Social Accounting in Microfinance: a Case Study of MBK in Women's Economic Empowerment

Amrulloh Ghofilin Priyanto; Hasbi  Albatsyah; Muhammad Najib; Nicolas Leonil; Sigit Purwanto

doi:10.55927/metropolis.v1i2.253

Authors

Amrulloh Ghofilin Priyanto Universitas Bina Sarana Informatika
Hasbi Albatsyah Universitas Bina Sarana Informatika
Muhammad Najib Universitas Bina Sarana Informatika
Nicolas Leonil Universitas Bina Sarana Informatika
Sigit Purwanto Universitas Bina Sarana Informatika

DOI:

https://doi.org/10.55927/metropolis.v1i2.253

Keywords:

Social Accounting, Women Empowerment, Microfinance, Critical Theory, Socio-Economic Dynamics

Abstract

This research discusses the role of social accounting in MBK Ventura's microfinance practices that focus on empowering low-income women. Through a qualitative case study approach and a social-critical accounting framework, it is found that MBK's accounting practices encourage financial discipline, collective responsibility, and community oversight. Social accounting serves as both a tool of control and social transformation, reflecting non-financial impacts such as increased confidence, self-reliance, and social cohesion. The findings suggest that accounting can be adapted to local contexts and support microfinance sustainability, while contributing to the critical accounting discourse.

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