JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha
Vol 12, No 2 (2021)

Sistem Pengendalian Internal Sanksi Adat Pada Tradisi Mutranin

Dewi, Ni Kadek Sanchi Krisna (Unknown)
Yasa, I Nyoman Putra (Unknown)



Article Info

Publish Date
02 Sep 2021

Abstract

Credit is generally carried out by formal financial institutions. However, in Nagasepaha Village, credit is called mutranin. Mutranin is religious in nature because it is carried out in an informal socio-religious organization, namely Nagasepaha Traditional Village. Because it is religious in nature, krama must comply with the rules of the traditional village called awig-awig, both written and unwritten. The purpose of this study is to describe how the implementation of customary sanctions as an internal control system in the mutranin tradition by Nagasepaha Traditional Village. The benefits of this research are as reference material and study for further research and as input for Nagasepaha Traditional Village. This research uses descriptive qualitative method. The resource persons of this study were the kelian, treasurer, village officials and the Nagasepaha Traditional Village manners. The result of this research is that customary sanctions as an internal control system in the mutranin tradition have fulfilled the SPI elements according to IAPI. The customary sanctions given consist of panicle sanctions, sanctions announced in sangkepan and kasepekang sanctions which can raise awareness of village manners in fulfilling their obligations.   

Copyrights © 2021






Journal Info

Abbrev

S1ak

Publisher

Subject

Humanities Social Sciences

Description

IMAT ( Jurnal Ilmiah Mahasiswa Akuntansi ) Undiksha provides a medium for disseminating novel articles related to economy and business among international academics, practitioners, regulators, and public. JIMAT accepts articles any research methodology that meet the standards established for ...