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Ethnographic Agency Relationship in The Context of Budget: Portrait of Local Wisdom Harmonization in Bali Pakraman Village


  • Ratna Ayu Damayanti

    () (Faculty of Economics and Business, University of Hasanuddin, Makassar, Indonesia. Author-2-Name: Rahmawati Author-2-Workplace-Name: Faculty of Economics, STIE Muhammadiyah, Palopo, Indonesia Author-3-Name: Tenriwaru Author-3-Workplace-Name: Faculty of Economics, University of UMI, Makassar, Indonesia)


"Objective – This study aims to explore the interaction between principal and agent relationship in traditional villages in the context of the budget. Also, this study shows the importance of local wisdom as a guide and as a source of knowledge, to fill and form the pattern of an agency relationship in the context of a more harmonious budget. Methodology/Technique – The research method used is ethnography. Ethnography is the science of writing about race, using a more contemporary language. Ethnography can provide detailed information on the daily activities of a culture in a group. Therefore, it could make detailed notes about the behavior and beliefs of the group from time to time. Findings – This study found that the interaction between principal and agent in traditional villages in the context of the budget have using local wisdom as a guide and as a source of knowledge. Balinese local wisdom forms the pattern of an agency relationship in the frame of a harmonious budget. The characteristics of Bali is very obvious from Hindu religion, customs, and culture. All are united in a harmonious atmosphere, which cannot be separated from the participation of all the components, as well as cultural heritage. The principle of people unity has been there long before Indonesia's independence, namely Pakraman village. Novelty – This study has explored the myth and value of traditional village in Bali by using ethnography methodology, which is taken the deep value of Bali tradition."

Suggested Citation

  • Ratna Ayu Damayanti, 2017. "Ethnographic Agency Relationship in The Context of Budget: Portrait of Local Wisdom Harmonization in Bali Pakraman Village," GATR Journals afr145, Global Academy of Training and Research (GATR) Enterprise.
  • Handle: RePEc:gtr:gatrjs:afr145

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    References listed on IDEAS

    1. Fred Thompson & L. R. Jones, 1986. "Controllership in the public sector," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 5(3), pages 547-571.
    2. Jørgen Grønnegård Christensen, 1992. "Hierarchical and Contractual Approaches to Budgetary Reform," Journal of Theoretical Politics, , vol. 4(1), pages 67-91, January.
    3. Barry Mitnick, 1975. "The theory of agency," Public Choice, Springer, vol. 24(1), pages 27-42, December.
    4. McCubbins, Mathew D & Noll, Roger G & Weingast, Barry R, 1987. "Administrative Procedures as Instruments of Political Control," Journal of Law, Economics, and Organization, Oxford University Press, vol. 3(2), pages 243-277, Fall.
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    More about this item


    Budget; Agency Relationship; Village; Bali; Accounting.;

    JEL classification:

    • P11 - Economic Systems - - Capitalist Systems - - - Planning, Coordination, and Reform
    • R51 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Regional Government Analysis - - - Finance in Urban and Rural Economies

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