ISLAMIC GREEN BANKING AT BANK PEMBANGUNAN DAERAH IN INDONESIA Rahmayati

This research aims to prove the concept of Islamic Green Banking in the banking system in Indonesia, precisely at the Bank Pembangunan Daerah (BPD) bank and to proves that CSR, Green Accounting, Growth Financing, NPF, Liability on Green Banking have a simultaneous and partial test effect on Green Banking. The research method used is descriptive quantitative, using secondary data from the bank's Annual Report from 2015-2020 at PT. BPD Aceh Syariah, PT. BPD Sumatera Utara, PT. BPD Jambi, PT. BPD. Nagari, PT. BPD. Riau and Kepulauan Riau, PT. BPD Sumatera Selatan and Bangka Belitung. The results of the study prove that the Corporate Social Responsibility (CSR), Growth Financing, Green Accounting, NPF variable have an effect on Green Banking except for Liability variable which shown negative result on Green Banking and this study is that the application of Green Banking is a pattern that can be implemented by the BPD through digitizing online services.


INTRODUCTION
Changing the paradigm in the industrial era 4.0 must be adapted to the needs of human life nowadays, innovating in making changes must have an impact on the environment. These problems include the Triple Bottom Line problem, namely Profit, People, and Planet (Green Finance Concept). (Istiowati, 2018).
The difference between financial institutions and the environment should not eliminate the growing integration between the two so that they can synergize with each other, because both have the same commitment and value to build sustainability. Green Banking become a consideration for banking system in Indonesia because there is a concept of sustainable finance formulated by Otoritas Jasa Keuangan (OJK) through Roadmap for Sustainable Finance for creating the commitment to sustainable development in the banking sector and as the overall support of the financial services industry for sustainable growth resulting from the alignment of economic, social and environmental interests (POJK Nomor 51/POJK.03/2017).
The Green Economy concept covers various aspects that can be implemented in aspects of financial institutions, including green financing, green banking, green accounting, green product, green marketing, dan green behaviours (Mustofa et al., 2020), (Yuliawati, Rani, & Assyofa, 2017), (Setiawan, Erawati, Dakhoir, & Luqman, 2018), (Ali & Parveen, 2018). Triple Bottom Line aspects can be synergized with Islamic banking financial institutions that serves as intermediary institutions and able to support their operations to the environment, have responsibility and environmental performance as well as considering environmental protection aspects in maintaining their business which will coordinate with banking customers.
Although green banking already developed in the international banking system like bangladesh has implemented environmentally friendly financing targets for all banks, it is still not popular in Indonesia, t is sill not popular in Indonesia. This concept emerged as a response to the demands of the global community asking the banking industry to actively participate in efforts to overcome the environmental crisis and increasing global warming.
In particular, green banking means that banking sector no longer only focusing on its financial responsibility which managing its business as well as possible to generate the maximum profit for shareholders, but also must focus on its responsibility to preserve the Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol. 5. No. 1 January 2022e-ISSN: 2621 Islamic Green Banking ….. 76 environment and the universe (planet) and improve social welfare for the community (people).
In economics, the triple bottom line (TBL) maintains that companies should commit to focusing as much on social and environmental concerns as they do on profits. TBL theory posits that instead of one bottom line, there should be three: profit, people, and the planet. A TBL seeks to gauge a corporation's level of commitment to corporate social responsibility and its impact on the environment over time.
The essence of Green Banking in banking sector as a financial institution which in running its business is based on the principles of sustainable development. Especially in financing, namely the existence of ecological balance (environment), human welfare, and social and cultural development of the community. The Green Banking concept is implemented through various environmental-based service programs such as paperless, ebilling, e-banking, financing the environmental-based projects and the Go-Green program.
Paperless program are banking services that aim to reduce paper consumption. By reducing paper consumption, it will indirectly reduce the amount of tree cutting as raw material for producing paper so that. Meanwhile, financing the environmental-based projects is a program that looks risks factors in the financing distribution, in this case it must prioritize environmentally friendly and sustainable businesses. If a business has fulfilled the environmentally friendly requirements according to the environmental impact analysis (AMDAL), then the new bank can disburse financing. Banks will see the extent of the risks that will arise and can be detrimental if they provide financing to businesses that are not environmentally friendly. Other environmental-based banking programs implemented by Bank Indonesia are contained in the Green Banking program.
Several studies have provided positive feedback in the application of green banking in the banking system which supports responsible financing to the environment. Therefore, banks must be able to consider policies from their products that are good for environmental sustainability banks (green product) . Islamic banking in this case is very capable of implementing the concept of Green Banking because it has high visibility and tends to prioritize the involvement of social images in order to implement the concept of Green Banking. The involvement of banks in implementing the Green Banking concept also gives the bank a high reputation value because it is able to prove to the wider Islamic Green Banking ….. 78

