LUMBUNG DHARMA: MAKNA AKUNTABILITAS PENGLOLAAN KOPERASI

The role of religious dogma shapes the belief systemthat affects theaccountability of cooperative financial management. This research aims tofind the meaning of cooperative accountability in the prescriptive Hindudogma. The research locus is in Suli Indah Village, where the majorityof
the population is Hindu. A qualitative approach with phenomenological
methods is used to explore the experience and subjective meaningof
society. Data was obtained through in-depth interviews with managers andcooperative members as well as observation of financial practices. Theresults show that cooperatives are interpreted not only as economicinstitutions, but as a moral and spiritual space based on Dharma, honesty(Satya), solidarity, and social responsibility. Public trust is formed throughcollective experience, social closeness, and the perception of ethical andtransparent accounting practices. Cooperatives are understood as DharmaBarns, where accountability is exercised as a moral and spiritual
obligation, with dogma as the social legitimacy of the sustainabilityof
cultural value-based practices.