<![CDATA[This study explores the integration of Hindu ethical principles into the financial governance of Village Credit Institutions (LPDs) in Bali and its contribution to institutional sustainability. Employing a mixed-method approach, the research combines hermeneutic interpretation of sacred Hindu scriptures-Rgveda, Yajurveda, Atharvaveda, Bhagawad Gita, Sarasamuccaya, Manusmrti, and Arthasastra-with quantitative analysis of financial performance across 1.308 LPDs in nine regencies. Four core principles-Karma (ethical productivity), Dharma (social responsibility), Kama (motivational fulfillment), and Artha (material prosperity)-are operationalized within a holistic model of Hindu-based financial management. Empirical testing confirms are positive relationship between these principles and financial indicators such as profit margin, return on assets, and capital growth. The findings demonstrate that Hindu-based financial governance enhances accountability, strengthens community trust, improves leadership integrity, and promotes long-term business sustainability. This study provides a culturally grounded and ethically robust framework for developing resilient and inclusive community-based microfinance institutions in plural financial systems.]]>
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