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All Journal Jurnal Ilmiah Akuntansi dan Bisnis
Achdiar Redy Setiawan
Fakultas Ekonomi dan Bisnis, Universitas Trunojoyo Madura, Indonesia
Economics, Econometrics & Finance

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Interpretasi Baru “Malo” dan Penegakan Karakter Kejujuran: Tafsir Budaya(wan) Madura atas “Sisi Gelap” Pengelolaan Keuangan Daerah (Studi Bid’ah Hermeneutics) Achdiar Redy Setiawan
Jurnal Ilmiah Akuntansi dan Bisnis Vol 14 No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (107.209 KB) | DOI: 10.24843/JIAB.2019.v14.i02.p10

Abstract

The study aims to explore the (Madura) cultural interpretations over multiple interpretations of "Tactical Fund” in the local government financial managements namely “system-driven (un) fraud.” By using bid’ah hermeneutics methodology, an extended form of the hermeneutic. Multiple interpretations of government apparatus criticized by interpretations of cultural values ??as an essential life guidance reference for Maduranese. Cultural values ??in this study were derived from a Madura cultural observer and relevant literature. The findings of this research concluded that honesty is a critical value that should be embodied by all Maduranese, government apparatus entailed. Reinterpretation of the “malo” concept is one of the important advices being proposed as solution based on the cultural perspective. Keywords: Regional fnancial manaement, bid’ah hermeneutics, “malo” value, honesty culture
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