Aras Prabowo, Muhamamad (2026) NILAI-NILAI TESENG DALAM KONSTRUKSI AKUNTABILITAS DI SEKTOR PERTANIAN. Doktoral thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to reveal how the Bugis Bone community interprets teseng values in the construction of accountability within the agricultural sector, as well as to compare them with modern accountability in order to generate an alternative accountability framework. The research employs a qualitative design with a phenomenological approach and an interpretive-constructivist paradigm. Data were collected through observation, documentation, interviews, and focus group discussions (FGDs) involving key actors in the practice of teseng. The findings indicate that teseng shapes an accountability system based on trust, equality, and collective responsibility. The teseng accountability model, as constructed in this study, highlights four principal dimensions: moral-social, collective-relational, spiritual, and narrative-orality. The core values underpinning the teseng accountability construction include siri, lempu, pesse, and reso na mappesona ri Dewata Sewwae, which establish non-contractual working relations while maintaining both social and moral legitimacy. and Furthermore, the study successfully compares and reconstructs modern accountability, subsequently formulates an integrative-collective accountability concept as an original contribution. This concept incorporates spiritual-transcendental, social-relational, economic-ecological, legal-formalistic, and narrative-symbolic dimensions in ensuring accountability. These findings present a more holistic novelty, whereby accountability is no longer singular (economic/legal), but rather integrative—combining modern (formal) values with local-cultural (spiritual-ecological) values, thereby producing a multi-level accountability paradigm. The limitation of this research lies in its cultural locality, focusing on the Bugis Bone community, which may constrain cross-cultural generalizability. Nevertheless, these findings open opportunities for replication in other indigenous communities to broaden the understanding of accountability rooted in local wisdom.
| Item Type: | Thesis (Doktoral) | ||||||||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengungkap bagaimana masyarakat Bugis Bone memaknai nilai-nilai teseng dalam konstruksi akuntabilitas di sektor pertanian serta membandingkan dengan akuntabilitas modern untuk menghasilkan konstuksi akuntabilitas alternatif. Penelitian menggunakan desain kualitatif dengan pendekatan fenomenologi dan Paradigma interpretif-konstruktivis. Data dikumpulkan melalui observasi, dokumentasi, wawancara dan FGD yang melibatkan aktor kunci dalam praktik teseng. Hasil penelitian menunjukkan bahwa teseng membentuk sistem akuntabilitas berbasis kepercayaan, kesetaraan, dan tanggung jawab kolektif. Model akuntabilitas teseng sebagai hasil konstruksi dalam penelitian ini mempertegas empat dimensi utama: moral-sosial, kolektif-relasional, spiritual, serta naratif dan oralitas. Nilai-nilai utama yang menopang konstruksi akuntabilitas teseng meliputi siri, lempu, pesse, dan reso na mappesona ri Dewata Sewwae, yang menciptakan relasi kerja non-kontraktual namun tetap menjaga legitimasi sosial dan moral. Selain itu, penelitian berhasil membandingkan dan mengkonstruksi akuntabilitas modern serta merumuskan konsep akuntabilitas integratif-kolektif sebagai nilai orisinal yaitu spiritual-transendental, sosial-relasional, ekonomi ekologis, legal-formalistik, dan naratif-simbolik dalam menjamin akuntabilitas. Temuan tersebut menghasilkan kebaruan yang lebih holistik. Dimensi akuntabilitas tidak lagi tunggal (ekonomi/ hukum), melainkan integratif antara nilai modern (formal) dengan nilai lokal-budaya (spiritual-ekologis), menghasilkan paradigma akuntabilitas yang multi-level. Keterbatasan penelitian terletak pada konteks lokalitas budaya Bugis Bone, yang dapat membatasi generalisasi lintas komunitas budaya. Namun demikian, temuan ini membuka peluang untuk replikasi studi di komunitas adat lain guna memperluas pemahaman tentang akuntabilitas berbasis kearifan lokal. | ||||||||||||
| Uncontrolled Keywords: | Teseng Accountability; Integrative-Collective Accountability; Teseng Accounting Akuntabilitas Teseng; Akuntabilitas Integratif-Kolektif; Akuntansi Teseng | ||||||||||||
| Subjects: | S Agriculture > S Agriculture (General) | ||||||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 08 Pascasarjana > 7783-ILMU AKUNTANSI PROGRAM DOKTOR (S3) |
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| Depositing User: | Dr Muhammad Aras Prabowo | ||||||||||||
| Date Deposited: | 05 Mar 2026 03:30 | ||||||||||||
| Last Modified: | 05 Mar 2026 03:30 | ||||||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/58749 |
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