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All Journal SETARA: Jurnal Studi Gender dan Anak Jurnal Ekonomi, Akutansi dan Manajemen Nusantara International Journal of Islamic Economics (IJIE)
Swandini, Witantri Dwi
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Religion Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering 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.
Analisis Rasio Keuangan untuk Menilai Kinerja Keuangan pada Perusahaan Sub Sektor Leisure Goods yang Terdaftar di BEI Tahun 2020-2024 Astuti, Dewi; Swandini, Witantri Dwi; Nisa, Thoyibatun; Imtihanah, Ani Nurul
Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Vol. 4 No. 3 (2026): Edisi Januari - April IN PROGRESS
Publisher : Utiliti Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jeama.v4i3.426

Abstract

Dinamika pertumbuhan perusahaan di Indonesia telah dipengaruhi secara signifikan oleh munculnya tren keberlanjutan dan kemajuan teknologi, terutama bagi perusahaan di sub sektor Leisure Goods yang berkecimpung dalam sektor rekreasi. Tujuan studi ini adalah untuk mengkaji kinerja keuangan PT Sepeda Bersama Indonesia Tbk dan PT Inti Agri Resources Tbk periode tahun 2020-2024 sebagai contoh entitas bisnis yang menyesuaikan diri terhadap pergeseran ekonomi pasca covid-19 dan ekspektasi tren keberlanjutan. Metode analisis rasio keuangan yang digunakan dalam studi pendekatan deskriptif kuantitatif ini meliputi rasio pasar (PER, PBV), rasio aktivitas (Working Capital Turnover), rasio profitabilitas (GPM, OPM, NPM), rasio likuiditas (Cash Ratio), dan rasio solvabilitas (DAR, DER). Hasil penelitian/temuan penting dari analisis kinerja PT Sepeda Bersama Indonesia Tbk bervariasi antara “cukup baik” hingga “kurang baik,” dengan peningkatan persepsi pasar namun terjadi penurunan efisiensi produktivitas dan profitabilitas. Di sisi lain, meskipun profitabilitasnya masih negatif, PT Inti Agri Resources Tbk menunjukkan kinerja yang “baik” dari sisi likuiditas dan solvabilitas. Dengan demikian, perbedaan hasil kinerja dari kedua perusahaan dapat dikaitkan dengan perbedaan strategi pengelolaan keuangan dan kemampuan beradaptasi terhadap dinamika ekonomi serta penerapan praktik keberlanjutan di sub sektor Leisure Goods.
Co-Authors Dewi Astuti Imtihanah, Ani Nurul Nisa, Thoyibatun Ulva Anggara, Ose Atika