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All Journal JAT (Journal of Accounting and Tax) IEFBR: Islamic Economics, Finance, and Banking Review
Sartini Wardiwiyono
Unknown Affiliation
Economics, Econometrics & Finance

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Peran Faktor Eksternal dan Internal dalam Memprediksi Minat Mahasiswa Menjadi Akuntan Syariah Aswandi Januar; Sartini Wardiwiyono
Islamic Economics, Finance, and Banking Review Vol. 4 No. 1 (2024): June
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/iefbr.v4i1.11311

Abstract

Bisnis berbasis syariah saat ini tumbuh dan berkembang pesat. Kebutuhan akan akuntan yang memahami transaksi syariah juga mengalami peningkatan. Penelitian ini ditujukan untuk menganalisis pengaruh faktor internal yang terdiri dari personalitas dan religiusitas serta faktor eksternal yang meliputi norma sosial, kerja, pasar kerja, dan penghargaan finansial terhadap minat mahasiswa untuk menjadi akuntan syariah. Data penelitian ini dikumpulkan dengan menggunakan survey langsung dari 60 mahasiswa jurusan Akuntansi yang dipilih berdasar convenience sampling. Hasil analisis menggunakan regresi linier berganda menunjukkan bahwa personalitas, religiulitas, dan lingkungan kerja berpengaruh positif terhadap pemilihan karir menjadi akuntan syariah, sedangkan pasar kerja berpengaruh negatif. Sementara itu nilai-nilai sosial, dan penghargaan finansial tidak berpengaruh terhadap pemilihan karir menajadi akuntan syariah.
THE ROLE OF BMT BINA UMMAH IN ACHIEVING SUSTAINABLE DEVELOPMENT GOALS Asrul, Gea Desvi; Sartini Wardiwiyono
JAT : Journal Of Accounting and Tax Vol. 5 No. 1 (2026)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/0hdy3390

Abstract

This study aims to analyze the role of BMT Bina Ummah in supporting the achievement of the Sustainable Development Goals (SDGs) through the integration of social functions (maal) and financing functions (tamwil). The research object is BMT Bina Ummah, located in Gamping, Sleman, Yogyakarta Special Region. The study used a qualitative approach with a case study design. Data were obtained through in-depth interviews, observations, focus group discussions (FGDs), and documentation. Data were then analyzed using the interactive model of Miles, Huberman, and Saldaña. The results indicate that BMT Bina Ummah contributes to eight SDGs: no poverty, good health and well-being, quality education, clean water and sanitation, decent work and economic growth, reduced inequalities, sustainable cities and communities, and partnerships for the goals. These contributions are realized through sharia micro-enterprise financing, qardh hasan (Islamic loan), mudharabah savings, educational scholarships, the Rice ATM program, clean water provision, financial literacy, and social partnerships. This study concludes that BMTs function not only as Islamic microfinance institutions but also as instruments for promoting community economic and social empowerment.
Co-Authors Asrul, Gea Desvi Aswandi Januar