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SHARIA ACCOUNTING PRACTICES AND FINANCIAL ACCOUNTABILITY IN ISLAMIC MICROFINANCE INSTITUTIONS: A CASE STUDY OF BAITUL MAAL WA TAMWIL IN MEDAN CITY

Jurnal Al-Ijtimaiyyah · Vol. 12 No. 1 (2026) · hlm. 1–19

DOI
10.22373/al-ijtimaiyyah.v12i1.33941
ISSN
2461-0755, 2654-5217
Terbit
2026-06-30
Penerbit
Universitas Islam Negeri Ar-Raniry Banda Aceh
Bahasa
eng
Lisensi
creativecommons.org/licenses/by-sa/4.0

Abstrak

This study examines the role of sharia accounting practices in strengthening transparency and accountability of financial reporting in Islamic microfinance institutions, with a particular focus on Baitul Maal wa Tamwil (BMT) in Medan City. As community-based financial institutions, BMTs play a strategic role in supporting socio-economic empowerment while adhering to Islamic principles of justice, honesty, and trustworthiness. Sharia accounting is therefore not only a technical reporting mechanism but also an ethical framework that shapes responsible financial governance within Islamic communities. This research adopts a qualitative case study approach. Data were collected through in-depth interviews with BMT managers, internal auditors, sharia supervisory board members, and staff, complemented by document analysis of financial reports and relevant regulatory guidelines. The findings reveal that the implementation of sharia accounting contributes significantly to improving transparency through detailed transaction recording, clear disclosure of sharia-based contracts, and separation of social and commercial funds. Accountability is strengthened through internal supervision, sharia compliance mechanisms, and adherence to PSAK Syariah and AAOIFI standards. Nevertheless, the study also identifies challenges, particularly limited human resource capacity and the lack of integrated accounting systems. This study contributes to the discourse on Islamic community development by demonstrating how sharia accounting can support accountable and transparent financial governance in Islamic microfinance institutions.

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  • Hasanuddin University
  • Universitas Islam Negeri Sumatera Utara
  • Poltekkes Kemenkes Banjarmasin
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Rekan penulisOrganisasiArtikel bersama
Laylan SyafinaAfiliasi tidak diketahui2
Syaikhu SyaikhuAfiliasi tidak diketahui2
Atika AtikaAfiliasi tidak diketahui2
Nabila Safutri SiregarUniversitas Islam Negeri Sumatera Utara1
Nurul InayahUniversitas Islam Negeri Sumatera Utara1
Syamsuddin ToahaHasanuddin University1
Kasbawati KasbawatiHasanuddin University1
Khairunisa HanumAfiliasi tidak diketahui1
Arnida Wahyuni LubisAfiliasi tidak diketahui1
Adisty AnggrainiAfiliasi tidak diketahui1
Anugerah Panji Ahmad HarahapAfiliasi tidak diketahui1
Imsar ImsarAfiliasi tidak diketahui1
Rezky NefianthiAfiliasi tidak diketahui1
Yulianti HidayahAfiliasi tidak diketahui1
Khairina TambunanAfiliasi tidak diketahui1
Syarah Nurul Fhadhilah HarahapAfiliasi tidak diketahui1
Rifdah Nur HusnaAfiliasi tidak diketahui1
Audi FazhillahAfiliasi tidak diketahui1
Muhammad Ikhsan HarahapAfiliasi tidak diketahui1
Anggita DamayantiAfiliasi tidak diketahui1
Siti Rahmayanti PutriAfiliasi tidak diketahui1
muhammad ramadhanAfiliasi tidak diketahui1
Mukhlish Muhammad NurAfiliasi tidak diketahui1
Pani Akhiruddin SiregarAfiliasi tidak diketahui1
Elpianti Sahara PakpahanAfiliasi tidak diketahui1
Muhammad Arif Fadhillah LubisAfiliasi tidak diketahui1
Akmal AkmalAfiliasi tidak diketahui1
Ajeng SundariAfiliasi tidak diketahui1
Sari Maharani ArifiantiAfiliasi tidak diketahui1
Winni AstutiAfiliasi tidak diketahui1
Amanda Aulia PutriAfiliasi tidak diketahui1
Djihan Ryn PratiwiAfiliasi tidak diketahui1
Susilawati SusilawatiAfiliasi tidak diketahui1
Lenny Anwar SAfiliasi tidak diketahui1
Muhammad NorhadiAfiliasi tidak diketahui1
Abdul KhairPoltekkes Kemenkes Banjarmasin1
Zainatul FatmahAfiliasi tidak diketahui1

