EXPLORING THE VALUE OF TEMPLE ACCOUNTABILITY AND TRANSPARENCY PRACTICES

Dewa Gede Yudha Dananjaya; Basuki Basuki

doi:10.20473/baki.v4i1.11778

Authors

Dewa Gede Yudha Dananjaya
Dananjayayudha@gmail.com
Departemen Akuntansi Universitas Airlangga
Basuki Basuki Departemen Akuntansi Universitas Airlangga

Vol. 4 No. 1 (2019): Berkala Akuntansi dan Keuangan Indonesia

Articles

June 14, 2019

Downloads

49-69

Abstract
How to Cite
Metrics
References
License

Tanah Lot which is based on a precept of morality in it. This study uses a qualitative methodology, with an interpretive paradigm and by using a case study approach. The results of accountability carried out by managers have been documented, accountability refers to the practice of the teachings of tri hita karana and managers involve external parties in their management. Weaknesses are still visible where the manager is still using the manual ticket system. Then the transparency carried out by managers is still lacking, especially in terms of their finances which tend to seem closed.

Adiloglu, B & B, Vuran. (2012). The Relationship between the Financial Ratios and Transparency Levels of Financial Information Disclosures Within The Scope of Corporate Governance: Evidence from Turkey. The Journal of Applied Business Research ,Vol. 28, No. 4, pp.543-554.

Basuki, (2016). Metode Penelitian Akuntansi Dan Manajemen Berbasis Studi Kasus. Surabaya; Airlangga University Press.

Bovens, M. (2007). Analysing and assessing accountability: A conceptual framework. European law journal, 13(4), 447-468.

Bovens, M. (2010). Two Concepts of Accountability: Accountability as a Virtue and as a Mechanism. West European Politics, 33(5), 946-967.

Carroll, A. B. (1991) The Pyramid of Corporate Social Responsibility: Toward the Moral Management of Organizational Stakeholders, Business Horizons, July–August.

Darmada, D. K., Atmadja, A. T., & Sinarwati, N. K. (2016). Kearifan Lokal Pade Gelahang Dalam Mewujudkan Integritasi Akuntabilitas Pengelolaan Keuangan Organisasi Subak. Jurnal Akuntansi Multiparadigma, 7(1), 51-60.

Dinas Pariwisata Pemerintah Provinsi Bali. 10 Besar Kunjungan Objek Wisata di Bali Th 2016. http://www.disparda.baliprov.go.id/id/Statistik3.

Gelfand, M J , B Lim & J L Raver. (2004). Culture And Accountability In Organizations: Variations In Forms Of Social Control Across Cultures. Human Resource Management Review, Vol 14, hlm 135–160.

Https://www.jawapos.com/baliexpress/read/2018/01/13/40102/penerapan-e-ticketing-di-dtw-tanah-lot-masih-gabeng.

Kumalasari, D. (2017). Transparansi dan Akuntabilitas pemerintah desa dalam pengelolaan alokasi dana desa. Jurnal Ilmu dan Riset Akuntansi, 5(11).

Lestari, P.F.K.L., W. Windia, & N.W.S Astiti,. (2015). Penerapan Tri Hita Karana untuk Keberlanjutan Sistem Subak yang Menjadi Warisan Budaya Dunia: Kasus Subak Wangana Betan, Kecamatan Penebel. Kabupaten Tabanan. Jurnal Manajemen Agribisnis, Vol. 4, No.1, hlm 1-12.

Mandarin, I. K. S., Atmadja, A. T., & Herawati, N. T. (2017). Akuntabilitas pengelolaan keuangan pada sistem dana punia Pura Goa Giri Putri di Desa Pakraman Karangsari, kecamatan Nusa Penida, kabupaten Klungkung. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi S1), 7(1).

Mardiasmo. (2002). Otonomi dan Manajemen Keuangan Daerah. Penerbit Andi. Yogyakarta.

Mardiasmo. (2006). Perwujudan Transparansi dan Akuntabilitas Publik Melalui Akuntansi Sektor Publik : Suatu Sarana Good Governance. Jurnal Akuntansi Pemerintahan, 2 : 1. (1-17).

McGee, R., & Gaventa, J. (2011). Shifting power? Assessing the impact of transparency and accountability initiatives. IDS Working Papers, 2011(383), 1-39.

Neuman, W.L. (2014). Social Research Methods: Qualitative and Quantitative Approaches. Seventh Edition, Boston: Pearson.

Patrizia, G., & R. Massimo. (2014). Transparency in Italian Non Profit Organizations. Annals of the University of Oradea, Economic Science Series, 23(1).

Piotrowski, S. J., & G. G. Van Ryzin. (2007). Citizen attitudes toward transparency in local government. The American Review of Public Administration, 37(3), 306-323.

Rasul, S. (2002). Pengintegrasian Sistem Akuntabilitas Kinerja dan Anggaran. Jakarta: Detail Rekod.

Simanjuntak, D. A., & Y. Januarsi. (2011). Akuntabilitas dan Pengelolaan Keuangan di Masjid. Simposium Nasional Akuntansi XIV Aceh.

Siskawati,E., Ferdawati, & Surya, F. (2016). Pemaknaan Akuntabilitas Masjid: Bagaimana Masjid dan Masyarakat Saling Memakmurkan? Jurnal Akuntansi Multiparadigma, 7(1) doi: 10.18202/jamal.2016.04.7006.