Abstract:Divorce is a societal problem that affects children, extended families, married couples, and the general social resilience of communities. Local wisdom values, such as siri' na pacce, sipakatau, sipakalebbi, sipakainge,…
and tudang sipulung, stand for respect, empathy, accountability, and thoughtful dispute resolution in Bugis-Makassar society. The goal of this study is to determine how applicable Bugis-Makassar traditional knowledge is to family mediation as a divorce prevention tactic and how it may be updated and revived. This study employed a descriptive design and a qualitative methodology. In-depth interviews, observations, and documentation involving couples who had experienced marital discord, as well as traditional leaders, religious leaders, mediators, and family members involved in mediation procedures, were used to collect data. Techniques for data reduction, data display, and conclusion drawing were used to analyze the data. The findings indicate that while sipakatau and sipakalebbi improve respect between married couples, siri' na pacce strengthens accountability and empathy. While tudang sipulung provides a deliberative setting for discovering common answers, sipakainge encourages constructive reminders. The findings suggest that the parties' desire to voluntarily embrace the mediation process can be increased by involving traditional authorities, religious leaders, and dependable family members. Reviving these ideals in an adaptive, equitable, and impartial manner might support family mediation. The results of this study show that incorporating local knowledge into family mediation could be beneficial in reducing divorce.
Abstract:Digital transformation has changed accounting from a transaction-recording function into a data-driven, technology-enabled, and strategic business process. This study aims to examine how digital transformation reshapes accounting…
ccounting practices in Indonesian companies, particularly in financial reporting, management accounting, auditing, internal control, and accountant competencies. The study applies an interpretive qualitative approach through document-based case synthesis and thematic analysis of thirty-five recent national and international studies published within the last five years. The analysis identifies five major themes: automation of routine accounting activities, cloud-based accounting information systems and enterprise resource planning integration, artificial intelligence and robotic process automation in accounting and auditing, the transformation of accountants into digital analysts and business advisors, and governance challenges related to data quality, ethics, cybersecurity, and internal control. The findings indicate that Indonesian companies benefit from digital accounting through faster reporting, improved information quality, more efficient operations, and better decision-making. Nevertheless, the transformation is constrained by uneven digital literacy, limited readiness of accounting human resources, resistance to system change, weak data governance, and the need for stronger ethical safeguards. This study contributes to accounting literature by providing a qualitative synthesis of digital transformation in Indonesian corporate accounting practices and by offering practical implications for companies, accountants, auditors, and accounting education institutions.
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:This study aims to analyze the interpretations, behaviors, and preferences of gold investment among civil servants (PNS) of the South Sulawesi Provincial Government in facing economic volatility and inflation. Using a descriptive…
scriptive qualitative method with a case study approach, this study collected data through in-depth interviews with 13 informants consisting of active civil servants, retirees, and financial practitioners, supported by secondary data analysis. The results show that PNS interpretations of gold are multidimensional, namely as an effective life buffer and hedge against inflation, as well as an instrument for fulfilling cultural obligations (uang panai' and siri'). This study found a transformation in investment behavior from gold jewelry to gold bars and digital savings, driven by mental accounting mechanisms through payroll deduction systems to discipline spending. In conclusion, the local culture of Bugis-Makassar interacts dynamically with modern financial literacy, creating a hybrid investment pattern supported by sharia compliance and the integration of regional banking technology.
Abstract:From an Islamic perspective, marriage is not merely a civil matter, nor merely a family or cultural matter, but also relates to religious issues and events, as it is conducted to fulfill the provisions of Allah SWT and the…
he Prophet Muhammad (peace be upon him). A siri marriage is a marriage conducted without official state registration, thus having significant legal implications for women and children. While religiously, this marriage is considered valid, from a state legal perspective, unregistered marriages result in women losing their rights as wives, such as the right to maintenance, inheritance rights, and legal protection within the household. Furthermore, women in siri marriages lack a strong legal basis to file for divorce or assert their rights in court. Meanwhile, children born from siri marriages have only a civil relationship with their mothers, thus facing obstacles in obtaining birth certificates listing the father's name, inheritance rights, and rights to care and education from the father. Siri marriages are also often used as a way to freely practice polygamy without following proper procedures.
Abstract:The delivery of the first harvest by the people of Kolimasang Village to the King of Sagu in Adonara represents a symbol of agrarian relations rich in cultural and spiritual meaning. In Lamaholot tradition, the king is not…
ot only a political–traditional leader but is also regarded as a representation of cosmic power that must be respected. In this perspective, the delivery of the first harvest becomes a kind of “rite of passage” from the profane world (the field) to the sacred world (the palace). Within Lamaholot tradition, this relationship is known as the 4A: Atadiken (Human), God, Nature, and Ancestral Spirits.
The findings show that the procession of delivering the first harvest has been practiced for generations since the establishment of the Adonara Kingdom. The procession is carried out for two consecutive days, Tuesday and Wednesday, during the harvest week and month, usually March or April. On Tuesday, the ritual takes place in the fields during the first harvest, the yields of which are taken to the King of Adonara in Sagu. On Wednesday, the procession takes place in Lewo Sagu Atu Matang – Tanah Kota Dolu Wewang (the palace of the Adonara king), the site of the migration of King Arkian Kamba (the first Islamic King of Adonara). Both processions are preceded by traditional ritual prayers (Bao Lolon) addressed to God, Nature, and the Ancestral Spirits (3A). The equipment involved in the procession includes the harvest yield, tuak (palm wine) in bamboo containers, coconut-shell cups, gongs and drums, spears, machetes, and traditional clothing. In the procession, the king and his kin receive the harvest in a ceremonial welcome marked by traditional rituals, during which the king wears royal attire: the lipa sarong, a jacket, and a cap. The harvested produce is not only given to members of the royal family for consumption but also distributed to the wider community (ribu ratu). A tradition that remains preserved to this day—and considered the most essential—is the distribution of the first harvest by the king and his family to widows, the poor, orphans, and abandoned children. This symbolizes love, fairness, and equitable sharing—values that continue to be upheld today.
