Pakraman Village Research Articles

The Influence of Management Accounting Information Systems on Managerial Performance with Business Strategy as a Moderating Variable

This study aims to examine and provide empirical evidence on the influence of management accounting information systems on managerial performance with the impact of business strategy on LPDs (Village Credit Institutions) in South Denpasar district. Village Credit Institutions are financial institutions owned by the Pakraman Village, where their business activities focus on lending, collecting savings, and distributing them through effective and targeted credit to assist lower-middle economic groups. The development of LPDs has been rapid and continues to grow each year, with nearly every Adat/Pakraman Village in Bali having its own LPD. The success of a company in developing its business can be seen from the level of managerial performance. The availability of information enhances management’s ability to understand the actual environmental conditions and helps identify relevant activities. The use of the business strategy variable is based on the premise that companies following different strategies will require different information characteristics. Therefore, aligning business strategy with the necessary information is expected to improve managerial performance.

The Existence of Hyang Waringin Temple in Kubu Customary Village

A harmonious relationship with God can be realized by thanking, devotion (Bhakti), and belief (Sraddha). Human devotion to God is realized by building a sacred building or temple. There are several temples with unique and high religious values in Bali, especially Hyang Waringin Temple. This temple is located in Kubu Pakraman Village, Bangli District, Bangli Regency. The existence of this temple is unique, which has unique traditions, such as the Ngusabha ceremony during Sasih Kaenem, Nimbang Sanganan Kukus Injin tradition, and the implementation Yadnya tradition held at Hyang Waringin temple led by Jro Mangku because of the Siva Bhuda concept. This study used several methods: observation, interviews, documentation, and literature. All collected data were reduced, displayed, and verified. The results showed that (1) Hyang Waringin Temple was a public temple, and the existence of this temple was closely related to the Kehen Temple’s history in Bangli. (2) The procession of religious ceremony tradition in Hyang Waringin Temple was the community’s gratitude and joy for the abundance of His grace of traditions. (3) The meaning of the religious ceremony tradition at Hyang Waringin Temple from the perspective of Hindu religious education, namely the meaning of Tattwa, Ethical, ritual, Tri Hita Karana, Socio-religious, and Tattwamasi education. This study found that Hyang Waringin Temple in Kubu Pakraman Village still exists and has religious traditions nowadays. It became a reflection for the Kubu Pakraman Village community to increase the high religiosity aspect, which is expected to increase the community’s belief (Sradha) and devotion (Bhakti).

PERAN KEPUASAN KERJA DALAM MEMEDIASI PENGARUH STRES KERJA TERHADAP KOMITMEN ORGANISASI LEMBAGA PERKREDITAN DESA (LPD)

The purpose of this study is to analyze the effect of job stress on organizational commitment, to explain the effect of job stress on job satisfaction, to explain the effect of job satisfaction on organizational commitment and to explain job satisfaction in mediating the effect of job stress on organizational commitment. The number of samples used in this study are 34 employees, using the saturataion sample method. Data are analyzed using path analysis. The results showed that work stress has a negative and significant effect on organizational commitment, work stress has a negative and significant effect on job satisfaction, job satisfaction has a positive and significant effect on organizational commitment, and job satisfaction Mediated the Effect of Job Stress on Organizational Commitment Lembaga Perkreditan Desa (LPD) Padangsambian Pakraman Village in Denpasar City

Strategy For Utilizing LPD CSR in Empowering Subak Sembung Farmers in Peguyangan Village

