Analisis Praktik Akuntabilitas Pengelolaan Keuangan Pelaba Pura (Studi Fenomenologi Di Desa Pakraman Julah, Kecamatan Tejakula, Kabupaten Buleleng) - NI WAYAN MONLI ASIH .; Dr. Anantawikrama Tungga Atmadja, S.E., .; I Putu Julianto, SE., M.Si., Ak. . (JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 2017)
Salah satu aspek keuangan yang perlu diperhitungkan dalam Desa Pakraman adalah aset yang dimiliki oleh Desa Pakraman. Aset tersebut salah satunya berupa tanah yang sering disebut tanah Pelaba Pura. Desa Pakraman yang memiliki dan mengelola aset berupa tanah Pelaba Pura ini adalah Desa Pakraman Julah. Dalam pengelolaan Pelaba Pura, pencatatan merupakan hal penting dan mendasar dilakukan. Penelitian ini bertujuan untuk: (1) mengetahui bagaimana proses pencatatan keuangan Pelaba Pura di Desa Pakraman Julah. (2) Alasan Desa Pakraman Julah mempertahankan eksistensi pencatatan keuangan Pelaba Puranya. (3) Bagaimana penerapan akuntabilitas dalam pengelolaan Keuangan Pelaba Pura di Desa Pakraman Julah. Penelitian ini dilakukan dengan metode kualitatif. Data dikumpulkan melalui wawancara mendalam, observasi dan studi dokumen yang selanjutnya dianalisis dengan tiga tahapan yaitu (1) reduksi data, (2) penyajian data, (3) penarikan kesimpulan. Hasil penelitian menunjukkan bahwa: (1) pencatatan keuangan Pelaba Pura dilakukan dengan sistem sederhana dengan mencatat secara berdampingan pemasukan dan pengeluaran (2) tidak adanya perubahan dari sistem keuangan yang sederhana adalah karena kurangnya partisipasi masyarakat akibat rendahnya kemampuan krama dalam perubahan sistem serta sudah kuatnya kepercayaan krama terhadap prajuru (3) penerapan akuntabilitas dilakukan secara penuh oleh prajuru dalam hal ini melakukan pelaporan keuangan di muka semua krama adat saat sangkep desa. Kata Kunci : Pelaba Pura, Pencatatan, Akuntabilitas One of the financial aspects that needed to be taken into account in Pakraman Village was the assets owned by desa pakraman. One of the Asets was in the form of land which was often called Pelaba Pura land. The Pakraman village that owned and managed an asset in the form of Pelaba Pura land was Julah pakraman village. In the management of Pelaba Pura, recording was an important and fundamental thing to do. This study aimed at: (1) finding out how the process of financial recordings of Pelaba Pura in Julah pakraman village was. (2) The reason why Julah pakraman village maintained the existence of its Pelaba Pura financial records. (3) How the application of Pelaba Pura’s financial accountability in Julah pakraman village was. This research was done through a qualitative method. The data were collected through in-depth interview, observation and document study, which were then analyzed through three stages: (1) data reduction, (2) data presentation, (3) conclusions drawing. The result of the research showed that: (1) The financial records of Pelaba Pura were conducted through a simple system by recording both income and expenditure (2) the absence of change from simple financial system was due to lack of public participation that was caused by the low ability of krama in the system change and the strong trust of krama ‘village people’ to prajuru ‘village officials’ (3) the application of accountability was fully done by the prajuru, in this case to conduct financial reporting in front of all krama adat ‘village people’ during village meetings. keyword : Pelaba Pura, Recording, Accountability