Pengelolaan Keuangan Berlandaskan Prinsip Menyama Braya pada Kelompok Air Griya Kayu Mas di Banjar Dinas Congkang, Desa Tigawasa, Kecamatan Banjar, Kabupaten Buleleng
DOI:
https://doi.org/10.23887/jiah.v12i3.50034Keywords:
menyama braya, financial management, non profit organizationsAbstract
The purpose of this research is : 1) the background of financial management based on the principle of menyama braya, 2) financial management based on the principle of menyama braya, 3) the impact of financial management based on the principle of menyama braya at Air Griya Kayu Mas Group.The data was obtained through conducted with administrators, members of the group, and kelian banjar, the second is observations during routine meetings to observe the financial management process, and the last study documentation by analyzing documents in the form of financial records. The data is processed using the Miles and Humbermen model. The results of this study indicated that : 1) The reason behind the application of the principle of menyama braya is that the principle of menyama braya has become a hereditary culture and is used as the basis for carrying out the social life of the community. 2) The financial management of the Air Griya Kayu Mas Group includes planning, implementation, recording, and reporting and accountability based on the principle of menyama braya. 3) Application of the principle of menyama braya in financial management Air Griya Kayu Mas Group provides four impacts, namely encouraging the establishment of togetherness help members economies, reduce conflict and maintain harmony, and increase trust.References
Arikunto, S. (2016). Dasar - Dasar Evaluasi Pendidikan. Jakarta: Grasindo.
Devi, P. D. A. K. (2019). Analisis Pengelolaan Keuangan Berlandaskan Ajaran Catur Dharma Pada Sanggah Jajaran Pasek, Banjar Paketan, Kecamatan Buleleng. Universitas Pendidikan Ganesha.
Mahasari, G. A. P. C., Atmaja, A. T., & Prayudi, M. A. (2018). Analisis Sistem Pengelolaan Keuangan Organisasi Lokal Wanita Dalam Bingkai Kearifan Lokal Pade Demen (Studi Fenomenologi pada Sekaa Demen Celek Desa Pekutatan, Kecamatan Pekutatan, Provinsi Bali). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 8(2).
Megawati, N. K. (2019). Analisis Pengelolaan Keuangan Berbasis Sistem Urunan Aci Pada Dadia Batan Bingin Di Dusun Muntigunung, Desa Tianyar Barat, Kecamatan Kubu, Kabupaten Karangasem. Universitas Pendidikan Ganesha.
Purnamawati, I. G. A., & Adnyani, N. K. S. (2019). Peran Komitmen, Kompetensi, Dan Spiritualitas Dalam Pengelolaan Dana Desa. Jurnal Akuntansi Multiparadigma, 10(2), 227–240.
Sanjaya, D. (2019). Evaluasi Laporan Keuangan Organisasi Nirlaba Berdasarkan PSAK 45. Universitas Sanata Dharma.
Savitri, M. R. M. E. (2019). Penerapan Konsep Menyama Braya Dalam Mewujudkan Akuntabilitas Pengelolaan Keuangan Banjar Pendes, Desa Prakraman Penarukan, Kecamatan Buleleng, Kabupaten Bulelelng. Universitas Pendidikan Ganesha.
Sugiarto, E. (2015). Menyusun Proposal Penelitian Kualitatif : Skripsi dan Tesis. Yogyakarta: Suaka Media.
Widiarata, I. K. D. G. S., Atmaja, A. T., & Wahyuni, M. A. (2017). Memaknai Kearifan Lokal Menyama Braya Sebagai Landasan Sistem Pengendalian Manajemen Pada Starlaight Restaurant & Bungalows. E-Journal S1 Ak Universitas Pendidikan Ganesha, 7(1).
Wijaya, U. H. (2020). Analisis Data Kualitatif. Makassar: Sekolah Tinggi Theologia Jaffray.
Downloads
Published
Issue
Section
License
Copyright (c) 2023 I Dewa Ayu Ade Deviana, Ni Wayan Yulianita Dewi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.