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Jurnal

Ekuitas: Jurnal Ekonomi dan Keuangan

Keyword

Governmental accounting, agency theory, budget, local wisdom, post-modernism.

Pengarang

Ratna Ayu Damayanti

Subject

  1. ECONOMIC
  2. FINANCE

    [Abstrak]

    The objectives of this study seem
    to analyze the agency relationship between executive and legislative in
    Jembrana local government in budgeting context during the three periods (e.g.
    new era, reform era, and euphoria reform era), and adat local village in Bali.
    This study also analyzes the instrument used by the adat local village in
    reducing conflict of interest and agency loss. Based on the information in adat
    Bali local village, the study aims at constructing a concept of agency to
    accommodate the agency relationship in the local government which is suitable
    for its organization. The method to approach to the study considers the Derrida
    Model to emphasize the wisdom of local culture values, or also the other
    isolated models. The paradigm accepts, compares, or synergizes all thoughts,
    and therefore, neither of definitions, texts nor ideologies appears
    established. All of these grow like the flowing water to follow the batch or
    the event flow in the field. It means that the character of the approach does
    not have absolute structure, form, and formality. The study, hence, utilizes
    ethnography as a strategy to explore and to map the local value wisdom. The
    conclusions of this study are: capitalism will be the artificial field where
    the market must replace the life. The breathing human community becomes merely
    an object, not subject. The study, then, looks for other alternative outside
    this consideration by promoting the local wisdom. Such effort really
    contributes to the construction of yadnya (sincere, balanced) agency
    relationship pattern and of compensation forms, like olihan-olihan, in which
    the citizen determines the proportion accepted by the agent.







    Periode

    Vol 15, Nomor 02, Tahun 2011

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