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

Abstrak

Business sustainability for women entrepreneurs is a crucial issue in economic empowerment and gender equality. They face various challenges, both financial and operational. These include limited digital financial literacy and access to technology, as well as a lack of understanding of green accounting and green innovation. In addition, restricted access to financing for women-owned MSMEs in rural areas remains a major obstacle in adopting environmentally friendly practices.This study aims to analyze the role of Fintech in strengthening green innovation and green accounting toward the business sustainability of women entrepreneurs. The novelty of this research lies in integrating Fintech into women’s empowerment to strengthen the implementation of green innovation and green accounting as a business sustainability strategy, which has not been widely discussed in existing studiesThe survey data were collected through questionnaires distributed to women entrepreneurs in the former Banyumas Residency. Using the Slovin formula, a sample of 100 respondents was obtained. The research employed a quantitative approach, and data analysis was conducted through Structural Equation Modeling (SEM) using SmartPLS software.The hypothesis testing results indicate that green accounting and green innovation significantly affect business sustainability among women-owned MSMEs in the Banyumas region. Furthermore, Fintech significantly moderates the relationship between green accounting and business sustainability but does not moderate the relationship between green innovation and business sustainability.