AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DALAM PERSPEKTIF BUDAYA TRI HITA KARANA
The purpose of this study is to gain an understanding of accountability practices in village financial management in Desa Pakraman Kerobokan, Sawan District, Buleleng Regency. This research with qualitative method through etnometodology approach to approach setting in everyday life. Tri hita kara...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas Airlangga
2018-05-01
|
| Series: | Jurnal Riset Akuntansi dan Bisnis Airlangga |
| Subjects: | |
| Online Access: | http://jraba.org/journal/index.php/jraba/article/view/90 |
| Summary: | The purpose of this study is to gain an understanding of accountability practices in
village financial management in Desa Pakraman Kerobokan, Sawan District,
Buleleng Regency. This research with qualitative method through etnometodology
approach to approach setting in everyday life. Tri hita karana's data and philosophy
as a framework for analyzing the data obtained from those settings on the research
site. The results of this study indicate that in the perspective prahyangan spiritual
accountability reflected in the reflection of devotion and faith of village finance
managers or village apparatus with activities based on the values and norms
contained in religious teachings, and the spirit of work that is seen as a sacrifice
and devotion. The practice of accountability of village financial management in the
dimensions of human relationships with the natural environment (ecological
accountability) can be seen from the activities and involvement of the village
apparatus in efforts to preserve the natural environment. And the accountability
practices of human relations dimensions with others (economic and social
accountability) can be seen from social concerns and various community
empowerment programs. The contribution of this theoretical research is to
contribute theoretical enrichment that underlies accountability practices in village
administration and its practical contribution, this research can be one of reference
for rural apparatus, village companion in its advisory method. |
|---|---|
| ISSN: | 2548-1401 2548-4346 |