Analysis of Implementation of Cooperatives Governance and the Level of Health of Baitul Maal wat Tamwil (BMT)

DOI

10.2991/iac-17.2018.16How to use a DOI?

Keywords

Cooperatives Governance; Baitul Maal Wat Tamwil; Level of Health; Qualitative

Abstract

This study aims to analyze the implementation of cooperatives governance and the level of health of Baitul Maal wat Tamwil. The study uses qualitative methods alongside a case study approach in BMT Bersama Kita Berkah for the year 2014-2015. Scoring the results of the cooperatives governance index indicates that the percentage of transparency implementation in BMT BKB amounted to 88.87%; accountability amounted to 75%; responsibility amounted to 66.67%; independence amounted to 94.44%; and fairness amounted to 70.83%. The rating of the cooperative’s health under the Regulation of Supervision Deputy Ministry KUKM No. 07/Per/Dep.6/IV/2016 shows a healthy enough predicate for the years 2014 and 2015. However, there is a decrease in assessment scores from 76.36 in 2014 to 72.86 in 2015, owing to the quality of productive assets, management, efficiency, liquidity, and compliance with Islamic principles.

Copyright

© 2018, 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  - Dita Anggraini
AU  - Evony Silvino Violita
PY  - 2017/08
DA  - 2017/08
TI  - Analysis of Implementation of Cooperatives Governance and the Level of Health of Baitul Maal wat Tamwil (BMT)
BT  - Proceedings of the 6th International Accounting Conference (IAC 2017)
PB  - Atlantis Press
SP  - 87
EP  - 92
SN  - 2352-5428
UR  - https://doi.org/10.2991/iac-17.2018.16
DO  - 10.2991/iac-17.2018.16
ID  - Anggraini2017/08
ER  -