Seybold Report ISSN: 1533-9211
Selmita Paranoan1, Made Sudarma2, Roekhudin3, Noval Adib4
1PhD Candidates, Faculty Economic and Business, University Brawijaya and University of Tadulako, Indonesia
2,3,4Lecture of Faculty of Economic and Business, University Brawijaya, Indonesia
Vol 17, No 10 ( 2022 ) | DOI: 10.5281/zenodo.7157376 | Licensing: CC 4.0 | Pg no:1634-1652 | Published on: 07-10-2022
Abstract
Credit Union (CU) Sauna Sibarrung developed significantly and provided significant benefits for the community, especially CU members. This article aims to describe the Accountability practiced in credit unions. In particular, this study examines the formal and informal practices and approaches that underlie Accountability to members. Using an ethnomethodological approach, this study explores financial Accountability in credit union sauan sibarrung (CUSS) in Indonesia through interviews and observations with practitioners, management, government and credit union members, and documentation analysis. The results of this study reveal that the success of the CUSS institution in empowering CUSS members financially is measured through joint Responsibility as a form of joint Accountability, the accuracy of installment payments that reflect the Accountability of members' financial management, the measurement of CUSS's health level through PEARLS analysis, and the Annual Member Meeting (RAT) being the highlight. Financial Accountability.
Keywords:
Credit Union, Accountability, finance, Ethnomethodology