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primary topic: NILAI-NILAI TESENG DALAM KONSTRUKSI AKUNTABILITAS DI SEKTOR PERTANIAN

NILAI-NILAI TESENG DALAM KONSTRUKSI AKUNTABILITAS DI SEKTOR PERTANIAN
type: Thesis
type: Article
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 accountab…
date: 2026
status: published
creator: Muhamamad Aras Prabowo
author list: authors
THS: meutia meutia
THS: windu mulyasari
THS: agus solikhan Yulianto
type: EPrint
type: ThesisEPrint
is part of: repository
has document: NILAI-NILAI TESENG DALAM KONSTRUKSI AKUNTABILITAS DI SEKTOR PERTANIAN (Text)
has document: NILAI-NILAI TESENG DALAM KONSTRUKSI AKUNTABILITAS DI SEKTOR PERTANIAN (Other)
subject: S Agriculture (General)

NILAI-NILAI TESENG DALAM KONSTRUKSI AKUNTABILITAS DI SEKTOR PERTANIAN (Text)
type: Document

NILAI-NILAI TESENG DALAM KONSTRUKSI AKUNTABILITAS DI SEKTOR PERTANIAN (Text)
type: Document

NILAI-NILAI TESENG DALAM KONSTRUKSI AKUNTABILITAS DI SEKTOR PERTANIAN (Text)
type: Document

NILAI-NILAI TESENG DALAM KONSTRUKSI AKUNTABILITAS DI SEKTOR PERTANIAN (Text)
type: Document

NILAI-NILAI TESENG DALAM KONSTRUKSI AKUNTABILITAS DI SEKTOR PERTANIAN (Text)
type: Document

NILAI-NILAI TESENG DALAM KONSTRUKSI AKUNTABILITAS DI SEKTOR PERTANIAN (Text)
type: Document

NILAI-NILAI TESENG DALAM KONSTRUKSI AKUNTABILITAS DI SEKTOR PERTANIAN (Text)
type: Document

UNIVERSITAS SULTAN AGENG TIRTAYASA
type: Organization

PROGRAM DOKTOR ILMU AKUNTANSI, UNIVERSITAS SULTAN AGENG TIRTAYASA
type: Organization

Muhamamad Aras Prabowo
type: Person
given name: Muhamamad
family name: Aras Prabowo

agus solikhan Yulianto
type: Person
given name: agus
family name: solikhan Yulianto

windu mulyasari
type: Person
given name: windu
family name: mulyasari

meutia meutia
type: Person
given name: meutia
family name: meutia

FAKULTAS EKONOMI DAN BISNIS
type: Organization

PROGRAM DOKTOR ILMU AKUNTNASI
type: Organization

NILAI-NILAI TESENG DALAM KONSTRUKSI AKUNTABILITAS DI SEKTOR PERTANIAN (Other)
type: Document
is version of: NILAI-NILAI TESENG DALAM KONSTRUKSI AKUNTABILITAS DI SEKTOR PERTANIAN (Text)
is volatile version of: NILAI-NILAI TESENG DALAM KONSTRUKSI AKUNTABILITAS DI SEKTOR PERTANIAN (Text)
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has file: indexcodes.txt
has part: indexcodes.txt

NILAI-NILAI TESENG DALAM KONSTRUKSI AKUNTABILITAS DI SEKTOR PERTANIAN (Other)
type: Document
is version of: NILAI-NILAI TESENG DALAM KONSTRUKSI AKUNTABILITAS DI SEKTOR PERTANIAN (Text)
is volatile version of: NILAI-NILAI TESENG DALAM KONSTRUKSI AKUNTABILITAS DI SEKTOR PERTANIAN (Text)
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has file: indexcodes.txt
has part: indexcodes.txt

NILAI-NILAI TESENG DALAM KONSTRUKSI AKUNTABILITAS DI SEKTOR PERTANIAN (Other)
type: Document
is version of: NILAI-NILAI TESENG DALAM KONSTRUKSI AKUNTABILITAS DI SEKTOR PERTANIAN (Text)
is volatile version of: NILAI-NILAI TESENG DALAM KONSTRUKSI AKUNTABILITAS DI SEKTOR PERTANIAN (Text)
is index codes version of: NILAI-NILAI TESENG DALAM KONSTRUKSI AKUNTABILITAS DI SEKTOR PERTANIAN (Text)
has file: indexcodes.txt
has part: indexcodes.txt

NILAI-NILAI TESENG DALAM KONSTRUKSI AKUNTABILITAS DI SEKTOR PERTANIAN (Other)
type: Document
is version of: NILAI-NILAI TESENG DALAM KONSTRUKSI AKUNTABILITAS DI SEKTOR PERTANIAN (Text)
is volatile version of: NILAI-NILAI TESENG DALAM KONSTRUKSI AKUNTABILITAS DI SEKTOR PERTANIAN (Text)
is index codes version of: NILAI-NILAI TESENG DALAM KONSTRUKSI AKUNTABILITAS DI SEKTOR PERTANIAN (Text)
has file: indexcodes.txt
has part: indexcodes.txt

NILAI-NILAI TESENG DALAM KONSTRUKSI AKUNTABILITAS DI SEKTOR PERTANIAN (Other)
type: Document
is version of: NILAI-NILAI TESENG DALAM KONSTRUKSI AKUNTABILITAS DI SEKTOR PERTANIAN (Text)
is volatile version of: NILAI-NILAI TESENG DALAM KONSTRUKSI AKUNTABILITAS DI SEKTOR PERTANIAN (Text)
is index codes version of: NILAI-NILAI TESENG DALAM KONSTRUKSI AKUNTABILITAS DI SEKTOR PERTANIAN (Text)
has file: indexcodes.txt
has part: indexcodes.txt

NILAI-NILAI TESENG DALAM KONSTRUKSI AKUNTABILITAS DI SEKTOR PERTANIAN (Other)
type: Document
is version of: NILAI-NILAI TESENG DALAM KONSTRUKSI AKUNTABILITAS DI SEKTOR PERTANIAN (Text)
is volatile version of: NILAI-NILAI TESENG DALAM KONSTRUKSI AKUNTABILITAS DI SEKTOR PERTANIAN (Text)
is index codes version of: NILAI-NILAI TESENG DALAM KONSTRUKSI AKUNTABILITAS DI SEKTOR PERTANIAN (Text)
has file: indexcodes.txt
has part: indexcodes.txt

NILAI-NILAI TESENG DALAM KONSTRUKSI AKUNTABILITAS DI SEKTOR PERTANIAN (Other)
type: Document
is version of: NILAI-NILAI TESENG DALAM KONSTRUKSI AKUNTABILITAS DI SEKTOR PERTANIAN (Text)
is volatile version of: NILAI-NILAI TESENG DALAM KONSTRUKSI AKUNTABILITAS DI SEKTOR PERTANIAN (Text)
is index codes version of: NILAI-NILAI TESENG DALAM KONSTRUKSI AKUNTABILITAS DI SEKTOR PERTANIAN (Text)
has file: indexcodes.txt
has part: indexcodes.txt

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primary topic: NILAI-NILAI TESENG DALAM KONSTRUKSI AKUNTABILITAS DI SEKTOR PERTANIAN

S Agriculture (General)
type: Concept