Dissecting Sauan Sibarrung's Business Plan Credit Union

This article aims to describe the accountability practiced in credit unions. This study examines formal and informal practices and underlying approaches to accountability to members. Design/methodology/approach, namely with an ethnomethodological approach, this study explores accountability of Credit Union in Indonesia, through interviews and observations with practitioners, management, government, and credit union members, as well as documentation analysis. The results of the study found that Credit Union Sauan Sibarrung prioritizes accountability to members through the actualization of the vision and mission, which is manifested concretely in the preparation of programs (business plans) in the form of mindset transformation through Education and Training Programs, Savings and Loans Programs to increase the productivity and quality of life of members, Social and Economic Empowerment Programs to the fostered business groups and communities in a sustainable manner.