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Disclosure of Shariah related information in Islamic cooperatives: a case study on Baitul Maal Wat Tamwil (BMT)

This study seeks to investigate the disclosure of Shariah related information (SRI) in financial reporting practice of Islamic Cooperative (IC). This paper reports on a case study of three Baitul Maal wat Tamwil (BMT) based organizations that are IC. The financial statements of these organizations...

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Main Authors: Mohamad, Rahmawati, Hamdan, Hamdino, Annuar, Hairul Azlan, Abdul Rashid, Hafiz Majdi
Format: Conference or Workshop Item
Language:English
Published: Kolej Universiti Islam Selangor (KUIS) 2017
Subjects:
HG3368 Islamic Banking and Finance
HG4001 Financial management. Business finance. Corporation finance.
Online Access:http://irep.iium.edu.my/60834/1/Shariah%20Related%20Information%20BMT.pdf
http://irep.iium.edu.my/60834/
http://conference.kuis.edu.my/icomm/4th/
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spelling my.iium.irep.608342018-01-10T02:58:09Z http://irep.iium.edu.my/60834/ Disclosure of Shariah related information in Islamic cooperatives: a case study on Baitul Maal Wat Tamwil (BMT) Mohamad, Rahmawati Hamdan, Hamdino Annuar, Hairul Azlan Abdul Rashid, Hafiz Majdi HG3368 Islamic Banking and Finance HG4001 Financial management. Business finance. Corporation finance. This study seeks to investigate the disclosure of Shariah related information (SRI) in financial reporting practice of Islamic Cooperative (IC). This paper reports on a case study of three Baitul Maal wat Tamwil (BMT) based organizations that are IC. The financial statements of these organizations are analyzed using a self-constructed index consisting 54 items overall. This study uses annual reports from 2010 to 2013 because they were the most recent data available at the beginning of the study. It found that ICs in Indonesia has used ‘accounting standard for Islamic Financial Institutions’ as standard and there are aspects of Shariah-based disclosure practices for IC that are not adequately implemented in financial practices of IC. This study is expected to contribute to the improvement of ICs level of transparency and financial disclosure. This paper fulfills an identified need to study how Shariah principles can be incorporated into the financial reporting practices of IC that enhance financial disclosure in ICs. Kolej Universiti Islam Selangor (KUIS) 2017-11-07 Conference or Workshop Item REM application/pdf en http://irep.iium.edu.my/60834/1/Shariah%20Related%20Information%20BMT.pdf Mohamad, Rahmawati and Hamdan, Hamdino and Annuar, Hairul Azlan and Abdul Rashid, Hafiz Majdi (2017) Disclosure of Shariah related information in Islamic cooperatives: a case study on Baitul Maal Wat Tamwil (BMT). In: 4th International Conference on Management and Muamalah 2017 (ICoMM 2017), 7th-8th Nov. 2017, Putrajaya. (Unpublished) http://conference.kuis.edu.my/icomm/4th/
institution Universiti Islam Antarabangsa Malaysia
building IIUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider International Islamic University Malaysia
content_source IIUM Repository (IREP)
url_provider http://irep.iium.edu.my/
language English
topic HG3368 Islamic Banking and Finance
HG4001 Financial management. Business finance. Corporation finance.
spellingShingle HG3368 Islamic Banking and Finance
HG4001 Financial management. Business finance. Corporation finance.
Mohamad, Rahmawati
Hamdan, Hamdino
Annuar, Hairul Azlan
Abdul Rashid, Hafiz Majdi
Disclosure of Shariah related information in Islamic cooperatives: a case study on Baitul Maal Wat Tamwil (BMT)
description This study seeks to investigate the disclosure of Shariah related information (SRI) in financial reporting practice of Islamic Cooperative (IC). This paper reports on a case study of three Baitul Maal wat Tamwil (BMT) based organizations that are IC. The financial statements of these organizations are analyzed using a self-constructed index consisting 54 items overall. This study uses annual reports from 2010 to 2013 because they were the most recent data available at the beginning of the study. It found that ICs in Indonesia has used ‘accounting standard for Islamic Financial Institutions’ as standard and there are aspects of Shariah-based disclosure practices for IC that are not adequately implemented in financial practices of IC. This study is expected to contribute to the improvement of ICs level of transparency and financial disclosure. This paper fulfills an identified need to study how Shariah principles can be incorporated into the financial reporting practices of IC that enhance financial disclosure in ICs.
format Conference or Workshop Item
author Mohamad, Rahmawati
Hamdan, Hamdino
Annuar, Hairul Azlan
Abdul Rashid, Hafiz Majdi
author_facet Mohamad, Rahmawati
Hamdan, Hamdino
Annuar, Hairul Azlan
Abdul Rashid, Hafiz Majdi
author_sort Mohamad, Rahmawati
title Disclosure of Shariah related information in Islamic cooperatives: a case study on Baitul Maal Wat Tamwil (BMT)
title_short Disclosure of Shariah related information in Islamic cooperatives: a case study on Baitul Maal Wat Tamwil (BMT)
title_full Disclosure of Shariah related information in Islamic cooperatives: a case study on Baitul Maal Wat Tamwil (BMT)
title_fullStr Disclosure of Shariah related information in Islamic cooperatives: a case study on Baitul Maal Wat Tamwil (BMT)
title_full_unstemmed Disclosure of Shariah related information in Islamic cooperatives: a case study on Baitul Maal Wat Tamwil (BMT)
title_sort disclosure of shariah related information in islamic cooperatives: a case study on baitul maal wat tamwil (bmt)
publisher Kolej Universiti Islam Selangor (KUIS)
publishDate 2017
url http://irep.iium.edu.my/60834/1/Shariah%20Related%20Information%20BMT.pdf
http://irep.iium.edu.my/60834/
http://conference.kuis.edu.my/icomm/4th/
_version_ 1643615876670291968
score 13.211869

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