KONKRETISASI MODAL MANUSIA BERBASIS PEMIKIRAN KAJAO LALIDDONG

Muhammad Yamin, Haliah Haliah, Alimuddin Alimuddin, Darwis Said

Abstract


Abstrak - Konseptualisasi Modal Manusia Berbasis Pemikiran Kajao Laliddong

Tujuan Utama - Penelitian ini bertujuan memaknai modal manusia dalam tradisi mappadendang (pesta panen) berbasis pemikiran Kajao Laliddong.

Metode – Penelitian ini menggunakan metode etnografi. Sejumlah pihak yang terkait dalam tradisi mappadendang menjadi informan utama.

Temuan Utama – Konseptualisasi modal manusia memuat dimensi ade’ (intelektualitas dan integritas), asseddingeng (komitmen), paseng toriolo (dedikasi), assikanengeng (afiliasi), dan reso (kreativitas dan kinerja). Konkretisasi pemikiran Kajao Laliddong ini sangat terkait dengan sikap warani (berani) dan getteng (tegas). Modal manusia dimaknai sebagai rangkaian konsep etika, bakat, dedikasi, solidaritas, dan kesatuan tekad yang terpadu dalam sistem nilai.

Implikasi Teori dan Kebijakan – Penelitian ini berimplikasi pada upaya pengembangan teknologi akuntansi yang berkesesuaian dengan kebutuhan lokal. Modal manusia, sebagai standar moral dan etika tata kelola, dapat diterapkan dalam praktik akuntansi sektor publik.

Kebaruan Penelitian – Penelitian ini mengungkap modal manusia sebagai standar etika untuk pengembangan sistem akuntansi dan pengelolaan kekayaan desa.       

 

Abstract - Conceptualization of Human Capital Based on Kajao Laliddong’s Thought

Main Purpose - This research aims to interpret human capital in the tradition of “mappadendang” (harvest party) based on Kajao Laliddong's thoughts.

Method – This research uses ethnographic methods. Several parties related to the “mappadendang” tradition became the primary informants.

Main Findings – Conceptualization of human capital contains dimensions of “ade'” (intellect and integrity), “asseddingeng” (commitment), “paseng toriolo” (dedication), “assikanengeng” (affiliation), and “reso” (creativity and performance). The concretization of Kajao Laliddong's thoughts is strongly related to the attitude of “warani” (brave) and “getteng” (firm). Human capital is defined as a series of concepts of ethics, talent, dedication, solidarity, and unity of determination integrated into the value system.

Theory and Practical Implications – This research has implications for efforts to develop accounting technology for local needs. As a moral and ethical standard of governance, human capital can be applied in public sector accounting practices.

Novelty – This research reveals human capital as an ethical standard for developing accounting systems and village wealth management.


Keywords


intelektualitas; integritas; modal manusia; teknologi akuntansi

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DOI: http://dx.doi.org/10.21776/ub.jamal.2021.12.3.37

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