IMPLEMENTATION OF ACCOUNTING IN BALI CULTURE (Study on Jamaat at Pura Amrtha Jati, Cinere - Depok from Bali who Belong to Hinduism)

Abstract

This research is proposed to find out and analyze the implementation of the traditional ceremony of the economy system of Balinese society, to identify and find out the problem which Balinese may meet, and to explore how the Balinese solve the problem in carrying out their traditional ceremonies, to analyze the accounting implementation in Balinese tradition and to explain the social punishment given by the society from social and economic point of view.

The criteria sample were taken by six informants, consist of teachers, entrepreneurs, employee and the leader of the traditional ceremonies. The research was carried out in Amartha Jati Temple, Cinere. This research used qualitative research methods by interviewing subjects.  Technical analysis was performed using triangulation method.  The data collection was done by interviewing the informants directly.

From the result of this analysis research which has been done in relation to the analysis of the accounting implementation in Bali culture, we conclude that the Balinese ceremonies affect to the economic system of Balinese society.  However, the Balinese do not consider it as a problem as the ceremonies are carried out as a ritual and a necessity. The accounting implementation does not play an active role at the time of execution of the Balinese religious ceremonies.

Key Word: Accounting, Implementation, Financial Management, Efficiency, Effectiveness, Economic