GOOD CORPORATE GOVERNANCE IN HINDU SPIRITUAL VALUE PERSPECTIVE ON VILLAGE CREDIT INSTITUTIONS IN BALI

Abstract

The purpose of this study is expected to gain an understanding of the implementation of accountability and transparency in Village Credit Institutions in the Traditional Village of Kediri. The approach used in this research is the ethnomethodology approach to approaching conditions in everyday life. Data and philosophy of Tri Hita Karana and Tri Kaya Parisudha as a framework for analyzing data obtained from these settings in research. The results of this study indicate that the implementation of Village Credit Institutions accountability in the Traditional Village of Kediri in the perspective of a human relationship with God (parhyangan) can be seen concretely on the existence of God, which raises divine awareness in administrators and employees of Village Credit Institutions to obey and obey God's laws, discipline in carrying out religious teachings in everyday life. The implementation of accountability in the perspective of human relations with their natural environment (palemahan) can be seen as limited to carrying out the ceremonies related to the natural environment, preserving and preserving the natural environment around the Village Credit Institutions office environment, providing assistance, or donating funds to agencies related to environmental preservation. Whereas the implementation of accountability in the perspective of human relations (pawongan) can be seen from the Village Credit Institutions management responsible for their operational activities to various parties for the trust given by the owner (principal), carrying out several activities and programs directed to contribute/benefit both economically and social and various community empowerment programs.