TRANSFORMASI NILAI BUDAYA DALAM MEMBANGUN AKUNTABILITAS ORGANISASI PEMERINTAH DAERAH STUDI ETNOGRAFI KRITIS AKULTURASI
DOI:
https://doi.org/10.29303/jaa.v8i1.324Keywords:
acculturation, accountability, transformAbstract
This research was conducted to transform local cultural values in building local government organizational accountability. The object of research is the local government organization of Tana Toraja. The determination of the research location is based on the existence of local culture which is still maintained by the local community. This study uses a postmodern paradigm with a critical acculturation ethnographic method. The research results transform cultural values, namely tallu bakana and the role of the tongkonan as an element of leadership and an element of governance. An organizational leader with the value of tallu bakana implies that an organizational leader must have courage, knowledge and wisdom. In the aspect of organizational governance, placing the organization as a pillar that is able to accommodate all stakeholder interests and resolve problems in a deliberative and amicable way
References
Ada, J. L. (2009). Understanding and processing transformation correctly. Conference of Toraja Culture transformation. Rantepao, Indonesia. Rantepao: Conference of Toraja Culture Transformation.
Alamsyah. (2016). 183 Kepala daerah tersangka korupsi. jakarta: Kompas.
Gray, R., B., J., & David, C. (2006). NGOs Civil Society and Accountability; Making the people accountable to Capital. Accounting Auditing and Accountability Journal, 319-348. https://discovery.dundee.ac.uk/en/publications/ngos-civil-society-and-accountability-making-the-people-accountab
Jensen, M., & Mackling, W. H. (1976). Teory of The Firm : Managerial Behavior Agency Cost and Ownership Structure. Journal of Financial Economics, 305-360. https://doi.org/10.1016/0304-405X(76)90026-X
Laughlin, R. C. (1990). A Model of Finacial Accountability On The Church of England. Financial,Accountability & Management, 93-114. https://www.researchgate. net/publication/229901170_A_model_of_financial_accountability_and_the_Church_of_England
Magfuroh, N. (2016). Faktor-faktor yang menajdi penyebab korupsi. jakarta: kompasinana.
Parker, L., & Gould, G. (2000). Changing public sector Accountability Critique New Directions. London: Blackwell Publisher. https://www.researchgate. net/publication/228035802_Changing_Public_Sector_Accountability_Critiquing_New_Directions
Pasoloran, O. (2015). Narcissism In Local Budgeting: The Mirror and Mask Effects of Public Aspiration Fund. International Journal of Accounting and Busienss Society (IJABS), https://ijabs.ub.ac.id/index.php/ijabs/article/view/267
Randa, F. (2011a). Studi Etnografi: Akuntabilitas Spiritual pada Organisasi Keagamaan. Jurnal Akuntansi Multipardigma (JAMAL), 32-51. https://jamal.ub.ac.id /index.php/jamal /article/view/130
Randa, F. (2011b). Akuntabilitas Keuangan dalam Organisasi keagamaan. Jurnal sistem Inforamsi Manajemen dan Akuntansi, 59-83.
Randa, F. (2015). Developing Accountability Model of Local Government Organization : from Managerial Accountability to Public Accountability (Naturalistic Study on Local Government Tana Toraja). Procedia- Social and Behavioral Sciences, 665-672. https://www.sciencedirect.com/science/article/pii/S1877042815054397
Randa, F., & Pasoloran, O. (2021). Testing Model Accountability in Public Sector organization (Studi on goverment Regional tana Toraja,South Sulawesi. Psychology and Ecucation Journal, 278-286. http://psychologyand education.net/pae/index.php/pae/article/ view/771
Saerang, D. (2001). Accountability and Accounting in a Religius Organization : An Interpretive Etnographic Study the Pentacostal Church of Indonesia. Walonggong: Walonggong University.
Sarantakos, S. (1993). Social Research. South Melborne: Macmillan Education Australia PTYLTD.
Sinclair, A. (1995). The Chamelon of Accountability; Forms a Discourses. Accounting organization and Society, 219-237.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Fransiskus Randa, Oktavianus Pasoloran
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.