<![CDATA[Ethical challenges in digital communication are increasingly complex in multicultural societies, where universal ethical principles may not fully explain context-sensitive judgments. This study develops a Contextual Communication Ethics Model grounded in the Bugis-Makassar values of Sipakatau, Sipakalebbi, and Sipakainge. Positioned as theory-building conceptual research, it combines a critical literature review of 30 publications with conceptual analysis across universal communication ethics, digital communication ethics, local wisdom, and Islamic communication ethics. The analysis identified central constructs, compared theoretical limitations, mapped relationships across domains, and synthesized them into a conceptual framework. The synthesis indicates that local wisdom can function as a cultural reinterpretation mechanism rather than a substitute for universal ethics. Within this mechanism, Sipakatau supports dignity recognition, Sipakalebbi relational calibration, and Sipakainge corrective accountability. Together, these mechanisms are proposed to translate abstract ethical principles into contextual ethical sensitivity, comprising ethical-cue recognition, dignity and harm awareness, relational perspective-taking, and context-appropriate response selection. Contextual ethical sensitivity is subsequently proposed to support responsible digital communication, although this relationship may be conditioned by power relations, cultural hierarchy, anonymity, algorithmic amplification, and platform governance. The model contributes to communication ethics by explaining how culturally embedded values can make universal ethical principles contextually actionable while retaining commitments to dignity, non-discrimination, accountability, and meaningful participation. As a conceptual model, its proposed relationships require empirical validation across diverse cultural and digital contexts.]]>
