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All Journal Jurnal Akuntansi Kontemporer Jurnal Akuntansi Multiparadigma Jurnal Dinamika Pengabdian (JDP) Jurnal Bisnis, Manajemen, dan Informatika AFEBI Accounting Review Dinamisia: Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis ATESTASI : Jurnal Ilmiah Akuntansi Accounting Profession Journal (APAJI) JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Akuntansi Universitas Muhammadiyah Kupang Journal of Economic, Public, and Accounting (JEPA) Tangible Journal Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis MEDIA BISNIS Al-Buhuts (e-journal) Kode : Jurnal Bahasa Golden Ratio of Social Science and Education Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) La Ogi : English Language Journal
Said, Darwis
UNIVERSITAS HASANUDDIN
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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Journal : Jurnal Akuntansi Multiparadigma

 1 
KONKRETISASI MODAL MANUSIA BERBASIS PEMIKIRAN KAJAO LALIDDONG Muhammad Yamin; Haliah Haliah; Alimuddin Alimuddin; Darwis Said
Jurnal Akuntansi Multiparadigma Vol 12, No 3 (2021): Jurnal Akuntansi Multiparadigma (Desember 2021 - April 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.3.37

Abstract

Abstrak - Konseptualisasi Modal Manusia Berbasis Pemikiran Kajao LaliddongTujuan 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 ThoughtMain 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.
Co-Authors Aini Indrijawati Akbar Yusuf Alimuddin Alimuddin Amiruddin Desi Nurdiyanti Devianti Tajuddin Edi Harsono Erna Pasanda Febriani Fira Fadhilla Firman Firman - Saleh Haliah Haliah HAMDAN HUSAIN Hamzah Ahmad Harist Satria Hasbianti Nur Fatima Indarwati Inriati Lewa Intan Marsela Iradhatullah Rahim Junaid, Asriani Kaharuddin Kaharuddin Kaharuddin Kamsinah Kamsinah KARTINI KARTINI Lukman Mahardika Burhan Mahdalena Mahdalena Marannu Paledung Mediaty Muh Hatta Jamil Muhammad Arsyad Muhammad Yamin Munira Hasjim Muslim Muslim Musran Munizu Nur Hidayah Nurhaeda Nurhaeda Nurleni Nurleni NURUL RAMADHANI Ratna Ayu Damayanti Rismayanti Sari, Andi Novia Kartika Siska Apriana ST Rohani Syarifuddin Syarifuddin THARIQ AZIS LATIF Tifany Citrayantie ULYA AULIA