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Nurbiah Saheba Putri
Universitas Islam Negeri Alauddin Makassar
Religion Economics, Econometrics & Finance

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REVEALING THE ACCOUNTABILITY OF VILLAGE FINANCIAL MANAGEMENT AND REPORTING BEHIND THE VEIL OF LOCAL CULTURAL VALUES Suhartono Suhartono; Irna Virana; Irmawati Irmawati; Nurbiah Saheba Putri
Jurnal Iqtisaduna Prosiding International Conference on Islamic Economics and Business 2019
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v1i1.11813

Abstract

The purpose of this study is to disclouse the implementation of local culture values siri’ na pacce’ and sipakatau sipakainge to management accountability and financial reporting of the village. The value of local culture is a combination of divine values and various values that are formed as the excellence of local culture as well as geographical conditions in the broad context, as past cultural products are continuously Should be made a living. Ethnic Bugis and Makassar Ethnic are two among the four major ethnicities residing in South Sulawesi that has alignment of purpose of life and the value of the values that should be embraced by everyone in social life like siri’ na pacce and sipakatau sipakainga. Research data collected through observation, interviews, and documentation related information. From the results of the study found that the accountability of village financial management and reporting in Bontolebang Village, Bontorappo Village, and Tarowang village of Jeneponto District has been in line with these local cultural values.
Co-Authors Irmawati Irmawati Irna Virana Suhartono Suhartono