MENGUNGKAP AKUNTABILITAS PRAKTIK PENGELOLAAN KEUANGAN DESA (Studi Kasus pada Desa Pakraman Tabola, Kecamatan Sidemen, Kabupaten Karangasem) - ., Kadek Lia Lestari; ., Anantawikrama Tungga Atmadja,SE,Ak.,M.; ., Nyoman Trisna Herawati, SE.AK,M.Pd. (JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 2016)
Desa pakraman merupakan salah satu organisasi sektor publik yang bersifat tradisional dan ke agamaan di Bali. Pengelolaan keuangan desa pakraman harus dikelola secara transparan, akuntabel, rasional dan partisipatif. Dengan menerapkan sistem ngayah (pengabdian secara tulus ikhlas) dan sistem akuntansi yang sederhana, Prajuru Desa Pakraman Tabola mampu menerapkan sistem pengelolaan keuangan yang akuntabel. Latar belakang inilah yang menjadikan pengelolaan keuangan di Desa Pakraman Tabola menarik untuk dikaji untuk mengetahui :1) proses pengelolaan keuangan serta pihak-pihak yang terlibat di Desa Pakraman Tabola dan 2) akuntabilitas dalam pengelolaan keuangan Desa Pakraman Tabola. Penelitian ini merupakan jenis penelitian kualitatif yang menekankan pada deskripsi serta interpretasi perilaku manusia. Data diperoleh dengan teknik wawancara mendalam, observasi, dan studi dokumentasi sehingga data diolah dengan tiga tahapan utama: 1) reduksi data, 2) penyajian data, dan 3) menarik kesimpulan berdasarkan teori yang sudah ditentukan Hasil penelitian ini menunjukkan bahwa : 1) Proses pengelolaan keuangan di Desa Pakraman Tabola di bagi menjadi tiga bagian utama, yaitu tahap penerimaan kas yang melibatkan beberapa pihak luar diluar pengurus desa pakraman, tahap pengeluaran kas untuk membayai semua kegiatan di desa pakraman yang juga melibatkan beberapa pihak diluar pengurus desa pakraman, dan tahap pertanggung jawaban yang melalui mekanisme perwakilan dimana hanya melalui krama desa pakraman yang berkududukan sebagai keliang banjar yang ada dilingkungan Desa Pakraman Tabola. 2) Dalam membentuk akuntabilitas pengelolaan keuangan yang disajikan, segenap Prajuru Desa Pakraman Tabola memegang teguh Hukum Karma Phala sebagai nilai-nilai agama Hindu serta menjunjung tinggi modal sosial berupa kepercayaan dari Krama Desa Pakraman. Kata Kunci : Desa Pakraman, pengelolaan keuangan, akuntabilitas A traditional village ‘Desa Pakraman’ is public organizational sector which is traditional and religious in nature in Bali. Its finance should be transparently, rationally, and participatively managed. By implementing the system of ngayah (sincere devotion) and the simple accounting system, the leaders of the Tabola Traditional Village could manage the village’s finance accountably. It is such a background which made the finance managed by the Tabola Traditional Village interesting to be investigated in order to identify 1) the process of the financial management and those who were involved in the traditional village, and 2) the accountability of the village’s financial management. This present study is a qualitative one which emphasizes the description and interpretation of human behavior. The data were obtained using the in-depth interview, observational and documentary study techniques. The data were processed through three stages; they are 1) data reduction, 2) data display, and 3) conclusion drawing based on the theories already determined. The result of the study shows that 1) the process of the financial management of the Tabola Traditional Village could be divided into three main parts; they are the stage in which the cash was received involving the external parties that were not the traditional village’s leaders, the stage in which the cash was spent on all the activities performed by the traditional village, and the stage in which responsibility was provided through the representative mechanism involving only those whom were appointed the heads of the banjars (a banjar is a neighborhood under the traditional village) under the Tabola Traditional Village. 2) When formulating the accountability of the financial management presented, the leaders of the traditional village strongly referred to the Kharma Law as the Hindu values which highly appreciates the social capital in the form of the trust given by the villagers. keyword : Traditional Village, financial management, accountability