FINTECH DALAM PEMBERDAYAAN USAHA PEREMPUAN: MEMPERKUAT IMPLEMENTASI GREEN INNOVATION DAN GREEN ACCOUNTING UNTUK KEBERLANJUTAN BISNIS

Authors

  • Aning Fitriana Fakultas Ekonomika dan Bisnis, Universitas Perwira Purbalingga, Purbalingga
  • Karunia Zuraidaning Tyas Fakultas Ekonomika dan Bisnis, Universitas Perwira Purbalingga, Purbalingga
  • Esti Wahyuningsih Fakultas Ekonomika dan Bisnis, Universitas Perwira Purbalingga, Purbalingga

DOI:

https://doi.org/10.31937/akuntansi.v17i2.4399

Abstract

Abstract— Limited digital financial knowledge, restricted access to technology, and low adoption of Green Accounting and Green Innovation practices remain significant obstacles to the sustainable success of female entrepreneurs. Limited access to external funding further complicates the adoption of environmentally friendly business practices in rural areas. This research focuses on how Fintech helps enhance the adoption of Green Innovation and Green Accounting, thereby improving business sustainability for women-owned micro, small, and medium enterprises (MSMEs). The distinctiveness of this research lies in its positioning of Fintech as an essential enabler of women's economic empowerment. It also presents a comprehensive framework that links digital financial services with sustainable management practices, an area that has yet to be thoroughly investigated. Data was gathered through a quantitative research method from a survey involving 100 female entrepreneurs in the historical Banyumas area. The data were examined through Structural Equation Modeling (SEM) utilizing SmartPLS. The study indicates that both Green Innovation and Green Accounting significantly contribute to promoting corporate sustainability. Moreover, although Fintech does not influence the effect of Green Innovation, it does influence the relationship between Green Accounting and sustainability. This study contributes to the existing literature on sustainability by integrating perspectives on sustainability, eco-friendly practices, and digital finance within a framework focused on gender in micro, small, and medium enterprises (MSMEs). The results emphasize the importance of focusing on digital financial literacy, developing Fintech-driven environmental reporting, and establishing capacity-building initiatives to encourage sustainable business practices among women entrepreneurs.

Keywords: Fintech; Women; Green Innovation; Green Accounting; Business Sustainability

Downloads

Download data is not yet available.

Downloads

Published

2025-12-23

How to Cite

Fitriana, A., Tyas, K. Z., & Wahyuningsih, E. (2025). FINTECH DALAM PEMBERDAYAAN USAHA PEREMPUAN: MEMPERKUAT IMPLEMENTASI GREEN INNOVATION DAN GREEN ACCOUNTING UNTUK KEBERLANJUTAN BISNIS. Ultima Accounting : Jurnal Ilmu Akuntansi, 17(2). https://doi.org/10.31937/akuntansi.v17i2.4399

Issue

Vol. 17 No. 2 (2025): Ultima Accounting : Jurnal Ilmu Akuntansi 

Section

Articles

License

Copyright (c) 2025 Aning Fitriana, Karunia Zuraidaning Tyas, Esti Wahyuningsih

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike International License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.

Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.