MENGUNGKAP PRAKTIK GOOD CORPORATE GOVERNANCE DALAM PENGELOLAAN KEUANGAN ORGANISASI TRADISIONAL SUBAK (STUDI PADA SUBAK TEBA MENGWI BALI)

Abstract

ABSTRACT
The purpose of this study was to find out financial management in practice or the application of good corporate governance principles to the traditional subak organization in Bali specifically the Subak Teba Abian Base Mengwi Badung Bali. The research method was carried out by conducting in-depth interviews with sub-Teba staff / members including the subak administrator and documentation study.
The results of this study indicate that the practice of applying the principles of good corporate governance on Teba Abianbase Subak can be seen from the responsibility of subak organizations in reporting their financial reports that meet the quality characteristics of accounting information, which is honest, neutral, and can be understood by subak. The quality of accounting information will be a benchmark for organizations such as Subak that are still simple in their financial management in applying the principles of good corporate governance, namely transparency, accountability, responsibility, independence and fairness that have been carried out since long ago in running their organizations. So that subak krama does not lose trust in subak organizations and can always uphold a sense of family and mutual cooperation.
Keywords: good corporate governance, transparency, accountability, responsibility, independency, fairness, Subak.
ABSTRAK
Tujuan penelitian ini adalah untuk mengetahui bagaimana pengelolaan keuangan yang termasuk dalam praktik atau pelaksanaan asas-asas good corporate governance pada organisasi tardisional Subak di Bali khusus nya Subak Teba Abian Base Mengwi Badung Bali. Metode penelitian dilakukan dengan melakukan wawancara mendalam pada krama / anggota subak Teba termasuk pengurus subak dan juga dilakukan studi dokumentasi. Hasil penelitian ini menunjukkan bahwa praktik penerapan asas-asas good corporate governance pada Subak Teba Abianbase terlihat dari tanggungjawab organisasi subak dalam melaporkan laporan keuangannya yang memenuhi karakteristik kualitas informasi akuntansi yaitu penyajian jujur, netral, dapat dipahami krama subak, Kualitas informasi akuntansi ini tentunya akan menjadi tolok ukur untuk sebuah organisasi seperti Subak yang masih bersifat sederhana dalam pengelolaan keuangannya dalam menerapkan prinsip good corporate governance yaitu transparansi, akuntabilitas, responsibility, independensi dan fairness yang sudah dilakukan sejak dahulu dalam menjalankan organisasinya Sehingga krama subak tidak hilang kepercayaan terhadap organisasi subak dan dapat selalu menjunjung tinggi rasa kekeluargaan dan gotong royong.
Kata Kunci : good corporate governance, transparansi, akuntabilitas, responsibility, independensi, fairnes, Subak.