SPIRIT KEARIFAN LOKAL BALI DALAM AKUNTABILITAS DESA ADAT

• Main Authors: Cokorda Gde Bayu Putra, Ni Ketut Muliati
• Format: Article
• Language: English
• Published: University of Brawijaya 2020-12-01
• Series: Jurnal Akuntansi Multiparadigma
• Subjects: akuntabilitas; dana desa; prinsipiel; tri hita karana
• Online Access: https://jamal.ub.ac.id/index.php/jamal/article/view/1412/pdf

Abstract: The Spirit of Balinese Local Wisdom in Traditional Villages Accountability. This study tried to reveal the meaning of financial accountability practices in traditional villages with the spirit of Balinese local wisdom. This study used a phenomenological method which attempts to reveal the perspective of the prajuru (financial accountability manager). The results showed that accountability was practised openly during village meetings. The accountability practice carried out by the prajuru is influenced by the tri hita karana philosophy. Accountability with the values of parahyangan, pawongan, and palemahan was a form of harmonization of human relations with God, fellow humans, and the natural environment.