Accoutability Model of Baitul Mal Wattamwil based on Values Driven Shariah Accounting
Siti Amerieska,Imam Mulyono, Novi Nugrahani
Departement Accounting, State Polythecnic of Malang
Abstract
Baitul Mal Wattamwil is one of the elements of microfinance institution that perfoma financial functions.The Objectives this research focused on the practice of accoutability in Baitul Mal Wattamwil.Where the results of this study are targeted to provide a new discourse on the concept accountability that ia Unique accordance with cultural islamic based on Values Driven Sharia Accounting.Values Driven Sharia Accounting give the alternative solution about dimension of relationship on accountability. The alternative dimension relation first of all is dimension relation people with God.Second relation dimension is between people with people have two categories direct and indirect stakeholder.And the third dimension is relation people with who are invoenviromental. Reality accoutability in Baitul Mal Wattamwil have effort to realize accoutability with all stakeholder.
Keywords: Accoutability, Baitul Mal Wattamwil, Values Driven Sharia Accounting
Topic: Accounting