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All Journal Economics and Business Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Indonesian Journal of Taxation and Accounting
Alimuddin
Universitas Hasanuddin, Indonesia
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Symbolic Meaning and Cultural Value in the Mappanre Temme Tradition in the Bugis-Makassar Community Kartika Septiary Pratiwi Musa; Darwis Said; Alimuddin
Economics and Business Journal (ECBIS) Vol. 4 No. 5 (2026)
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i5.427

Abstract

Indonesia is known as a country rich in local culture and traditions that are passed down from generation to generation. One of the traditions that is still preserved by the Bugis-Makassar people is Mappanre Temme, which is a procession of Qur'an khatam which is an important part of the traditional wedding series. This research aims to examine the symbolic meaning and cultural values in the Mappanre Temme tradition and its relevance in the life of modern society. The method used is a literature study with a qualitative descriptive approach. The results of the study show that this tradition contains religious, educational, social, and moral values. Apart from being a symbol of the spiritual readiness of the bride-to-be, this tradition is also a medium for the preservation of Islamic values and local culture. However, modernization also affects the meaning of this tradition, so sustainable preservation efforts are needed.
Civil Servants' Interpretation of Gold Investment and Trading (Case Study of Civil Servants in South Sulawesi Province) Dinah Diyanah Burhan; Alimuddin; Darwis Said
Economics and Business Journal (ECBIS) Vol. 4 No. 2 (2026): January
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i2.274

Abstract

This study aims to analyze the interpretations, behaviors, and preferences of gold investment among civil servants (PNS) of the South Sulawesi Provincial Government in facing economic volatility and inflation. Using a descriptive qualitative method with a case study approach, this study collected data through in-depth interviews with 13 informants consisting of active civil servants, retirees, and financial practitioners, supported by secondary data analysis. The results show that PNS interpretations of gold are multidimensional, namely as an effective life buffer and hedge against inflation, as well as an instrument for fulfilling cultural obligations (uang panai' and siri'). This study found a transformation in investment behavior from gold jewelry to gold bars and digital savings, driven by mental accounting mechanisms through payroll deduction systems to discipline spending. In conclusion, the local culture of Bugis-Makassar interacts dynamically with modern financial literacy, creating a hybrid investment pattern supported by sharia compliance and the integration of regional banking technology.
Understanding Accounting Practices in Culinary MSMEs In The Tanjung Bunga Metro Area, Makassar City Andi Mulia Saleh; Alimuddin; Darwis Said
Economics and Business Journal (ECBIS) Vol. 4 No. 2 (2026): January
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i2.275

Abstract

The focus of research shifts from the dominance of positivism to a non-positivistic approach that places meaning, interpretation, and social construction at the center of analysis. One of the main approaches within this paradigm is Grounded Theory Research (GTR), a qualitative method developed by Glaser and Strauss (1967) to build empirically data-based theory through a rigorous inductive process. In the accounting context, GTR becomes increasingly relevant because reporting practices, accountability, and financial decision-making cannot be understood solely through objective measurements, but rather through social interactions, organizational values, and the interpretations of the actors involved (Ahrens & Chapman, 2006). This article aims to examine the role and relevance of GTR in modern accounting research by highlighting its philosophical foundations, methodological procedures, and contributions to the development of practice-based accounting theory. Through a systematic literature review, it is found that GTR has the ability to uncover the social dynamics that shape accounting practices such as accountability, ethics, managerial control, and institutional legitimacy that have previously been overlooked by positivistic approaches (Charmaz, 2006; Bryant & Charmaz, 2007). GTR has also proven relevant in the context of changing reporting systems, accounting digitalization, and the integration of sustainability principles such as ESG, where meaning, professional identity, and interpretive processes are dominant elements (Adams & Larrinaga, 2019). The study's findings confirm that GTR not only offers a systematic method for data collection and analysis, but also provides a more reflective, context-sensitive epistemological framework capable of generating substantive theory that is truly rooted in organizational reality. Thus, GTR is a powerful methodological alternative in enriching accounting knowledge, while providing a deeper understanding of how accounting practices are executed, negotiated, and interpreted in everyday organizational life.
RELATIONAL ACCOUNTABILITY IN CIVIC MOVEMENTS: EVIDENCE FROM THE PAREPARE CITY CARE MOVEMENT Nur'illiyyien; Alimuddin; Syarifuddin
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 4 (2026): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i4.878

