Artikel bertujuan memberikan informasi kondisi terkini tentang akuntabilitas BMT di Indonesia. Kekurangan dewan pengawas dan permintaan yang rendah terhadap pernyataan finansial yang teraudit memberikan sumbangan yang sangat sedikit bagi manajer BMT untuk menjadikan pernyataan finansial mereka teraudit oleh auditor independen. Teknik estimasi statistik sekitar 1 proporsi sampel memberikan estimasi 95% confidence level dan hanya 7-20% dari BMT yang diaudit oleh auditor independen. Kebanyakan alasan BMT tidak diaudit adalah karena merasa tidak membutuhkan audit dan harga untuk sebuah audit cukup mahal

Ersa, Tri Wahyuni

The Winners

English

The article aims to provide current condition’s information on the accountability of Baitul Maal wat Tamwil (BMT) in Indonesia. Lack of supervisory board and low demand for audited financial statements provide little incentive for BMT managers to make their financial statement audited by independent auditor. Statistical estimation technique about one sample proportion, give an estimation with 95% confidence level that only 7-20% of BMT is audited by independent auditor. Most of the reason for BMT not being audited are because they feel they do not need an audit and the price for audit is relatively expensive

Ersa Tri Wahyuni

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The Accountability of Islamic Microfinance Institution: Evidence from Indonesia

Binus University Repository

ABSTRACT  The article aims to provide current condition’s information on the accountability of Baitul Maal wat Tamwil (BMT) in Indonesia. Lack of supervisory board and low demand for audited financial statements provide little incentive for BMT managers to make their financial statement audited by independent auditor. Statistical estimation technique about one sample proportion, give an estimation with 95% confidence level that only 7-20% of BMT is audited by independent auditor. Most of the reason for BMT not being audited are because they feel they do not need an audit and the price for audit is relatively expensive.  Keywords: microfinance, Islamic microfinance, accountability, independent auditor   ABSTRAK  Artikel bertujuan memberikan informasi kondisi terkini tentang akuntabilitas BMT di Indonesia. Kekurangan dewan pengawas dan permintaan yang rendah terhadap pernyataan finansial yang teraudit memberikan sumbangan yang sangat sedikit bagi manajer BMT untuk menjadikan pernyataan finansial mereka teraudit oleh auditor independen. Teknik estimasi statistik sekitar 1 proporsi sampel memberikan estimasi 95% confidence level dan hanya 7-20% dari BMT yang diaudit oleh auditor independen. Kebanyakan alasan BMT tidak diaudit adalah karena merasa tidak membutuhkan audit dan harga untuk sebuah audit cukup mahal.  Kata kunci: microfinance, Islamic microfinance, akuntabilitas, auditor independen 

The Accountability Of Islamic Microfinance Institution : An Evidence From  Indonesia

The article aims to provide current condition’s information on the accountability of Baitul Maal wat Tamwil (BMT) in Indonesia. Lack of supervisory board and low demand for audited financial statements provide little incentive for BMT managers to make their financial statement audited by independent auditor. Statistical estimation technique about one sample proportion, give an estimation with 95% confidence level that only 7-20% of BMT is audited by independent auditor. Most of the reason for BMT not being audited are because they feel they do not need an audit and the price for audit is relatively expensive.</jats:p

The Accountability Of Islamic Microfinance Institution : An Evidence From Indonesia

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