Main Article Content
Annual Meeting of Members (RAT) is an annual event co-operative. Implemented to hold accountable the execution of duties by the board, in the management of the cooperative for one financial year. This provision has been clearly set out in the regulations. But the fact there are many cooperatives that do not implement them due to lack of awareness, sense of responsibility and the ability of the board to manage the cooperative. The research aims to find and understand the meaning the accountability of cooperative, through accountability the board to the members in the implementation of the RAT. By using qualitative research approach phenomenological study. Informants in this study consisted of the officials Cooperative Department , the board and members of the cooperative. Based on result observation, interview and documentation obtained that accountability of cooperative can be understood as a form the transparency form cooperatives to members. Hasil penelitian ini diharapkan dapat memberikan efek dalam meningkatkan kesadaran dewan dan anggota koperasi untuk melaksanakan RAT, and increasing transparency of cooperatives institutions through accountability of the board. On the other hand this research is also expected to become one of the reference material in the development of cooperatives in Sumbawa district.