Guna Sewaka
Vol 1 No 1 (2022)

DANA PUNIA SEBAGAI SUMBANGAN KEAGAMAAN UMAT HINDU LOMBOK DARI SISI AKUNTANSI

Ni Putu Ari Aryawati (IAHN Gde Pudja Mataram)
Nengah Sukendri (IAHN Gde Pudja Mataram)



Article Info

Publish Date
14 Feb 2022

Abstract

Punia “donation” fund is a religious contribution of Hindus people which must be done sincerely. Accountability push the management for make the punia funds be accountable and transparent. This study aims to interpret the perspective of the Hindu community in Lombok related to the concept of punia “donation” funds. Based on the philosophy of tat twam asi. This study uses an in-depth interview approach with an interpretive paradigm. The results of this study there is a positive relationship related to community behavior in implementing the punia “donation” fund with the philosophy of tat twan asi adopted by Hindus. The financial report for pura could be accountable and transparent. The implication of this research are the accounting of management punia “donation” funds is more complex

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Journal Info

Abbrev

GSJ

Publisher

Subject

Decision Sciences, Operations Research & Management

Description

Guna Sewaka is a scientific journal published by IAHN Gde Pudja Mataram. This Journal contains research and conceptual articles with a focus on studies of management studies, there are accounting, marketing management, human resources development, operational management, financial management, ...