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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| Κύριοι συγγραφείς: | , , |
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| Μορφή: | UMS Journal (OJS) |
| Γλώσσα: | eng |
| Έκδοση: |
Universitas Muhammadiyah Surakarta
2023
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| Θέματα: | |
| Διαθέσιμο Online: | https://journals2.ums.ac.id/index.php/reaksi/article/view/3839 |
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| _version_ | 1805342501191548928 |
|---|---|
| author | Putri, Della Sabrina Indah Murniati Mukhlisin Mohammad Hudaib |
| author_facet | Putri, Della Sabrina Indah Murniati Mukhlisin Mohammad Hudaib |
| author_sort | Putri, Della Sabrina Indah |
| collection | OJS |
| description | 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. |
| format | UMS Journal (OJS) |
| id | oai:ojs2.journals2.ums.ac.id:article-3839 |
| institution | Universitas Muhammadiyah Surakarta |
| language | eng |
| publishDate | 2023 |
| publisher | Universitas Muhammadiyah Surakarta |
| record_format | ojs |
| spelling | oai:ojs2.journals2.ums.ac.id:article-3839 Behavioral Accounting Review For Non-Performing Customer Reporting : Case Baitul Maal Wattamwil Putri, Della Sabrina Indah Murniati Mukhlisin Mohammad Hudaib Behavioral Accounting Research BMT Non-Performing Financing Reporting Islamic Accounting 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. Universitas Muhammadiyah Surakarta 2023-05-15 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://journals2.ums.ac.id/index.php/reaksi/article/view/3839 Riset Akuntansi dan Keuangan Indonesia; Vol. 9 No. 1 (2024): Riset Akuntansi dan Keuangan Indonesia; 87-96 2541-6111 1411-6510 eng https://journals2.ums.ac.id/index.php/reaksi/article/view/3839/1412 Copyright (c) 2024 Riset Akuntansi dan Keuangan Indonesia https://creativecommons.org/licenses/by-nc-sa/4.0 |
| spellingShingle | Behavioral Accounting Research BMT Non-Performing Financing Reporting Islamic Accounting Putri, Della Sabrina Indah Murniati Mukhlisin Mohammad Hudaib Behavioral Accounting Review For Non-Performing Customer Reporting : Case Baitul Maal Wattamwil |
| title | Behavioral Accounting Review For Non-Performing Customer Reporting : Case Baitul Maal Wattamwil |
| title_full | Behavioral Accounting Review For Non-Performing Customer Reporting : Case Baitul Maal Wattamwil |
| title_fullStr | Behavioral Accounting Review For Non-Performing Customer Reporting : Case Baitul Maal Wattamwil |
| title_full_unstemmed | Behavioral Accounting Review For Non-Performing Customer Reporting : Case Baitul Maal Wattamwil |
| title_short | Behavioral Accounting Review For Non-Performing Customer Reporting : Case Baitul Maal Wattamwil |
| title_sort | behavioral accounting review for non performing customer reporting case baitul maal wattamwil |
| topic | Behavioral Accounting Research BMT Non-Performing Financing Reporting Islamic Accounting |
| topic_facet | Behavioral Accounting Research BMT Non-Performing Financing Reporting Islamic Accounting |
| url | https://journals2.ums.ac.id/index.php/reaksi/article/view/3839 |
| work_keys_str_mv | AT putridellasabrinaindah behavioralaccountingreviewfornonperformingcustomerreportingcasebaitulmaalwattamwil AT murniatimukhlisin behavioralaccountingreviewfornonperformingcustomerreportingcasebaitulmaalwattamwil AT mohammadhudaib behavioralaccountingreviewfornonperformingcustomerreportingcasebaitulmaalwattamwil |