“Tiga Tungku” Accounting in Village Financial Management

  • Markus AKB Hallan Universitas Nusa Cendana, Kupang, Indonesia
Keywords: Tiga Tungku, Village financial management, New public management


The article proposes “Tiga Tungku” as a local wisdom to become the basis of village financial management. By employing a constructive paradigm as well as literary study on the local wisdom, an alternative for village financial management is constructed. The worries and distrust that have occurred between the village government and the community can be dissipated by presenting elements of community leaders. Community leaders will act as mediators in the relationship between several parties, so that a “Tiga Tungku” relationship will break asymmetrical communication. This way, village fund management is not caused by compliance to regulations but rather the sense of obedience that becomes the moral bond between stakeholders.


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How to Cite
Hallan, M. A. (2021). “Tiga Tungku” Accounting in Village Financial Management . International Journal of Religious and Cultural Studies, 3(2), 187-202. https://doi.org/10.34199/ijracs.2021.09.07