SPIRIT KEARIFAN LOKAL BALI DALAM AKUNTABILITAS DESA ADAT

Cokorda Gde Bayu Putra, Ni Ketut Muliati

Abstract


Abstrak: Spirit Kearifan Lokal Bali dalam Akuntabilitas Desa Adat. Penelitian ini mencoba mengungkap dan menggali makna pelaksanaan akuntabilitas keuangan desa adat dengan spirit kearifan lokal Bali. Penelitian ini menggunakan metode fenomenologi yang berusaha mengungkap cara pandang prajuru atau pengurus dalam menerapkan praktik akuntabilitas keuangan. Hasil penelitian menunjukkan bahwa praktik akuntabilitas dilakukan secara terbuka pada saat rapat desa. Praktik akuntabilitas yang dijalankan oleh prajuru tersebut dipengaruhi oleh falsafah tri hita karana. Akuntabilitas bernilai parahyangan, pawongan, dan palemahan merupakan bentuk harmonisasi hubungan manusia dengan Tuhan, sesama manusia, dan alam lingkungannya.

 

Abstract: The Spirit of Balinese Local Wisdom in Traditional Villages Accountability. This study tried to reveal the meaning of financial accountability practices in traditional villages with the spirit of Balinese local wisdom. This study used a phenomenological method which attempts to reveal the perspective of the prajuru (financial accountability manager). The results showed that accountability was practised openly during village meetings. The accountability practice carried out by the prajuru is influenced by the tri hita karana philosophy. Accountability with the values of parahyangan, pawongan, and palemahan was a form of harmonization of human relations with God, fellow humans, and the natural environment.


Keywords


akuntabilitas; dana desa; prinsipiel; tri hita karana

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DOI: http://dx.doi.org/10.21776/ub.jamal.2020.11.3.32

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