Jurnal Ilmiah Akuntansi dan Bisnis
Vol 17 No 2 (2022)

Accountability of Tri Hita Karana's Cultural Perspective in Socio-religious Organization

Ni Made Dwi Rina (Universitas Udayana)
I Ketut Sujana (Faculty of Economics and Business, Universitas Udayana, Indonesia)
I Putu Sudana (Faculty of Economics and Business, Universitas Udayana, Indonesia)
I Gde Ary Wirajaya (Faculty of Economics and Business, Universitas Udayana, Indonesia)



Article Info

Publish Date
27 Jul 2022

Abstract

This study aims to gain an understanding of social reality through inductive thinking based on the experiences of the informants on actions and the meaning of accountability in the cultural perspective of Tri Hita Karana at the Sagraha Mandra Kantha Santhi Foundation. The methodology of this research is descriptive interpretive with the approach of Interpretative Phenomenological Analysis (IPA). Qualitative data was collected by conducting observations, in-depth interviews and documentation. The findings indicate that the Sagraha Mandra Kantha Santhi Foundation is accountable to God (parahyangan), to others (pawongan) and to the environment (palemahan). The analysis also shows that there are three themes that emerge from the meaning of the experience of the informants in the cultural perspective of Tri Hita Karana, namely sincere offerings, economic contributions to society, and protecting the environment.

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Journal Info

Abbrev

jiab

Publisher

Subject

Economics, Econometrics & Finance

Description

JIAB exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control ...