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All Journal SETARA: Jurnal Studi Gender dan Anak PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi International Journal of Islamic Economics (IJIE)
Swandini, Witantri Dwi
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Religion Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH GENDER DAN KEYAKINAN TERHADAP PERILAKU SOCIAL AND ENVIROMENTAL ACCOUNTING (SEA) Swandini, Witantri Dwi
Jurnal Studi Gender dan Anak Vol 4 No 02 (2022): SETARA: Jurnal Studi Gender dan Anak
Publisher : Center of Gender Studies and Child of State Islamic Institute of Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/jsga.v4i02.5789

Abstract

This study aims to of determine how the influence of gender and beliefs on the behavior/attitude of social and environmental accounting (SEA). Research on social and environmental accounting (SEA) so far has concentrated more on corporate disclosure. However, research that investigates how a person's attitude towards social and environmental accounting is rarely discussed. SEA is accounting information that develops the relationship between business and society, community, and nature. In addition, SEA also studies the concept of sustainability, where according to SEA, natural resources need to be preserved for the sustainability of future generations. The current generation of young people is seen as having no concern for social issues and environmental sustainability. This may be due to factors of belief and cultural background. This study examines the effect of gender and beliefs on SEA attitudes. Four dimensions of belief (permanent ability, fast learning, simple knowledge, and specific knowledge) were adopted from Schommer (2005). The results of the study revealed that gender differences did showed an influence on their attitudes towards SEA. Respondents who believe in the importance of social and environmental accounting tend to have more positive attitudes towards environmental sustainability. Keywords: Gender, Belief, Attitude Towards, Social and Enviromental Accounting
Technology Acceptance Model and Government Support to Use of Islamic Fintech for MSMEs in Metro City Swandini, Witantri Dwi; Ulva Anggara, Ose Atika
Jurnal Internasional Ekonomi Islam Vol 5 No 02 (2023): International Journal of Islamic Economics
Publisher : The Postgraduate of Institut Agama Islam Negeri Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/ijie.v5i02.8234

Abstract

The purpose of this research is to find out how to accept Islamic fintech based on influencing factors. These factors are divided into internal and external factors. Internal factors consist of technology readiness, while external factors include government support in the acceptance of Islamic fintech in Micro, Small and Medium Enterprises (MSMEs) in Metro City. The respondents of this research are MSMEs in Metro City who have adopted fintech on their business activities. The data analysis method used in this research is a quantitative method using the Structural Equation Model (SEM). The type of data used is primary data obtained by distributing questionnaires assisted by the results of interviews with respondents. By using the Technology Acceptance Model, this research tries to analyze the model of factors that influence the application of fintech used by MSMEs in Metro City. The research results show that the external factors tested in this research can influence behavioral intentions through perceived benefits, perceived ease of use in implementing fintech in business activities carried out by MSMEs. Apart from these factors, there are also other factors such as government support provided in the form of training/capital assistance and expert assistance. Limitations in this research are the limitations of the research location and research variables used. This is caused by limited funds and time for collecting data in the field. Contributions of this research are expected to help MSMEs to maximize the application of fintech in business activities, as a consideration for local governments to provide more training and assistance for MSMEs in using fintech.
Pengaruh Pertumbuhan Piutang Buy Now Pay Later, Likuiditas dan Risiko Kredit Terhadap Profitabilitas Perusahaan Pembiayaan Di Indonesia Yulita, Lilis; Nisa, Thoyibatun; Swandini, Witantri Dwi
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1291

Abstract

Pertumbuhan Buy Now Pay Later (BNPL) dalam konteks inovasi pembiayaan teknologi telah meningkatkan peran pembiayaan kredit pada perusahaan bisnis pembiayaan di Indonesia. Namun demikian, terdapat potensi risiko likuiditas dan risiko kredit dari dorongan ini, yang dapat menghambat pendapatan bisnis. Studi ini bertujuan untuk mempelajari bagaimana pertumbuhan kredit BNPL, likuiditas, dan risiko kredit memengaruhi pendapatan perusahaan bisnis pembiayaan Indonesia dalam rentang tahun 2020 hingga 2024. Tujuh perusahaan di sektor keuangan yang berada di bawah pengawasan (OJK) menjadi sumber data sekunder dalam penelitian ini. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis varians untuk menelaah hubungan antarvariabel secara asosiatif. Kajian Data dilakukan melalui metode regresi panel, yang turut melibatkan pengujian Chow, Hausman, serta Lagrange Multiplier (LM) untuk menyelesaikan pemilihan model. Temuan menunjukkan bahwa model efek tetap adalah yang paling sesuai dalam penelitian ini. Penelitian ini mengungkapkan bahwa pertumbuhan kredit BNPL memiliki dampak yang kecil dan merugikan terhadap laba perusahaan. Likuiditas memiliki dampak yang signifikan dan positif. Risiko kredit memiliki dampak yang kecil dan merugikan terhadap profitabilitas. Profitabilitas perusahaan bisnis keuangan secara signifikan dipengaruhi oleh ketiga faktor tersebut secara bersamaan. Dapat disimpulkan bahwa pertumbuhan kredit BNPL dan risiko kredit tidak berdampak signifikan terhadap pendapatan perusahaan, sementara likuiditas merupakan aspek terpenting. Dengan demikian, pengelolaan risiko kredit dan likuiditas memiliki peranan yang sangat krusial bagi perusahaan pembiayaan kredit di era digital modern untuk menjaga profitabilitas bisnis.
Co-Authors Nisa, Thoyibatun Ulva Anggara, Ose Atika Yulita, Lilis