Cokorda Gde Bayu Putra, Ni Luh Putu Wiagustini, Ida Bagus Anom Purbawangsa, I Gde Kajeng Baskara, I Putu Sudana
The sustainability of financial governance at Ulun Danu Batur Temple cannot be separated from the role of actors in accountability events who maintain the integrity of the structures and systems that have been built from their ancestral times. The purpose of this study is to reveal the awareness of the perpetrators of accountability events at Ulun Danu Batur Temple in carrying out their roles as administrators of religious organizations. A qualitative method with a phenomenological approach is used in this study to explore the awareness of the perpetrators of the event through the search for cause and purpose motives. The results of the study revealed that, the motive for the perpetrators of the events at Ulun Danu Batur Temple to practice accountability was caused by the awareness of the perpetrators of the events thatThe relationship is so complex between the lives of the Balinese people who depend on the availability of Lake Batur water for their rice fields and the religious awareness of the people with the belief in Ida Bhatari as the giver of prosperity for human life, so that the practice of accountability carried out by the Pangempon indicates to maintain the inner bond of all Balinese people with Ulun Danu Batur Temple. Meanwhile, the motive for the perpetrators of events to practice accountability is based on the motive to always obey the continuity of the tradition that has been built based on complex causal relationships with various entities that are not only between horizontal entities, but also represent the relationship between humans and nature that is always maintained.