Jurnal Akademi Akuntansi (May 2023)

Menggali Makna Akuntabilitas Organisasi Berdasarkan Tafsir Tasawuf Bugis “Dua Temmassarang Ritellue Temmallaiseng”

  • Afrijal Maulana,
  • St Salmah Sharon,
  • Bakri Bakri

DOI
https://doi.org/10.22219/jaa.v6i2.22991
Journal volume & issue
Vol. 6, no. 2

Abstract

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Purpose: The purpose of this study is to explore the meaning of organizational accountability based on the interpretation of Bugis Sufism "Dua Temmassarang Ritellue Temmallaiseng". Methodology/Approach: An interpretive paradigm with a critical ethnographic method is used to explore the problems of this research. The data collection used is observation, in-depth interviews with key informants who are community leaders (uztads) who still preserve cultural values in their daily activities. Two temmassarang retaillue temmallaiseng is a philosophy of life for the Bugis community in carrying out the wheel of social life and is believed to have been passed down from generation to generation. Findings: The results of the study show that two temmassarang retaillue temmallaiseng appear as spiritual accountability solutions, namely accountability to the giver of trust (God). Two temmasarang which means that the relationship between the creator and his servant will never be separated (between God and the Servant) so that what is done is human accountability to God (vertical accountability) then horizontal accountability, namely accountability to humans and the universe. Practical and Theoretical Contribution/Originality: Ritellue temmalaiseng are 3 characteristics of human nature, namely actions that must be held by humans in realizing good accountability.

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