LPD continues to grow and becomes a non-bank institution with the largest assets in Bali Province. As a form of responsibility towards the local social environment, LPD profits are also allocated to social funds or Corporate Social Responsibility (CSR). Therefore, this research describes the strategy for utilizing LPD CSR in empowering Subak Sembung farmers by studying the LPD in Peguyangan Village. The aim of this research is to find out: 1). Form of LPD CSR implementation; 2). LPD internal and external factors in utilizing LPD CSR in Peguyangan Village to empower Subak Sembung farmers; 3). Strategy for utilizing LPD CSR to empower Subak Sembung farmers. The population of this research is the Peguyangan traditional village community, and the sample was selected using a purposive random sampling technique. Data was collected through questionnaires and interviews, and then analyzed using SWOT analysis. The results of this research show that part of the profits obtained by LPD are allocated to social funds or CSR. So far, the use of LPD CSR funds in Peguyangan Village has mostly been for ritual activities at the temple (Parahyangan elements) and currently the use of CSR funds has been directed to support the development of Subak Sembung ecotourism to support agricultural and economic development at the Subak and village levels. The LPD CSR utilization in the Peguyangan Traditional Village is used to support Subak Sembung ecotourism in the form of a project to repair the jogging track paving and senderan in the Subak Sembung area with 2 meters wide paving road. Several internal factors constitute the strength of the LPD in the Peguyangan Traditional Village, namely: (1) The amount of third party funds; (2) LPD credit distribution policy; and (3) The quality of human resources managing LPD. Meanwhile, several internal factors identified as weaknesses of the LPD in Peguyangan Traditional Village are: (1) Quality of LPD services; (2) LPD promotional support; (3) LPD human resource competency; and (4) Commitment and competence of LPD management. Several external factors constitute LPD opportunities in Peguyangan Traditional Village, namely: (1) Local community culture/customs; (2) The education level of the surrounding community; (3) Community attitudes; and (4) Pakraman village support. Meanwhile, several external factors identified as threats to LPD are: (1) Developments in information technology; and (2) Development of the number of financial institutions. The strategy that is currently suitable for LPD in the Peguyangan Traditional Village is the hold and maintain strategy. The implementation of this strategy is through market penetration and product development.

Legal Status of Balinese Women Who Commit Ninggal Kedaton Terbatas Marriage Against Guna Kaya Inheritance

The Balinese customary law system uses a patrilineal kinship system with a majorate system. Thus, the heir is the purusa party, namely the male child. This is because in Balinese customary law, sons are considered to have a large burden of responsibility in the family and community customs and also have to bear the obligation to care for parents in their old age. However, in reality, many Balinese women, especially those who marry in a ninggal kedaton terbatas, still bear the burden of responsibility of the family of origin. Meanwhile, they as pradana parties do not have the right to inherit heirloom property in the Balinese customary inheritance system. This is not in line with the premise of liberal feminism theory, which states that women and men have the same position in all fields, including the right to inherit wealth. This research was conducted using normative research methods by examining secondary legal materials, namely journals, articles, and research results related to the subject matter, with a descriptive analysis approach. The results of this study found that Balinese customary inheritance property consists of heirloom property and wealthy use property. Based on the Decree of the Great Pesamuan III of the Main Assembly of the Balinese Pakraman Village No. 01/KEP/PSM-3/MDP/Bali/X/2010 section III in the field of Customary Law, Balinese women also have the right to inherit their parents’ property on a limited basis.
 Keywords: Bali, traditional inheritance, women

The role of the Bali Province village community development service in increasing village potential

The current study aims to unpack the role of the Bali Province Indigenous Community Promotion Service in Increasing Village Potential in Denpasar City and the extent of involvement of the Bali Province Indigenous Community Promotion Service in Increasing Village Potential in Denpasar City. A qualitative approach was employed to correspond to the portrayed problems due to the exploration of a descriptive analysis approach. This study, moreover, plotted observation, interviews, and documentation as the data collection procedures. The results unpacked the humongous role of the Bali Province Indigenous Community Promotion Service in Increasing Village Potential in Denpasar City, especially in realizing the vision and mission of the Bali Provincial government (Nangun Sad kerthi Loka Bali). The current study also recruited the Head of the Office for the Advancement of Indigenous Peoples of Bali Province, Bendesa Adat Pakraman Village Denpasar, and Bendesa MDA Denpasar City as the subjects of the study. The inhibiting factors can be overcome if good cooperation is established. In addition, the heterogeneity of the Denpasar City community leads to complicated potential raises in Denpasar's villages, Bali.

