ANALISIS INTEGRASI TEORI TRIPLE BOTTOM LINE DAN ETIKA BISNIS ISLAM DALAM MEWUJUDKAN KEBERLANJUTAN USAHA PADA CV. ARTHA BOGA INDONESIA

Abstract

In recent years, the issue of sustainability has become a major concern worldwide. The Triple Bottom Line (TBL) concept serves as a foundation for sustainable business. However, this concept does not encompass moral and spiritual dimensions. Therefore, Islamic business ethics serves to complement and strengthen the pursuit of more comprehensive business sustainability. This study aims to analyze the implementation of TBL and Islamic business ethics, as well as their integration in supporting business sustainability at CV. Artha Boga Indonesia. This study employs a descriptive qualitative approach using a case study method. The results show that CV. Artha Boga Indonesia has implemented the people, planet, and profit aspects, although their implementation is not yet optimal, particularly in solid waste segregation and the use of single-use plastics. The principles of Islamic business ethics, including tawhid, justice, free will, and responsibility, have also been implemented, although more consistent supervision is still required. The integration of TBL and Islamic business ethics forms a stronger sustainability model encompassing a just economy, a society oriented toward maslahah, the environment as an amanah (trust), and halal and blessed profits.

 Keywords: Triple Bottom Line, Islamic Business Ethic, Business Sustainability