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Siri’ na Pacce as a Foundation of Local Ethics in Promoting Village Fund Accountability and Transparency

2023-05-21
Published
27-41
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AS
Alsifah Salsabila
Faculty of Economics and Business, Muhammadiyah University of Makassar
WR
Wa Ode Rayyani
Faculty of Economics and Business, Muhammadiyah University of Makassar
Abstract

Purpose: This study aims to explore the role of Siri' na Pacce values in promoting accountability and transparency in Village Fund management in Labbo Village, Tompobulu District, Bantaeng Regency.

Research Methodology: This study employed a qualitative approach using Husserlian phenomenology. Data were collected through in-depth interviews and analyzed using the stages of noema, epoché (bracketing), and noesis.

Results: The findings reveal that Siri' na Pacce serves as a moral foundation for village officials in ensuring accountability through honesty, responsibility, and trustworthiness. These values also strengthen transparency by encouraging information disclosure and fostering community participation in Village Fund management.

Conclusions: Siri' na Pacce plays a significant role in reinforcing accountability and transparency in Village Fund management, thereby supporting the implementation of good village governance.

Limitations: This study was conducted only in Labbo Village, Tompobulu District, Bantaeng Regency, with a limited number of informants. Therefore, the findings reflect the experiences of participants in the study area and cannot be generalized to villages with different social and cultural contexts.

Contribution: This study contributes to the public sector accounting literature by demonstrating that Siri' na Pacce, as a local ethical value, provides a moral foundation for enhancing accountability and transparency in Village Fund management and offers insights into integrating local wisdom into public governance practices.

Accountability Siri' na Pacce Transcendental Phenomenology Transparency Village Fund
How to Cite
Salsabila, A., & Rayyani, W. O. . (2023). Siri’ na Pacce as a Foundation of Local Ethics in Promoting Village Fund Accountability and Transparency. Jurnal Teknika Dan Informatika, 3(1), 27-41. https://doi.org/10.52909/fap5tw37
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How to Cite

Salsabila, A., & Rayyani, W. O. . (2023). Siri’ na Pacce as a Foundation of Local Ethics in Promoting Village Fund Accountability and Transparency. Jurnal Teknika Dan Informatika, 3(1), 27-41. https://doi.org/10.52909/fap5tw37
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