Efektivitas Penggunaan SIA, Kemampuan Teknis Pengguna, Ekspektasi Usaha, dan Kinerja Individual LPD

The Village Credit Institution (LPD) is a financial institution owned by Pakraman village to manage the finances of the local village community. The increase and development of LPD is driven by information technology which is increasingly developing rapidly. The research was conducted to obtain empirical data about the influence of the effectiveness of AIS use, users' technical abilities and effort expectations on individual performance. Denpasar City LPD was used as the research location with a population of 237 people. The sample was determined using the nonprobability sampling method and purposive sampling technique. The data analysis technique in this research is multiple linear regression. The research output reveals that the effectiveness of using AIS, users' technical abilities, and business expectations have a positive and significant influence on the individual performance of Village Credit Institutions in Denpasar City. The results of this research support the Technology Acceptance Model (TAM) to make things easier for users.
 Keywords: Effective Use of AIS; User Technical Capabilities; Business Expectations; Individual Performance

Makna Pendidikan Agama Hindu dalam Pementasan Wayang Lemah Pada Karya Ngenteg Linggih Merajan Pratisentana Dalem Tarukan

The procession of staging lemah puppet has many components which are symbols of Hinduism and have the educational value that can be used as a guide for Hindus. This study aims to determine the performance of lemah puppet in the Karya Ngenteg Linggih Merajan Pratisentana Dalem Tarukan, Denpasar Pakraman Village, from the perspective of Hindu religious education. This type of research is qualitative research with field research and library research. The informant determination technique used was purposive sampling. The data sources used are primary and secondary data sources. Data collection techniques in this study are observation, interviews, literature study, and documentation. The results of the study show that the procession of the performance of the lemah puppet in the Karya Ngenteg Linggih in Merajan Pratisentana Dalem Tarukan, Denpasar Pakraman Village, is a stage consisting of pre-staging, beginning, primary, and final activities, in the various stages carried out, it is contained in the religious system in the form of symbols, ceremonies, and spells that have been arranged according to the standard in the dharma pewayangan. From this procession, the functions of the performance of the lemah puppets emerged, which consisted of religious functions, purification, social solidarity, and aesthetic functions. The performance of lemah puppet is also full of the meanings of Hindu religious education. The meaning of education contained in the performance of lemah puppet is the meaning of spiritual education, kinship, event skills, and cultural arts.

Social Pathology in the Customary Conflict of Village-Owned Land Druwe (A Case Study in Kubu Juntal Pakraman Village, Karangasem Regency)

Conflicts over village-owned land (druwe) in Kubu Juntal Pakraman Village, Kubu Sub-district, Karangasem Regency, tend to occur among the indigenous peoples (krama) since there is no written basis regarding the area measurement of the druwe land, as it is the right of the indigenous people (krama) in Kubu Juntal Pakraman Village. Based on the Regulation of the Minister of Agrarian Affairs and Spatial Planning/ the Head of Indonesian National Land Agency Number 10 of 2016, the village-owned land druwe is a communal right (shared rights of the village community), hence it fully belongs to the village and not to individuals. This study is conducted to understand, analyze, and interpret the phenomenon of social pathology in the customary conflicts occurred in the Pakraman Village of Kubu Juntal, Kubu Sub-district, Karangasem Regency. The method used in this study is descriptive qualitative with data collection methods in the form of observation, in-depth interviews, and document studies. The results obtained in this study show that there are several causes of conflict, including the selling of village-owned land druwe by the prajuru, no barrier of the druwe land, as well as the economic and education factors bringing the conflicts. The implementation of cultures such as “pada gelahang”, “matatulungan”, and “magibung” as the community integration, and strict regulations potentially resolve the conflicts occurred over the druwe land disputes.TRANSLATE with x EnglishArabicHebrewPolishBulgarianHindiPortugueseCatalanHmong DawRomanianChinese SimplifiedHungarianRussianChinese TraditionalIndonesianSlovakCzechItalianSlovenianDanishJapaneseSpanishDutchKlingonSwedishEnglishKoreanThaiEstonianLatvianTurkishFinnishLithuanianUkrainianFrenchMalayUrduGermanMalteseVietnameseGreekNorwegianWelshHaitian CreolePersian // TRANSLATE with COPY THE URL BELOW Back EMBED THE SNIPPET BELOW IN YOUR SITE Enable collaborative features and customize widget: Bing Webmaster PortalBack// This page is in Indonesian Translate to English AfrikaansAlbanianAmharicArabicArmenianAzerbaijaniBengaliBulgarianCatalanCroatianCzechDanishDutchEnglishEstonianFinnishFrenchGermanGreekGujaratiHaitian CreoleHebrewHindiHungarianIcelandicIndonesianItalianJapaneseKannadaKazakhKhmerKoreanKurdish (Kurmanji)LaoLatvianLithuanianMalagasyMalayMalayalamMalteseMaoriMarathiMyanmar (Burmese)NepaliNorwegianPashtoPersianPolishPortuguesePunjabiRomanianRussianSamoanSimplified ChineseSlovakSlovenianSpanishSwedishTamilTeluguThaiTraditional ChineseTurkishUkrainianUrduVietnameseWelsh Always translate Indonesian to EnglishPRO Never translate Indonesian Never translate ejournal.uin-suska.ac.id

