<![CDATA[Background: Bank Perekonomian Rakyat serves local communities and smaller enterprises through relationship-based intermediation. Its proximity advantage must be supported by reliable accounting, prudent asset classification, transparent reporting, and timely supervisory information.Aims: This article develops an accounting-governance framework for Bank Perekonomian Rakyat that connects recognition and measurement, asset-quality monitoring, reporting discipline, governance, compliance, and institutional resilience.Research Method: The study uses an integrative conceptual review. Peer-reviewed literature, professional standards, and official institutional sources are synthesized through construct clarification, mechanism mapping, governance analysis, and development of propositions. The article does not report fabricated respondents, database counts, or statistical estimates.Results and Conclusion: The synthesis indicates that organizational value arises when information, decisions, controls, and performance measures operate as an integrated management system. Technology or functional activity alone is insufficient. Clear accountability, reliable data, balanced indicators, and periodic review are the principal enabling conditions.Contribution: The paper offers a practical capability framework and testable propositions that can guide organizational assessment and subsequent empirical research.]]>
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