The Meaning Behind Financial Governance Accountability Indigenous Communities

Wayan Arik Suwitra; Cokorda Gde Bayu Putra; Made Dian Putri Agustina

doi:10.32795/massiv.v1i2.4130

Wayan Arik Suwitra Magister Management, Faculty of Business and Tourism Economics, Hindu Indonesia University, Denpasar-Bali
Cokorda Gde Bayu Putra Magister Management, Faculty of Business and Tourism Economics, Hindu Indonesia University, Denpasar-Bali
Made Dian Putri Agustina Magister Management, Faculty of Business and Tourism Economics, Hindu Indonesia University, Denpasar-Bali

DOI: https://doi.org/10.32795/massiv.v1i2.4130

Keywords: Accountability, Financial Governance, Indigenous Communities

Abstract

Purpose – This study aims to answer the Because of Motives and In Order to Motives Agent of accountability events in Nyingkrem practices in Customary Sub-Village of Gelulung, Sukawati Customary Village.

Methodology – Qualitative methods with a phenomenological approach were applied in this study. Data collection is conducted through interviews, observation and documentation. The informant of this research was taken from the administrator of banjar Adat (customary sub-village) Gelulung

Findings – The results of the study revealed that the motives of the Agent of events in interpreting accountability were based on the motive to maintain Balinese tradition (dresta), in an effort to respect the services of ancestors. The sacred procession of deification of witnesses and cane offerings is a form of spirituality accountability. And the banjar administrator accountability to society at large implicitly presents horizontal accountability.

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