The Influence of Tri Hita Karana Culture on Good Governance

Accountability is the key in achieving good governance. One form of accountability is by measuring performance which is carried out to assess how well the Regional Apparatus Organization (OPD) performs the main tasks and functions assigned to it during a certain period. The success of implementing good governance cannot be separated from the influence of internal organizational factors, one of which is organizational culture. A pleasant work environment and culture have an important role in enhancing the performance of the most productive employees. Therefore, the influence of local culture which is a culture that is known and always carried out by everyone in the area is very important. One of the Balinese cultural philosophies, Tri Hita Karana which emphasizes the theory of balance, states that Hindu society tends to understand itself and its environment as a system that is controlled by the value of balance, and is manifested in the form of behavior. This study aims to obtain empirical evidence of the influence of Tri Hita Karana culture on good governance in the Badung Regency Government. The theory underlying this research is stewardship theory and goal setting theory. The independent variable in this study is the Tri Hita Karana culture. The dependent variable in this study is good governance. The population in this study is the Regional Apparatus Organization (OPD) in the Badung Regency Government as many as 35 OPD. The sample was selected using a non-probability sampling method with a saturated sample technique. The respondents were Regional Apparatus Organization Financial Administration Officers (PPKOPD) consisting of one division head/secretary/sub-district head, planning sub-section head, and finance sub-division head so that the number of respondents was 105 respondents. The reason for choosing this respondent is because this official is considered capable of describing the overall performance of local government agencies. The data used in the form of primary data using a questionnaire. The analysis technique used is simple linear regression. The results show that the Tri Hita Karana Culture has a positive effect on good governance