Pengelolaan Dana Peturunan dan Bakatan di Pura Dalem Purwa Banyuning

Penulis

  • Luh Ayu Dewi Handayani Universitas Pendidikan Ganesha
  • Ni Wayan Yulianita Dewi Universitas Pendidikan Ganesha

DOI:

https://doi.org/10.23887/jiah.v12i1.38679

Kata Kunci:

good governance, public sector financial management, stewardship theory, tri hita karana concept

Abstrak

Pura Dalem Purwa Banyuning is one of the temples in Banyuning that implements a peturunan and bakatan system in obtaining funds. The purpose of this study is to reveal the practice of managing funds peturunan and bakatan at Pura Dalem Purwa Banyuning for temple krama carried out by prajuru. The theory that underlies this research is the theory of stewardship, the concept of tri hita karana, the concept of good governance, and public sector financial management. This research uses descriptive qualitative method. The data were obtained through observation, interview, and documentation techniques. Data processing using Miles and Huberman analysis techniques. The results of this study indicate that the process of managing inheritance and talent funds is carried out in a structured manner starting from the budget planning stage, budget preparation, budget implementation, supervision, and accountability by involving krama's participation in its management, as well as reporting accountability is carried out transparently but not accompanied by physical evidence and only delivered orally

Referensi

Devi, P. D. A. K., Dewi, G. A. K. R. S., & Prayudi, M. A. (2019). Analisis Pengelolaan Keuangan Berlandaskan Ajaran Catur Dharma pada Sanggah Jajaran Pasek, Banjar Paketan Kecamatan Buleleng. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Universitas Pendidikan Ganesha, 10(2), 80–91.

Kumalawati, D. D., & Atmadja, A. T. (2020). Analisis Akuntabilitas Pengelolaan Iuran Dana Patis (Studi Kasus Pada Desa Adat Cau). JIMAT (Jurnal Ilmiah …, 11(2), 77–88. https://ejournal.undiksha.ac.id/index.php/S1ak/article/view/24959

Megayanti, D. (2019). Akuntabilitas Pengelolaan Dana Peturunan Nyepi Adat yang Dilandasi Konsep Budaya Lokal, Tri hita karana (Studi Kasus pada Banjar Pakraman Banyuning Kangin, Desa Pakraman Banyuning, Kecamatan Buleleng). Universitas Pedidikan Ganesha.

Nhingswari, S. W., Kurniawan, P. S., & Atmadja, A. T. (2019). Analisis Proses Pengelolaan Keuangan , Transparansi , Druwe Pura Desa Pakraman ( Studi pada Desa Pakraman Bebetin , Kecamatan Sawan , Kabupaten Buleleng ). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi)Universitas Pendidikan Ganesha, 10(2), 68–79. https://ejournal.undiksha.ac.id/index.php/S1ak/article/view/20481

Wahyuni, L. D., Atmadja, A. T., & Musmini, L. S. (2019). Analisis Transparansi dan Akuntabilitas Pengelolaan Dana Dadia yang Dilandasi dengan Penerapan Sanksi Mepenging. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi), 10(1), 14–25.

Diterbitkan

2022-08-13

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