Islamic social capital and accountability for Baitul Mal Wat Tamwil Institutions' sustainable performance

Rahmawati, Rahmawati and Annuar, Hairul Azlan and Ab Rashid, Hafiz Majdi and Siraj, Siti Alawiah (2025) Islamic social capital and accountability for Baitul Mal Wat Tamwil Institutions' sustainable performance. In: Innovative Ventures and Strategies in Islamic Business. Premier Research Source . IGI Global Scientific Publishing, United States, pp. 99-126. ISBN 9798369339800

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Abstract

The purpose of this paper is to attempt to cover the gap in research on Islamic social capital (ISC) applied to Baitul Maal Wat Tamwil institutions (BMTI). The paper explores the types of Islamic social capital (ISC) information considered essential to disclose in annual reports of BMTI by providing empirical evidence of stakeholders' BMTI perceptions. The questionnaires sent to 117 participants to investigate stakeholders' perception of the importance of ISC information disclosed in the annual reports of BMTI. The result shows the importance of ISC information was used factor analysis which examines 36 ISC information proposing to disclose in annual reports of BMTI. Most respondents perceive ISC information is essential to disclose in annual reports of BMTI that enhance the accountability of BMTI to the community and are valued drivers of business' success. This study contributes to the understanding of the importance of social capital disclosure in BMTI annual reports.

Item Type:	Book Chapter
Uncontrolled Keywords:	Islamic social capital, accountability Baitul Mal Wat Tamwil sustainable performance
Subjects:	BPH Islamic Economics > BPH72 Economic development. Growth. Sustainable development. Sustainability H Social Sciences > HG Finance > HG3368 Islamic Banking and Finance
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button):	Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User:	DR HAFIZ MAJDI AB RASHID
Date Deposited:	13 Jun 2025 12:05
Last Modified:	13 Jun 2025 12:05
URI:	http://irep.iium.edu.my/id/eprint/121485

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