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p-Index From 2021 - 2026
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All Journal GoodWill Journal of Economics, Management, and Accounting
Sri Depi
Universitas Hasanuddin
Economics, Econometrics & Finance

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The Meaning of Local Cultural Values ​​Siri' na Pacce in Managerial Accounting Decision Making: Qualitative Study of Business Actors in Makassar City Sri Depi; Amiruddin; Rahmawati Hs
GoodWill Vol. 6 No. 1 (2026): April 2026
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/goodwill.v61.516

Abstract

This study aims to examine the role of local cultural values, specifically Siri’ na Pacce, in shaping managerial accounting decision-making among business actors in Makassar City. The research adopts a qualitative approach using a phenomenological method to explore the subjective meanings and lived experiences of business practitioners within their socio-cultural context. Data were collected through in-depth interviews, observations, and relevant documentation, and analyzed using an interactive qualitative analysis model involving data reduction, data display, and conclusion drawing. The findings reveal that managerial accounting decisions are not solely driven by economic rationality but are significantly influenced by cultural values embedded in the Bugis-Makassar society. The concept of siri’ (self-esteem and dignity) encourages integrity, honesty, and the preservation of business reputation, while pacce (empathy and social solidarity) promotes social responsibility and ethical considerations in business practices. Consequently, accounting practices tend to be contextual, adaptive, and not always aligned with formal accounting standards, as they are shaped by social interactions, experiences, and local norms. This study contributes to the development of indigenous accounting literature by highlighting accounting as a socially constructed practice influenced by cultural and psychological factors. The findings suggest the need for a more culturally responsive and context-based managerial accounting approach to enhance its relevance and effectiveness in diverse socio-cultural environments.
The Influence of SDG Disclosure and Islamic Social Reporting on Islamic Ethical Responsibility and Maqasid Sharia Performance in Sharia Banks in Indonesia for the 2020–2025 Period. Sri Depi; Amiruddin; Asri Usman
GoodWill Vol. 6 No. 1 (2026): April 2026
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/goodwill.v61.534

Abstract

This study examines the effect of SDGs Disclosure and Islamic Social Reporting (ISR) on Maqasid Sharia Performance with Islamic Ethical Responsibility as a mediating variable in Islamic banks in Indonesia during the 2020–2025 period. The research addresses the gap in integrating global sustainability frameworks with Islamic ethical principles in measuring sharia-based performance. The main objective of this study is to analyze the direct and indirect relationships between SDGs Disclosure, ISR, Islamic Ethical Responsibility, and Maqasid Sharia Performance. This research employed a quantitative explanatory approach using secondary data derived from annual reports of Islamic commercial banks, selected through purposive sampling. Data were analyzed using multiple linear regression and mediation testing with SPSS. The results show that SDGs Disclosure has a positive and significant effect on Islamic Ethical Responsibility, although with a relatively small contribution, and does not significantly affect Maqasid Sharia Performance. In contrast, Islamic Social Reporting has a strong positive and significant effect on both Islamic Ethical Responsibility and Maqasid Sharia Performance. Furthermore, Islamic Ethical Responsibility partially mediates the relationship between ISR and Maqasid Sharia Performance but does not effectively mediate the influence of SDGs Disclosure. These findings highlight that ISR plays a more substantial role than SDGs Disclosure in enhancing ethical responsibility and achieving maqasid-based performance. This study contributes to the development of Islamic accounting literature by integrating sustainability and sharia performance concepts, and provides practical implications for improving social reporting quality in Islamic banking.
Co-Authors Amiruddin Asri Usman Rahmawati HS