Abstract:The rapid proliferation of AI-powered marketing technologies in emerging markets poses a fundamental challenge to culturally-grounded micro, small, and medium enterprises (MSMEs): how can algorithmic imperatives be reconciled…
ciled with indigenous value systems that define not only business practice but collective identity? Despite growing research on both AI adoption in SMEs and indigenous knowledge preservation, scholarship rarely examines how traditional values actively mediate rather than merely moderate commercial technology adoption. This study addresses that gap by investigating how MSMEs in Makassar City, Indonesia, negotiate AI marketing integration while preserving siri’ na pacce, the Bugis-Makassar philosophical framework centred on dignity (siri’) and solidarity (pacce). Employing interpretive phenomenology integrated with Community-Based Participatory Research (CBPR), the study conducted 23 in-depth interviews and three focus group discussions with 44 MSME owners and key personnel across traditional culinary, artisan craft, ethnic fashion, and digital service sectors. Template analysis generated four overarching themes: (1) value-based technology discernment, wherein siri’ na pacce operates as an active epistemological filter for evaluating AI tools; (2) strategic selective adoption, wherein enterprises accept algorithmically aligned functions while rejecting culturally incompatible features; (3) cultural indigenization of technology, wherein AI systems are actively reoriented toward communal rather than individualistic ends; and (4) constrained agency under platform power, wherein algorithmic visibility systems penalise cultural non-conformity with market exclusion. These findings challenge technological determinism and advance decolonial computing theory by demonstrating that indigenous values simultaneously enable epistemological agency and are constrained by structural power asymmetries, a duality insufficiently theorised in prior technology adoption frameworks. The study calls for regulatory frameworks establishing indigenous data sovereignty, participatory AI co-design with local communities, and cooperative digital infrastructure as conditions for authentic, rather than performative, cultural integration.
Abstract:The focus of research shifts from the dominance of positivism to a non-positivistic approach that places meaning, interpretation, and social construction at the center of analysis. One of the main approaches within this…
paradigm is Grounded Theory Research (GTR), a qualitative method developed by Glaser and Strauss (1967) to build empirically data-based theory through a rigorous inductive process. In the accounting context, GTR becomes increasingly relevant because reporting practices, accountability, and financial decision-making cannot be understood solely through objective measurements, but rather through social interactions, organizational values, and the interpretations of the actors involved (Ahrens & Chapman, 2006). This article aims to examine the role and relevance of GTR in modern accounting research by highlighting its philosophical foundations, methodological procedures, and contributions to the development of practice-based accounting theory. Through a systematic literature review, it is found that GTR has the ability to uncover the social dynamics that shape accounting practices such as accountability, ethics, managerial control, and institutional legitimacy that have previously been overlooked by positivistic approaches (Charmaz, 2006; Bryant & Charmaz, 2007). GTR has also proven relevant in the context of changing reporting systems, accounting digitalization, and the integration of sustainability principles such as ESG, where meaning, professional identity, and interpretive processes are dominant elements (Adams & Larrinaga, 2019). The study's findings confirm that GTR not only offers a systematic method for data collection and analysis, but also provides a more reflective, context-sensitive epistemological framework capable of generating substantive theory that is truly rooted in organizational reality. Thus, GTR is a powerful methodological alternative in enriching accounting knowledge, while providing a deeper understanding of how accounting practices are executed, negotiated, and interpreted in everyday organizational life.
Abstract:This study explores how influencer marketing shapes digital identity and spatial relations in Makassar, Indonesia, through a spatially grounded urban ethnography approach. This framework enables a deep reading of how urban…
an residents engage with digital practices to navigate symbolic and spatial exclusion generated by influencer content. Through social media observation, narrative interviews, and the tracing of urban locations featured in visual representation, the study finds that influencer marketing does not merely sell products—it also reproduces social hierarchies through aesthetic spatiality and the logic of visibility.
Yet, amid such exclusions, marginalized communities deploy diverse tactics of resistance, including visual reengineering, the use of alternative locations, and digital irony that disrupt dominant narratives. These findings suggest that digital identity is not passively consumed but actively negotiated through concrete and often unexpected spatial relations. Drawing on Lefebvre’s theory of the production of space, Urry’s concept of digital mobilities, and Gandy’s politics of infrastructure, the study shows how cities and digital spaces co-constitute a contested symbolic terrain.
The article’s main contribution lies in advancing a Global South perspective, where digital technologies and aesthetics are practiced contextually and do not always conform to the logics of global capitalism. This research underscores that urban—and digital—space is not solely produced from above, but also from below, through the everyday agency of ordinary citizens.
Abstract:Makassar is currently facing a mobility crisis that is not merely technical, but deeply embedded in the social, political, and spatial dimensions of urban life. Mobility spaces in the city—roads, transport nodes, and travel…
ravel rhythms—have become contested arenas where technocratic planning collides with residents’ everyday realities. This study aims to examine how mobility spaces in Makassar are produced, negotiated, and lived by urban dwellers amid infrastructural dysfunction and unequal access.
Using a qualitative, city-based ethnographic approach, the research was conducted across key mobility corridors and densely populated neighborhoods. Conceptually, this study draws on the frameworks of spatial anarchy (Castells & Smith), temporal disorientation (Zerubavel), and the politics of infrastructure (Larkin) to analyze how disorganized space and time shape citizens’ mobility experiences.
Findings reveal that Makassar’s mobility space is marked by spatial fragmentation, erratic urban rhythms, and various forms of micro-resistance—such as the use of informal routes, modifications to pete-pete (minibus) trajectories, and the occupation of street space by informal economic activities.
