DIMENSI AKUNTABILITAS DAN PENGUNGKAPAN PADA TRADISI NAMPAH BATU

Abstract: The Accountability and Disclosure Dimensions in the “Nampah Batu” Tradition. This study aimed to examine accountability and disclosure in the tradition of “nampah batu”. The method used was in-depth interviews with participants and emics in Depeha Village, Bali. This study found that the financial management is still simple, especially in the aspect of liability disclosure. This caused constraints in the application of value for money. In addition, the budget implementers are free to use funds, without thinking of efficiency. Even so, the community has never committed funds because of their attachment to niskala (divinity).