Article Per Year (5 Year)
p-Index From 2021 - 2026
0.659
P-Index
This Author published in this journals
All Journal Owner : Riset dan Jurnal Akuntansi Al Dzahab The Academy Of Management and Business (TAMB)
Mirna Dyah Praptitorini
Sekolah Tinggi Ilmu Ekonomi Totalwin
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Pengaruh Literasi Keuangan Dan Layanan Keuangan Berbasis Teknologi Terhadap Inklusi Keuangan (Studi Kasus pada UMKM di Kabupaten Demak) Astohar Astohar; Mirna Dyah Praptitorini; Siti Shobandiyah
The Academy Of Management and Business Vol 1, No 2 (2022): Juni
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (224.522 KB) | DOI: 10.55824/tamb.v1i2.147

Abstract

The development of fintech has led to several application innovations in financial services such as payment instruments, loan tools and others that are becoming known in this digital era. Some business actors such as MSMEs in Demak Regency have also used this financial technology (fintech) for the convenience of running a business. The survey results show that MSMEs are still not optimal in the use of fintech as well as the level of inclusion is still relatively low. The problem in this study is that there is a gap regarding the effect of financial literacy and technology-based fintech services on financial inclusion. The population in this study were all MSMEs in Demak Regency. Collecting data using cross section data with sampling method using accidental sampling. The analysis tool uses double step multiple regression by performing other tests such as normality test, classical assumption deviation test, goodness of fit test and coefficient of determination test. The results show that financial literacy has a significant positive effect on financial inclusion (H1 is proven) fintech-based financial services have a significant positive effect on financial inclusion (H2 is proven). This increasingly complex business world has an impact on the demands or desires of business people for speed in transactions which are constrained by distance and time. Increased knowledge and behavior as well as attitudes in the financial sector have an impact on the fulfillment of technology-based financial services as well as on increasing the use of financial applications
The Role of Green Accounting in Enhancing Sustainability Practices in MSMEs in Semarang, Indonesia: Financial Performance Analysis Using the PLS-SEM Approach Maulana Ihsan Yusufi Suyatno; Astohar Astohar; Mirna Dyah Praptitorini; Anisa Kusumawardani
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3193

Abstract

This study investigates the effect of adopting green accounting on sustainability performance and financial performance of micro, small, and medium enterprises (MSMEs) in Semarang, Indonesia. Data from 90 MSMEs across three categories—micro, small, and medium— were examined using structural equation modeling with partial least squares (PLS-SEM). The results show that adopting green accounting significantly improves sustainability performance (? = 0.76), indicating that implementing green accounting practices leads to better environmental, social, and economic outcomes. Additionally, sustainability performance positively affects financial performance (? = 0.27), demonstrating that sustainable practices lead to better profitability through cost efficiency, customer loyalty, and market access. While green accounting adoption also directly impacts financial performance (? = 0.39), the majority of its effect is mediated through sustainability performance. The bootstrapped mediation analysis confirms that sustainability performance fully discusses the connection between financial performance and the implementation of green accounting (Indirect effect = 0.21, p = 0.020). Additionally, 35% of the effect on financial performance is explained by sustainability practices. The study highlights that adopters of green accounting show significantly improved performance, particularly in medium-sized enterprises, where the t-value for sustainability performance was 7.33. These results contribute to the literature by demonstrating that green accounting not only supports environmental sustainability but also enhances financial performance. The results of the study are especially pertinent to policymakers and MSME practitioners in Semarang, providing insights into the importance of green accounting in improving business outcomes.
The Impact of Islamic Economic Law on Financial Regulation: Evidence from the Indonesian Dual Financial System: Dampak Implementasi Hukum Ekonomi Islam terhadap Regulasi Keuangan: Kajian Sistem Keuangan Ganda Indonesia Maulana Ihsan Yusufi Suyatno; Anisa Kusumawardani; Mirna Dyah Praptitorini; Primadhani Dyah Larasati Suyatno
Al Dzahab Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v6i2.5863

Abstract

Purpose: This study examines the impact of Islamic Economic Law on financial regulation within the context of Indonesia’s dual financial system, while addressing the research gap that rarely explores regulatory challenges arising from the integration of conventional and Islamic frameworks. Design/Methodology/Approach: Employing a mixed-methods approach, this research combines qualitative data from 15 stakeholders—including regulators, academics, and practitioners—with secondary data drawn from institutional reports and reputable journals (2018–2024). Findings: The results reveal that Islamic Economic Law enhances regulatory ethics and transparency. The integration of Islamic finance fosters financial inclusion. Although the dual financial system offers potential synergies, its implementation remains hindered by regulatory fragmentation and low public literacy. Research Implications: This study contributes both theoretically—by linking Maqasid al-Shariah to an inclusive regulatory framework—and practically, by providing recommendations for regulatory harmonization between OJK and DSN-MUI, improving financial literacy, and fostering product innovation. The findings affirm Indonesia’s position as a potential global reference for the integration of ethical finance.
Co-Authors Anisa Kusumawardani Astohar Astohar Primadhani Dyah Larasati Suyatno Siti Shobandiyah