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All Journal Journal of Economics and Business UBS PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Sari , Fitriya
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Economics, Econometrics & Finance Education

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Analisis Implementasi Green Banking pada Bank Umum Syariah di Indonesia menggunakan Eviromental Risk Index (ERI) Terhadap Kinerja keuangan Alifatussyahdiah, Iip; Indriyani, Rinni; Sari , Fitriya
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.v17i3.1091

Abstract

Studi ini mengkaji hubungan antara adopsi perbankan hijau dan kinerja keuangan Bank Umum Syariah (BUS) di Indonesia dengan menggunakan Indeks Risiko Lingkungan (ERI) sebagai variabel mediasi atau moderasi. Tingkat paparan risiko lingkungan dalam portofolio pembiayaan bank diukur dengan Indeks Risiko Lingkungan (ERI). Keberlanjutan dan tanggung jawab sosial menjadi semakin penting di sektor keuangan, terutama perbankan syariah, yang didasarkan pada aturan-aturan Syariah yang menyeluruh. Teknik kuantitatif studi ini menggunakan data sekunder dari laporan keuangan dan keberlanjutan tahunan BUS di Indonesia. Data tersebut dianalisis menggunakan analisis regresi berganda. Hubungan ini akan dimediasi atau dimoderasi oleh ERI; bank dengan ERI yang lebih rendah (risiko lingkungan terkendali) seringkali akan merasakan dampak positif yang lebih besar dari perbankan hijau terhadap laba bersih mereka. Kesimpulan yang diantisipasi dari studi ini meliputi: adopsi perbankan hijau secara signifikan meningkatkan kinerja keuangan (seperti ROA dan ROE) hingga tingkat tertentu. Studi ini diharapkan dapat memajukan pemahaman tentang perbankan hijau dan perbankan syariah di Indonesia, serta memberikan implikasi yang bermanfaat bagi regulator dan manajemen bank dalam mengembangkan program keberlanjutan yang efektif.
The Influence of Financial Technology, Financial Inclusion and Credit Accessibility on the Sustainability of MSMEs (Case Study on MSMEs in Cirebon Regency) Pertiwi, Widjia; Indriyani, Rinni; Sari , Fitriya
Journal of Economics and Business UBS Vol. 14 No. 5 (2025): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/sg2red35

Abstract

This study aims to analyze the influence of financial technology, financial inclusion, and credit accessibility on the sustainability of MSMEs in Cirebon Regency, both partially and simultaneously. The study used a quantitative approach with a sample of 100 respondents determined through probability random sampling technique through a questionnaire based on the Likert scale and analyzed with SPSS 26. The results of the study show that financial technology has a positive and significant effect on the sustainability of MSMEs, shown using digital services such as e-wallets and financial recording applications that increase operational efficiency. Financial inclusion also has a positive and significant effect, where bank account access and digital payment services are the dominant factors even though the understanding of financial products is still low. On the other hand, credit accessibility has a negative and insignificant effect, reflecting the existence of procedural barriers and the lack of utilization of formal credit facilities. Simultaneously, the three variables have a significant effect on the sustainability of MSMEs with a contribution of 42.8%. This study emphasizes the importance of digitizing financial services and expanding access to formal finance in encouraging the sustainability of MSMEs and the support of local governments and financial institutions need to improve financial education, expand affordable fintech services, and simplify credit procedures so that MSMEs can survive and develop sustainably.
Co-Authors Alifatussyahdiah, Iip Indriyani, Rinni Pertiwi, Widjia