Accountability Based on Tri Hita Karana (THK) in Sangsit Village

DOI

10.2991/aebmr.k.201212.041How to use a DOI?

Keywords

Accountability, Customary Village, Financial Management

Abstract

This study aims to explore the accountability of financial management in the governance of the Sangsit customary village in Bali. Traditional village financial management has now been regulated by Regional Regulation (PERDA) No. 4 of 2019 concerning Traditional Villages and Governor Regulation (PERGUB) No. 39 of 2019. These regulations, of course, emphasize accountability based on the Tri Hita Karana (THK). Accountability as one of the figures in modern governance to realize good governance, of course, must be collaborated with the THK philosophy which is Balinese culture along with local wisdom values as of course not trusted by local customs (dresta) as the foundation for regulations (awig-awig and pararem) in the customary law in each traditional village in Bali. Based on that, this collaboration is certainly a hot topic and very interesting to research. Research uses a qualitative approach with ethnomethodology methods in its exploration, because it is to gain an understanding of how a group of people or members of a certain culture use or apply cultural elements in their daily lives

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Nyoman Ari Surya Dharmawan
AU  - I Gede Agus Pertama Yudantara
PY  - 2020
DA  - 2020/12/14
TI  - Accountability Based on Tri Hita Karana (THK) in Sangsit Village
BT  - Proceedings of the 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020)
PB  - Atlantis Press
SP  - 291
EP  - 295
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.201212.041
DO  - 10.2991/aebmr.k.201212.041
ID  - Dharmawan2020
ER  -