Value Creation in Microfinance Institutions for Creating Holistic Accountability
- 10.2991/aebmr.k.200415.016How to use a DOI?
- value creation, values driven shariah accounting, BMT, holistic accountability
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.
- © 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/).
Cite this article
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 -