Abstract

This article aims to construct the reality of local wisdom values as well as reactivate those that have been limping in practice (for example, local governance, business management, accounting, taxation and so on). Reality is constructed using cultural values or local wisdom such as the values of "Pekuku Bho Totono Lipu" with the principle of "Bhoku, Bhoka, Mingku". Consequently, social reality will have a new charm (new charm) which is the noble and sacred identity of the archipelago. The result is a "Pekuku Bho Totono Lipu" methodology that can capture material-cultural-spiritual reality, with a span of past, present, future and intertwined as God's presence always accompanies it (fulfillment of the four Nusantara rules).

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