Jurnal Akuntansi Multiparadigma
Vol 10, No 3 (2019): Jurnal Akuntansi Multiparadigma

AKUNTABILITAS BERBASIS METTĀ DAN KAMMA

Suardi Tanasal (Universitas Atma Jaya Makassar)
Fransiskus Randa (Universitas Atma Jaya Makassar)
Suwandi Ng (Universitas Atma Jaya Makassar)



Article Info

Publish Date
31 Dec 2019

Abstract

Abstrak: Akuntabilitas Berbasis Mettā dan Kamma. Penelitian ini bertujuan untuk menggali makna akuntabilitas Mettā dan Kamma dalam perspektif ajaran Buddha. Penelitan ini menggunakan metode fenomenologi terhadap pengelola, rohaniwan, dan umat Vihara binaan Sangha Theravada Indonesia di Kota Makassar. Hasil penelitian menunjukkan akuntabilitas Mettā dimaknai melalui gaya kepemimpinan menggunakan pendekatan hati dan pemberdayaan sebagai bentuk penyaluran cinta kasih. Sementara itu akuntabilitas Kamma dimaknai melalui kepercayaan dan ketaatan pada hukum Kamma. Kedua makna tersebut membuat pengelola berlaku transparan dan taat terhadap peraturan yang berlaku. Abstract: Accountability Based on Mettā and Kamma. This study aims to explore the meaning of Mettā and Kamma's accountability from the perspective of Buddhism. This research uses phenomenological method to organizers, clergy, and followers of the Theravada Indonesian Sangha temples in Makassar City. The research shows that Mettā accountability is interpreted through a leadership style using a heart approach and empowerment as a form of channeling love. Meanwhile, Kamma's accountability is understood through trust and obedience to the law of Kamma. Both meanings make the organizers transparent and obedient to the applicable regulations.

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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 ...