Community Dogma: Transactional Relations of the Suli Indah Village Community Cooperative

Alit Darmawan (Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tadulako)
Latifah Sukmawati Yuniar (Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tadulako)
Rahayu Indriasari (Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tadulako)
Nina Yusnita Yamin (Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tadulako)
Arif Gunarsa (Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tadulako)

EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis
Vol 14 No 3 (2026): Juli

The role of religious dogma shapes the belief system that affects the accountability of cooperative financial management. This research aims to find the meaning of cooperative accountability in the prescriptive Hindu dogma. The research locus is in Suli Indah Village, where the majority of the population is Hindu. A qualitative approach with phenomenological methods is used to explore the experience and subjective meaning of society. Data was obtained through in-depth interviews with managers and cooperative members as well as observation of financial practices. The results show that cooperatives are interpreted not only as economic institutions, but as a moral and spiritual space based on Dharma, honesty (Satya), solidarity, and social responsibility. Public trust is formed through collective experience, social closeness, and the perception of ethical and transparent accounting practices. Cooperatives are understood as Dharma Barns, where accountability is exercised as a moral and spiritual obligation, with dogma as the social legitimacy of the sustainability of cultural value-based practices.