ACCOUNTING EDUCATION, DISCIPLINE, AND SUPERVISION WHEN WOMEN IN CHARGE IN ISLAMIC MICROFINANCE: CASE STUDIES OFINDONESIA AND PAKISTAN

Murniati Mukhlisin () and Luqyan Tamanni ()
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Murniati Mukhlisin: Universitas Islam Tazkia, Indonesia
Luqyan Tamanni: BSI Institute, Indonesia

Journal of Islamic Monetary Economics and Finance, 2025, vol. 11, issue 2, 217-240

Abstract: This paper investigates the relations between women’s freedom within the family and their access to accounting education, adherence to discipline, and supervision for the cases of Indonesia and Pakistan using the Structural Equation modelling. The participation of women in microfinance is deemed crucial for the success of poverty alleviation programs, particularly in countries where group-based initiatives are prevalent. The observation reveals that women involved in Islamic microfinance programs experience economic, moral, and religious empowerment, enabling them to overcome economic challenges and poverty, thereby enhancing their living standards. The findings indicate that women’s ability to manage family finances has a direct impact on their access to accounting education, discipline, and supervision. The argument posits that autonomy plays a significant role in influencing accounting education, discipline, and supervision within the observed groups in Indonesia and Pakistan. The study further documents that the influence of women’s life freedom in Baitut Tamkin Tazkia Madani (BTTM) Indonesia on accounting education and supervision surpasses that in Akhuwat Pakistan. Conversely, the impact of women’s life freedom in BTTM on accounting discipline is lower than that in Akhuwat. This research addresses the existing gap in the literature concerning the study of women and Islamic microfinance, emphasizing the importance of considering Islamic perspectives on women, family, and microfinance in social policies aimed at poverty eradication.

Keywords: Accounting education; Discipline; Supervision; Islamic microfinance; Women; Indonesia; Pakistan (search for similar items in EconPapers)
JEL-codes: D63 G51 J16 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:idn:jimfjn:v:11:y:2025:i:2a:p:217-240

DOI: 10.21098/jimf.v11i2.1747

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