Konseptualisasi dan Pengukuran Indeks Maqasid Ekonomi Hijau pada Lembaga Keuangan Mikro Syariah (BMT) dalam Mendorong Sustainable Development Goals (SDGs)

Tongam Wesly Pandapotan Manullang, Desy Astrid Anindya

Abstract


Penelitian ini bertujuan untuk merumuskan dan menguji secara empiris peran Indeks Maqasid Ekonomi Hijau (IMEH) dalam menjembatani pengaruh Komitmen Institusional Baitul Maal wat Tamwil (BMT) terhadap akselerasi pencapaian Sustainable Development Goals (SDGs), serta menganalisis peran Kapasitas Kelembagaan sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif eksplanatori dengan Partial Least Squares Structural Equation Modeling (PLS-SEM). Data primer diperoleh melalui survei terhadap 182 pengelola BMT di Indonesia yang dipilih menggunakan teknik purposive sampling. Hasil penelitian menunjukkan bahwa komitmen institusional BMT mendorong penguatan adopsi dan implementasi IMEH. IMEH selanjutnya berperan sebagai mediator yang menjembatani komitmen institusional dengan akselerasi pencapaian SDGs, menunjukkan bahwa nilai-nilai etika dan kemaslahatan dalam tata kelola BMT dapat ditransformasikan menjadi praktik pembiayaan yang lebih berorientasi pada keberlanjutan. Penelitian juga menemukan bahwa kapasitas kelembagaan memperkuat efektivitas IMEH dalam mendorong pencapaian SDGs. Temuan ini menegaskan bahwa keberhasilan integrasi prinsip Maqasid al-Shariah dan ekonomi hijau pada BMT tidak hanya ditentukan oleh komitmen normatif, tetapi juga oleh keberadaan instrumen pengukuran yang operasional serta kapasitas organisasi untuk mengimplementasikannya. Secara praktis, penelitian ini memberikan dasar bagi pengelola dan regulator BMT untuk mengembangkan sistem pengukuran kinerja dan penilaian pembiayaan yang mengintegrasikan dimensi sosial, syariah, dan ekologis guna memperkuat kontribusi keuangan mikro syariah terhadap pembangunan berkelanjutan.

Keywords


Baitul Maal wat Tamwil (BMT); Indeks Maqasid Ekonomi Hijau; Kapasitas Kelembagaan; PLS-SEM; Sustainable Development Goals (SDGs)

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DOI: https://doi.org/10.15548/al-masraf.v11i1.2710

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