relation: https://eprints.untirta.ac.id/58749/
title: NILAI-NILAI TESENG DALAM KONSTRUKSI   AKUNTABILITAS DI SEKTOR PERTANIAN
creator: Aras Prabowo, Muhamamad
subject: S Agriculture (General)
description: 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.
date: 2026
type: Thesis
type: NonPeerReviewed
format: text
language: en
identifier: https://eprints.untirta.ac.id/58749/1/MUHAMAD%20ARAS%20PRABOWO_7783210004_FULL%20TEXT.pdf
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identifier: https://eprints.untirta.ac.id/58749/2/MUHAMAD%20ARAS%20PRABOWO_7783210004_01.pdf
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identifier: https://eprints.untirta.ac.id/58749/3/MUHAMAD%20ARAS%20PRABOWO_7783210004_02.pdf
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identifier: https://eprints.untirta.ac.id/58749/4/MUHAMAD%20ARAS%20PRABOWO_7783210004_03.pdf
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language: en
identifier: https://eprints.untirta.ac.id/58749/5/MUHAMAD%20ARAS%20PRABOWO_7783210004_04.pdf
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identifier: https://eprints.untirta.ac.id/58749/6/MUHAMAD%20ARAS%20PRABOWO_7783210004_05.pdf
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language: en
identifier: https://eprints.untirta.ac.id/58749/7/MUHAMAD%20ARAS%20PRABOWO_7783210004_REFF.pdf
identifier:   Aras Prabowo, Muhamamad  (2026) NILAI-NILAI TESENG DALAM KONSTRUKSI AKUNTABILITAS DI SEKTOR PERTANIAN.  Doktoral thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.