This article aims to describe the accountability practiced in credit unions. This study examines formal and informal practices and underlying approaches to accountability to members. Design/methodology/approach, namely with an ethnomethodological approach, this study explores accountability of Credit Union in Indonesia, through interviews and observations with practitioners, management, government, and credit union members, as well as documentation analysis. The results of the study found that Credit Union Sauan Sibarrung prioritizes accountability to members through the actualization of the vision and mission, which is manifested concretely in the preparation of programs (business plans) in the form of mindset transformation through Education and Training Programs, Savings and Loans Programs to increase the productivity and quality of life of members, Social and Economic Empowerment Programs to the fostered business groups and communities in a sustainable manner.


credit union, business plan, ethnomethodology, accountability

Author Bio(s)

Selmita Paranoan is an academic who is currently pursuing his doctoral studies as well as a lecturer at the Faculty of Economics and Business, Tadulako University, Palu, Indonesia. His research interest is in accounting, especially public sector accounting, taxes, cooperatives. Various research articles both on a national and international scale have become works that are cited by others. Currently interested in developing research on accountability and cooperatives in Indonesia associated with local wisdom. Please direct correspondence to selmitaparanoan84@gmail.com.

Made Sudarma is a Professor of Accounting and Management. Active in various qualitative research in accounting, management, auditing, and ethics. He brings various multi-paradigm research into accounting studies, such as interpretive, critical, postmodern, even spiritual paradigms that are currently developing. Aside from being an academic, he is also very active as a practitioner. Various research articles both on an international and national scale have become works that are widely cited by many people.

Roekhudin is a Doctor in Management Accounting with various qualitative research results, especially in management accounting, taxes and public sector financial management. Aside from being an academic, he is also very active as a practitioner. He is strong in qualitative research methods in particular; the interpretive research paradigm is the uniqueness of his work in national and international journals.

Noval Adib is a Doctor in Management Accounting. Active in various research in management accounting, business ethics, banking, sharia accounting, public sector accounting and financial accounting. Has a variety of both qualitative and quantitative research that is unique and cited by many people.

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