The Development of the Duality Model of Village Government Based on Local Wisdom Tri Hita Karana in Bali Province 1979 to 2019

The Decentralization and Regional Autonomy Policy issued by the Central Government and the Bali Regional Regulation on Pakraman/Indigenous Villages significantly affects the relationship between the two villages, which is currently a concern that leads to dualism and rivalry. In this regard, Balinese local wisdom, Tri Hita Karana, is urgently laying the foundation for harmonious relationship governance for the two village government systems. A descriptive approach is used in this study. The research was carried out in the Province of Bali. This study uses a purposive sampling technique to determine the research subjects. Collecting data using observation methods, document recording methods, and interview methods. The research was carried out using qualitative methods. The first stage consists of gathering primary and secondary data. The second step is to select a theory to study the data. The third stage is to analyze and interpret the selected data. The fourth stage involves writing and constructing research findings. The findings demonstrated the evolution of the duality model of village government from 1979 to 2019. The Duality Model of Village Government Period I. Overall, the Duality Model of Village Government Period I from 1979 to 1998 can be concluded, with the applicable regulations being Law No. 6 of 1986 concerning the Position, Function, and Role of Traditional Villages as Units of Customary Law Communities in Bali. Duality in Functional Relations and leading government administration between the Traditional Village and the Tri Hita Karana Local Wisdom-Based Service Village has been running well. Village Government Duality Model Period II. Overall, it can be concluded that the Village Government Duality Model Period II in the period 1999 to 2013 with the applicable Regional Regulation No. 3 of 2001 concerning Desa Pakraman and Regional Regulation No. 3 of 2003 concerning Amendments to the Regional Regulation of the Province of Bali No. 3 of 2001 concerning Pakraman Village are the regulations. Duality in Functional Relations and leading government administration between the Traditional Village and the Tri Hita Karana Local Wisdom-Based Service Village has been running well. Village Government Duality Model Period III. Overall, it can be concluded that the Village Government Duality Model Period III in the period 2014 to 2019 with the applicable Law No. 23 of 2014 on Regional Government, Law No. 6 of 2014 on Villages, and Regional Regulation No. 4 of 2019 on Traditional Villages in Bali are the regulations. Duality in Functional Relations and leading government administration between Traditional Villages and Tri Hita Karana Local Wisdom-Based Service Villages can still run well. The success of indigenous peoples in overcoming the intervention of various external forces is evident in Bali. The principle of duality, the basis of religious teachings, has succeeded in maintaining the coexistence of the Dinas village and the traditional village/ pekraman that live in harmony. It is recognized that it is in the Customary Village unit or Pekramansocial solidarity and social order can be enforced, two things that the Balinese people need to optimize the benefits of government and development that will be more prosperous.