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Sumber metadata: OAI-PMH (metadata jurnal) https://jurnal.ar-raniry.ac.id/index.php/PMI/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en">SHARIA ACCOUNTING PRACTICES AND FINANCIAL ACCOUNTABILITY IN ISLAMIC MICROFINANCE INSTITUTIONS: A CASE STUDY OF BAITUL MAAL WA TAMWIL IN MEDAN CITY</dc:title>
	<dc:creator xml:lang="en">Adawiyah, Rabiatul</dc:creator>
	<dc:creator xml:lang="en">Nasution, Yenni Samri Juliati</dc:creator>
	<dc:creator xml:lang="en">Nasution, Juliana</dc:creator>
	<dc:subject xml:lang="en">Sharia Accounting</dc:subject>
	<dc:subject xml:lang="en">Islamic Microfinance</dc:subject>
	<dc:subject xml:lang="en">Financial Transparency</dc:subject>
	<dc:subject xml:lang="en">Accountability</dc:subject>
	<dc:subject xml:lang="en">Community-Based Institutions</dc:subject>
	<dc:description xml:lang="en">This study examines the role of sharia accounting practices in strengthening transparency and accountability of financial reporting in Islamic microfinance institutions, with a particular focus on Baitul Maal wa Tamwil (BMT) in Medan City. As community-based financial institutions, BMTs play a strategic role in supporting socio-economic empowerment while adhering to Islamic principles of justice, honesty, and trustworthiness. Sharia accounting is therefore not only a technical reporting mechanism but also an ethical framework that shapes responsible financial governance within Islamic communities. This research adopts a qualitative case study approach. Data were collected through in-depth interviews with BMT managers, internal auditors, sharia supervisory board members, and staff, complemented by document analysis of financial reports and relevant regulatory guidelines. The findings reveal that the implementation of sharia accounting contributes significantly to improving transparency through detailed transaction recording, clear disclosure of sharia-based contracts, and separation of social and commercial funds. Accountability is strengthened through internal supervision, sharia compliance mechanisms, and adherence to PSAK Syariah and AAOIFI standards. Nevertheless, the study also identifies challenges, particularly limited human resource capacity and the lack of integrated accounting systems. This study contributes to the discourse on Islamic community development by demonstrating how sharia accounting can support accountable and transparent financial governance in Islamic microfinance institutions.</dc:description>
	<dc:publisher xml:lang="en">Universitas Islam Negeri Ar-Raniry Banda Aceh</dc:publisher>
	<dc:date>2026-06-30</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://jurnal.ar-raniry.ac.id/index.php/PMI/article/view/33941</dc:identifier>
	<dc:identifier>10.22373/al-ijtimaiyyah.v12i1.33941</dc:identifier>
	<dc:source xml:lang="en">Jurnal Al-Ijtimaiyyah; Vol. 12 No. 1 (2026); 1-19</dc:source>
	<dc:source>2461-0755</dc:source>
	<dc:source>2654-5217</dc:source>
	<dc:source>10.22373/al-ijtimaiyyah.v12i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://jurnal.ar-raniry.ac.id/index.php/PMI/article/view/33941/12516</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2026 Rabiatul Adawiyah, Yenni Samri Juliati Nasution, Juliana Nasution</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by-sa/4.0</dc:rights>
</oai_dc:dc>