Disclosure of Shariah related information in Islamic cooperatives: a case study on Baitul Maal Wat Tamwil (BMT)

• Main Authors: Mohamad, Rahmawati, Hamdan, Hamdino, Annuar, Hairul Azlan, Abdul Rashid, Hafiz Majdi
• Format: Conference or Workshop Item
• Language: English
• Published: Kolej Universiti Islam Selangor (KUIS) 2017
• Subjects: HG3368 Islamic Banking and Finance; HG4001 Financial management. Business finance. Corporation finance.
• Online Access: http://irep.iium.edu.my/60834/1/Shariah%20Related%20Information%20BMT.pdf; http://irep.iium.edu.my/60834/; http://conference.kuis.edu.my/icomm/4th/

This study seeks to investigate the disclosure of Shariah related information (SRI) in financial reporting practice of Islamic Cooperative (IC). This paper reports on a case study of three Baitul Maal wat Tamwil (BMT) based organizations that are IC. The financial statements of these organizations...