Abstract

Adopting the main values ​​of Bugis culture into the village financial management system is an innovative step to color financial activities with primary and noble values ​​in a Bugis cultural perspective. The objective of the research was to try to adopt the main values ​​of Bugis culture into the village financial management system. This research is a descriptive qualitative study (interpretive paradigm) using the Spradley version of the Ethnographic model, combined with the literature review to formulate a pattern of village financial management by adopting Bugis cultural values. Alempureng values ​​(honesty), Amaccang (scholarship), Asitinajang (propriety), and Agattengeng (firmness) and Reso (business) are some of the main values ​​in Bugis culture which have the same opportunities as other cultural values, adopted into the village government implementation system in general and in the pattern of village financial management, specifically. Through the personalization of cultural values ​​into the organizers of the village government and especially the self-administrators of village finance as an effort to create a clean and noble village administration.

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