Akuntabilitas Pengelolaan Keuangan Desa Berdasarkan Filosofi Tri Hita Karana di Desa Buduk, Kecamatan Mengwi, Kabupaten Badung

Main Authors: Astri Pramitari, I Gusti Ayu, Nurhayanti, Ketut
Format: Article info application/pdf eJournal
Bahasa: eng
Terbitan: Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region , 2020
Online Access: https://ojs.unud.ac.id/index.php/Akuntansi/article/view/65516
https://ojs.unud.ac.id/index.php/Akuntansi/article/view/65516/37386
Daftar Isi:
  • This research was conducted to understand financial management in Buduk Village based on the Tri Hita Karana philosophy. This research uses qualitative approach with ethnomethodology method. The data was collected by interview, observation, and documentation. The results of this study indicate that the Buduk Village Government has implemented accountable financial management based on the Tri Hita Karana philosophy, which can be seen from accountability to God (Parahyangan), accountability to the community (Pawongan) and accountability to the environment (Palemahan). Keywords: Accountability; Financial Reporting; Village Fund;  Tri Hita Karana.