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Desak Rurik Pradnya Paramitha Nida
Universitas Warmadewa
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A CRITICAL ANALYSIS OF THE IMPORTANCE OF RELIGIOUS INSTITUTION ACCOUNTABILITY FROM THE PERSPECTIVE OF PEMEDEK: BETWEEN SPIRITUALITY AND TRANSPARENCY I Gusti Agung Prama Yoga; Desak Rurik Pradnya Paramitha Nida; Ida I dewa Mas Manik Sastri
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 9 (2026): AUGUST
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21640128

Abstract

Accountability in religious organisations is commonly interpreted through financial reporting and governance mechanisms, overlooking the influence of indigenous cultural and spiritual values. This study explores how accountability is socially constructed from the perspective of worshippers (pemedek) at Pura Agung Besakih, Bali. Employing a qualitative ethnographic approach and Bourdieu's Theory of Practice, data were collected through participant observation, in-depth interviews, and document analysis. The findings reveal that accountability extends beyond administrative transparency and is rooted in the religious values of dharma, bhakti, and yadnya, which cultivate religious habitus and spiritual trust. These values are institutionalised through Purana and awig-awig, generating symbolic capital that legitimises temple governance. Accountability is further reinforced by the principles of karmaphala and the relationship between sekala and niskala, functioning as internal spiritual control mechanisms that encourage ethical behaviour. Administrative accountability complements, rather than replaces, this moral foundation by strengthening public trust through transparent financial management. Based on these findings, this study proposes an Inculturated Accountability Model, demonstrating that accountability in religious organisations is a culturally embedded process integrating religious values, customary institutions, symbolic legitimacy, spiritual control, and administrative transparency to support sustainable temple governance.
Co-Authors Aldi Purnama Anastasia Stephani Mau Bere Arygunartha, Gede Yohanes Dewi, A.A Sagung Laksmi Diviariesty, Kadek I Gusti Agung Praba Mahadewi I Made Dwi Harmana I Made Dwi Sumba Wirawan I Made Gandhi Adityawarman I Putu Gede Satria Wiraharja I Wayan Chandra Adyatma I Wayan Chandra Adyatma Ida Ayu Trisna Yudi Asri Ida I dewa Mas Manik Sastri Kadek Dian Jatiwardani Manik Sastri, I. I. D. A. Yoga, I Gusti Agung Prama