Ethnography Study In Social Organization In Bali Indonesia
Abstract
Since Sir Adrian Cadbury emphasized the importance of good corporate governance (CG), the concept has become very influential around the world and continues to be an interesting research topic. In addition, several studies have linked CG and non-profit organizations (Puspitasari and Ludigdo, 2013, Pradnyaswari and Putri 2016). Unlike business firms, non-profit companies have goals that are not driven solely by financial motives.
Reflecting on the economic crisis in Indonesia in 1997 raises a great awareness of the need to apply good corporate governance practices. This started with the establishment of the National Committee for Corporate Governance (KNKG) in 1999, followed by the Commission for the Eradication of Corruption under Law no. However, violations of the principles of good corporate governance still continue, examples in Indonesia, including companies such as PT .
Observing these examples, it is clear that the concept of good CG needs to be reconstructed to strengthen the pillars of good CG. Stronger implementation of good CG is needed to prevent conflicts of interest that arise in The main focus of this research is to explore the role of local wisdom in shaping good governance.
Tri Hita Karana Concept
- THEORETICAL FRAMEWORK
- those related to traditional and religious activities, such as gurit / kidung (holy song)
- those related to the arts, social, and economic activities such as gong/gamelan ( the traditional orchestra)
- RESEARCH METHODS
- RESULTS AND DISCUSSION History of Banjar Kedaton
To explore the construction of Tri Hita Karana's (THK) role in good corporate governance (CG), I first look at the collection of articles in Multiparadigm Indonesian Accounting Series Volume 2 Number 1, April 2016. Another area that can be examined in relation to this research is banjar adat in Bali, which is an indigenous public space in the Balinese cultural system. This research uses a banjar Kedaton as observation object located in the indigenous village of Sumerta, Denpasar, Bali.
Prajuru, who, as heads of institutions in the banjar, play a role in the management of Banjar Kedaton, and Penglingsir (elders) who know the history of the development of Banjar Kedaton. The informants selected for interview are those who play a role in the management of Banjar Kedaton and who know the development history of its governance structure of Banjar Kedaton. Data presentation is accomplished by presenting data in narrative form in order to enable conclusions to be drawn from the data.
The population categories in the banjar Kedaton are Pengarep (married); Penumpang (residents living temporarily); Patus (residents who lost their wives / husbands); and Pengele (the old citizens). Seka-seka (the group of activities) owned by Banjar Kedaton, among others; The Sekaa Janger (dancer association), Sekaa Gong/Gamelan (traditional music), Sekaa Kidung / Geguritan (Hindu's Balinese song), Ikatan Muda Kedaton (Kedaton Student Association), and Persatuan Pemuda Kedaton (the Association of Young Generation Kedaton) ) all have played major roles in the successful development in all fields in Banjar Kedaton. It also has some sacred objects in the form of Pratima, Rangda, Hanoman, and Gelungan Mantri and Janger.
Janger Kedaton's achievements also include, in addition to being invited to Batavia (now Jakarta) in 1929, being the champion of the Bali Janger Dance Parade in 1982. Banjar Kedaton has several temples (Pura / Pariangan), including Pura Luhuran Bingin, Pura Taman and Pemerajan Banjar. In 1986 Dana Bakti Luhur Foundation was established to engage in business savings and loans, services and education.
A meeting (paruman) in Banjar Kedaton is arranged in awig-awig (traditional regulation) in Banjar Kedaton published on May 13, 1999. A paruman will run if the meeting is attended by half of the banjar resident (paos 67 in awig awig ) , with absent required to inform prajuru banjar. Citizens' consent is expressed verbally and not by holding a vote to agree on the content of the work plan (Perarem), which may include the following: a) Routine activities, for example (mutual society) gotong royong to clean the environment once a month; b) No routine activities such as asset development, business development or correction of activities that have been carried out six months ago.
Banjar Kedaton owned resources, which are called Duwen Banjar (assets owned by the Banjar) included: lands, shops; temple activated (Pelaba pura); Gambelan Gong; and the Bakti Luhur Kedaton Foundation (DBLK). DBLK Fondation is currently the driving force of the Banjar Kedaton economy, which is engaged in savings and loans, especially for residents of Banjar Kedaton, and as the fund manager of the Dharma Putra Kindergarten and the result of the lease of the land for the Bali Arts Festival (PKB). The foundation was established to preserve and nurture the independence of Banjar Kedaton i.
