<![CDATA[Banjar, as a customary non-profit social organization, partly funds its activities through fines sanction imposed for violations of its awig-awig (customary regulations); however, enforcement in practice is often inconsistent and fund management remains loosely structured. This study aims to analyze the practice of imposing fines under the awig-awig of Banjar Karya, Rendang Bajur Village, Gunungsari, and the accountability process for managing the resulting fine funds from the perspective of Tri Hita Karana. The study employs a qualitative method with an ethnomethodological approach, drawing on interviews, participatory observation, and documentation involving the chairperson, secretary, treasurer, and members of Banjar Karya, analyzed through the stages of indexicality, reflexivity, and contextual action. The findings reveal three main points. First, fine sanctions under the awig-awig are not fully enforced; only certain types of fines, such as pecikrem, minggel, ngayah, pralaya, patus, megebagan, and pupuan, are consistently applied, shaped by social solidarity, members' circumstances, and limited socialization. Second, the fine record-keeping system remains simple and is handled separately by the treasurer and the secretary, creating potential confusion over responsibility. Third, the accountability process reflects the values of Tri Hita Karana through the dimensions of Parahyangan, Pawongan, and Palemahan, indicating that accountability is understood not merely as financial responsibility but also as a social and spiritual value. This study contributes to enriching the literature on culturally grounded non-profit accounting and offers a reference for developing alternative accountability models for similar customary organizations in Indonesia.]]>
Copyrights © 2026
