Financial accountability in Subak Sembung Denpasar Bali

Abstract

This study aims to reveal and understand in depth about how the practice of accountability of subak financial management in Subak Sembung Denpasar. Subak is a traditionally developed social organization according to customary law that has unique differences from other organizations. Subak has a special culture regarding irrigation and rice farming activities based on Tri Hita Karana as its philosophy. Interpretive is the paradigm in this research with an ethnomethodological approach according to Harold Garfinkel. Data in this context is based on what is revealed by informants, then enriched with the results of observation and exploration of other sources through documentation. Analysis of the data findings reveals that the constructed accountability practice is an accountability practice that upholds the moral values of honesty, discipline, trust, and a sense of belonging guided by the teachings of Tri Hita Karana to form five dimensions of accountability. Bhakti to God Almighty which is always practiced and becomes the main thing in all its activities can deliver Subak Sembung to remain in existence.