TE'SENG ACCOUNTING AS AN ALTERNATIVE IN REALIZING SUSTAINABLE DEVELOPMENT GOALS

Muhammad Aras Prabowo, Ummu Kalsum

Abstract


Abstrak - Akuntansi Te’seng sebagai Alternatif dalam Mewujudkan Sustainable Development Goals.

Tujuan Utama - Penelitian bertujuan untuk menggali bagaimana akuntansi te’seng pada Suku Bugis Bone mampu mewujudkan SDGs.

Metode – Penelitian ini menggunakan etnografi sebagai metode. Peneliti melakukan penelusuran terkait budaya Suku Bugis Bone dan melakukan sintesis untuk menemukan akuntansi te’seng.

Temuan Utama - Akuntansi te’seng adalah konsep tradisional dari masyarakat Kabupaten Bone yang mampu menjawab tantangan global. Akuntansi te’seng dapat menjadi alternatif dalam mewujudkan tujuan SDGs.

Implikasi Teori dan Kebijakan – Praktik ekonomi tradisional te’seng dapat menjadi solusi dari permasalahan yang bersifat universal. Akuntansi te’seng hanya praktik tradisional, namun mampu memberi konstribusi dan menjadi alternatif pencapaian tujuan SDGs secara global.

Kebaruan Penelitian - Penelitian ini mengkaji praktik akuntansi te’seng dan kaitannya dalam mewujudkan SDGs.

 

Abstract - Te'seng Accounting as an Alternative in Realizing Sustainable Development Goals.

Main Purpose – This study explores how te'seng accounting in the Bugis Bone Tribe can realize the SDGs.

Method – This research uses ethnography as a method. Researchers conducted searches related to the culture of the Bugis Bone tribe and synthesized them to find te'seng accounting.

Main Findings - Te'seng accounting is a traditional concept of the people of Bone Regency that can answer global challenges. Te'seng accounting can be an alternative in realizing the goals of the SDGs.

Theory and Practical Implications – Traditional te'seng economic practices can be the solution to a problem that is universal. Te'seng accounting is only a traditional practice but can contribute and become an alternative to achieving the SDGs goals globally.

Novelty - This study examines te'seng accounting practices and their links in realizing the SDGs.


Keywords


global ; pappatte’seng; te'seng accounting; traditional

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References


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DOI: http://dx.doi.org/10.21776/ub.jamal.2021.12.3.32

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