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All Journal Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Rafles Ginting
Department of Accounting, Universitas Tanjungpura, Pontianak, Indonesia

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Understanding Local Wisdom Values in Preventing Fraud: Evidence from Traditional Village Governance in Bali Anton Robiansyah; Pesi Suryani; Rafles Ginting
Jurnal Dinamika Akuntansi dan Bisnis Vol. 13 No. 1 (2026): March 2026
Publisher : ccounting Department, Universitas Syiah Kuala, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v13i1.951

Abstract

Fraud in village governance undermines accountability and public trust. This study explores how local wisdom in Balinese adat villages contributes to fraud prevention. Using a phenomenological approach, data were collected through in-depth interviews with six informants from three adat villages and supported by document analysis. The findings show that Tri Hita Karana, ngayah, and awig-awig strengthen transparency, collective responsibility, community participation, and accountability. Religious values, including Karma Phala and Tri Kaya Parisudha, reinforce ethical behavior and self-regulation. Thus, with formal governance controls, these values create a multi-layered accountability system that discourages fraudulent behavior. The study highlights the importance of integrating local wisdom into governance and accounting practices to strengthen fraud prevention in traditional village governance.
Co-Authors Anton Robiansyah Pesi Suryani