Jurnal Iqtisaduna
Prosiding International Conference on Islamic Economics and Business 2019

REVEALING THE ACCOUNTABILITY OF VILLAGE FINANCIAL MANAGEMENT AND REPORTING BEHIND THE VEIL OF LOCAL CULTURAL VALUES

Suhartono Suhartono (Universitas Islam Negeri Alauddin Makassar)
Irna Virana (Universitas Islam Negeri Alauddin Makassar)
Irmawati Irmawati (Universitas Islam Negeri Alauddin Makassar)
Nurbiah Saheba Putri (Universitas Islam Negeri Alauddin Makassar)



Article Info

Publish Date
05 Aug 2019

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.

Copyrights © 2019






Journal Info

Abbrev

Iqtisaduna

Publisher

Subject

Religion Economics, Econometrics & Finance

Description

This study aims to determine the efforts of Islamic Financial Institutions in empowering SMEs, strategies and important roles carried out by LKS in order to empower SMEs through the provision of capital to be managed in business. The method used in this research is descriptive analysis method, a ...