Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2026 (ICoSTAS-SAS 2026)

International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2026 (ICoSTAS-SAS 2026)

📍Badung, Indonesia🗓️ 7 October 2026

Financial Management in Sekaa Truna Truni through the Lens of Menyama Braya: A Generation Z Perspective

Authors
Wayan Eny Mariani1, *, Ni Nengah Lasmini1, I Gusti Ayu Astri Pramitari1, Wayan Tari Indra Putri1, I Komang Nova Bayu Triawan1, Agus Ari Iswara2
1Accounting Department, Politeknik Negeri Bali, Bali, Indonesia
2Faculty of Technology and Informatics, Institut Bisnis Dan Teknologi Indonesia, Bali, Indonesia
*Corresponding author. Email: enymariani@pnb.ac.id
Corresponding Author
Wayan Eny Mariani
Available Online 24 October 2026.
DOI
10.2991/978-94-6239-809-2_5How to use a DOI?
Keywords
Community Organization; Culture; Financial Management; Menyama Braya
Abstract

In the Balinese socio-cultural context, Generation Z is expected to actively contribute to Sekaa Truna Truni, a customary youth organization that plays an important role in social, cultural, and religious activities at the banjar (community unit) and village levels. In practice, decisions regarding fundraising and the allocation of organizational funds within Sekaa Truna Truni are generally reached through collective deliberation among members. Such decision-making processes are influenced not only by individual economic considerations but also by solidarity, social responsibility, and the cultural values embedded in the concept of menyama braya. This study employs a qualitative approach to explore how cultural values shape financial management of Sekaa Truna Truni which is now the majority members are Generation Z. Data were collected through in-depth interviews, observations, and documentation involving members of Sekaa Truna Truni. The findings indicate that effective financial management is determined not only by technical financial competencies but also by participatory governance, community trust, social norms, and the cultural values of Menyama Braya, which foster collective responsibility and organizational sustainability.

Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2026 (ICoSTAS-SAS 2026)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
24 October 2026
ISBN
978-94-6239-809-2
ISSN
2352-5398
DOI
10.2991/978-94-6239-809-2_5How to use a DOI?
Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

TY  - CONF
AU  - Wayan Eny Mariani
AU  - Ni Nengah Lasmini
AU  - I Gusti Ayu Astri Pramitari
AU  - Wayan Tari Indra Putri
AU  - I Komang Nova Bayu Triawan
AU  - Agus Ari Iswara
PY  - 2026
DA  - 2026/10/24
TI  - Financial Management in Sekaa Truna Truni through the Lens of Menyama Braya: A Generation Z Perspective
BT  - Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2026 (ICoSTAS-SAS 2026)
PB  - Atlantis Press
SP  - 35
EP  - 45
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-94-6239-809-2_5
DO  - 10.2991/978-94-6239-809-2_5
ID  - Mariani2026
ER  -