This research contributes theoretically to urban anthropology and the discourse on mobility justice by foregrounding the need to understand cities from below—through the lived experiences of residents who continuously adapt within unruly and unstable urban environments
Abstract:This study explores how marginalized communities in Makassar construct and sustain their life rhythms amidst the temporal pressures shaped by infrastructure systems, mobility regimes, and urban development logics. Employing…
ing a space- and time-based urban ethnographic approach, the research traces residents’ daily tactics, rhythmic narratives, and spatial practices in navigating mobility exclusion and the accelerating, non-inclusive urban pace.
Field findings reveal that residents engage in various forms of micro-resistance—such as adjusting selling hours, utilizing interstitial moments in urban space, and cultivating social rhythms that diverge from technocratic logics. Within temporalities not governed by state or capital, urban spaces are collectively reproduced from below, positioning spatial production as a bottom-up process rather than a top-down imposition.
The study contributes theoretically by advancing Lefebvre’s rhythmanalysis, Urry’s notion of differential mobility, and Gandy’s political ecology of infrastructure within the context of Global South cities. By foregrounding time as a critical analytical lens, the research expands our understanding of how power operates temporally in urban life, and how residents negotiate this power through their everyday rhythms.
Ultimately, this research offers a new perspective for interpreting urban dynamics—not only through spatiality but also through socially produced temporalities.
Abstract:This study analyzes the interpersonal language actions used by students in class interactions at SMP Negeri 5 Manuju with the Functional Systemic Linguistics (LSF) approach. This approach emphasizes the role of language…
as a tool to build social meaning and facilitate interaction in the context of learning. The purpose of the research is to understand how students use language to communicate, coordinate, and negotiate meaning in learning activities. The research method used is qualitative descriptive with data collection through direct observation of classroom interactions, in-depth interviews with teachers and students, and documentation in the form of recordings and field notes. Data analysis is carried out interactively through the stages of collection, reduction, presentation, and extraction of meaning from interpersonal utterances that appear in learning. The results showed that students' interpersonal language actions were realized through three types of mood clauses: interrogative, used to ask questions and ask for clarification; declarative, used to convey an opinion or information; and imperative, used to direct group work with mitigation to maintain social harmony. The function of this language act is not only to convey information, but also to build social relationships, organize group collaboration, and provide subtle approval or support. These findings provide an overview of how language plays a role in shaping communicative and collaborative interactions in the classroom.
Abstract:This research addresses obstacles to effective English communication, focusing on essential language competencies—listening, speaking, reading, and writing—that are critical in global business. It explores which language…
uage skills are most important for international business communication and examines the impact of language proficiency on professional success. The goal of the study is to identify these key competencies for successful global business interactions and to provide insight into which skills professionals should focus on developing. To achieve this, a systematic literature review is conducted, establishing a structured theoretical framework by drawing on findings from previous research. The study concludes that essential language competencies for global business success include verbal communication, writing skills, cross-cultural understanding, listening, and negotiation abilities. Among these, verbal skills in English, as an international language, are especially crucial in settings such as presentations, meetings, and negotiations. Effective verbal communication requires not only mastery of grammar but also the ability to use non-verbal cues, like intonation and body language, to reinforce and clarify messages. These competencies are emphasized as crucial for professionals who wish to excel in the global business landscape, where effective communication can significantly influence outcomes. The findings suggest that developing both language and cultural understanding equips professionals to engage more effectively across linguistic and cultural boundaries, enhancing their ability to negotiate, collaborate, and succeed in diverse business environments.
Abstract:This anthropological study examines the experiences of the Muslim minority in Rantepao City, North Toraja Regency, focusing on religious freedom and interfaith dynamics. In a predominantly Christian region, the Muslim community…
mmunity navigates its religious identity within a deeply rooted Torajan cultural landscape. Through ethnographic methods, including participant observation and in-depth interviews, this research explores how minority Muslims practice their faith, access public space, and maintain communal harmony. The findings reveal that religious freedom in Rantepao is negotiated through a balance of cultural assimilation and religious preservation. While formal rights are generally respected, subtle social boundaries exist, particularly regarding religious expression and ritual intersections with traditional Torajan customs (Aluk To Dolo). This study highlights the resilience of the Muslim minority and demonstrates how local cultural mechanisms facilitate daily coexistence, offering crucial insights into religious tolerance and minority-majority relations in contemporary Indonesia.
Abstract:Penelitian ini bertujuan untuk menganalisis representasi proses dalam citra “Pelari Kalcer” yang dibangun oleh dr. Tirta melalui unggahan Instagram, serta memahami bagaimana audiens memaknai representasi tersebut. Penelitian…
nelitian ini menggunakan pendekatan kualitatif dengan metode analisis semiotika Roland Barthes dan analisis resepsi Stuart Hall. Data penelitian berupa satu unggahan Instagram yang terdiri dari 11 slide serta 200 komentar dari total 293 komentar. Hasil penelitian menunjukkan bahwa dr. Tirta merepresentasikan proses sebagai perjalanan panjang yang melibatkan perjuangan fisik, mental, dan sosial. Representasi ini dibangun melalui penggunaan data, visual penderitaan, serta validasi sosial. Namun, audiens memaknai representasi tersebut secara beragam, terbagi ke dalam dominant reading (65%), negotiated reading (20%), dan oppositional reading (15%), khususnya terkait isu privilege. Temuan ini menunjukkan adanya kontestasi makna antara narasi yang dibangun oleh kreator dan interpretasi audiens dalam media sosial.