<> "The repository administrator has not yet configured an RDF license."^^ . <> . . . "NILAI-NILAI TESENG DALAM KONSTRUKSI \r\nAKUNTABILITAS DI SEKTOR PERTANIAN"^^ . "This study aims to reveal how the Bugis Bone community interprets teseng \r\nvalues in the construction of accountability within the agricultural sector, as well \r\nas to compare them with modern accountability in order to generate an alternative \r\naccountability framework. The research employs a qualitative design with a \r\nphenomenological approach and an interpretive-constructivist paradigm. Data \r\nwere collected through observation, documentation, interviews, and focus group \r\ndiscussions (FGDs) involving key actors in the practice of teseng. \r\nThe findings indicate that teseng shapes an accountability system based on \r\ntrust, equality, and collective responsibility. The teseng accountability model, as \r\nconstructed in this study, highlights four principal dimensions: moral-social, \r\ncollective-relational, spiritual, and narrative-orality. The core values underpinning \r\nthe teseng accountability construction include siri, lempu, pesse, and reso na \r\nmappesona ri Dewata Sewwae, which establish non-contractual working relations \r\nwhile maintaining both social and moral legitimacy. \r\nand \r\nFurthermore, the study successfully compares and reconstructs modern \r\naccountability, \r\nsubsequently \r\nformulates \r\nan \r\nintegrative-collective \r\naccountability concept as an original contribution. This concept incorporates \r\nspiritual-transcendental, social-relational, economic-ecological, legal-formalistic, \r\nand narrative-symbolic dimensions in ensuring accountability. These findings \r\npresent a more holistic novelty, whereby accountability is no longer singular \r\n(economic/legal), but rather integrative—combining modern (formal) values with \r\nlocal-cultural (spiritual-ecological) values, thereby producing a multi-level \r\naccountability paradigm. \r\nThe limitation of this research lies in its cultural locality, focusing on the \r\nBugis Bone community, which may constrain cross-cultural generalizability. \r\nNevertheless, these findings open opportunities for replication in other indigenous \r\ncommunities to broaden the understanding of accountability rooted in local \r\nwisdom."^^ . "2026" . . . . . . . . . "UNIVERSITAS SULTAN AGENG TIRTAYASA"^^ . . . "PROGRAM DOKTOR ILMU AKUNTANSI, UNIVERSITAS SULTAN AGENG TIRTAYASA"^^ . . . . . . . . . . . . "Muhamamad"^^ . "Aras Prabowo"^^ . "Muhamamad Aras Prabowo"^^ . . "agus"^^ . "solikhan Yulianto"^^ . "agus solikhan Yulianto"^^ . . "windu"^^ . "mulyasari"^^ . "windu mulyasari"^^ . . "meutia"^^ . "meutia"^^ . "meutia meutia"^^ . . "UNIVERSITAS SULTAN AGENG TIRTAYASA"^^ . . . "FAKULTAS EKONOMI DAN BISNIS"^^ . . . "PROGRAM DOKTOR ILMU AKUNTNASI"^^ . . . . . . . "NILAI-NILAI TESENG DALAM KONSTRUKSI \r\nAKUNTABILITAS DI SEKTOR PERTANIAN (Text)"^^ . . . "NILAI-NILAI TESENG DALAM KONSTRUKSI \r\nAKUNTABILITAS DI SEKTOR PERTANIAN (Text)"^^ . . . "NILAI-NILAI TESENG DALAM KONSTRUKSI \r\nAKUNTABILITAS DI SEKTOR PERTANIAN (Text)"^^ . . . "NILAI-NILAI TESENG DALAM KONSTRUKSI \r\nAKUNTABILITAS DI SEKTOR PERTANIAN (Text)"^^ . . . "NILAI-NILAI TESENG DALAM KONSTRUKSI \r\nAKUNTABILITAS DI SEKTOR PERTANIAN (Text)"^^ . . . "NILAI-NILAI TESENG DALAM KONSTRUKSI \r\nAKUNTABILITAS DI SEKTOR PERTANIAN (Text)"^^ . . . "NILAI-NILAI TESENG DALAM KONSTRUKSI \r\nAKUNTABILITAS DI SEKTOR PERTANIAN (Text)"^^ . . . "NILAI-NILAI TESENG DALAM KONSTRUKSI \r\nAKUNTABILITAS DI SEKTOR PERTANIAN (Other)"^^ . . . . . . "indexcodes.txt"^^ . . . "NILAI-NILAI TESENG DALAM KONSTRUKSI \r\nAKUNTABILITAS DI SEKTOR PERTANIAN (Other)"^^ . . . . . . "indexcodes.txt"^^ . . . "NILAI-NILAI TESENG DALAM KONSTRUKSI \r\nAKUNTABILITAS DI SEKTOR PERTANIAN (Other)"^^ . . . . . . "indexcodes.txt"^^ . . . "NILAI-NILAI TESENG DALAM KONSTRUKSI \r\nAKUNTABILITAS DI SEKTOR PERTANIAN (Other)"^^ . . . . . . "indexcodes.txt"^^ . . . "NILAI-NILAI TESENG DALAM KONSTRUKSI \r\nAKUNTABILITAS DI SEKTOR PERTANIAN (Other)"^^ . . . . . . "indexcodes.txt"^^ . . . "NILAI-NILAI TESENG DALAM KONSTRUKSI \r\nAKUNTABILITAS DI SEKTOR PERTANIAN (Other)"^^ . . . . . . "indexcodes.txt"^^ . . . "NILAI-NILAI TESENG DALAM KONSTRUKSI \r\nAKUNTABILITAS DI SEKTOR PERTANIAN (Other)"^^ . . . . . . "indexcodes.txt"^^ . . "HTML Summary of #58749 \n\nNILAI-NILAI TESENG DALAM KONSTRUKSI \nAKUNTABILITAS DI SEKTOR PERTANIAN\n\n" . "text/html" . . . "S Agriculture (General)"@en . .