JRABA
Vol 3 No 1 (2018): Jurnal Riset Akuntansi dan Bisnis Airlangga

AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DALAM PERSPEKTIF BUDAYA TRI HITA KARANA

Komang Adi Kurniawan Saputra (Unknown)
Putu Budi Anggiriawan (Unknown)
I Nyoman Sutapa (Unknown)



Article Info

Publish Date
14 May 2018

Abstract

The purpose of this study is to gain an understanding of accountability practices in village financial management in Desa Pakraman Kerobokan, Sawan District, Buleleng Regency. This research with qualitative method through etnometodology approach to approach setting in everyday life. Tri hita karana's data and philosophy as a framework for analyzingthe data obtained from those settings on the research site. The results of this study indicate that in the perspective prahyangan spiritual accountability reflected in the reflection of devotion and faith of village finance managers or village apparatus with activities based on the values and norms contained in religious teachings, and the spirit of work that is seen as a sacrifice and devotion. The practice of accountability of village financial management in the dimensions of human relationships with the natural environment (ecological accountability) can be seen from the activities and involvement of the village apparatus in efforts to preserve the natural environment. And the accountability practices of human relations dimensions with others (economicand social accountability) can be seen from social concerns and various community empowerment programs. The contribution of this theoretical research is to contribute theoretical enrichment that underlies accountability practices in village administrationand its practical contribution, this research can be one of reference for rural apparatus, village companion in its advisory method.

Copyrights © 2018






Journal Info

Abbrev

jraba

Publisher

Subject

Economics, Econometrics & Finance

Description

The Jurnal Riset Akuntansi dan Bisnis Airlangga (JRABA) is a medium for exchanging information and scientific work in the field of Accounting and Business published by the Accounting Study Program, PSDKU Banyuwangi at Airlangga University. JRABA accepts original articles, article reviews, short ...