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INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCHINTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH

This study aims to comprehensively describe the application of the principles of Good Corporate Governance (GCG) based on the local cultural values of Catur Purusa Artha in the management of Village Credit Institutions (VCI) in Kerobokan Traditional Village, Bali. This study uses a qualitative descriptive approach with a single case study, involving the main informants such as the Customary Village, the Head of VCI, and the Internal Supervisory Agency as primary data sources. Data was collected through structured in-depth interviews based on indicators of transparency, accountability, responsibility, independence, and fairness according to GCG standards, contextualized with Balinese Hindu teachings through the concept of Catur Purusa Artha (dharma, artha, kama and moksa). The data analysis follows the Miles & Huberman interactive model with the stages of data reduction, data presentation, and conclusion verification. The results of the study revealed that most of the GCG principles have been effectively implemented in VCI Kerobokan with the integration of local cultural values as the foundation of operational ethics. Transparency is realized through information disclosure in customary village meetings; accountability is carried out by internal supervisory bodies; Independence is enforced through a collective consensus mechanism; fairness is reflected in the credit policy of small business priorities; and social responsibility based on dharma and moksa as moral guidelines for institutional managers. However, there are significant obstacles in the remuneration system that are not fully fair and transparent according to individual contributions and limitations in the socialization of work plans to all indigenous capital owners due to limited human resources and communication media.

The study concludes that the application of Good Corporate Governance (GCG) principles in the Kerobokan Village Credit Institution (VCI) has been effectively implemented with the integration of Balinese Hindu local cultural values through the concept of Catur Purusa Artha.The principles of transparency, accountability, responsibility, independence, and fairness are applied in the management of the institution, grounded in the ethical foundation of dharma, artha, kama, and moksa.However, challenges remain in the remuneration system and socialization of work plans.Further research is recommended to expand the study to other VCI and combine qualitative and quantitative methods to enhance the generalizability of the findings.

Further research should investigate the long-term impact of integrating Catur Purusa Artha principles on the financial sustainability and social impact of VCIs, moving beyond descriptive analysis to assess quantifiable outcomes. Additionally, studies could explore the development of standardized training programs for VCI administrators that specifically address the practical application of Catur Purusa Artha in daily governance practices, aiming to enhance ethical decision-making and transparency. Finally, research is needed to examine the potential for leveraging digital technologies to improve communication and transparency between VCI management and indigenous capital owners, overcoming limitations in resource availability and fostering greater community participation in institutional governance, ultimately strengthening the alignment between financial performance and community well-being.

  1. Customer satisfaction analysis based on service quality: case of local credit provider in Bali - IOPscience.... doi.org/10.1088/1742-6596/1321/2/022055Customer satisfaction analysis based on service quality case of local credit provider in Bali IOPscience doi 10 1088 1742 6596 1321 2 022055
  2. ВПЛИВ ПРИБУТКОВОСТІ, КОРПОРАТИВНОЇ СОЦІАЛЬНОЇ ВІДПОВІДАЛЬНОСТІ,... doi.org/10.55643/fcaptp.6.59.2024.4536euoe ocoeI oaoeyN IauyN eIieIiauyI doi 10 55643 fcaptp 6 59 2024 4536
  3. 0. pdf obj identity endobj adobe kr l7 ave uc mk xq g2p 7w ays gp sw6 oz doi.org/10.5267/j.msl.2019.8.0080 pdf obj identity endobj adobe kr l7 ave uc mk xq g2p 7w ays gp sw6 oz doi 10 5267 j msl 2019 8 008
  4. 0. pdf obj metadata endobj font procset text imageb imagec imagei annots mediabox contents group tabs... doi.org/10.47750/QAS/23.186.350 pdf obj metadata endobj font procset text imageb imagec imagei annots mediabox contents group tabs doi 10 47750 QAS 23 186 35
  5. BUDAYA TRI HITA KARANA SEBAGAI PEMODERASI PENGARUH GOOD CORPORATE GOVERNANCE PADA KINERJA LPD KABUPATEN... doi.org/10.24843/bse.2022.v27.i01.p03BUDAYA TRI HITA KARANA SEBAGAI PEMODERASI PENGARUH GOOD CORPORATE GOVERNANCE PADA KINERJA LPD KABUPATEN doi 10 24843 bse 2022 v27 i01 p03
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