IMPLEMENTASI PENGELOLAAN SUMBER DAYA KOLEKTIF ORGANISASI BERLANDASKAN KEARIFAN BUDAYA LOKAL SARENG NUNAS LANTUR KERAHAYUAN (STUDI KASUS PADA SUBAK ABIAN GUNUNG MERTA SARI, DESA TIGAWASA, KECAMATAN BANJAR, KABUPATEN BULELENG) - ., Ni Putu Yeny; ., Dr. Anantawikrama Tungga Atmadja, S.E.,; ., Putu Sukma Kurniawan, S.T., M.A. (JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 2017)
Penelitian ini bertujuan untuk mengetahui apa saja dan dari mana sumber daya kolektif organisasi subak abian Gunung Merta Sari Desa Tigawasa serta untuk mengetahui implementasi pengelolaan sumber daya kolektif organisasi subak abian Gunung Merta Sari Desa Tigawasa, Kecamatan Banjar, Kabupaten Buleleng yang berlandasakan kearifan budaya lokal sareng nunas lantur kerahayuan. Penelitian ini menggunakan metode kualitatif dengan jenis penelitian studi kasus pada suatu organisasi tradisional yaitu subak. Data diperoleh melalui wawancara mendalam, observasi, dan studi dokumentasi. Data diolah dengan tiga tahapan, yaitu: reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa jenis sumber daya kolektif yang dimiliki oleh subak yaitu sumber daya manusia, sumber daya alam, sumber daya keuangan (iuran, asil yang disebut sarin taun, dan denda), serta sumbangan dari anggota subak dalam bentuk hasil bumi saat upacara di subak. Kepemilikan dari sumber daya kolektif diantaranya, sumber daya manusia dimiliki oleh subak, sumber daya alam yang dimiliki individu secara tidak langsung dimiliki oleh subak, sumber daya keuangan dimiliki oleh anggota subak dan pemerintah, serta sumbangan bersumber dari anggota subak. Pengelolaan sumber daya kolektif berlandasakan atas penerapan nilai sareng nunas lantur kerahayuan yang berlaku untuk semua proses pengelolaan sumber daya kolektif dan kegiatan di subak termasuk mengenai rapat, sumbangan sukarela saat upacara disubak dalam bentuk hasil bumi (kelapa, janur, bambu, daun sirih, pelepah pisang, daun pisang, buah maja, dsbnya), dan sebagainya. Kata Kunci : Sumber Daya, Subak, Implementasi, Pengelolaan. The study aimed at finding out what and where did the colletive resource of organization of â€œsubak abian Gunung Merta Sari Desa Tigawasaâ€ come from, and to find out the result of the implementation of collective resource organization management of â€œsubak abian Gunung Merta Sari Desa Tigawasaâ€ based-on the concept of local culture â€œsareng nunas lantur kerahayuanâ€. The study implemented a qualitative design focusing on a case study at the traditional organization of subak. The data was collected by conducting an intense interview, observation, and documentation study. The data was analyzed in three different phases, such as data reduction, data presentation, and drawing conclusion. The results of the study indicated that the types of collective resources belonged to the subak involved human resources, natural resources, financial resources (membershp fee, yield like sarin tahun, and fine), and the member contribution in the form of crops when ritual subak was conducted. The ownership of the collective resources consisted of human resources belonged to the subak, natural resources belonged to the individual members, which indirectly belonged to the subak, financial resources belong to the member of organization as well as the government, and donation belonged to subak members. The management process of the collective resource was made based on the implementation value of â€œsareng nunas lantur kerahayuanâ€ which was applied to all processes management of collective organization and their activities at the subak including meeting activities, volunteer donation when ritual was conducted in the form of crops (coconut, coconut leaves, bamboo, banana tree, banana leaves, any types of fruits, and so on). keyword : resources, subak, implementation, management