SISTEM PENGELOLAAN SUMBER DAYA KOLEKTIF PADA SUBAK (SUBAK KAYU PUTIH DESA BEBANDEM, KECAMATAN BEBANDEM, KABUPATEN KARANGASEM) - ., I Ketut Selamet Kelana Putra; ., Anantawikrama Tungga Atmadja,SE,Ak.,M.; ., Gede Adi Yuniarta, SE.AK (JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 2015)
Subak merupakan organisasi tradisional di Bali yang bergerak di bidang irigasi. Subak diakui ileh UNISCO pada tanggal 29 juni 20012 sevagai warisan dunia. Penelitian ini bertujuan untuk mengetahui: 1) untuk mengetahui apa saja sumber daya kolektif yang dimiliki oleh Subak, 2) untuk mengetahui dari mana saja sumber daya kolektif pada Subak, 3) untuk mengetahui bagaimana pengelolaan sumber daya kolektif pada Subak. Penelitian ini merupakan penelitian kualitatif, dimana peneliti melakukan observasi langsung kelapangan. data diambil dengan mempergunakan teknik mekanis kualitatif, metode pengumpulan data yang digunakan dalam penelitian ini yaitu: 1) pemetode survei, 2) metode wawancara, 3) metode dokumentasi, 4) metode observasi. Dari penelitian ini menunjukkan hasil bahwa: 1) sumber daya kolektif yang dimiliki oleh Subak dengan berbagai sumber daya, sumber daya kolektif Subak ada yang berasal dari intern Subak baik berbentuk finansial maupun non finansial seperti: peturunan (iuran) Subak, asil, dan denda. Sumber daya kolektif Subak bersumber dari ekstern Subak yaitu bantuan dana dari Pemkab. Karangasem serta Pemda. Bali. 2) sumber daya kolektif pada Subak kayu putih berasal dari peturunan krama Subak, asil, serta denda. Sumber daya kolektif lainnya yang dimiliki oleh Subak yaitu bantuan dana dari Pemkab. Karangasem serta Pemda. Bali, sumber daya kolektif selanjutnya yaitu sember daya alam dalam bentuk air yang dipergunakan secra brsama. 3) pengelolaan sumber daya kolektif yang dimiliki oleh Subak dikelola secara bersama oleh krama Subak. Pengelolaan sumber daya dalam bentuk uang, dari pihak intern Subak sangatlah sederhana dengan menggunakan dana kas kecil serta pertanggung jawaban yang sederhana pada saat sangkep (rapat) tampa membuat laporan pertanggungjawaban.pengelolaan sumber daya kolektif dalam bentuk air akan dikelola secara bergiliran, 6 bulan air berada di empelan kelod (bagian selatan) dan 6 bulan air berada di empelan kaje (bagian utara) terus menerus secara bergiliran Kata Kunci : Subak, Pengelolaan,sumber Daya Kolektif , Prajuru Subak Subak is a traditional organization in Bali which engages in irrigation system. Subak had been recognized by UNESCO on the 29 of Juni 20012 as the world heritage. The study aimed at finding out: 1) what collective resources were belonged to Subak, 2) where did the resources belonged to Subak come from, 3) How were the collective resources belonged to Subak managed This study utilized a qualitative design by doing a direct field observation, the data were collected by using qualitative mechanic techniques involving data collection methods such as 1) survey, 2) interview, 3) documentation, and observation. The results of the study indicated that: 1) collective resources belonged to Subak come from several resources, such as internal resources , like in the forms of financial as well as non-financial, such as member fee, yield, and fines. Subak collective resources also came from external source, such as the local government )Karangasem regency) and Bali province government financial aids. 2) Collective resources of Subak Kayu Putih came from the members’ fee, yield of subak, as well as fines received by Subak. Othe collective resources also came from as the local government financial aids. In addition Subak also managed natural collective resources, such water. This natural resource was shared among the subak’s members. 3) The management of Subak collective resources in the form of money (cash) was conducted jointly among the subak’s members. The had managed the internal resources in a form of small cash in a very simple way; the members create accountability when they held a meeting, without making financial report. Water irrigation as the Subak assets was managed by rotation among the members; six months water would flow in the part of south area, while another six months the water irrigation would be flowing in the northern area constantly in rotationkeyword : Subak, management, collective resources, subak working committee