SYNERGY OF CUSTOMARY VILLAGE AND ADMINISTRATIVE VILLAGE IN STRENGTHENING THE INTERNAL CONTROL STRUCTURE OF VILLAGE-OWNED ENTERPRISE IN DENCARIK VILLAGE, BULELENG REGENCY, BALI
DOI:
https://doi.org/10.36563/3nywsm85Keywords:
Village-Owned Enterprise, Internal Control Structure, Customary Villages, Administrative Villages, Social CapitalAbstract
This study aims to understand the background, form, and implications of synergy between customary villages and administrative villages in strengthening the Internal Control Structure of Village-Owned Enterprises (BUM Desa) in Dencarik Village, Buleleng Regency, Bali. This study uses a qualitative approach with a case study design. Data were collected through in-depth interviews, participatory observations, and documentation studies. The results of the study show that the synergy formed is based on the need of customary villages for funding sources to support traditional and religious activities. Through economic cooperation agreements, customary villages receive a share of the benefits of the Village-Owned Enterprise, while administrative villages receive social support and customary legitimacy in the supervision and compliance of residents. The integration of socio-cultural values such as Tri Hita Karana and awig-awig-based social capital strengthens the effectiveness of the internal control structure of Village-Owned Enterprise and improves local economic performance. This research makes a theoretical contribution by expanding the understanding of socio-cultural-based internal control, as well as practical contributions as a model of collaborative governance between customary institutions and formal institutions at the village level.
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