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All Journal Jurnal Analisis Manajemen JDM (Jurnal Dinamika Manajemen) International Journal of Supply Chain Management Jurnal Bisnis dan Kewirausahaan JIA (Jurnal Ilmiah Akuntansi) SOSHUM : Jurnal Sosial dan Humaniora [Journal of Social Sciences and Humanities] Journal of English Language Teaching Innovations and Materials (Jeltim) REKA ELKOMIKA: Jurnal Pengabdian kepada Masyarakat Journal of Applied Sciences in Accounting, Finance, and Tax JASL - Journal of Applied Studies in Language
Ketut Arya Bayu Wicaksana
Politeknik Negeri Bali
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Transportation Other

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Journal : JIA (Jurnal Ilmiah Akuntansi)

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Implementation of Catur Purusa Artha in Village Credit Institution’s Financial Management Ida Bagus Anom Purbawangsa; Henny Rahyuda; Ketut Arya Bayu Wicaksana
Jurnal Ilmiah Akuntansi Vol 8 No 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i2.60466

Abstract

   This study delves into the implementation of Catur Purusa Artha in managing the finances of Village Credits Institutions. Defining Dharma as adherence to rules, Artha as the pursuit of profits, Kama as efforts towards development, and Moksha as endeavors for harmony with stakeholders, the research explores these principles across 40 Village Credit Institutions (LPD). Data, collected through questionnaires and analyzed using frequency distribution techniques, provides insights into the incorporation of these concepts. Triangulation strengthens findings through comparisons with in-depth interviews of two LPD informants outside the sample group. The results reveal that all respondents implement the Catur Purusha Artha concept. However, a nuanced analysis highlights areas for improvement, specifically in lending activities and product development. This study indicates a fusion of traditional and modern management approaches within LPDs, showcasing a dynamic blend of principles that contribute to their financial management. These findings offer valuable insights for enhancing the effectiveness of Village Credit Institutions by addressing specific areas requiring attention and emphasizing the coexistence of traditional and contemporary management practices in LPDs. 
Co-Authors Chandra Handayani, Luh Nyoman Gusti Nyoman Ayu Sukerti Gusti Nyoman Ayu Sukerti, Gusti Nyoman Ayu Handayani, Luh Nyoman Chandra Henny Rahyuda I Made Bagiada I Made Riyan Adi Nugroho I Made Sedana Yasa I Made Suarta I Putu Astawa Ida Bagus Anom Purbawangsa Luh Mei Wahyuni Luh Nyoman Chandra Handayani Made Marsa Arsana Mantra Suarjana, Anak Agung Gde N K C Wandari Ni Luh Gede Mahayu Dicriyani Nyoman Sugiarta Paulus Subiyanto Putu Adi Suprapto