Financial accountability in Subak Sembung Denpasar Bali
Faculty of Economics and Business, Udayana University, Bali, Indonesia.
Review Article
World Journal of Advanced Research and Reviews, 2024, 21(01), 586–590
Publication history:
Received on 25 November 2023; revised on 02 January 2024; accepted on 05 January 2024
Abstract:
This study aims to reveal and understand in depth about how the practice of accountability of subak financial management in Subak Sembung Denpasar. Subak is a traditionally developed social organization according to customary law that has unique differences from other organizations. Subak has a special culture regarding irrigation and rice farming activities based on Tri Hita Karana as its philosophy. Interpretive is the paradigm in this research with an ethnomethodological approach according to Harold Garfinkel. Data in this context is based on what is revealed by informants, then enriched with the results of observation and exploration of other sources through documentation. Analysis of the data findings reveals that the constructed accountability practice is an accountability practice that upholds the moral values of honesty, discipline, trust, and a sense of belonging guided by the teachings of Tri Hita Karana to form five dimensions of accountability. Bhakti to God Almighty which is always practiced and becomes the main thing in all its activities can deliver Subak Sembung to remain in existence.
Keywords:
Subak; Accountability; Tri Hita Karana; Dimensions of Accountability
Full text article in PDF:
Copyright information:
Copyright © 2024 Author(s) retain the copyright of this article. This article is published under the terms of the Creative Commons Attribution Liscense 4.0