Abstract
Public trust in village cooperative policies is often shaped by concerns over corruption, nepotism, weak oversight, and unequal access to public resources. However, little is known about how citizens express and negotiate these concerns in short-form social media spaces such as TikTok. This article examines how TikTok users construct accountability judgments toward Indonesia’s Koperasi Desa Merah Putih (KDMP) policy. Using a qualitative netnographic approach, the study analyzes public comments on a highly viewed TikTok video posted by the verified Lingkarnews account. Of 15,500 comments, 14,782 were collected, and 10,068 meaningful comments were manually coded through open and axial coding. The analysis identified four main thematic clusters: integrity and governance, financing design, public response, and social risks. The findings show that public skepticism was the dominant response, followed by conditional support. Corruption, nepotism, loan interest, online loans, public oversight, village funds, audits, and online gambling emerged as key concerns shaping public evaluation of KDMP. These findings indicate that KDMP is judged not only by its developmental objectives but also by perceived fairness, transparency, and vulnerability to misuse. The study contributes a netnographic account of TikTok as a participatory accountability space where citizens collectively evaluate the legitimacy of rural cooperative reform through a moral economy of accountability.
References
Afrizal, Munaf, Y., Yogia, M. A., Suri, D. M., Prayuda, R., & Amri, P. (2023). Government-owned Digital Services to Overcome the Spread of Covid-19, Case In Indonesia. International Journal of Sustainable Development and Planning, 18(5), 1553–1563. https://doi.org/10.18280/ijsdp.180526, accessed on October 10, 2025.
Association of Internet Researchers. (2019). Internet research: Ethical guidelines 3.0. Association of Internet Researchers. https://aoir.org/reports/ethics3.pdf, accessed on October 10, 2025.
Bovens, M., Goodin, R. E., & Schillemans, T. (2014). The Oxford Handbook of Public Accountability. Oxford, Oxford University Press. https://doi.org/10.1093/oxfordhb/9780199641253.001.0001, accessed on October 10, 2025.
Buchori Siagian, B., Maryunani, Krishna Sakti, R., & Budi Santoso, D. (2016). Efficiency and Effectiveness Analysis of Village Financial Management (VFM): A Case study of Asahan Regency. International Journal of Social and Local Economic Governance, 2(2), 136–151. https://doi.org/10.21776/ub.ijleg.2016.002.02.5, accessed on October 10, 2025.
Candra, S., & Fernando, Z. J. (2024). Anti-corruption Village: A Solution to Preventing Crime of Corruption and Good Governance in Village. Fiat Justisia: Jurnal Ilmu Hukum, 18(1), 49–66. https://doi.org/10.25041/fiatjustisia.v18no1.3110, accessed on October 10, 2025.
Cheah, C. W. (2025). AI-Augmented Netnography: Ethical and Methodological Frameworks for Responsible Digital Research. International Journal of Qualitative Methods, 24. https://doi.org/10.1177/16094069251338910, accessed on October 12, 2025.
Dao, H., Le, P., & Nguyen, D. K. (2025). Financial Inclusion and Fintech: A State-of-the-art: Systematic Literature Review. Financial Innovation, 11, 69. https://doi.org/10.1186/s40854-024-00741-0, accessed on October 10, 2025.
De Lautour, V., & Cortese, C. (2016). Cooperatives: Governance and accountability systems for a better world? Journal of Accounting & Organizational Change, 12(1), 1–9. https://doi.org/10.1108/JAOC-03-2015-0033, accessed on October 10, 2025.
Delli Paoli, A., & D’Auria, V. (2025). The Digitalization of Ethnography: A Scoping Review of Methods in Netnography. Journal of Contemporary Ethnography, 54(4), 559–587. https://doi.org/10.1177/08912416251342795, accessed on October 12, 2025.
Demant, J., & Moretti, A. (2024). Intrusiveness and the Public-private Divide in Netnography: A Situated, Structured Approach for Ethical Research in the Context of Closed, Group-based, or Hidden Social Media Behaviour. International Journal of Qualitative Methods, 23. https://doi.org/10.1177/16094069241257937, accessed on October 10, 2025.
Etefa, W. O., Saka, A. L., & Hundessa, F. D. (2025). The Promise of Cooperative Unions for Peace and Development: Afran Qalloo Cooperatives in Focus. Journal of Peacebuilding & Development. https://doi.org/10.1177/15423166251349604, accessed on October 12, 2025.
Faisol, M., & Norsain, N. (2023). Netnografi: Perspektif netizen terhadap kenaikan tarif PPN 11%. Jurnal Akademi Akuntansi, 6(2), 167–182. https://doi.org/10.22219/jaa.v6i2.24536, accessed on October 10, 2025.
Febty, I. M., & Qodir, Z. (2022). Netnography study: Racism against TikTok account @mingokwamkilama16. Jurnal Antropologi: Isu-Isu Sosial Budaya, 24(1), 10–17. https://doi.org/10.25077/jantro.v24.n1.p10-17.2022, accessed on October 10, 2025.
