Value Creation in Microfinance Institutions for Creating Holistic Accountability

DOI

10.2991/aebmr.k.200415.016How to use a DOI?

Keywords

value creation, values driven shariah accounting, BMT, holistic accountability

Abstract

The study aims for three main objectives: (1) Creating value creation accountability with value driven accounting principles, (2) Definition of the principle of value creation in each accountability, were are economic accountability, social accountability, environmental accountability and spiritual accountability, (3) Arrange a holistic accountability model, which has orientation strategy to preserve sustainability. This study used qualitative research methods. The selection of qualitative methods is to provide a new perspective on accountability. The results of this study indicate that in BMT there are still human-centered accountability superiortas, this is seen from the level of accountability which the first level is aimed at the board of supervisors, the second level, management accountability is directed at the Annual Member Meeting, whereas at the third level, management accountability is in the form of accountability to God, then the programs carried out in BMT activities still prioritize programs that are of economic and social needs (accountability economic and social accountability), while accountability to nature is still carried out indirectly with the existence programs.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Siti Amerieska
AU  - Imam Mulyono
AU  - Novi Nugrahani
PY  - 2020
DA  - 2020/04/17
TI  - Value Creation in Microfinance Institutions for Creating Holistic Accountability
BT  - Proceedings of the 1st Annual Management, Business and Economic Conference (AMBEC 2019)
PB  - Atlantis Press
SP  - 80
EP  - 83
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200415.016
DO  - 10.2991/aebmr.k.200415.016
ID  - Amerieska2020
ER  -