BALINESE HINDU RELIGIO-POLITIC AND REGIONAL HEAD ELECTIONS IN GIANYAR DISTRICT

The election for the regional head in Gianyar regency is somewhat unique because a puri (royal/palace) figure always appears running for regent. The Gianyar community itself still adheres to a very strong puri-centric ideology. The relationship between the puri and the community is mainly bound in the corridors of religion and custom. This study aims to look at the relationship between the various roles of Puri Agung Ubud and the electability of the royal figures who run in regional elections. The research method uses an interpretive paradigm with phenomenological studies conducted in two villages, namely Ubud village and Peliatan village. Data collection was carried out through in-depth interviews, observation, and documentation with informants. This research shows that in the context of the Gianyar regional election, the figure of Puri Agung Ubud uses a Balinese Hindu political approach rooted in the religious, social (traditional), and economic values of a Pakraman (traditional) village community. Through religious, customary, and economic investment, the puri figure took advantage of his/her emotional intimacy with the village community to gain political support in the Gianyar regional election.

The Effectiveness of Decree of The Minister of Agrarian and Spatial Plan Number 276 Concerning the Appointment of Pakraman Village as The Holder of Land Rights

The land rights registration before issuing the Decree of the Minister of State for Agrarian Affairs Number 276 of 2017 concerning the appointment of Pakraman Village as the subject of the holder of land rights has yet to be completed and based on the Decree. All druwen Village lands can be registered on a cadastral basis to obtain evidence rights called certificates without harming village manners which, before this decree was issued, had utilized/used the druwen village lands. The problem is balancing control and ownership of land rights belonging to Pakraman Village to create an even distribution of land tenure by Krama Desa. This study uses a type of empirical legal research with descriptive-analytical research. The approach used is a sociological approach, with the types of data: primary and secondary data, data sources are field and library data sources, and the research location is in Buleleng District, Buleleng Regency. The registration of druwen village lands in the Buleleng sub-district, Buleleng Regency, has been carried out completely. However, some villages have yet to be registered because the village druwen lands are controlled by village krama in groups called krama dadia. The rest have effectively implemented the Decree of the Ministry of Agrarian Affairs Number 276 of 2017 in Buleleng District, Buleleng Regency.

Efektivitas Ngaben Kremasi di Krematorium Bebalang Bangli

This research is motivated by the condition of Balinese society which is increasingly modern with the influence of technology so that it has an impact on Balinese traditions and culture, especially the Ngaben Ceremony. Currently, conventional cremation ceremonies have been replaced with cremation cremations through crematoriums, one of which is the crematorium in the Bangli area, namely the Bebalang Crematrium. The crematorium cremation, which has many differences, raises questions about how effective the implementation of the crematorium cremation is and how the Pakraman village responds to the new tradition. This study also reveals the various reasons people have for holding a crematorium cremation ceremony. The purpose of the study was to determine the effectiveness of the Ngaben crematorium and the response of the Pakraman village in responding to changes in the Ngaben tradition. The research uses qualitative methods with a phenomenological approach, data collection through interviews, observations and literature studies. The results obtained in the study are that crematorium cremations are effective to be carried out in today's modern era which requires everything to be practical and efficient, Pakraman village The reason people choose to do Ngaben in the crematorium is also based on several factors including socio-cultural factors, social structure factors, factors economy, labor and time factors as well as certain condition factors in a region. So far, the awig-awig prevailing in Pakraman village does not limit the existence of crematorium cremations and the ceremony is adjusted to the times, not because an individual is subject to customary sanctions or other things. In carrying out the crematorium cremation, the Pakraman village community is also invited to attend as a symbol of harmony and maintain good relations between individuals and the community so as to minimize the risk of offence or misunderstanding.

