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Journal : Research Horizon

Local Wisdom and Financial Accountability in Traditional Village Governance: An Institutional Theory Approach Budiadnyana, Kadek Supri; Kurniawan, Putu Sukma; Diatmika, I Putu Gede
Research Horizon Vol. 6 No. 2 (2026): Research Horizon - April 2026
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.6.2.2026.1130

Abstract

Growing demands for accountability and transparency in public financial management have driven institutions to adapt formal governance systems while preserving local cultural values. This study examines financial management in Alapsari Traditional Village through the lens of institutional theory, focusing on the integration of Sad Kerthi values within formal governance systems. It aims to explore the implementation of Sad Kerthi values in financial management practices. A qualitative case study approach was employed, using in-depth interviews, observations, and NVivo-based thematic analysis. The findings show that financial management operates within a hybrid institutional model, where regulative, normative, and cultural-cognitive pillars interact dynamically. Sad Kerthi values are not merely symbolic but are operationalized across planning, implementation, and accountability processes through participatory mechanisms such as paruman, resulting in holistic accountability that encompasses administrative, social, and spiritual dimensions, supported by strong social control and high integrity in financial practices. The study concludes that integrating local wisdom with formal governance enhances transparency, legitimacy, and sustainability, although challenges related to human resource capacity and regulatory adaptation persist. These findings contribute to the development of culturally grounded public sector accounting and provide practical insights for improving financial governance in traditional communities.  
Co-Authors ., AHMAD SADIRIN ., CENING BUDI UTARI ., Dewa Ayu Alit Kris Oktariani ., Diah Natarani Mandhira ., Dr. Edy Sujana, S.E., M.Si.Ak. ., Fathimah Jawas ., Gusti Ayu Dewi Utari ., I GEDE MUSTIKA YASA ., I Kadek Yani Bimarta Prasetya ., I Made Deditya Wiguna ., Ida Bagus Dwika Maliawan ., KADEK GITA DWITAMI ., Ketut Adi Permana ., KOMANG ARISKA ., Komang Intan Rahayu Mahariani ., Luh Febri Indrayani ., Luh Linda Utami ., Luh Putu Emy Dewi Liana ., Luh Putu Noviani ., MADE BUDI ARTINI ., Made Chandra Dewi ., Minah Nurjanah ., Ni Kadek Ari Riastini ., Ni Kadek Eranita Sukma Dewi ., Ni Kadek Nia Damayanti ., Ni Ketut Widiasih ., Ni Made Masri Wulandari ., NI MADE PUSPA DEWI ., NURUL AINI ., Putu Aditya Wira Artawan ., Putu Erika Susanti ., Putu Sukma Kurniawan, S.T., M.A. ., Putu Swandewi ., Tri Yuli Parwati Adelia, Komang Trisna Adhitrie, Ni Nyoman Narayani Agus Ariana, I Komang AHMAD SADIRIN . Ak. S.E. Desak Nyoman Sri Werastuti . Anantawikrama Tungga Atmadja Anantawikrama Tungga Atmadja,SE,Ak.,M. . Anggreni, Gusti Ayu Dewi Anggun Pratiwi Ardhi Ardhi, Anggun Pratiwi Ardiyansyah Ardiyansyah Ari Surya Darmawan Artika, I Nyoman Artini, Ni Ketut Yuli Aryani, Ketut Putri Kharisma Astawa, I Gede Putu Banu Astria, Putu Ria Ayu Widya Puspitasari, Ida Beril Jurevin Ginting Budiadnyana, Kadek Supri Cahyadi, Made Andre CENING BUDI UTARI . Darmayanti, Anak Agung Istri Sri Wulan Desak Nyoman Sri Werastuti Desak Putu Lani Mahadewi . Desak Putu Lani Mahadewi ., Desak Putu Lani Mahadewi Dessy Aryani Dewa Ayu Alit Kris Oktariani . Dewi, Komang Trisyani Melinia Dewi, Ni Kadek Krisna Dewi, Ni Luh Puja Rosita Dewi, Ni Luh Putri Cintya Dewi, Ni Luh Putri Honey Dewi, Ni Luh Sucitra Dewi, Ni Putu Desi Arya Dewi, Nyoman Yuli Marlia Dewi, Putu Eka Dianita Marvilianti Dewi, Putu Elmytia Dharmawan, Nyoman Ari Surya Dharmayasa, I Putu Agus Diah Natarani