Penerapan banjar suka duka sebagai efisiensi biaya di desa Buduk Bali
DOI:
https://doi.org/10.24914/jeb.v21i1.1037Keywords:
banjar suka duka, cost efficiencyAbstract
One of the customs that are still maintained and applied in Bali is applied of banjar adat or banjar suka duka. Buduk village is one of the villages tht applies banjar suka duka. Organizations that implement banjar suka duka in Buduk village is banjar Umacandi and GKBP Jemaat Efrata Buduk. For people who are Christians and are in banjar Umacandi has two membership suka duka. When the member has an event of joy (engagement and wedding) and funeral ceremony will get help in the form of manpower and money. This research was conducted to identify whether the applied of banjar suka duka could be cost efficiency in people who have an event of joy and sorrow in banjar Umacandi, Buduk Village? The theory being used to complete the problems encountered in this research is the theory of structural fungtionalism. This research is focused into a qualitative descriptive study using a metodological approach. Research evidence that banjar suka duka could be cost efficiency for citizens who have an event of joy and sorrow, therefore banjar adat in Bali need to apply of banjar suka duka like the one in banjar Umacandi and GKPB Jemaat Efrata Buduk to ease the burden on citizens.
Downloads
References
Adharinalti. (2012). Eksistensi hukum adat dalam penyelenggaraan pemerintahan desa di Bali. Jurnal Rechts Vinding: Media Pembinaan Hukum Nasional, 1(3), 409–418.
Anggorowati, P., & Sarmini. (2015). Pelaksanaan gotong royong di era global (studi kasus di desa Balun Kecamatan Turi Kabupaten Lamongan). Kajian Moral Dan Kewarganegaraan, 1(3), 39–53.
Bebbington, J., & Larrinaga, C. (2014). Accounting and sustainable development: An exploration. Accounting, Organizations and Society, 39(6), 395–413. https://doi.org/10.1016/j.aos.2014.01.003
Daft, R. L. (2008). Era baru manajemen (new era of management). New Era of Management.
Felício, J. A., Martins Gonçalves, H., & da Conceição Gonçalves, V. (2013). Social value and organizational performance in non-profit social organizations: Social entrepreneurship, leadership, and socioeconomic context effects. Journal of Business Research, 66(10), 2139–2146. https://doi.org/10.1016/j.jbusres.2013.02.040
Gray, R., Brennan, A., & Malpas, J. (2014). New accounts: Towards a reframing of social accounting. Accounting Forum, 38(4), 258–273. https://doi.org/10.1016/j.accfor.2013.10.005
Kastama, I. (2013). Hukum adat sebagai alat kontrol sosial dalam kehidupan masyarakat Hindu. Tampung Penyang, 11(2). Retrieved from http://jurnal.stahntp.ac.id/index.php/tampungpenyang/article/view/67
Kastama, I. (2014). Hukum Hindu : Kedudukan, peranan dan penerapan dalam kehidupan masyarakat Hindu di Desa Basarang Jaya Kecamatan Basarang Kabupaten Kapuas. Belom Bahadat, 4(2). Retrieved from http://jurnal.stahntp.ac.id/index.php/belombahadat/article/view/81
Kusumastuti, A. (2015). Modal sosial dan mekanisme adaptasi masyarakat pedesaan dalam pengelolaan dan pembangunan infrastruktur. LabSosio, Pusat Kajian Sosiologi FISIP - UI, 1–17.
Mahendro, A., & Ulumuddin, I. (2017). Gotong royong sebagai tindakan kolektif: Studi pada beberapa SMP di Kota Denpasar. Indonesian Journal of Sociology and Education Policy, 2(1), 70–89.
Masruroh, Fernanda, F., & Wibowo, T. (2014). Analisis efisiensi biaya terhadap keputusan penggunaan outsourcing bidang cleaning service dan catering pada PT Kuwera Jaya Jakarta. Journal The WINNERS, 15(1), 34–46.
Meniarta, I. K., Masúdi, W., & Dwipayana, A. A. (2009). Dinamika sistem kesejahteraan dan modal sosial di masyarakat Banjar Pakraman- Bali. Jurnal Ilmu Sosial Dan Ilmu Politik, 13(November), 231–248.
Muchdoro, A. (1997). Teori dan perilaku organisasi. Yogyakarta: UMM Press.
Mulyadi. (2007). Akuntansi Biaya (5th ed.). Yogyakarta: BPFE.
Musmini, L. S., & Sirajudin, S. (2016). Makna akuntansi sosial dan sustainabilitas sekaa suka duka. Jurnal Akuntansi Multiparadigma, 7(2), 156–170. https://doi.org/http://dx.doi.org/10.18202/jamal.2016.04.7014
Nasikun. (2012). Sistem sosial di Indonesia (20th ed.). RajaGrafindo Persada.
Noviasi, N. K. P., Waleleng, G. J., & Tampi, J. R. (2015). Fungsi banjar adat dalam kehidupan masyarakat etnis Bali di Desa Werdhi Agung, Kecamatan Dumoga Tengah, Kabupaten Bolaang Mongondow Provinsi Sulawesi Utara. Acta Diurna, 4(3), 1–10. Retrieved from https://ejournal.unsrat.ac.id/index.php/actadiurna/article/view/8289
Pringle, R. (2004). A Short history of bali: Indonesia’s hindu realm (a short history of Asia series). New South Walles: Allen & Unwin.
Ritzer, G. (2007). Modern sociological theory (7th ed.). University of California: McGraw-Hill Education.
Rochmadi, N. (2012). Menjadikan nilai budaya gotong royong sebagai common identity dalam kehidupan bertetangga negara-negara ASEAN. Repository Perpustakaan Universitas Negeri Malang, 1–9.
Slamet, I. E. (1965). Pokok-pokok pembangunan masyarakat desa: sebuah pandangan antropologi budaya. Jakarta: Bhrata.
Suwardani, N. P. (2015). Pewarisan nilai-nilai kearifan lokal untuk memproteksi masyarakat Bali dari dampak negatif globalisasi. Jurnal Kajian Bali, 5(Nomor 02, Oktober 2015), 247–264.
Thomson, I. (2014). Responsible social accounting communities, symbolic activism and the reframing of social accounting. A commentary on new accounts: Towards a reframing of social accounting. Accounting Forum, 38(4), 274–277. https://doi.org/10.1016/j.accfor.2014.05.002
Toar, A. P., Sondakh, J. J., & Kalalo, M. Y. B. (2016). Analisis varians biaya produksi sebagai alat untuk mengukur tingkat efisiensi biaya produksi pada UD. Sedap Jaya Bakery. Jurnal Berkala Ilmiah Efisiensi, 16(3), 596–604.
Wati, N. (2008). Ngayah: Transformasi nilai sosial. Jurnal Dewa Ruci, 5(2), 304–312.
Wihantari, B. (2013). Studi etnografi penanaman nilai agama hindu pada anak oleh anggota banjar Surabaya. AntroUnairDotNe, 2(1), 248–264.
Downloads
Published
How to Cite
Issue
Section
License

Jurnal Ekonomi dan Bisnis is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License