Abstract

This study examines the deconstruction of accountability in the Parepare City Community Care Movement, an educational volunteer community operating in remote areas of South Sulawesi. The study is motivated by the limitations of formal accountability models in explaining accountability practices in grassroots volunteer movements that work through relationships of trust, presence, care, and impact stories rather than formal reporting structures. A qualitative case study approach was employed with semi-structured in-depth interviews conducted with thirteen informants consisting of founders, administrators, active volunteers, and community leaders. Thematic analysis with a deconstructive orientation was used to read tensions, oppositions, and traces of meaning in informant narratives. The results reveal that accountability in the Parepare City Community Care Movement is practiced through simple reports as traces of trust, narrative-visual accountability through photos, videos, and impact stories that disrupt the dominance of numbers, beneficiary-centered accountability where children and remote communities become the ethical center of responsibility, and remote children as moral auditors whose expectations create ethical pressure shaping volunteer behavior. The study demonstrates that accountability in volunteer movements is not the absence of formalities but minimal formalities linked to strong social relations, where the center of accountability shifts from reports to relationships. The findings contribute to non-profit accountability literature by offering the concept of community-based relational accountability, showing that accountability is not only the obligation to provide accounts but also the willingness to answer the calls of other parties as a promise, presence, and sustainability of relationships.
From Income Enhancement to Protection Against Misfortune: Interpreting Zakat in Business Practice through a Social–Spiritual Accounting Perspective Sultan; Alimuddin; Sahrir
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.942

Abstract

Purpose - This study explores how internal business actors interpret zakat in business practice through a social–spiritual accounting perspective. It moves beyond viewing zakat solely as a normative obligation, Sharia compliance instrument, or redistribution mechanism by examining how actors connect economic calculation, social responsibility, and spiritual consciousness.Method - Using an interpretive paradigm and an interpretive phenomenological approach, the study investigates business actors involved in Liquefied Petroleum Gas distribution and fuel station operations in Palopo City. Data were collected through semi-structured interviews with business owners and internal actors engaged in zakat practices, supported by observation and documentation. Analysis involved identifying significant statements, thematic coding, clustering themes, researcher reflection, and constructing the essence of participants’ lived experiences.Findings - Two principal meanings of zakat emerged: zakat as an expectation of material value enhancement and zakat as protection against misfortune (bala’) or as a spiritual safeguard. These meanings do not demonstrate that zakat causally increases income or removes business risk; rather, they reflect participants’ interpretations of blessing (barakah), business continuity, inner peace, and security in conducting business activities.Research implications - The findings extend Islamic accounting discourse by showing that zakat concerns not only wealth measurement and distribution, but also the formation of ethical and spiritual consciousness in business practice. As a context-specific phenomenological inquiry, the study offers interpretive rather than generalizable conclusions.Originality - This study provides a localized phenomenological account of zakat as lived and experienced by business actors, highlighting its simultaneous economic, social, and spiritual meanings.
Justice Accounting in the Profit-Sharing Practices of Bagang Fishermen: A Qualitative Study on Trust, Roles, and Daily Cash Distribution Sofyan Syamsuddin; Alimuddin; Riyanti
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.949

Abstract

Purpose - This study aims to analyze how justice accounting is applied in the profit-sharing practices of Bagang fishermen, focusing on informal mechanisms based on trust, verbal agreements, and fair distribution of results from the perspectives of three key worker roles. Methods - A descriptive qualitative method was employed, involving semi-structured interviews with three experienced informants in Bagang fishing enterprises. Data were thematically analyzed to explore profit-sharing practices and perceptions of social justice, validated through source triangulation and member checking. Findings - Justice accounting is practiced informally, through trust, verbal agreements, and proportional profit-sharing based on net income after operational costs and traders’ commissions. Notably, "daily cash distribution" refers to allowances derived from a portion of the catch, given daily to workers for subsistence needs before final profit sharing. These mechanisms are perceived as supporting social justice, trust, and economic sustainability within the community. Research implications - The study highlights the significance of recognizing informal economic practices in accounting scholarship and policymaking, emphasizing support for small-scale fishermen within socially just frameworks. Originality - This research contributes by identifying daily cash distribution as a distinct informal accounting practice in Bagang communities and by developing a justice accounting framework integrating local coastal values, stakeholder theory and legitimacy theory.
Co-Authors Andi Mulia Saleh Darwis Said, Darwis Dinah Diyanah Burhan Kartika Septiary Pratiwi Musa Nur'illiyyien Riyanti Sahrir, Sahrir Sofyan Syamsuddin Sultan Syarifuddin