Foureska, N. B. (2025). Koperasi Merah Putih: Strategi Pemerintah Bangkitkan Ekonomi Desa Menuju Indonesia Emas 2045. Jakarta, Direktorat Jenderal Perbendaharaan, Kementerian Keuangan Republik Indonesia. https://djpb.kemenkeu.go.id/kppn/sijunjung/id/data-publikasi/artikel/3180-koperasi-merah-putih-strategi-pemerintah-bangkitkan-ekonomi-desa-menuju-indonesia-emas-2045.html, accessed on October 12, 2025.
Goncharenko, G. (2023). In the Spotlight: Rethinking NGO Accountability in the #MeToo Era. Critical Perspectives on Accounting, 92, 102308. https://doi.org/10.1016/j.cpa.2021.102308, accessed on October 10, 2025.
Grandvoinnet, H., Aslam, G., & Raha, S. (2015). Opening the Black Box: the Contextual Drivers of Social Accountability. https://doi.org/10.1596/978-1-4648-0481-6, accessed on October 10, 2025.
Håkansson, A., & Widinghoff, C. (2020). Over-indebtedness and Problem Gambling in a General Population Sample of Online Gamblers. Frontiers in Psychiatry, 11, 7. https://doi.org/10.3389/fpsyt.2020.00007, accessed on October 10, 2025.
Hautea, S., Parks, P., Takahashi, B., & Zeng, J. (2021). Showing they care (or don’t): Affective Publics and Ambivalent Climate Activism on TikTok. Social Media + Society, 7(2). https://doi.org/10.1177/20563051211012344, accessed on October 10, 2025.
Isoaho, K., Gritsenko, D., & Mäkelä, E. (2021). Topic Modeling and Text Analysis for Qualitative Policy Research. Policy Studies Journal, 49(1), 300–324. https://doi.org/10.1111/psj.12343, accessed on October 10, 2025.
Jalli, N. (2025). Viral justice: TikTok Activism, Misinformation, and the Fight for Social Change in Southeast Asia. Social Media + Society, 11(1). https://doi.org/10.1177/20563051251318122, accessed on October 10, 2025.
Jeacle, I. (2021). Navigating Netnography: A Guide for the Accounting Researcher. Financial Accountability & Management, 37(1), 88–101. https://doi.org/10.1111/faam.12237, accessed on October 10, 2025.
Kozinets, R. V, & Gambetti, R. (2021). Netnography Unlimited: Understanding Technoculture Using Qualitative Social Media Research. London, Routledge.
Kozinets, R. V. (2010). Netnography: Doing ethnographic research online. London, Sage Publications.
Kozinets, R. V. (2019). Netnography: The essential guide to qualitative social media research (3rd ed.). London, Sage Publications.
La Torre, M., Di Tullio, P., Tamburro, P., Massaro, M., & Rea, M. A. (2022). Calculative Practices, Social Movements and The Rise of Collective Identity: How #istayathome Mobilised a Nation. Accounting, Auditing & Accountability Journal, 35(9), 1–27. https://doi.org/10.1108/AAAJ-08-2020-4819, accessed on October 10, 2025.
Li, Y., Cheng, Z., & Gil de Zúñiga, H. (2025). TikTok’s Political Landscape: Examining Echo Chambers and Political Expression Dynamics. New Media & Society. May, https://doi.org/10.1177/14614448251339755, accessed on October 12, 2025.
Literat, I., & Kligler-Vilenchik, N. (2023). TikTok as a Key Platform for Youth Political Expression: Reflecting on the Opportunities and Stakes Involved. Social Media + Society, 9(1). https://doi.org/10.1177/20563051231157595, accessed on October 10, 2025.
Liu, D. (2024). Borderline Content and Platformised Speech Governance: Mapping TikTok’s Moderation Controversies in South and Southeast Asia. Policy & Internet, 16(3), 543–566. https://doi.org/10.1002/poi3.388, accessed on October 10, 2025.
López-Torres, I., León-Quismondo, L., & Ibáñez, A. (2021). Impulsivity, Lack of Premeditation, and Debts in Online Gambling Disorder. Frontiers in Psychiatry, 11, 618148. https://doi.org/10.3389/fpsyt.2020.618148, accessed on October 10, 2025.
Lucas, A. (2016). Elite Capture and Corruption in two villages in Bengkulu Province, Sumatra. Human Ecology, 44(3), 287–300. https://doi.org/10.1007/s10745-016-9837-6, accessed on October 10, 2025.
Lyne, I., Ngin, C., & Santoyo-Rio, E. (2018). Understanding Social Enterprise, Social Entrepreneurship and the Social Economy in Rural Cambodia. Journal of Enterprising Communities: People and Places in the Global Economy, 12(3), 278–298. https://doi.org/10.1108/JEC-11-2016-0041, accessed on October 10, 2025.
Mansuri, G., & Rao, V. (2013). Localizing Development: Does Participation Work? https://doi.org/10.1596/978-0-8213-8256-1, accessed on October 10, 2025.
