Behavioral Accounting Review For Non-Performing Customer Reporting : Case Baitul Maal Wattamwil

• Auteurs principaux: Putri, Della Sabrina Indah, Murniati Mukhlisin, Mohammad Hudaib
• Format: UMS Journal (OJS)
• Langue: eng
• Publié: Universitas Muhammadiyah Surakarta 2023
• Sujets: Behavioral Accounting Research; BMT; Non-Performing Financing; Reporting; Islamic Accounting
• Accès en ligne: https://journals2.ums.ac.id/index.php/reaksi/article/view/3839
• Résumé: The challenge of BMT development is the elevated Non-Performing Financing (NPF) level. This study aims to investigate how BMT addresses this NPF challenge by utilizing interview techniques and conducting content analysis through qualitative methods, all from a behavioral accounting perspective. The specific BMT under examination operates within the West Java region. The research findings reveal that measures have been taken to prevent the occurrence of high Non-Performing Loans (NPLs), and the roles played by BMT's management and accountants in reporting have been instrumental, particularly in decision-making. The NPF Customer reporting is a form of BMT management responsibility to stakeholders. An intriguing discovery is that BMT must effectively leverage its social functions to mitigate the risk of high NPF.