Tri Hita Karana as a Relational Financial Planning Framework in Community-Based Governance

This study examines how Tri Hita Karana operates as a relational financial planning framework structuring financial governance within a community-based nonprofit institution. While nonprofit financial research commonly interprets planning as an administrative mechanism for resource allocation, transparency, and compliance, limited attention has been given to how relational value systems shape the organization of planning priorities themselves. Addressing this gap, the study investigates how Tri Hita Karana functions as a classificatory structure linking financial planning with spiritual (parhyangan), social (pawongan), and ecological (palemahan) domains of responsibility. Using an interpretive qualitative case study approach, data were collected through semi-structured interviews with governance actors at Yayasan Bina Wisata Ubud and analyzed using framework-guided coding supported by NVivo. Matrix coding comparison and hierarchical cluster analysis were applied to examine structural relationships among relational financial planning elements. The findings show that Tri Hita Karana operates as an institutional architecture structuring planning classification, allocation balance, participatory authority arrangements, transparency practices, and cosmological legitimacy. Financial planning priorities are organized through relational responsibility domains rather than sectoral expenditure categories. The study contributes to relational financial planning scholarship by demonstrating how locally embedded value systems can function as operational coordination frameworks in community-based financial governance.