Mandhira . Dianartini, Kadek Disi Dr. Edy Sujana, S.E., M.Si.Ak. . Dr. Edy Sujana,SE,Msi,AK . Edy Sujana Elly Karmeli Fathimah Jawas . Gede Adi Yuniarta Gede Indirayanti Kusumaputri, Ida Ayu Ginting, Beril Jurevin Gusti Ayu Dewi Utari . I Gd Nandra Hary Wiguna, I Gd Nandra Hary I Gede Agus Pertama Yudantara I Gede Eka Sumarthanayasa I GEDE MUSTIKA YASA . I Gusti Ayu Lestari . I Gusti Ayu Lestari ., I Gusti Ayu Lestari I Gusti Ayu Purnamawati I Gusti Ayu Putri Wulandari I Gusti Putu Surya Sedana Putra I Kadek Agus Setya Mahendra I Kadek Pebri Artana I Kadek Yani Bimarta Prasetya . I Made Adi Suhendra I Made Aribawa I Made Deditya Wiguna . I MADE EDI DARSANA . I Made Gelgel Satria Negara I Made Mudiana I Made Pradana Adiputra I Nyoman Alit Sugiarthama I Nyoman Putra Yasa I Putu Hendra Martadinata . I Putu Julianto I Putu Sriartha I Wayan Krisna Eka Putra I Wayan Krisna Ekaputra I Wayan, Cakra Yudha Ida Bagus Anggeadi Ida Bagus Dwika Maliawan . Ika Fitriani Ika Fitriyani Ika Fitriyani Ika Fitriyani Kadek Dela Kusumasari Kadek Disi Dianartini KADEK GITA DWITAMI . Kadek Haris Antara Kadek Rilly Widhi Antari . Kadek Yuliantini . Kadek Yuliantini ., Kadek Yuliantini Ketut Adi Permana . Ketut Putri Kharisma Aryani KOMANG ARISKA . Komang Bandem Citrawan Komang Intan Rahayu Mahariani . Komang Sania Widiasari Yumia Komang Sri Tusiyanti . Komang Sri Tusiyanti ., Komang Sri Tusiyanti Krisanti Kurniawansyah, Kurniawansyah Kusumayanti, Ni Komang Wiwik Kristina Lestari, Putu Diah Lucy Sri Musmini Luh Febri Indrayani . Luh Linda Utami . Luh Putu Ekawati Luh Putu Emy Dewi Liana . Luh Putu Noviani . luh putu sulastrini Luh Suwarni Luh, Resiani Made Andre Cahyadi Made Arie Wahyuni Made Aristia Prayudi MADE BUDI ARTINI . Made Chandra Dewi . Made Resmiani Mahayana, Putu Mahendra, I Kadek Agus Setya Minah Nurjanah . Murdani, Ni Wayan NI GUSTI PUTU SARIANI . NI GUSTI PUTU SARIANI ., NI GUSTI PUTU SARIANI Ni Kadek Ari Riastini . Ni Kadek Eranita Sukma Dewi . Ni Kadek Krisna Dewi Ni Kadek Muda Wardani Ni Kadek Nia Damayanti . Ni Kadek Sinarwati Ni Ketut Desi Permata Sari Ni Ketut Widiasih . Ni Komang Arya Ningsih Ni Komang Deasy Darmayanti Ni Komang Swandani Ni Luh Ayu Setiawati Ni Luh Gede Erni Sulindawati Ni Luh Putri Cintya Dewi Ni Luh Putu Febri Arsiningsih . Ni Luh Putu Febri Arsiningsih ., Ni Luh Putu Febri Arsiningsih Ni Luh Sucitra Dewi Ni Luh Sukadi Ni Made Desi . Ni Made Desi ., Ni Made Desi Ni Made Masri Wulandari . NI MADE PUSPA DEWI . Ni Putu Agustina Widyawati Ni Putu Desi Arya Dewi Ni Putu Juniantari Ni Wayan Yulianita Dewi Ningsih, Ni Komang Arya Ningtias, Pinky Dwi Noviana Noviana, N Noviyanti, Ni Luh Putu Eka NURUL AINI . Nyoman Trisna Herawati Oktajaya, Tri Paramananda, I Kadek Danta Pinky Dwi Ningtias Pramana, Komang Aditya Indra Puspita Dewi, Ida Ayu Putu Eka Puspita, Ni Komang Irma Putra, Zainal Putu Aditya Wira Artawan . Putu Candra Ardiana Putra Putu Diah Lestari Putu Elmytia Dewi Putu Erika Susanti . Putu Gede Suwidia Putra Adnyana Putu Sinthya Pratami Sri Rahayu Putu Sukma Kurniawan, Putu Sukma Putu Sukma Kurniawan, S.T., M.A. . Putu Swandewi . Ratna Sari, Sang Ayu Made Resika Adnyani, Ni Made Dwi Sanjaya, I Gusti Agung Ananda Hadi Sanjaya, Putu Andre Saputra, I Ketut Triadi Satriawan, I Made Septiani Ria Yunita . Sofian Dwi Muliadi Sri Rahayu SRI RAHAYU Sri Rahayu, Putu Sinthya Pratami Suadnyana, Kadek Subhan Purwadinata Sugiantari, Ida Ayu Putu Ayunda Aprilia Sugiarthama, I Nyoman Alit Sulistyawati, Ni Luh Gede Anggarayani Sunitha Devi Suparsa, I Made Suwardhiti, Enii Syafruddin Syafruddin Taruni, Putri Tasya Feby Windasari Tri Yuli Parwati . Wahyu Haryadi Werastuti , Desak Nyoman Sri Widyawati , Putu Surya Windasari, Tasya Feby Wulandari, Purwani Laksmi Yanti, Ni Putu Ayu Krisna Weda Yasa, Made Sukerta Yasa, Nyoman Putra Yustina, Luh Anik