Factors that influence the performance of the LPD supervisory board by modifying the culture of the local wisdom organization Tri Hita Karana

This research is a research study program (PUPS) currently underway in 2020. This study examines the factors that influence the performance of the supervisory board of the village credit institution (LPD) which is moderated by the culture of local wisdom organization Tri Hita Karana (THK). This research was conducted at the LPD in the city of Denpasar because the development of the LPD in the city of Denpasar is considered good and has high assets. The average LPD assets in the city of Denpasar is Rp 62 billion compared to Badung and Gianyar districts, which are Rp 59 billion and 17 billion respectively, so that the LPD in Denpasar becomes a pilot project to go digital. LPD assets in the city of Denpasar that are large enough on average are very risky for financial abuse. These large LPD assets need to be monitored so that the LPD oversight board is responsible for overseeing and controlling LPD activities. This research examines and empirically determines the factors that influence the performance of LPD supervisory bodies that are moderated by THK culture. The population of this research is the entire LPD supervisory board in Denpasar using the purposive sampling method. The results of the study expect that the independence, professionalism, mastery of the accounting information system will affect the performance of the LPD supervisory board which will be strengthened by the THK-based organizational culture. These results can also be used as guidelines for appointing supervisory bodies in the LPD.