Jurnal Ilmiah Akuntansi dan Bisnis
Vol 14 No 2 (2019)

Interpretasi Baru “Malo” dan Penegakan Karakter Kejujuran: Tafsir Budaya(wan) Madura atas “Sisi Gelap” Pengelolaan Keuangan Daerah (Studi Bid’ah Hermeneutics)

Achdiar Redy Setiawan (Fakultas Ekonomi dan Bisnis, Universitas Trunojoyo Madura, Indonesia)



Article Info

Publish Date
24 May 2019

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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Journal Info

Abbrev

jiab

Publisher

Subject

Economics, Econometrics & Finance

Description

JIAB exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control ...