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

Authors

  • Della Sabrina Indah Putri Fakultas Ekonomi dan Bisnis Syariah, Institut Agama Islam Tazkia
    Indonesia
  • Murniati Mukhlisin Fakultas Ekonomi dan Bisnis Syariah, Institut Agama Islam Tazkia
    Indonesia
  • Mohammad Hudaib Accounting & Corporate Finance, University of Prince Mugrin
    Saudi Arabia

DOI:

https://doi.org/10.23917/reaksi.v9i1.3839

Keywords:

Behavioral Accounting Research, BMT, Non-Performing Financing, Reporting, Islamic Accounting

Abstract

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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Submitted

2024-01-12

Accepted

2024-05-31

Published

2023-05-15