Sesetan Traditional Village as Social and Art Aspect

Sesetan Traditional Village is a village that is used as the basis for the preservation of traditions, customs, and Balinese culture. Sesetan PakramanVillage exists with various social, artistic and local culture approaches which include the social structure of Sesetan community, the arts and culture of Sesetan Village and the sekaa (traditional group) that bond as a local tradition, becoming an icon of Denpasar City. Sesetan Traditional Village has a wider area than the other area of South Denpasar Districts. Definitely, some clans or soroh of the Krama residents who live in Sesetan PakramanVillage are diverse. They consist of residents from different clans who form a community based on genealogical descent. When viewed from the structure of community, Sesetan Traditional Village consists of several krama, namely Krama Pengarep, Krama Tamiu, Krama Nyada, Krama Pangile. All these Krama are involved and they synergize each other in carrying out ngayah in the village, and assisting krama who are carrying out religious rituals. The existence of Sesetan Pakraman Village in its culture also has the uniqueness and diversity of art. This can be seen from Banjar Kaja to the Banjar Suwung Batan Kendal area which has a diversity of traditions, arts and culture, as well as aspects of religiosity framed in Hinduism. Such as, Omed-Omedan tradition, Ngelawang, the art of Calonarang dance drama and many others. It becomes interesting topic in this study regarding the socio, cultural and arts that developed in Sesetan Pakraman Village.

Does transformational leadership, empowerment, and work ethic effect on job enrichment and employee performance?

This study aims to prove and analyze the effect of transformational leadership, empowerment, work ethic on job enrichment and employee performance. The object and location of this research is the Village Credit Institution (LPD) as a financial institution owned by Pakraman Village in 9 districts/cities in Bali. The sampling technique is based on the proportionate random sampling method, which is taking samples from each LPD area of ??the Traditional Village randomly and proportionally, because the population members are homogeneous. The size of the sample is 300 people. Based on the results of the analysis and hypothesis testing that have been carried out, the results of this study indicate that of the 7 hypotheses proposed, all of them are proven true or supported by empirical facts, which predict a significant direct effect between transformational leadership factors, empowerment, work ethic and employee performance.

Implikasi Keputusan Majelis Utama Desa Pakraman Bali Nomor 01/KEP/PSM-3/MDP BALI/X/2010 tentang Kedudukan Wanita Bali dalam Keluarga dan Pewarisan

The purpose of this study was to analyze the philosophical basis and implications of the Decision of the Main Assembly of Bali Pakraman Village Number 01/Kep/Psm-3/MDP Bali/X/2010 on the position of Balinese women in the family and inheritance. This study used a normative juridical method with a philosophical and conceptual approach, which discussed legal rules or regulations as a system associated with legal events. The study results showed that the philosophical basis for the Decision of the Main Assembly of the Bali Pakraman Village Number 01/Kep/Psm-3/MDP Bali/X/2010 was a patrilineal system Balinese society which did not provide opportunities for Balinese women to become heirs. The implication of the decision of the Main Assembly of the Bali Pakraman Village Number 01/Kep/Psm-3/MDP Bali/X/2010 was the realization of gender equality between Balinese men and women in obtaining rights, although with different amounts of inheritance.

Tri Mandala in the Layout of Pakraman Penglipuran Bangli, Bali

Penglipuran Pakraman Village, located in the administrative village of Kubu, Bangli District, Bangli Regency, is one of the Pakraman villages in Bali Province. Penglipuran Pakraman Village maintains the traditions and traditional values of Balinese people in daily life based on Hindu teachings and also as a tourist village. The people of Penglipuran Pakraman Village carry out the philosophy of Tri Hita Karana in terms of their lives, one of which is applying the concept of Tri Mandala in the spatial layout of the village. This can be seen from the arrangement of houses, temples and other areas that produce a spatial layout that provides order, comfort and beauty. The purpose of this study is to determine the concept of Tri Mandala applied in Penglipuran village layout through literature study. Based on the literature study, the Tri Mandala concept is the concept of division of space and the value of the space area, the concept of traditional Balinese architecture, the concept of house layout, the concept of village layout, consisting of Nista Mandala, Madya Mandala and Utama Mandala. in the Nista Mandala area there is a village cemetery, Pura Dalem Pelapuhan, Pura Dalem Pingit, Bangli Regency hero's graveyard, sports field and agricultural area. In the Madya Mandala area there are Pakraman village settlements, banjar halls and sports fields, in the Main Mandala area there are Penataran Temples / Bale Agung Temples / Puseh Temples and bamboo forests.
 
