The Effectiveness of Tri Hita Karana Based Traditional Village Management in Covid-19 Prevention at Bali

Traditional villages are original autonomous villages that control the self-government wheels within that are still alive and their position is recognized in the government system of the Indonesian Republic. The Covid-19 pandemic that is currently happening is causing an economic slowdown and a decline in public health. Bali Regional Government issued a policy in Bali Governor Regulation Number 15 of 2020 regarding the Policy for the Acceleration of Handling Covid-19 in the Province of Bali by reallocating a Traditional Village Fund of Rp. 300,000,000.00 for the response to Covid-19 by involving the soldiers and manners of the Traditional Village. The effectiveness of the Traditional Village Fund management is based on local wisdom, where the principles of Tri Hita Karana (Parahyangan, Pawongan, and Palemahan) as a philosophical foundation that are held in carrying out every activity, program, and policy are the focus of this research. This research uses a qualitative research method. Data were taken directly from field studies and literature studies. The implementation of Tri Hita Karana provides a new color in financial management in Indonesia. Technical implementation, reporting, prosecution of alleged fraud, and consultative accountability manner and rich in local wisdom values upheld by Bendesa, Prajuru Desa Adat, and Krama Desa positively impact influencing the community mindset and behavior in complying with existing regulations or policies set. However, it cannot be denied that there are still contradictions between Bali’s traditional village governance in generating accountable and transparent management of funds.