Analisis Modal Sosial Dalam Berdirinya Kembali Lembaga Perkreditan Desa (LPD) Desa Pakraman Tusan, Kecamatan Banjarangkan, Kabupaten Klungkung. - ., Ni Wayan Wahyuni; ., Dr. Anantawikrama Tungga Atmadja, S.E.,; ., Putu Sukma Kurniawan, S.T., M.A. (JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 2017)
Penelitian ini bertujuan untuk: (1) mengetahui bagaimana motivasi krama desa dalam membentuk kembali LPD Desa Pakraman Tusan. (2) mengetahui bagaimana proses pembentukan kembali LPD Desa Pakraman Tusan. (3) mengetahui bagaimana modal sosial membuat LPD Desa Pakraman Tusan lebih maju dan disiplin. Penelitian ini dilakukan dengan metode kualitatif. Data dikumpulkan melalui wawancara mendalam, observasi dan studi dokumen yang selanjutnya dilakukan analisis data dengan model analisis interaktif melalui tiga tahapan yaitu (1) reduksi data, (2) penyajian data, (3) penarikan kesimpulan. Hasil penelitian menunjukkan bahwa (1) Didirikannya kembali LPD Desa Pakraman Tusan pada Tahun 2016 oleh krama desa yaitu karena adanya motivasi internal yaitu krama desa merasakan kehilangan LPD dan dengan melihat Desa Pakraman yang lain memiliki LPD (2) Terbentuknya kembali LPD merupakan kesepakatan seluruh krama desa dalam sangkep, dan dalam pemilihan pengurus LPD seluruh krama desa memiiki hak suara (3) Adanya modal sosial berupa kepercayaan, jaringan sosial dan norma dalam berdirinya kembali LPD sehingga membuat LPD lebih maju dan disiplin dalam pengelolaan keuangannya. Kata Kunci : Lembaga Perkreditan Desa (LPD), Desa Pakraman, Modal Sosial This study aimed at: (1) finding out how the motivation of krama desa ‘village people’ in re-forming LPD of Tusan pakraman village was. (2) knowing how the re-establishment process of LPD of Tusan pakraman village was. (3) knowing how the social capital made LPD of Tusan pakraman village became more developed and disciplined. This research was conducted through a qualitative method. The data were collected through in-depth interview, observation, and document study which were then analyzed through interactive analysis model that consist of three stages: (1) data reduction, (2) data presentation, (3) conclusion drawing. The results of the research showed that (1) the re-establishment of LPD of Tusan pakraman village in year 2016 by krama desa ‘village people’ was because of the internal motivation that village krama ‘people’ felt the loss of LPD and by seeing other pakraman village that had LPD (2) The re-establishment of LPD was an agreement of all village krama ‘people’ in a village meeting, and in the election of LPD officials every village krama ‘people’ had a voice (3) The existence of social capital in the form of trust, social network, and norm in the re-establishment of LPD, thus made the LPD more developed and disciplined in the management of its finance. keyword : Village Credit Institution (LPD), Desa Pakraman, Social Capital