Disclosure of BMTI: one size does not fit all?

Rahmawati, Rahmawati and Ab Rashid, Hafiz-Majdi and Annuar, Hairul Azlan and Siraj, Siti Alawiah (2023) Disclosure of BMTI: one size does not fit all? Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 15 (2). pp. 219-246. ISSN 2087-135X E-ISSN 2407- 8654

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Abstract

Micro, small, and medium-sized businesses are defined differently in different parts of the world because of their disparities in economic development. However, the accounting requirements for those three are the same. This study examines the differences in the disclosure of micro, small, and medium Baitul Maal Wat Tamwil Institutions (BMTI). A total of 206 annual reports of BMTIs in Indonesia were divided based on the size of BMTI and then measured in terms of the extent and quality of disclosure by using 60 items under four dimensions of disclosure: general, financial, social, and Shariah compliance. This study used descriptive statistics analysis as well as one-way analysis of variance (ANOVA). The result showed that the micro BMTIs should be grouped into small-scale enterprises while the medium BMTIs are classified into one broad category. Therefore, regulators should establish size-based reporting standards into two classified entities to foster the growth of BMTIs from micro to small, and medium to big sizes.

Item Type:	Article (Journal)
Uncontrolled Keywords:	Disclosure; Indonesia; Micro; Small; Medium-Sized Enterprises
Subjects:	BPH Islamic Economics > BPH72 Economic development. Growth. Sustainable development. Sustainability
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button):	Kulliyyah of Economics and Management Sciences > Department of Accounting Kulliyyah of Economics and Management Sciences
Depositing User:	Dr Siti Alawiah Siraj
Date Deposited:	17 Mar 2025 12:40
Last Modified:	17 Mar 2025 12:40
URI:	http://irep.iium.edu.my/id/eprint/120277

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