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...

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Main Authors: Komang Adi Kurniawan Saputra, Putu Budi Anggiriawan, I Nyoman Sutapa
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
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author Komang Adi Kurniawan Saputra
Putu Budi Anggiriawan
I Nyoman Sutapa
author_facet Komang Adi Kurniawan Saputra
Putu Budi Anggiriawan
I Nyoman Sutapa
author_sort Komang Adi Kurniawan Saputra
collection DOAJ
description 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.
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spelling doaj.art-d00e3cd45cef405991e5da56d40593c72022-12-22T02:48:00ZengUniversitas AirlanggaJurnal Riset Akuntansi dan Bisnis Airlangga2548-14012548-43462018-05-0131306321AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DALAM PERSPEKTIF BUDAYA TRI HITA KARANAKomang Adi Kurniawan Saputra0Putu Budi Anggiriawan 1I Nyoman Sutapa2Fakultas Ekonomi Universitas Warmadewa Fakultas Ekonomi Universitas Warmadewa Fakultas Ekonomi Universitas Warmadewa 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.http://jraba.org/journal/index.php/jraba/article/view/90accountabilitytri hita karanavillage financial management
spellingShingle Komang Adi Kurniawan Saputra
Putu Budi Anggiriawan
I Nyoman Sutapa
AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DALAM PERSPEKTIF BUDAYA TRI HITA KARANA
Jurnal Riset Akuntansi dan Bisnis Airlangga
accountability
tri hita karana
village financial management
title AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DALAM PERSPEKTIF BUDAYA TRI HITA KARANA
title_full AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DALAM PERSPEKTIF BUDAYA TRI HITA KARANA
title_fullStr AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DALAM PERSPEKTIF BUDAYA TRI HITA KARANA
title_full_unstemmed AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DALAM PERSPEKTIF BUDAYA TRI HITA KARANA
title_short AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DALAM PERSPEKTIF BUDAYA TRI HITA KARANA
title_sort akuntabilitas pengelolaan keuangan desa dalam perspektif budaya tri hita karana
topic accountability
tri hita karana
village financial management
url http://jraba.org/journal/index.php/jraba/article/view/90
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AT putubudianggiriawan akuntabilitaspengelolaankeuangandesadalamperspektifbudayatrihitakarana
AT inyomansutapa akuntabilitaspengelolaankeuangandesadalamperspektifbudayatrihitakarana