Implementasi Pengelolaan Keuangan Desa Berbasis Kearifan Lokal

Abstract

Tanggal masuk : 24-10-2021 This study seeks to reveal the meaning and manifestation of the value of kamalamputan in village financial management. This research is in the realm of a qualitative paradigm with ethnography as the knife of analysis. Data was collected using depth interview techniques, participant observation and documentation. The method of data analysis used Spradley's ethnographic analysis technique. This study found that the value of kamalamputan was accepted as the value of honesty that could be guaranteed to be true both from actions and words. This value is then reconstructed in the daily activities of the Desa Lembang community, especially in managing village finances.

Sundanese Local Wisdom: Spirit in Management of Village Fund Budget

“…The findings show that local wisdom has the ability to reduce the possibility of fraudulent practices in village fund management. [12] revealed that the values of local wisdom of kamalamputan were adopted as the principle of honesty and then reapplied in the daily activities of the people of Lembang Village, especially in village financial management. [13] It was found that the financial management system is inseparable from the principle of local wisdom in the demen, which is able to survive thanks to a strong social framework.…”