Accountability, in general, means responsibility. The accountability of non-profit organizations varies widely according to the type of organization because accountability is a volatile concept. Generally, non-profit organizations have a nonmaterialist value because its type and orientation that do not pursue profits. The research aims to explore the values that exist in the accountability of the Bitcoin community in Indonesia. In addition, this study also constructs the value of accountability based on the concept of Shariate Enterprise Theory (SET). The Shariate Enterprise Theory accountability concept is an ideal concept that can be in line with the type and orientation of the non-profit organization. A qualitative approach is used in this study. The data collection use observation, interviews and documentation. The collected data were analyzed and interpreted then the construction process is carried out. The results show that the value findings vary and different from one informant to another. There is one value, namely the value of trust in community accountability which is part of the construction. So that the values contained in the community accountability model based on SET are fairness, rightness, honesty, amanah/trustworthiness, responsibility and trust. This research contributes to enrich non-profit organizational accountability literature that having results of empirical findings not only from the literature review.

Keywords : Accountability; Non-profit organization; Community; Value; Shariate Enterprise Theory