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

Analisis Penerapan Quickresponse Indonesian Standard Dalam Meningkatkan Akuntabilitas Pengelolaan Dana Punia Pada Pura Jagatnatha, Singaraja

I Gusti Agung Gede Wahyu Widhi Atmika (Unknown)
Luh Gede Erni Sulindawati (Unknown)



Article Info

Publish Date
02 Sep 2021

Abstract

Quick Response Indonesian Standard (QRIS) is a non-cash payment system that use smartphone for its media in which this system was launched by Bank Indonesia. In 2019 Bank Indonesia gave a permission for BPD Bali to launch QRIS. The usage of QRIS BPD Bali is not only for profit transactions, but also as social funding such as punia funds at temples. The purpose of this study was to prove the implications of QRIS for increasing accountability in the management system of punia funds. This study used descriptive qualitative method. The data were obtained through observation, interviews and documentation, which were then carried out by reducing, presenting data and drawing conclusions. The analyzed components were the effectiveness of QRIS, the opinions of pemedek and temple administrators and the implications for the accountability of punia fund management. The results of the study concluded that QRIS was considered ineffective due to lack of socialization, conventional believer mindset and lack of spiritual values so that it failed to provide a significant increase in the accountability of punia fund management at Jagatnatha Temple Singaraja.

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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 ...