@phdthesis{eprintuntirta58749,
            note = {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.},
          author = {Muhamamad Aras Prabowo},
            year = {2026},
          school = {UNIVERSITAS SULTAN AGENG TIRTAYASA},
           title = {NILAI-NILAI TESENG DALAM KONSTRUKSI 
AKUNTABILITAS DI SEKTOR PERTANIAN},
             url = {https://eprints.untirta.ac.id/58749/},
        keywords = {Teseng Accountability; Integrative-Collective Accountability;
Teseng Accounting
Akuntabilitas Teseng; Akuntabilitas Integratif-Kolektif;
Akuntansi Teseng},
        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.}
}