The Value of Pancasila in Foundation Financial Accountability Practices

  • Cokorda Gde Bayu Putra Universitas Hindu Indonesia
  • Ni Komang Sumadi Universitas Hindu Indonesia
  • Ni Ketut Muliati Universitas Hindu Indonesia
Keywords: accountability, financial, pancasila, foundation


The main objective of this paper is to explain The Value of Pancasila in Foundation Financial Accountability Practices. Financial accountability is a demand that attempts to
not only ensure that fiancial governance is well effiient, but also to create public trust. The compilation and submission of fiancial reports is one approach of applying fiancial
accountability procedures in a non-profi organization that engages with the public. Through the phenomenological approach, it is found that applications of the teaching of God, Human Value, Spirit of Unity, Spirit of Collaborative, and Justice that constitute Pancasila’s spirit also inspire the Foundation’s spirit of accountability implementation.


Download data is not yet available.


Ardhana, IK, Raka, AAG, Budiana, DK & Suarka, IN (2019). Pancasila, Local Wisdom, and Balinese Society. Denpasar. Laras Library.

Conklin, TA (2014). Phenomenology Redux: Doing Phenomenology, Becoming Phenomenological. Organization Management Journal, 11(2), 116-128. https://doi. org/10.1080/15416518.2014.9 299 35.

Fajri, D., Rizal., Novriful. (2020). Financial Accountability and Transparency at the Wihdatul Ummah Qurrata A’Yun Batusangkar Islamic Education and Da’wah Foundation. Islamic Accounting Journal, Vol 20 (20).

Kristiawan, MD 2014. Financial Accountability of Religious Organizations in the Perspective of Stewardship Theory (Case Study of St. Yusup Parish Catholic Church, Ambarawa). Thesis. Faculty of Economics and Business, Satya Wacana Christian University, Salatiga.

Kamayanti, A. (2016). Qualitative Research Methods in Accounting: Introduction to Scientifi Religiosity. Peneleh House Foundation.

Latif, Judi. (2011). Plenary State: History, Rationality, and Actuality of Pancasila. Jakarta: PT. Grammar Main Library.

Leksono, Sonny, 2013. Qualitative Research in Economics, Dari Methodology to Method. Jakarta: Rajawali Press.

Mardiasmo, 2009. Public Sector Accounting. Yogyakarta: Andi Publisher Silvia Janet’sand Ansar Muhammad, 2011. Accountability in the Perspective of the Protestant Church (A Phenomenological Study of the Indonesian Protestant Church, Donggala Jemaat Manunggal Palu). XIV National Accounting Symposium

Putra, CGBP, & Muliati, NK (2020). The Spirit of Local Balinese Wisdom in Accountability

Putra, C.G.B., Wiagustini, N.L.P., Purbawangsa, I.B.A., Sudana, I.P. (2021). Financial Accountabillity and Batur Human Awareness. Journal of Management and Decision Sciences. Vol 24 Special Issue 1. Traditional Village. Journal of Multiparadigm Accounting, 11(3), 561-580. https://doi. org/10.21776/ ub.jamal.2020.11.3.32

Putra, CGBP (2021). The Meaning of Financial Governance Accountability Practices (Phenomenological Study of Ceremonial Rituals at Ulun Danu Batur Temple. Dissertation. Doctoral Study Program in Management Science, Faculty of Economics and Business, Udayana University.

Tjakrawerdaya, Subiakto. (2014). Indonesian Cooperatives: The Concept of Political Economic Development. Jakarta: Trilogy University.

Government Printed Books:

Ministry of Research Technology and Higher Education (2016). Pancasila Education for Higher Education. Print Jakarta

National Committee on Governance Policy. (2008). General Guidelines for Good Public Governance in Indonesia; Jakarta

Laws and regulations:

Law of the Republic of Indonesia Number 28 of 2004 concerning Amendments to Law Number 16 of 2001 concerning Foundations (State Gazette of the Republic of Indonesia of 2004 Number 115)

How to Cite
Putra, C., Sumadi, N., & Muliati, N. (2022). The Value of Pancasila in Foundation Financial Accountability Practices. International Journal of Interreligious and Intercultural Studies, 5(1), 59-73.

Most read articles by the same author(s)

1 2 3 4 > >>