DULAHU SEBAGAI MODEL PENGANGGARAN UNIVERSITAS BERBASIS BUDAYA GORONTALO
Abstract
Abstrak – Dulahu sebagai Model Penganggaran Universitas Berbasis Budaya Gorontalo
Tujuan Utama – Penelitian ini bertujuan untuk mendesain model penganggaran di Universitas berbasis nilai budaya Gorontalo.
Metode – Penelitian ini menggunakan metode deskriptif kualitatif. Iinforman penelitian adalah pejabat, akademisi, sosiolog, dan budayawan.
Temuan Utama – Penelitian ini menemukan tiga nilai dari tiga belas nilai yang diimplementasikan dalam setiap tahapan penganggaran. Nilai tersebut adalah dulohupa (musyawarah), heluma (mufakat), dan huyula (gotong royong). Model dulahu (matahari) yang diinternalisasi nilai islam kasih (atiolo) dan sayang (toliango) digunakan untuk mewujudkan penganggaran yang penuh keikhlasan.
Implikasi Teori dan Kebijakan – Penelitian ini menawarkan model penganggaran universitas berbasis nilai kearifan lokal Gorontalo. Hasil penelitian dapat memberikan kontribusi bagi universitas dalam mewujudkan good university governance.
Kebaruan Penelitian – Penelitian ini menggali nilai budaya Gorontalo untuk dijadikan dasar dalam model penganggaran universitas.
Abstract – Dulahu as a University Budgeting Model Based on Gorontalo Culture
Main Purpose – This research aims to design a budgeting model at the University based on Gorontalo cultural values.
Method – This research uses a qualitative descriptive method. Research informants are officials, academics, sociologists, and cultural figures.
Main Findings – This research found three out of thirteen values implemented in each budgeting stage. These values are "dulohupa" (deliberation), "heluma" (consensus), and "huyula" (cooperation). The "dulahu" (sun) model, which internalizes the Islamic values of love ("atiolo") and compassion ("toliango"), is used to realize budgeting that is full of sincerity.
Theory and Practical Implications – This research offers a university budgeting model based on Gorontalo's local wisdom values. The research results can contribute to universities in realizing good university governance.
Novelty - This research explores Gorontalo cultural values to serve as a basis for the university budgeting model.
Keywords
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DOI: http://dx.doi.org/10.21776/ub.jamal.2023.14.2.28
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