Nikidehaghani, M., Mehmet, M., & Clarke, R. J. (2025). COVID-19 JobKeeper policy: Accounting for “Many Voices” in the Community. The British Accounting Review. https://doi.org/10.1016/j.bar.2025.101593, accessed on October 12, 2025.
Palomera, J., & Vetta, T. (2016). Moral Economy: Rethinking a Radical Concept. Anthropological Theory, 16(4), 413–432. https://doi.org/10.1177/1463499616678097, accessed on October 10, 2025.
Pasolo, M. R., & Pasolo, F. (2025). A Netnographic Study on Tiktok: Exploring Anti-Corruption and Audit Themes in Prabowo’s Presidential Speech. The Eastasouth Journal of Social Science and Humanities, 2(3), 351–361. https://doi.org/10.58812/esssh.v2i03.589, accessed on October 12, 2025.
Polzer, T., & Goncharenko, G. (2022). The UK COVID-19 App: the Failed Co-production of a Digital Public Service. Financial Accountability & Management, 38(2), 281–298. https://doi.org/10.1111/faam.12307, accessed on October 10, 2025.
Pothipala, V., Keerasuntonpong, P., & Cordery, C. (2021). Alleviating social and economic inequality? The Role of Social Enterprises in Thailand. Journal of Accounting & Organizational Change, 17(1), 50–70. https://doi.org/10.1108/JAOC-09-2020-0127, accessed on October 10, 2025.
Putri, C. M., Argilés-Bosch, J. M., & Ravenda, D. (2023). Thirty Years of Village Corruption Research: Accounting and Smart Villages for Village Sustainability as Future Research Direction. Sustainability, 15(12), 9264. https://doi.org/10.3390/su15129264, accessed on October 10, 2025.
Putri, C. M., Argilés-Bosch, J. M., & Ravenda, D. (2024). Creating Good Village Governance: an Effort to Prevent Village Corruption in Indonesia. Journal of Financial Crime, 31(2), 455–468. https://doi.org/10.1108/JFC-11-2022-0266, accessed on October 10, 2025.
Reinikainen, H. M., Pöyry, E., Pelevina, N.-M., & Kannasto, E. (2025). The Convergence of Promotion and Politics: How Influencers Curate Their Self-Presentations through Political Talk. Journal of Business Research, 201, 115756. https://doi.org/10.1016/j.jbusres.2025.115756, accessed on October 18, 2025.
Rofiah, R., Sumardjo, S., Sarwoprasodjo, S., & Lubis, D. P. (2021). Pola Jaringan Komunikasi pada Partisipasi Politik Akar Rumput: Studi Netnografi Media Sosial Twitter pada Aksi Bela Islam. Jurnal Studi Komunikasi dan Media, 25(1), 17. https://doi.org/10.31445/jskm.2021.3430, accessed on October 10, 2025.
Sayer, A. (2007). Moral Economy as Critique. New Political Economy, 12(2), 261–270. https://doi.org/10.1080/13563460701303008, accessed on October 10, 2025.
Scott, J. C. (1976). The Moral Economy of the Peasant: Rebellion and Subsistence in Southeast Asia. New Haven, Yale University Press.
Setiawan, B., Phan, T. D., Medina, J., Wieriks, M., Nathan, R. J., & Fekete-Farkas, M. (2024). Quest for Financial Inclusion via Digital Financial Services (Fintech) during Covid-19 Pandemic: Case Study of Women in Indonesia. Journal of Financial Services Marketing, 29, 459–473. https://doi.org/10.1057/s41264-023-00217-9, accessed on October 10, 2025.
Setyorini, C. T., Susilowati, D., & Farida, Y. N. (2021). Analysis of Transparency and Accountability of Village Funds’ Financial Management: a case study in Banyumas. Proceeding ICMA-SURE, 1(1). https://doi.org/10.20884/2.procicma.2021.1.1.4430, accessed on October 10, 2025.
Soss, J., & Moynihan, D. P. (2014). Policy feedback and the politics of administration. Public Administration Review, 74(3), 320–332. https://doi.org/10.1111/puar.12200, accessed on October 10, 2025.
Thompson, E. P. (1971). The Moral Economy of the English crowd in the eighteenth century. Past & Present, 50(1), 76–136. https://doi.org/10.1093/past/50.1.76, accessed on October 10, 2025.
Utama, A. A. G. S., & Basuki, B. (2023). The Exploration of Corporate Image Sustainability: a Netnography Study. ETNOSIA: Jurnal Etnografi Indonesia, 8(1), 174–196. https://doi.org/10.31947/etnosia.v8i1.26440, accessed on October 10, 2025.
Zhao, Y. (2024). TikTok and Researcher Positionality: Considering the Methodological and Ethical Implications of an Experimental Digital Ethnography. International Journal of Qualitative Methods, 23. https://doi.org/10.1177/16094069231221374, accessed on October 10, 2025.

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Copyright (c) 2026 ETNOSIA : Jurnal Etnografi Indonesia
