Punia Fund Reporting Practice Study at Pura Agung Purnasadha Tolai,Central Sulawesi

Abstract

This research aims to describe and analyze the practice of Punia Fund Reporting at Pura Agung Purnasadha Tolai, Central Sulawesi. Ethnomethodology was used as a method in this research. Data collection techniques were conducted by observation, interview, and documentation. The informants are people who are directly involved in the management of punia funds or pengempon temples, namely, the head of pengempon, pengempon secretary, pengempon treasurer and a temple devotee. The result of this research shows that; 1) Reporting of punia funds is carried out through piodalan ceremonies. Information on the use of funds is conveyed during the piodalan ceremony by conveying globally. The accountability carried out by the management is in the form of a report on the receipt of offerings in the form of bounty funds and the expenditure of ceremonial activities. 2) Submission of financial information is carried out through a gathering meeting held every 6 months, namely by distributing reports on receipts and expenditures to the congregation. The reporting process carried out both during the piodalan ceremony and the disclosure carried out during the shelter meeting always presents the congregation as witnesses in the process.