D., (2024). Analysis of the influence of sustainability report disclosure, financial performance, and environmental performance on company value. 1–8. https://doi.org/10.14414/jbb.v7i2.1397
Hadi, N., Wasehudin, Surbakti, NN, Arum, AEM, & Jannah, DN (2023). The Relevance of the Rahmatan Lil 'Alamin Concept to Religious Tolerance. Darajat: Journal of Islamic Religious Education, 6(1), 21–29. https://doi.org/10.58518/darajat.v6i1.1611
Islam, MS (2015). Green Campus : A New Roadmap to Combat Climate Vulnerability.
Jupri, A., Isbandiyah, DR, Niswati, Z., Sudanta, IMA, & Mulyono, Y. (2021). Implementation of Green Campus Through Park Redesign Activities in the LPPM Environment of Mataram University. 2–5.
Karim, A., Fuqohak, MZ, & Atabik, A. (2013). Environmental Conservation Strategies from the Perspective of the Qur'an and Hadith. Advances in Humanities and Contemporary Studies , 5 (2), 45–54. https://doi.org/10.30880/ahcs.2022.03.02.005
Karmen, RF (2023). Disaster Risk Analysis Due to Prolonged Dry Season in East Java. 947–957.
Khalis, A., Idawati, DE, & Fuady, Z. (2020). Application of Green Architecture Concepts in the Design of Rusunawa Buildings in Banda Aceh City. Scientific Journal of Architecture and Planning Students, 4(2655-1586), 6-10.
Maharani, LP (2022). Green Banking from Rahmatan Lil Alamin's Perspective
(Empirical Study on Bank Muamalat in Magelang City). Thesis, 1–156.
Majid, J., & Suwandi, M. (2020). Exploration of Tauhid Values in the Financial Reports of Islamic Banking Institutions. Faculty of Islamic Economics and Business, Alauddin State Islamic University, Makassar. Accessed from https://www.researchgate.net
Ma'rifat , J., Muchlis, S., & Jannah, R. (2022). The Meaning of Environmental Accounting Studies at PT Semen Bosowa Maros. Scientific Journal of Civilization Accounting , VIII (2), 157–169. https://doi.org/10.24252/jiap.v8i1.32005
Maulida, N, M & Riyadi, S. (2024). Application of environmental management accounting in improving product innovation at PT Varia Usaha Beton, Sidoarjo Regency. 4, 561–570.
Nuha, A, A. (2021). Waste Problems and Efforts to Maintain Environmental Cleanliness in Krajan Hamlet, Randuagung Village, Randuagung District, Lumajang Regency. Khidmatuna: Journal of Community Service. e-ISSN: ; 1-
Pasaribu, SP, Nuraini, C., & Andriana, M. (2023). Design of a Painting Arts Museum in Medan Using A . 929–940. https://proceeding.dharmawangsa.ac.id/index.php/prosundhar/article/view/294
Puspitasari, R., & Mudana, IK (2017). Study of the Arrangement of On-Street Parking in Cirebon City . 5 .
Risna, R., Paindan, E., Randanan, EC, & Lutfi, M. (2021). Study of the Implementation of an Environmentally Friendly Campus ( Green Campus ) at Stt Migas Balikpapan. PETROGAS: Journal of Energy and Technology , 3 (1), 35–43. https://doi.org/10.58267/petrogas.v3i1.53
Siregar, D. (2023). Green Architecture: Minimizing Environmental Impact in Building Design. Literacy Notes , 1–8. https://liternote.com/index.php/ln/article/view/9
Suwetha, IGN & Surya, I., (2021). Drought disaster education and community preparedness in dealing with drought disasters in Central Lombok Regency, West Nusa Tenggara Province. 3 (1), 28–44.
Solovida, GT, & Latan, H. 2017. Linking environmental strategy to environmental performance: mediating role of environmental management accounting. Sustainability Accounting, Management and Policy Journal. Retrieved from https://doi.org/10.1108/SAMPJ-08-2016-0046
Sugiarto, A., & Gabriella, DA (2020). Environmentally Friendly Awareness and Behavior of Students on Campus. Journal of Social Sciences and Humanities , 9 (2), 260. https://doi.org/10.23887/jish-undiksha.v9i2.2106
Syarif, E., & Amri, N. (2017). Green Architecture in the Morphology of Tallo Riverbank Settlements. Indonesian Journal of Built Environment, 6(2), 79–84.
https://doi.org/10.32315/jlbi.6.2.82
Syarif, A., F & Dahlan, Z. (2024). Principles of Civilization Development in the Principles of Civilization Development in the Qur'an . 2(1). https://jurnal.mediaakademik.com/index.php/jma/article/view/58
Wang, S., Wang, H., & Wang, J. 2019. Exploring the Effects of Institutional Pressures on the Implementation of Environmental Management Accounting: Do Top Management Support and Perceived Benefits Work? Wiley Business Strategy and The Environment , 28, 233–243. https://doi.org/10.1002/bse.2252
Widiarti, Usman, M., Wamiliana, Nurcahyani, N., & Master, J. (2023). Orchid Conservation and Greenmetric Ranking Improvement Through Orchid Planting Activities on Campus. Tapis Berseri Community Service Journal (JPMTB) , 2 (1), 7–12. https://doi.org/10.36448/jpmtb.v2i1.39
Zainab, A., & Burhany, DI (2020). Environmental Costs, Environmental Performance, and Financial Performance in Manufacturing Companies. 26–27. https://doi.org/10.35313/irwns.v11i1.2153