PENGEMBANGAN MODEL PELAPORAN LPD BERBASIS TRI HITA KARANA (THK): KAJIAN KEPATUHAN BUDAYA, AKUNTABILITAS SOSIAL, DAN KEBERLANJUTAN

Abstract

Village Credit Institutions (Lembaga Perkreditan Desa—LPD) in Bali hold a dual role as both communal economic entities and pillars of cultural preservation based on the Tri Hita Karana philosophy. However, current conventional accounting practices are overly oriented toward financial profit, thereby triggering dissonance in the behavioral accounting of managers and threatening the position of the LPD's legitimacy theory before the krama (indigenous villagers). This qualitative research, employing an exploratory case study method, aims to reconstruct spiritual-social accounts and formulate a matrix of non-financial indicators as a supplement to LPD sustainability reporting. The findings indicate that ritual and social expenditures can be reclassified into a "Communal Ecosystem Investment" account to prevent financial efficiency bias. Theoretically, the disclosure of these values strengthens theological-cultural legitimacy, enhances the krama's sense of ownership, and behaviorally is proven to suppress debtors' moral hazard for the sake of achieving long-term economic sustainability for the LPD.