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All Journal Journal of Accounting and Investment Journal of Contemporary Accounting
Fitriani Prastiawati, Fitriani
Prodi Akuntansi Universitas Muhammadiyah Yogyakarta
Economics, Econometrics & Finance

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Peran Pembiayaan Baitul Maal Wat Tamwil Terhadap Perkembangan Usaha dan Peningkatan Kesejahteraan Anggotanya dari Sektor Mikro Pedagang Pasar Tradisional Prastiawati, Fitriani; Darma, Emile Satia
Journal of Accounting and Investment Vol 17, No 2: July 2016
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.2016.0055.197-208

Abstract

The growth and development of economic in Indonesia are not only from big cimpanies or multinationa, but the small business, micro business, and middle business have main problems in financial. To solve the problems, Baitul Maal Wat Tamwil (BMT) comes to give the finance to the micro businessmen easily. The aim of this research was to khow the role of finance given by Baitul Maal Wat Tamwil towards the perception of business development and the welfare improving for the members of BMT from micro sector. The samples of the researches were 119 of the members of BMT finance whose jobs were sellers in traditional market in Bantul Regency. The data used for the research were primary data by distributing questionnaires. The data analysis employs Structural Equation Modelling (SEM). The results reveal that the BMT’s finance does not has significant influence towards the perception of business development and the welfare improving. However, the business growth has significant influence towards the perception of the wefare improving of the members.
Job commitment as a mediator between perceived internal corporate social responsibility and deviant behaviour: The moderating effect of gender Surya, Juanda; Prastiawati, Fitriani
Journal of Contemporary Accounting Volume 8 Issue 1, 2026
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

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Abstract

This study examines the role of work engagement in mediating the relationship between perceived internal corporate social responsibility (CSR) and workplace deviant behavior, with gender as a moderating variable. The research focuses on employees working in banking companies. Data were collected from 183 employees of banking institutions through an online survey questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that perceived internal CSR has a positive and significant effect on work engagement. This finding suggests that organizational practices that prioritize employee welfare, such as fair treatment, career development opportunities, and work–life balance, can strengthen employees' psychological attachment to their work. When employees perceive that their organization genuinely cares about their well-being, they tend to develop stronger dedication, energy, and involvement in their work. Furthermore, the findings reveal that internal CSR has a negative and significant effect on deviant behavior. This result indicates that employees who perceive their organization as socially responsible are less likely to engage in counterproductive behaviors that may harm the organization. Work engagement is also found to have a negative and significant effect on deviant behavior, suggesting that employees who are more engaged in their work tend to avoid behaviors that violate organizational norms. In addition, the mediation analysis demonstrates that work engagement partially mediates the relationship between internal CSR and deviant behavior. However, the moderating role of gender is not supported, indicating that the influence of internal CSR in reducing deviant behavior is relatively consistent across male and female employees in the banking sector. Overall, the findings highlight the importance of internal CSR as a strategic organizational resource for fostering employee engagement and minimizing workplace deviance.
Co-Authors Emile Satia Darma, Emile Satia Surya, Juanda