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NILAI-NILAI TESENG DALAM KONSTRUKSI AKUNTABILITAS DI SEKTOR PERTANIAN
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.
PROGRAM DOKTOR ILMU AKUNTANSI, UNIVERSITAS SULTAN AGENG TIRTAYASA
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S Agriculture (General)