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All Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) SETARA: Jurnal Studi Gender dan Anak International Journal of Islamic Economics (IJIE)
Swandini, Witantri Dwi
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Religion Humanities Economics, Econometrics & Finance 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.
Analisis Penerapan Akuntansi Syariah Berdasarkan PSAK Tentang Pembiayaan Musyarakah Nomor.406 Di BMT Fajar Bina Sejahtera Metro Faizah, Fellita Nur; Yudistira, Era; Nisa, Thoyibatun; Swandini, Witantri Dwi
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 3 (2026): Juni 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i3.6326

Abstract

This study discusses the application of sharia accounting to musyarakah financing based on PSAK 406, in order to assess its compliance with applicable standards and identify the obstacles faced by BMT Fajar Bina Sejahtera Metro in implementing musyarakah financing contracts. The practice of musyarakah financing in BMT often faces obstacles related to capital recording, profit sharing ratio allocation, and financial reporting processes. Although PSAK 406 serves as a guide, its implementation is not always optimal. This study aims to initiate the implementation of sharia accounting in musyarakah financing in accordance with PSAK 406, assess compliance with established standards, and identify the challenges faced by BMT Fajar Bina Sejahtera Metro in implementing musyarakah financing contracts. This approach uses data collected through surveys and direct interviews with BMT, which is sometimes referred to as a qualitative descriptive method. The research findings indicate that BMT Fajar Bina Sejahtera Metro fails to implement musyarakah financing accounting practices that are in line with sharia standards. After analysis, the researcher concluded that BMT Fajar Bina Sejahtera Metro has not sufficiently complied with PSAK No. 406 in its application of musyarakah financing accounting practices. This lack of compliance is particularly relevant to the recognition, measurement, presentation, and disclosure of transactions as a passive partner, which could facilitate fraudulent activities. Consequently, the inaccurate determination of capital and loss sharing is hampered by limited customer interest and understanding of the complex musyarakah mechanism, as well as operational procedures and recording techniques that lack transparency and fail to meet established standards.
Co-Authors Faizah, Fellita Nur Nisa, Thoyibatun Ulva Anggara, Ose Atika Yudistira, era