Abstract:Latar Belakang : Organisasi Kesehatan Dunia (WHO) menyatakan bahwa angka kejadian arthritis gout adalah sekitar 1% sampai 4% pada populasi umum. Di beberapa negara, prevalensinya dapat meningkat hingga 10% pada pria dan…
6% pada wanita berusia di atas 80 tahun. Insiden gout tahunan adalah 2,68 per 1000 orang. Asam urat adalah suatu penyakit yang penyababnya dikarenakan tidak normalnya metabolisme purin (hiperurisemia). Gejala khas penyakit asam urat adalah nyeri sendi yang menyebabkan peradangan pada sendi. Tanaman salam merupakan tanaman obat yang bekerja mengatasi hiperurisemia untuk menurunkan kadar asam urat. Kandungan pada daun salam antara lain tanin, alkaloid, flavonoid, dan minyak atsiri. Tujuan : Menggambarkan pemberian rebusan daun salam untuk menurunkan asam urat pada lansia dengan gout arthritis. Metode : Penelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan studi kasus. Hasil : Setelah 7 hari pertemuan, kadar asam urat pasien menurun dari 8,8 mg/dl menjadi 8,6 mg/dl. Kesimpulan : Pemberian rebusan daun salam dapat menurunkan asam urat pada lansia dengan gout arthritis.
Kata kunci: Daun Salam; Gout Arthritis; Lansia
Abstract:Latar Belakang: Diabetes melitus merupakan salah satu penyakit kronis yang tidak menular dan menjadi penyebab kematian nomor 1 di dunia sebanyak 63,5%. Dalam proses penyembuhan luka ini terdapat 2 faktor yaitu faktor internal…
ernal dan eksternal. Adapun faktor dari luar yang dapat digunakan sebagai penyembuhan luka yaitu dengan irigasi luka digunakan larutan fisiologis dan menggunakan obat alami. Dalam hal ini, masyarakat banyak menggunakan obat alami guna menyembuhkan luka yaitu kunyit (Curcuma longa). Kunyit memiliki kandungan senyawa yang utama yaitu minyak atsiri dan kurkuminoid. Tujuan: untuk menggambarkan Penggunaan Ekstrak Bubuk Kunyit Pada Pasien Diabetes Melitus Tipe II. Metode: Penelitian ini menggunakan metode deskriptif kualitatif dan pendekatan studi kasus. Hasil: Bahwa perawatan luka menggunakan bubuk kunyit efektif dalam penyembuhan luka Diabetes Melitus Tipe II. Dalam hal ini dapat dibuktikan dengan skor awal perawatan ke-1 23 kemudian perawatan luka ke-7 dengan skor 13. Kesimpulan: Perawatan luka menggunakan Bubuk Kunyit efektif dalam penyembuhan luka Diabes Melitus.
Abstract:Latar Belakang : Diabetes Mellitus yakni penyakit kronis yang berlangsung ketika tubuh tidak bisa memanfaatkan insulin yang dihasilkan atau Ketika pankreas tidak memproses cukup insulin. Hiperglikemia yang tidak terkendali…
li dapat mengakibatkan sistem tubuh mengalami kerusakan dan bisa teradi ulkus diabetikum. Penanganan yang dilakukan yaitu perawatan luka Diabetes Mellitus dengan pemberian air rebusan daun sirih merah dan salep VCO (Virgin Coconut Oil). Tujuan : penelitian ini bertujuan untuk menggambarkan pemberian air rebusan daun sirih merah dan salep VCO (Virgin Coconut Oil) terhadap penyembuhan luka Diabetes Mellitus. Metode : pada karya tulis ini menggunakan menggunakan metode Deskriptif dengan rancangan studi kasus. Hasil : hasil studi kasus didapatkan hasil setelah diberikan air rebusan daun sirih merah dan salep VCO (Virgin Coconut Oil) pada pasien luka Diabetes Mellitus selama 8 kali pertemuan dalam jangka waktu 15 hari (2 hari sekali). Mengalami perubahan menunjukan keefektifan perawatan luka yang awalnya Jumlah skor 46 menjadi 34, dibuktikan dengan data penunjang skor Bates Jansen Wound Assessment Tool berada dijumlah skor 34. Kesimpulan : menunjukan bahwa pemberian air rebusan daun sirih merah dan salep VCO (Virgin Coconut Oil) efektif untuk membantu proses penyembuhan luka.
Abstract:This study examines the development of the Rammang-Rammang karst landscape in Maros Regency, South Sulawesi, into a prominent ecotourism destination, through an anthropological perspective. Utilizing qualitative methods—including…
��including in-depth interviews, participant observation, and focus group discussions—this research explores how the local community navigates the rapid shift from a traditional agrarian and riverine lifestyle to a tourism-based economy. Anthropological analysis reveals that while ecotourism provides alternative livelihoods and fosters local pride, it also introduces challenges regarding cultural commodification, shifts in communal values, and spatial contestation. The findings indicate that the local community exercises significant agency by integrating their ancestral kinship networks (siri’ na pacce) into modern tourism management. This cultural adaptation serves as a mechanism for community resilience, ensuring that external commercial pressures do not fully erode local identity. This study concludes that sustainable tourism development in heritage sites like Rammang-Rammang depends on recognizing local communities not merely as stakeholders, but as active cultural custodians of the karst landscape