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All Journal Riset Akuntansi dan Keuangan Indonesia
Putri, Della Sabrina Indah
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Economics, Econometrics & Finance

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Behavioral Accounting Review For Non-Performing Customer Reporting : Case Baitul Maal Wattamwil Putri, Della Sabrina Indah; Murniati Mukhlisin; Mohammad Hudaib
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 1 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i1.3839

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.
Co-Authors Mohammad Hudaib Murniati Mukhlisin