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Journal : Islamic Financial And Accounting Review

STUDY ON THE IMPLEMENTATION OF THE CODE OF ETHICS FOR FINANCIAL REPORTING BASED ON LOCAL WISDOM OF BUGIS CULTURE "MALEMPU' NA MAPACCING" IN TELLUMPANUA DISTRICT, PINRANG REGENCY Herawati; Bahri, Andi; Syarifuddin, Ahmad Dzul Ilmi
Islamic Financial And Accounting Review Vol 1 No 2 (2023): Islamic Financial And Accounting Review (iFAR)
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v1i2.10655

Abstract

The Subdistrict Fund is an additional DAU (General Allocation Fund) budgeted by the Government in the State Revenue and Expenditure Budget for Fiscal Year 2019. However, the large subdistrict fund process is actually not in line with its good management. In fact, there are still many cases of misappropriation of sub-district funds in several areas. Local wisdom can be used as a basis for overcoming this problem, one of which is the local wisdom of the Bugis tribe's life values, namely malempu' na mapaccing. The research method used is a descriptive qualitative method. The data sources used are primary data, the data of which was obtained directly from interviews with parties who are competent in managing the Tellumpanua Village Fund, Suppa District and secondary data obtained from books, documents and journals/previous research theses which are related to this research. The data analysis techniques consist of data reduction, data presentation, andverification/drawing conclusions. The research results show that first,The Tellumpanua Subdistrict Government uses an accounting system to manage subdistrict funds. There are two accounting systems used, namely manual and through input into a special application, namely SIKD (Regional Financial Information System). Then the report is made at the end of the year by explaining the LPJ and then forwarded to the sub-district, then to the district, then to the province and finally to the center. Second, the local wisdom of malempu' na mapaccing is the basis for managing sub-district funds where the sub-district government strives to have honesty and cleanliness in reporting sub-district finances.
Co-Authors A. Ayuni Waris Abdulloh Fakih Abdurrahman, Farid Abidin Nurdin Afandi, Alfa Astiana Ageng Saepudin Kanda S Agustin Hanafi Agustina Rahmi Ahmad Dzul Ilmi Syarifuddin Ahmad Khumaidi Aisy, Norjehan Rihadatul Alin, Dhemes Amalia Amri, Indah Amzul Rifin Andhy Setiawan Andi Bahri, Andi Andi Nur Fadilah ANI SAFITRI, ANI Anshory, Jamil Anwar Sanusi Aprillianto, Yesaya Arie Hardian Arif Hidayat Asrorudin, Udin Astini, Baik Nilawati Asworo, Aulia Fadya Cahayani Aulanni’am Aura Nabila. A Ayuningtyas, Pridawanti Azarine Subekti, Chaesa Baehaqi Barus, Helpinta Bernadetta Germia Aridamayanti Budi Syamtoro Burhanuddin Burhanuddin Dahlan lama bawa Darmawati, Dina Debi Novita Siregar Denden Dilah Al zikri Dewi Sartika Dhian Ririn Lestari Dhian Ririn Lestari, Dhian Ririn Diksy, Yuris Dinakara Anjani Dinda Rizki Amalia Diva Adhiesti Aulia Dodik Prasetyo Dwi Rachmina Dzarra Syadzwah Edi Suhardi Rahman Eka Prasetia Hati Baculu, Eka Ekawandi, Fanny Rahman Endang Susilowati Ernandi, Deby Esti Junining Fahrurozi, Zidhan Muhammad Fajriah Noviana, Nasywaa Fauziah Syifa Haurani Feryanto Fitri Sani Gebby Epata Paulina Greace Patandianan Hadi Daeng Mapuna Hamzah Handayani, Erika Harianto Hartanto, Nono Hasanah , Iradatul Hasanah, Lailati Hayat, Moh Herlina Herlinda Firdaus Husnul, Muhammad I Made Suwasa Astawa I Nyoman Suarta Iasha, Vina Ika Lismayani Ilyas Imansa, Syahdam Ines Septiani Pratiwi Isah Cahyani Iwan Aflanie Jumiati Kadriatun Nisaq Kerin Wenabella Khaerani HARAHAP Khairun A. Roni Khoirunnisa, Munia Fitria Komariyah, Syavinah Lase, Hidawati lestari, winda Lola Illona Elfani Kausar, Lola Illona Elfani Lolla Illona Elfani Kausar Mahdi Mahmud Yunus Mapiliandari, Inda Martono Maulani, Ully Indah Meisil B. Wulur Mila Anggraeni Muhammad Ramadhan Muhammad Syahrir Muhammad Yasin Mukhlis Mulyawan, Reza Muqtadir Fajar Mustari Lamada Nazila Agustin Nor Fitriatun Nur Aini Syafira NUR, ALFIAN Nurhaedah Nurmayanti Nurwijayanti Putri Nirmala Putri, Adelia Rachmawati, Kurnia Rahmaniar, Neneng Rahmi Alendra Yusiyaka Rasyid, Rustam Efendy Retno Wahyuningrum Rezikna Rezki Rifda Nur Achriyana Arif Rifkah Dewi Rifqy, Zilzan Faqih Nur Rina Purnama Sari Risda Rizkillah, Risda Robiahasna Ritonga Rohim , Abdul Rosihan Adhani, Rosihan Rulyanti Susi Wardhani Sahniati Sakati, Sandy Novriyanto Salma Nurharisa Samad, Munawwarah Sarah Sarah, Sarah Sembiring, Rinawati Setiarini, Nuria Shalsa Nabila Sigamura, Radha Krisnamurti Sigit Wibowo Solehah, Salma Fauziah Sri Astuti A. Samad Srinawati Sugiant, Aulia Citra Sulaeman Suntari, Yustia SUPRAPTO Supriyati Suriyadi Syafnan Syafruddin Syamsiar, Syamsiar Taufik Sobri Tirta, Ardina Purnama Tohirin Tri Santoso Ummul Khaeri Masna Usman, Herlina Utami, Asriningrum Utomo, Tabita Davinia Vivi Meitasari Wahid, Darham Wasis Mundi Wibawa, Nurhalisa Wibowo, Rulianda P. Wiwi Wulan Sari Wulandari, Annisa Sri Yaumil Hafsani Siregar Yoki Pahrul Anam Yudhi Novriansyah, Yudhi Yulanda, Fitria Yulia Yunara Yulise, Bellia Yuniarti Yuniarti Yustiana Zaid Rizky, Zaid Rizkyansyah Wiguna zainal efendi hasibuan Zednita Azriani