DIMENSI AKUNTABILITAS DAN PENGUNGKAPAN PADA TRADISI NAMPAH BATU

I Gusti Ayu Purnamawati

Abstract


Abstrak: Dimensi Akuntabilitas dan Pengungkapan pada Tradisi Nampah Batu. Penelitian ini bertujuan menelaah akuntabilitas dan pengungkapan pada tradisi nampah batu. Metode yang digunakan adalah wawancara mendalam terhadap partisipan dan emik pada Desa Depeha, Bali. Penelitian ini menemukan bahwa pengelolaan keuangan tradisi nampah batu masih sederhana, khususnya pada aspek pengungkapan liabilitas. Hal ini menyebabkan kendala dalam penerapan value for money. Selain itu, para pelaksana anggaran menjadi leluasa menggunakan dana, tanpa memikirkan efisiensi. Meskipun demikian, masyarakat belum pernah melakukan penyelewengan dana karena keterikatan mereka pada niskala (ketuhanan).

 

Abstract: The Accountability and Disclosure Dimensions in the “Nampah Batu” Tradition. This study aimed to examine accountability and disclosure in the tradition of “nampah batu”. The method used was in-depth interviews with participants and emics in Depeha Village, Bali. This study found that the financial management is still simple, especially in the aspect of liability disclosure. This caused constraints in the application of value for money. In addition, the budget implementers are free to use funds, without thinking of efficiency. Even so, the community has never committed funds because of their attachment to niskala (divinity).


Keywords


pengungkapan; akuntabilitas; agama

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DOI: http://dx.doi.org/10.18202/jamal.2018.04.9019

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