Sustainable Finance
The relationship between the economy and the environment has become an international concern, such as a report issued in 2013 by The World Economic Forum, both of which are related, namely that they can have a negative impact on the global economy as a result if industrial governance is not considered for its sustainability. The economy and the environment are an international agenda in the Sustainable Development Goals Along with the birth of OJK, the Green Banking program was delegated by Bl, and the concept was expanded not only to banking, but also to financial service institutions (OJK, 2019).
The main mission of Sustainable Finance like Green Banking when it was first initiated is to change the paradigm in national development from a Greedy Economy to a Green Economy. Greedy Economy is a term where the focus of the economy is limited to economic growth which is assessed through the growth of Gross Domestic Product (GDP), exploitation of natural resources, and economic activities that rely on debt. Meanwhile, Green Economy is a change in perspective on economic development by taking into account the balance of the 3Ps, namely people (social), profit (economics) and planet (environment) (Alisjahbana & Murniningtyas, 2018).

Islamic Green Banking
The concept of Green Banking is closely related to the term green financing. Green financing can be defined as a loan facility from a financial institution to a debtor engaged in the business sector that does not have an impact on decreasing the quality of the environment or social conditions of the community. However, Green Banking is not only focused on the world of financing, but also other programs that are environmentally sound (Nasution, 2018).
Specifically, Green Banking means that banks no longer only focus on responsibility financial management, namely managing its business as well as possible to generate the maximum profit for shareholders. The focus of his responsibilities is on efforts to preserve the environment and the universe as well as improve social welfare for the community. The combination of these three aspects into a report called a sustainability report. Sustainability reports are also known as Triple Bottom Line (TBL) or Triple P (People, Planet and Profit) reports. The TBL concept implies that banks must prioritize the interests of stakeholders (all parties). involved and influenced by the activities carried out by the company) rather than the interests of shareholders (Arifin, M Zainal, Sayuti, Noor Muhammad, 2020). providing demand deposits, savings or time deposits affiliated with environmental community accounts (Arifin, M Zainal, Sayuti, Noor Muhammad, 2020); (Sun et al., 2020).
The practice of Green Banking is growing faster as a banking strategy in responding to the challenges of environmental problems. Banks play a role in providing funding for projects and investments that have the potential to cause environmental damage. Thus, the role of banks becomes crucial by considering environmental issues in providing financing.
The company's efforts to actively implement environmental-related ideas facilitate companies to develop new practices or products among competitors, reduce costs, seize opportunities and become market leaders (Handajani, 2019). Selatan and Bangka Belitung. Descriptive data analysis technique is used to analyze data by describing the data that has been collected as it is (Sugiyono, 2017 (Nazir, 2011).

RESULTS AND DISCUSSION
This section provides and discusses the findings of the study to several sub-sections, namely regression coefficients, coefficient of determination test (R 2 ), research hypotesis. In Following is the theoretical framework of this research: As illustrated in     ) which is 30 and alpha 0.05. The following is a discussion of the partial test between CSR (X 1 ), Green accounting (X 2 ), Growth Financing (X 3 ), NPF (X 4 ), and Liability (X 5 ) on Green Banking (Y).

The Influence of Each Variable can be Explained as Follows:
The results of the t-test for CSR (X 1 ) on Green Banking (Y) show a Sig value of 0.006 and t count shows a value of 2,953, meaning that the Sig value is smaller than the probability value (0.006<0.05) and t count is greater than t table (2,953>1.697), then the conclusion that can be drawn is that H 0 is rejected and H 2 is accepted. This means that CSR has a partially significant effect on Green Banking.
The results of the t-test for CSR (X 1 ) on Green Banking (Y) show a Sig value of 0.006 and t count shows a value of 2,953, meaning that the Sig value is smaller than the probability value (0.006<0.05) and t count is greater than t table (2,953>1.697), then the conclusion that can be drawn is that H 0 is rejected and H 2 is accepted. This means that CSR has a partially significant effect on Green Banking.
The results of the t-test for Green Accounting (X 2 ) against Green Banking (Y) showed a Sig value of 0.005 and t count showed a value of 3.016. The value of sig is smaller than the probability value of 0.05 (0.005<0.05) and t count is greater than t Islamic Green Banking ….. 86

The Effect of CSR on Green Banking
This study suggests that in terms of the Green Banking policy at Bank Bangladesh, Responsibilities to employees; c) Responsibilities to customers; d) Responsibility to the community; e) Environmental responsibility.

