Jurnal Akuntansi Multiparadigma
Vol 11, No 1 (2020): Jurnal Akuntansi Multiparadigma (April 2020 - Agustus 2020)

REFLEKSI RUMAH ADAT AMMATOA DALAM AKUNTABILITAS ORGANISASI

Sitti Salmah Sharon (Sekolah Tinggi Ilmu Ekonomi Lembaga Pendidikan Indonesia)
Selmita Paranoan (Universitas Tadulako)



Article Info

Publish Date
30 Apr 2020

Abstract

Abstrak: Refleksi Rumah Adat Ammatoa dalam Akuntabilitas Organisasi. Artikel ini bertujuan merefleksikan makna rumah adat Ammatoa dalam pelaksanaan akuntabilitas organisasi. Metafora rumah adat Ammatoa digunakan sebagai metode dan direfleksikan dalam bentuk akuntabiltias. Hasil penelitian menunjukkan bahwa rumah adat Ammatoa merefleksikan trilogi berakuntabilitas yang disebut Trilogi Akuntabilitas Ammatoa (TAA) yaitu akuntabilitas terhadap Tu Rie’a A’ra’na (dalam bentuk kepatuhan kepada Tuhan), akuntabilitas terhadap manusia (dalam bentuk transparansi), dan akuntabilitas terhadap alam semesta (dalam bentuk menjaga alam). Ketiga bentuk akuntabilitas ini harus terintegrasi satu sama lain sehingga menjadi satu kesatuan yang utuh. Abstract: Ammatoa Traditional House Reflections on Organizational Accountability. This article aims to reflect the meaning of the Ammatoa traditional house in implementing organisational accountability. The metaphor of the Ammatoa traditional house is used as a method and is reflected in the form of accountability. The results show that the Ammatoa traditional house reflects an accountable trilogy. They are called Ammatoa Accountability Trilogy (ATT), namely accountability for Tu Rie'a A'ra'na (in the form of obedience to God), humans (in the form of transparency), and nature universe (in the form of preserving nature). These three forms must be integrated so that they become a unified whole.

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Journal Info

Abbrev

jamal

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Multiparadigma or Journal of Multiparadigm Accounting (JAMAL) has been published since April 2010 by Universitas Brawijaya, and since 2014 has been collaborating with Masyarakat Akuntansi Multiparadigma Indonesia. JAMAL publishes scientific articles and highly appreciates creative ...