Behavioral Accounting Review For Non-Performing Customer Reporting : Case Baitul Maal Wattamwil
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...
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| Автори: | , , |
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| Формат: | UMS Journal (OJS) |
| Мова: | eng |
| Опубліковано: |
Universitas Muhammadiyah Surakarta
2023
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| Предмети: | |
| Онлайн доступ: | https://journals2.ums.ac.id/index.php/reaksi/article/view/3839 |
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| Резюме: | 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. |
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