Proceedings of the 6th International Accounting Conference (IAC 2017)

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

Authors
Dita Anggraini, Evony Silvino Violita
Corresponding Author
Dita Anggraini
Available Online August 2017.
DOI
https://doi.org/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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Volume Title
Proceedings of the 6th International Accounting Conference (IAC 2017)
Series
Advances in Economics, Business and Management Research
Publication Date
August 2017
ISBN
978-94-6252-519-1
ISSN
2352-5428
DOI
https://doi.org/10.2991/iac-17.2018.16How to use a DOI?
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/).

Cite this article

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  - https://doi.org/10.2991/iac-17.2018.16
ID  - Anggraini2017/08
ER  -