 Keyword: Culture; Desa Pakraman; Penglipuran; Spatial planning; Tri Mandala

Perubahan Fungsi Teba di Pekarangan Desa Nyuh Kuning

Teba land change of function at Nyuh Kuning Village. Nyuh Kuning Village is one of four pakraman (traditional) village in Mas Village, Ubud District, Gianyar Regency, Bali Province which has developed well because of its tourism sector. The rapid development of tourism has resulted significant changes in the useof land in this village. This study aims to explore the pattern of teba landuses changes due to tourism, the factors that cause these changes, and the consequences of these changes on green open space. The research method used was qualitative research. The sample selection used was purposive random sampling technique which was processed by systematic triangulation. The result showed that the change of teba was as follows: 22,7% for domestic dwelling, 6,8% for comercial buildings/domestic buildings with half of the land functioned for plantation for religious purposes and for food needs, 15,9% without teba land, 9,1% are still intact, and the rest of 45,5% as a commercial building for financial needs of the community. The factors that affect the change in the function of teba were internal factors; social, economic and cultural. As well as external factors such as political and policy factors. Futhermore, the consequences of changes in the function of the teba have a significant impact on the disruption of the bio-ecological (physical) functions, social and cultural functions, the balance of the ecosystem, and the aesthetic/architectural functions of the traditional Balinese heritage.

Pengembalian Kredit dalam Hal Meninggalnya Debitur pada Lembaga Perkreditan Desa (LPD) Buduk, Mengwi Kabupaten Badung

Village Credit Institution is a financial institution located in the Pakraman village which was established based on regional regulations and local awig-awig. In credit repayment, there are some factors that cause credit cannot be returned by the debtor, one of which is when the debtor dies. The problems examined in this study are the factors that cause the debtor to be unable to return credit to the Buduk Village LPD, and how to return credit to the Buduk Village LPD in the event the debtor dies. The type of research used is the empirical legal research with sociological approach and the fact approach. The results illustrate that the factors that cause the debtor to be unable to return credit to the Buduk LPD are bankruptcy of the business, the debtor's payment ability, the debtor's health, the debtor's death. Then, the procedure of credit refund at the Buduk LPD, namely the amount of the loan or principal will be subject to loan rate from the principal amount paid by the debtor, if the debtor dies, the credit return is delegated to the heirs by submitting a death certificate first.

KEWIRAUSAHAAN BERBASIS SPIRITUAL HINDU DI BALI

The high intensity of the yajňa ceremony in Bali has the opportunity to impoverish the Hindu community in Bali. Because the implementation of the yajňa ceremony is complex and takes a long time for the Hindu community to work for a living. In addition, the implementation of the yajňa ceremony is quite costly. On the other hand, the implementation of the yajňa ceremony in Bali also creates business opportunities for traders (entrepreneurs). However, the business opportunities that arise from the implementation of the yajňa ceremony in Bali are actually exploited by more immigrants. This happens because his entrepreneurial spirit is still low, much influenced by agrarian culture, prestige, lack of talent to become traders, is bound by Pakraman village activities, and capital constraints. This study examines the meaning and meaning of entrepreneurship in life, the concept of entrepreneurship in Hinduism, and business opportunities in Hindu life in Bali.The concept of entrepreneurship in Hinduism is taught in the Holy Bible Atharvaveda III.24.5, Canakya Nitisastra I.9, and Canakya Nitisastra VI.5. In addition, the teachings to become entrepreneurs (entrepreneur) are also taught regularly through the Matiti Swara ritual at the Ngusaba Kedasa Ceremony at Ulun Danu Batur Temple, Batur Village, Bangli Regency.A promising business opportunity to be involved in the life of Hinduism in Bali is to fulfill the needs of the yajňa ceremony, in addition to meeting the consumption of the general public. According to Geertz (2000: 164), periodic major ceremonies (redistributive) in Bali were used as one of the four trade flows in Bali by kings (puri-puri) in the 19th century. Thus, people from various professions can take advantage (profit) from the periodic implementation of these major ceremonies.