文章基本信息

标题：Malo” and Honesty Enforcement: Cultural Meaning of the“Dark Side” of Local Government Financial Management
其他标题：“Malo” dan Penegakan Karakter Kejujuran: Tafsir Budaya(wan) Maduraatas “Sisi Gelap” Pengelolaan Keuangan Daerah
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作者：Achdiar Redy Setiawan ; Achdiar Redy Setiawan
期刊名称：Jurnal Ilmiah Akuntansi dan Bisnis
印刷版ISSN：2303-1018
出版年度：2019
卷号：14
期号：2
页码：251-264
DOI：10.24843/JIAB.2019.v14.i02.p10
语种：English
出版社：Universitas Udayana
摘要：The study aims to explore the (Madura) cultural interpretations over multipleinterpretations of “Tactical Fund” in the local government financialmanageme nts namely “system-driven (un) fraud.” By using bid’ahhermeneutics methodology, an extended form of the hermeneutic. Multipleinterpretations of government apparatus criticized by interpretations ofcultural values as an essential life guidance reference for Maduranese.Cultural values in this study were derived from a Madura cultural observerand relevant literature. The findings of this research concluded that honestyis a critical value that should be embodied by all Maduranese, governmentapparatus entailed. Reinterpretation of the “malo” concept is one of theimportant advices being proposed as solution based on the culturalperspectiv.
其他摘要：Riset ini bertujuan menggali tafsir budaya(wan) Madura terhadap multitafsirdari aparatur sehubungan dengan mekanisme “Dana Taktis” dalam pengelolaankeuangan pemerintah daerah yang terejawantah dalam kalimat temuan system-driven (un) fraud. Berbasis metodo
关键词：Regional fnancial management; bid’ah hermeneutics; “malo”value; honesty culture
其他关键词：Pengelolaan keuangan daerah; bid’ah hermeneutics; nilai “malo”;budaya kejujuran