<![CDATA[This research aims to understand the meaning of social accountability in the practice of mutual cooperation of the people of Malang through the Village Clean Tradition (Merti Dusun), which is a forum for residents and MSME actors to participate in cultural activities. The research interprets texts, symbols, and cultural values such as tepo seliro, rukun, and amanah as the basis of a non-formal social accountability system by using an interpretive qualitative approach and hermeneutic literature review methods. The results of the study show that the practice of mutual cooperation forms a community-based social accounting model that balances social, economic, and spiritual values. Practically, this research forms the basis for policies to encourage the people's economy through local traditions. The novelty of this research lies in the meaning of the Merti Dusun Tradition as a living and humanist social accountability system.]]>
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