Accountability Practices in Maslahah Baitul Maal Wat Tamwil (BMT)

Authors : Ja’far Abdurrahman; Iwan Triyuwono; Aulia Fuad Rahman

Volume/Issue : Volume 5 - 2020, Issue 11 - November

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This study aims to reveal the practice of accountability in Maslahah, a Baitul Maal wat Tamwil based on the routines. Interpretive approach and ethnomehtodological method was used to understand and analyze more deeply about the daily accountability practices of the institution’s employees. The data were obtained from in-depth interviews and observations regarding the application of the organization’s accountability practices and supporting documents. Using indexicality and reflexivity analysis, this study finds. That the accountability at practice implemented by Maslahah was carried out by managing funding in a trustful manner, making financial reports, implementing aspiration network, conducting annual member meetings, establishing standard operating procedures, conducting human resource training, and implementing social capital. Furthermore, the accountability practice was a synergy of spiritual accountability, financial management accountability, governance accountability, and program accountability.

Keywords : Accountability, Maslahah Baitul Maal wat Tamwil, Ethnomethodology , Spiritual Accountability, Financial Management Accountability, Governance Accountability, Program Accountability.


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31 - August - 2022

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