The Role of Local Wisdom (Tri Hita Karana) on The Construction of Good Governance
The pawongan activities within the banjar Kedaton structure include promoting and providing guidance to the social organization of Banjar Kedaton such as the Kedaton Youth Association (Ikatan Pemuda Kedaton), the Kedaton Youth Association (Persatuan Pemuda Kedaton), the Wives Association (Krama). istri), or Family Welfare Education (PKK), and The Security (Pecalang) are also aware of the improvement of the facilities at Banjar Kedaton. Citizen participation in any activity is always considered and grows and develops by, for example, involving women (krama istri) together with men (krama lalang) in the preparation of a ceremony at Pura Luhur Bingin Kedaton. The Law of Karma Phala (belief that exists in Hindu Balinese society that past lives determine today's fate or actions/attitudes/behavior of good or bad someone today can form a person's karma in the next life) governs the Banjar his life in Banjar Kedaton with the aim of maintaining harmony both internally and externally.
As stated by the Prajuru banjar, "the performance of the duties of the prajuru banjar will obey the awig-awig (customary rules of the banjar) which serves as the rule of conduct that governs the attitude and behavior of the prajuru in the performance of duty. Indirectly, the prajuru and banjar citizens ethics formed by a strong belief in the existence of the law of karmaphala”.
It is seen in the monthly performance of gotong royong to take care of the banjar environment, keep it clean and beautiful by planting trees, for example, or taking care of the owned plants. Residents of Banjar Kedaton try to avoid conflicts with the surrounding community on environmental issues when carrying out community activities, for example by putting rubbish in the right place and not littering the roadside. The community took the initiative to pay caretakers, facilitated by the banjar in conjunction with the head of the hamlet.
Banjar Kedaton originally had a beautiful setting consisting of banjar land planted with various coconut trees. However, due to the development and environmental changes that occurred, the gardens in banjar Kedaton were considered strategic land and now have the art center Ardha Candra Denpasar adjacent to it. In July of every year, there is always the opportunity for Banjar Kedaton to rent out its land to traders who come to sell their wares at the Art Market of Bali Arts Festival.
However, the banjar endeavored to plant coconut trees in the empty areas near Pura Taman, although these were in limited quantities. Banjar Kedaton has a distinctive large banyan tree that grows in front of Pura Luhur Bingin Kedaton, right in the courtyard of the Banjar Kedaton ball. Considering that the existing banyan tree is very old, they started planting as many as two new banyan trees for each tree in Banjar as a replacement.
Pujawali kapat held once a year, every Purnama Kapat (the Fourth Full Moon), when the citizens of banjar Kedaton ngayah (help sincerely) in
A six-monthly pujawali ceremony, namely Tumpek Wayang; Tumpek Bubuh; Bude Cemeng Kelawu; Hari Raya Saraswati
Nowadays, at a time when it is so easy for people to receive information, the performance of the ceremony is not enough. Thus, the Banjar must periodically lead spiritual spirits/dharma wacana for citizens to create/awaken the peace of the soul, which is mainly performed on the Purnama holiday which falls at the time of the full moon every month. This research aims to investigate the construction of the role of the THK local wisdom within Balinese culture in the implementation of good CG in Banjar Kedaton, Denpasar, Bali.
The activities of the community in banjar Kedaton as a public organization is attested by the prevailing customs, culture and religion that exist in the banjar environment. THK, which has the concept of pawongan, pelemahan and parahyangan, is also used by prajuru banjar in managing activities in Banjar. Pelemahan is the concept that man should also be in harmony with nature and its environment.
As such, if humans can be in harmony with other humans and the environment, it means that it is easy to approach the Creator (Ide Sang Hyang Widhi Wasa). THK and banjar Kedaton is therefore very concerned about its citizens, nature and the environment, and above all about the fact that it is very close to the Creator. We can conclude that THK makes the model of good governance more complete and robust as stated by Steward (1984), Patton (1992) and Stanbury (2003) in Wirajaya (2013) that true accountability is not just accountability.
The role of THK on good governance in Banjar Kedaton
CONCLUSION
Pawongan comes from the word wong which means human beings or communities people as social beings will depend a lot on others in their life to create harmony and peace of life. The application of pelemahan is the harmonious relationship between people, nature and the environment. The role of the pelemahan in CG is related to corporate buildings that must be adapted to the religious beliefs and culture of the banjar's country.
It is seen in the monthly performance of gotong royong to take care of the banjar environment, to keep it clean and beautiful. Parahyangan's role in CG is as the spirit to bring peace and prosperity to banjar Kedaton. Prajuru banjar trusted as God's creature in the performance of the duties as the board must uphold the values of harmony and togetherness.
Ruang Publik Adat Banjar dalam Sistem Budaya Berbagi; Eksplorasi makna menuju operasionalisasi akuntansi sosial.
