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Abstract

Purpose: This study examines how accountability is understood within the socio-cultural realities of Microfinance Institutions (MIs) in Bali.
Method: The informants’ perspectives were analysed using reflexive thematic analysis.
Results: Three themes emerged: value-laden accounting reflecting customary community characteristics; oversight safeguarding community trust; and socio-cultural responsibility expressed through support for activities grounded in Tri Hita Karana.
Novelty: The study interprets accountability through the values of Tri Hita Karana in customary community institutions, rather than proposing a new concept of Tri Hita Karana.
Contribution: Socio-cultural accountability can strengthen trust within customary communities and support sustainable village development.


Abstrak:
Tujuan: Penelitian ini mengkaji pemaknaan akuntabilitas dalam realitas sosio-kultural Lembaga Perkreditan Desa (LPD) di Bali.
Metode: Pandangan informan dianalisis menggunakan analisis tematik reflektif.
Hasil: Tiga tema ditemukan: akuntansi yang sarat nilai dan mencerminkan karakteristik masyarakat adat; pengawasan untuk menjaga kepercayaan masyarakat; serta tanggung jawab sosio-kultural melalui dukungan terhadap aktivitas berlandaskan Tri Hita Karana.
Kebaruan: Penelitian ini memaknai akuntabilitas melalui nilai-nilai Tri Hita Karana dalam lembaga komunitas adat, bukan mengusulkan konsep Tri Hita Karana yang baru.
Kontribusi: Akuntabilitas berbasis sosio kultural menumbuhkan kepercayaan masyarakat adat untuk mewujudkan pembangunan desa


 

Keywords

Accountability Interpretive Microfinance Institutions Socio-Cultural

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Copyright (c) 2026 I Made Bagiada, I Nyoman Darmayasa, Made Andy Pradana Sukarta, Dewa Ayu Mas Putriari Nusantari

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Author Biographies

I Made Bagiada, Politeknik Negeri Bali, Indonesia

I Made Bagiada is a lecturer and researcher in the Accounting Department, Bali State Polytechnic, Indonesia. He holds a master’s degree in accounting, specialising in financial accounting from Udayana University. His research expertise relates to accounting, finance, and cooperatives. He is also a chartered accountant.

I Nyoman Darmayasa, Politeknik Negeri Bali, Indonesia

I Nyoman Darmayasa is a Professor of Taxation Accounting and a researcher in the Accounting Department at Bali State Polytechnic, Indonesia. He holds a doctoral degree in accounting, specialising in taxation from Brawijaya University. His research expertise is in taxation and accounting. He is a partner in a Public Accounting Firm.

Made Andy Pradana Sukarta, Politeknik Negeri Bali, Indonesia

I Made Andy Pradana Sukarta is a lecturer and researcher in the Accounting Department at Bali State Polytechnic, Indonesia. He holds a master’s degree in accounting, specialising in taxation from Udayana University. His research expertise is related to accounting, taxation, and cooperatives. He is also a registered tax consultant.

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