ZEBMAR
Vol. 4 No. 3 (2026): ZEBMAR, September 2026

Memaknai Akuntabilitas Melalui Epistemologi Lokal

Nurul Rusdiansyah (Universitas Negeri Makassar)



Article Info

Publish Date
30 Sep 2026

Abstract

This study aims to describe and map the values and practices of Kasepuhan Sinaresmi customary against the six dimensions of social and environmental responsibility synthesized from ISO 26000 and GRI Standards. The design used is qualitative descriptive with semi-structured interviews, participatory observation, and documentation. Fourteen values and practices are coded into six dimensions, then classified according to their level of equivalent to the standard and summarized by frequency and percentage. The results are partially equivalent, and unmapped. Full equivalence only appears in natural resource management and legal compliance, while unmapped practices are spiritual-cosmological and cultural. The novelty of this study is a three-level equivalence matrix that can be replicated and the identification of "unmapped residues" with the direction of analysis from the community towards the standard.

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Journal Info

Abbrev

zebmar

Publisher

Subject

Description

Jurnal ZEBMAR (Zentrum Economic, Business, Management, and Accounting Research) merupakan jurnal elektronik yang menyediakan wadah untuk memublikasikan artikel penelitian orisinal, artikel tinjauan dari kontributor, serta berita teknologi terkini yang berkaitan dengan ilmu akuntansi, praktik ...