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Putu Linna Ardianti
Universitas Pendidikan Ganesha
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Tri Hita Karana-Based Financial Accountability in Support of Sustainability in Subak Putu Linna Ardianti; Anantawikrama Tungga Atmadja; Putu Sukma Kurniawan
International Journal Of Economics Social And Technology Vol. 5 No. 3 (2026): September 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v5i3.2397

Abstract

This study aims to examine how financial accountability practices based on the Tri Hita Karana philosophy support the sustainability of Subak Sembung as a traditional Balinese organization. The study addresses the limitation of conventional accountability perspectives that tend to emphasize administrative and financial compliance by exploring the cultural values underlying accountability practices and their contribution to multidimensional sustainability. This study employs a qualitative approach with an interpretive paradigm and ethnomethodological method. Data were collected through semi-structured interviews, observations, and documentation involving prajuru, krama, community group administrators, and other stakeholders involved in financial management. The findings indicate that financial accountability in Subak Sembung is not merely an administrative mechanism but a cultural practice rooted in swadikara (rights) and swadharma (moral obligations). The five accountability dimensions of transparency, liability, controllability, responsibility, and responsive-ness are internalized through local cultural values, including ten nguluk-nguluk, swadharma, eling lan mulat sarira, sesana, saling asah asih asuh, and gelahang bareng. These practices are integrated with the three dimensions of Tri Hita Karana and contribute to spiritual, social, environmental, and economic sustainability. The study proposes the concept of cultural sustainability accountability, which positions accountability as a mechanism for shared value creation rather than merely compliance. The study contributes to accounting research by developing a Tri Hita Karana-based financial accountability model for sustaining traditional organizations across generations.
Co-Authors Anantawikrama Tungga Atmadja Putu Sukma Kurniawan