Integration of Sharia Accounting Values in Mukhabarah Agreements to Achieve Justice and Green Economic Resilience in Malintang Lama, Gambut, Banjar Regency
Keywords:
Sharia Accounting, Mukhabarah Contract, Justice, Resilience, Green EconomyAbstract
The transition to a green economy demands an economic system based on justice, desire, and moral values. Sharia accounting plays a strategic role in realizing these principles through the application of values such as justice (al-'adl), trustworthiness, transparency (tabligh), and accountability (hisab). This study aims to analyze the integration of Sharia accounting values in the practice of mukhabarah contracts and their implications for distributive justice and green economic resilience in Malintang Lama Village, Banjar Regency. A qualitative approach based on field studies and conceptual analysis was used. Data collection techniques included in-depth interviews with Mukhabarah actors, religious leaders, agricultural extension workers, and academics familiar with local sharia economic practices. Field data were supplemented by a literature review of Sharia accounting principles and the concept of a green economy. This study found that mukhabarah serves not only as an agricultural cooperation contract but also as a value-based economic model and social capital that upholds the principles of al-'adl (justice), amanah (honesty and responsibility), tablīgh (transparency), and hisāb (accountability). This integration supports the realization of sustainable economic governance in accordance with Sharia principles. The application of the profit-sharing principle (nisbah), proportional to the contributions and risks of each party, reflects distributive justice in the context of sharia accounting. The innovation of replanting fund allocation demonstrates the embryo of sustainable accounting (green accounting), which expands the concept of accountability into multiple dimensions: financial, social, and ecological. This synergy between sharia accounting and the green economy forms a new paradigm of economic development based on maqāṣid al-syarī‘ah and in line with the Sustainable Development Goals (SDGs), particularly SDG 2 (Zero Hunger) and SDG 12 (Responsible Consumption and Production). Thus, mukhabarah in Malintang Lama Village can be seen as a micro-model of sharia-based green development that is relevant to strengthening social justice, economic independence, and ecological sustainability at the local level.References
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