EXPLAINING ACCOUNTABILITY PRACTICES IN SUBAK ORGANIZATIONS

Preliminary

Accountability is a relationship between the giver, the recipient and other parties outside themselves about something that is accepted in common sense (Roberts & Scapens; 1985). Accountability is needed by every organization, both private and non-governmental public organizations. That is because the organization is not only related to internal parties, but also related to external organizations. This is in line with what was expressed by Gray et.al (2006), that accountability is the right of the community or groups in society that arise due to the relationship between the organization and the community. Internally, accountability is an organization's rights and obligations (Lehman, 2005).

Stanbury (2003) states, accountability can be interpreted as a form of obligation to account for and explain the achievements of the implementation of the mission of the organization in achieving the goals and objectives set through the media 'accounting' which is carried out periodically. Coverage is broader than just financial accountability, Paton (1992) states that, the concept of accountability is not just formal financial accountability, but broader than that, namely the ability to increase responsibility to the organizational environment that includes society, government and compliance with regulations.

More explicitly, that in accountability is not only a financial problem but it involves social and moral aspects. This means that accountability is not limited to accountability for something that is handed over between the two parties, but there are also other parties known as stakeholders who have a relationship with the individual or group by promoting social and moral aspects.

Talking about accountability, it will not be separated from an accounting perspective. Accounting products are the main basis for economic accountability. This means that accounting will reach the lives of various organizations, both business and non-business organizations and various organizations in society. Ives et al (2004) asserted that accounting practices in various social systems in society are seen as a form of accountability. This perspective illustrates that accounting practices are not only for business entities, but are also used by social entities such as churches, pesantren and other religious organizations and community organizations that develop in society.

Ommemoration of Subak Footprint

Subak is essentially a farmer community organization. The style of this organization is socio-agrarian-religious and aims to increase agricultural production and thus explicitly to improve the welfare of members and the wider community.

Subak has a long history in Balinese life. Historical facts about when this organization began was very rare. Purwita (1993) and Wisanjaya (2006) revealed a number of historical facts concerning Subak in Bali, in 882 AD a farming system with paddy fields and regular fields was found. Sukawana inscription for 896 BC. This inscription contains the term "huma" which means rice field and the word "perlak" which means non-irrigated rice fields or fields. The existence of these words corroborates the suspicion that Subak has existed since 896 AD. Other inscriptions that also relate to Subak include the 989 BC Bebetin inscription, the 994 BC Udayana inscription, the 1012 Batuan inscription and the Raja Purana Klungkung inscription 1072 AD.

As a socio-agrarian-religious organization, Subak was formed to improve the welfare of its members and of course the surrounding community. Its main characteristic is an irrigation system, meaning how to manage water resources in such a way that these resources can be used fairly and optimally by members. This means that water can be used by each member fairly, so that welfare can be enjoyed together.

Prosperity is an ideal condition and a dream of every human being in society. Various attempts were made to achieve these conditions. Naturally, if various efforts are made to make it happen. One of them is by reducing various factors that hinder the achievement of these ideal conditions (Soetomo, 2008: v).

Prosperity in the context of Dharma teachings includes 2 (two) main goals of life, the first is jagadhita (artha and kama dharma-based ), the second is moksa, which is a state in which humans are free from worldly ties and united with Brahman. The four elements contained in the purpose of life are called Catur Purusa Artha, including dharma, artha, kama and moksa (Sucipta, 2009; 2), thus the welfare achievements in the teachings of the Dharma include the welfare of birth and mind. These goals can be achieved by yoga chess paths, namely Jnanayoga, Baktiyoga, Karmayoga and Rajayoga (Sudarta and Atmaja, 2005; 24).

Subak religiosity is a major factor that cannot be released in their lives. Every step taken in managing agriculture cannot be separated from their attachment to religious rituals, which in Bali is better known as 'yadnya'. Yadnya is a holy sacrifice, as a form of gratitude for the gift of Brahman.

Yadnya not only describes gratitude, but has a much broader meaning. Yadnya can be viewed from the perspective of accountability. Yadnya in the form of religious ceremonies performed by Subak is a form of swadharma (accountability) to Brahman. Rice fields, water, plants, livestock involved in agriculture are invaluable gifts from Brahman. Logical if there is an accountability that must be submitted for the management of the gift, the context is in the form of yadnya and applied in various rituals / ceremonies that originate from god.

The series of ceremonies in agricultural management begins with the ceremony of picking up water, maintaining plants, preparing for the harvest and the ceremony after the harvest is complete. At each of these stages is a reflection that illustrates how the closeness of subak members with Brahman the Creator, nature and fellow subak members. In each series of ceremonies involving each subak member, it can be seen that the togetherness in the subak environment

Closing

Explicitly it appears in the series of ceremonies carried out is a collaboration between adat and tatwa originating from organized religion and running in harmony. Accountability in a subak perspective known as swadharma is reflected in various rituals / ceremonies. Swadharma subak contains 3 (three) main values; first bakthi, is a form of accountability to Brahman, secondly compassion, a form of accountability to nature, how plants and land are properly maintained through ceremonies and necessary steps, thirdly sharpening, fostering, forms of accountability to fellow subak members, in various forms of togetherness known as the motto 'salulung subayantaka sarpanaya'.

The explanation above reflects that swadharma or subak responsibility is related to the "sekala" and "niskala" aspects. This means that accountability by subak involves three important components namely; Brahman, nature and subak members themselves, and the swadharma that is carried out are able to maintain harmony in life.