The Effect of Green Accounting on Green Banking
The result Most banks have computerized their operations and have introduced online/internet banking platforms that reduce the customer's physical presence at the bank, thereby reducing the smoke and radiation that would be generated if the customer came by car to the bank or reducing his exposure to the bank. radiation from machines used by banks, among others. It will also ensure more people have access to basic banking services as a result of services such as mobile bank account opening due to digitalization support.
Research by (Setiawan et al., 2018) suggests that the application of Green Banking in Islamic banks is not only driven by Indonesian government policies, the application of Green Banking is also in accordance with Islamic values which are the philosophy and basic principles of Islamic banking. The impact of implementing Green Banking is a good environment and able to save energy and other operational costs. This is a form of sustainable development that includes three pillars, namely economic (profit), environment Islamic Green Banking ….. 87

The Effect of Growth Financing on Green Banking
The result of the Bank using its position as project funder to ensure that only sustainable projects receive financing. When banks consider funding a project, they naturally assess and seek to reduce financial risk. Sustainable banking combines the evaluation of Environmental and Social Risks and the application of a comprehensive set of Environmental and Social guidelines to the decision to finance a project. Accordingly, the bank undertakes to provide loans to projects whose sponsors demonstrate the ability and willingness to comply with policies and guidelines aimed at ensuring that the project is socially responsible and complies with good environmental practices.
Research conducted by (Cahyadin et al., 2020) found that assets and financing tend to grow 60%, meaning that Islamic banking still needs to encourage financing growth to the 100% level. The Bank's ability to manage assets is balanced with the ability to allocate and manage the financing. To implement digital and Green Banking, these conditions are important prerequisites that must be met. Islamic bank managers in Indonesia are also encouraged to innovate products and services that can increase the utilization of information technology readiness

The Effect of NPF on Green Banking
The Result must maintain healthy financing and reduce NPF levels so that bank productivity and sustainability last long term. NPF is a factor in increasing risk for Islamic banks so that Islamic banks not only consider their function in financing distribution but prioritize financing distribution with prudential banking principles.

The Effect of Liability on Green Banking
The first point is the benchmark for implementing digital and Green Banking. The position of readiness of Islamic banking in the application of digital and green banking can be a reference and evaluation of the extent to which they are able to achieve it. This can also be an input for Islamic banking to determine strategies for accelerating digital and Green Banking achievements. Acceleration can be done with a business linkage approach between Islamic banks in Indonesia. It is easier to share the use of digitalization and the ability to supervise financing that has a negative impact on environmental quality. In addition, sharing in organizational management that leads to Green Banking can also be realized. Islamic Green Banking ….. 88 The second point is the efforts to realize efficient, reliable, and competitive sharia banking. The readiness position of Islamic banking also directs them to create an efficient, reliable, and competitive Islamic finance business. Increasing the use of Green Banking through digitalization is expected to more easily achieve business efficiency. In addition, increasing the ability to develop digitalization and control environmental impacts is expected to place Islamic banking as a reliable and competitive financial institution at the national, regional, and international levels.
The third point is the effort to prepare a digital index and Green Banking for sharia banking. The position of readiness of sharia banking can also encourage OJK to develop a digital banking index and sharia Green Banking. This is an important index for OJK and Islamic banking to evaluate and improve the digital and Green Banking achievements that have been achieved. In addition, OJK has instruments to help increase digital and Green Banking achievements in Islamic banking.
The fourth point is the effort to create a digital international center and Green Banking for sharia banking. The readiness of the Islamic banking position is also a parameter of their ability to realize Indonesia as a digital center and sharia Green Banking in the world. This effort will accelerate the domination of the Islamic financial market, especially in the domestic market. Indirectly, this action is also expected to shift the confidence of conventional banking customers to switch to Islamic banking. The assessment of the level of readiness for the application of digital and green banking by Islamic banking in Indonesia has the concept of goodness and benefit. (Arifin, M Zainal, Sayuti, Noor Muhammad, 2020)  Banking at Islamic banks is based on a project or business financing strategy that is environmentally and socially friendly that targets environmental preservation and social stability of the community through efficiency and paper less or more practically using online (digital) applications (Radyati & Hamidah, 2014).

The Green Banking Concepts in Qur'an Review
Currently, 6 Regional Development Banks (BPD) in North Sumatra Province, namely Bank Aceh, Bank Sumut, Bank Jambi, Bank Nagari, Bank Riau, Bank Sumsel, and Babel have begun to implement Green Banking through the implementation of digital banks because these banks use banking services. technology-based finance is seen from the annual report data presented and based on the bank's financial service process that has a real-time system and in terms of cost efficiency as reflected in each BPD, namely from the application of green accounting and growth financing. Judging from the 6 BPDs that disburse a lot of CSR funds in the environmental and economic fields, namely PT Bank Sumut.
The implementation of Green Banking has also started to be implemented by Bank Islamic Green Banking ….. 91 efficiency projects) and green mortgages (better rates for energy-efficient homes) (Afroz, 2017).

CONCLUSION
This Study Proves that one liability has No. effect on green banking The strength of this study is using various references that are strongly related to the implementation of Green Banking in other countries which are the motivation for Islamic banking in Indonesia to apply the concept of Green Banking because it is not easy to implement Green Banking in Islamic banking in Indonesia, especially in the Sumatra region. There are few banks that can be used as samples. The testing period in this study is 2015 -2020. Further research is expected to increase the number of samples that are observed and the testing period, then it is expected to use other variables outside of this research model. This research can be a reference for further research.