Tanggulungan, Gustin and Prof.Eko Canis Sukoharsono,, ,Ph D and Ali Djamhuri,, SE., Ak., MCom.PhD and Dr. Lilik Purwanti,, SE., M.Si., Ak. (2023) Valuing Cultural Heritage Assets: Akuntansi Dialogis Untuk Penciptaan Nilai Publik (Participatory Action Research di Lembang Pata’padang Kabupaten Toraja Utara). Doktor thesis, Universitas Brawijaya.
Abstract
Tujuan penelitian ini adalah membangun model proses identifikasi cultural heritage assets (CHA) dialogis sebagai aktivitas co-creating public value. Studi kasus pada masyarakat Lembang (Desa) Pata’padang yang sedang menginisiasi destinasi wisata budaya. Model dibangun melalui pendekatan participatory action research (PAR), sebuah pendekatan penelitian sekaligus aksi sosial. Pendekatan ini dicirikan oleh keterlibatan bersama partisipan (peneliti dan partisipan lainnya) dalam keseluruhan siklus penelitian tindakan yakni tahap perencanaan, pelaksanaan tindakan, observasi dan evaluasi, serta refleksi. Partisipan adalah unsur pemerintah lembang, tokoh adat, tokoh masyarakat, akademisi, dan masyarakat Lembang Pata’padang. Para subjek berperan sebagai tim peneliti, focal point, informan, dan atau partisipan aksi. Data diperoleh melalui observasi, percakapan sehari-hari, wawancara, dan forum diskusi kelompok. Data dianalisis dengan analisis tematik dan refleksi. Penelitian menghasilkan model co-creating public value yang berdimensi aktor, instrumen, pembagian tugas, aturan-aturan terkait, output, dan outcome. Proses identifikasi CHA dapat menjadi instrumen proses co-creating public value dengan memperluas cakupan identifikasi nilai CHA pada nilai-nilai non moneter (sosial dan budaya) dan situasi transmisi CHA, serta dengan menerapkan prinsip-prinsip akuntansi dialogis. Ada tiga nilai yang diciptakan dari proses ini yakni : nilai dokumentasi, nilai partisipatif, dan nilai transformatif. Aktivitas bernilai dokumentatif karena menyediakan informasi mengenai proses dan hasil identifikasi ragam, nilai, dan situasi transmisi CHA pada periode penelitian. Informasi ini dapat menjadi masukan bagi kebijakan konservasi warisan budaya serta manajemen pengembangan pariwisata budaya. Aktivitas bermakna partisipatif dengan terciptanya ruang dialog dan aksi bersama yang mempertemukan berbagai perspektif nilai dan kepentingan terkait CHA. Aktivitas bernilai transformatif dengan terbangunnya kesadaran kritis partisipan pada komodifikasi budaya dan kesadaran baru peneliti tentang potensi pendekatan PAR di bidang akuntansi sebagai proses transformasi diri. Hasil penelitian ini mengimplikasikan bahwa proses akuntansi dialogis berdaya menjadi instrumen penciptaan nilai publik sehingga penerapannya di sektor publik perlu didorong oleh akademisi, difasilitasi oleh pemerintah, dan didukung oleh masyarakat.
English Abstract
The objective of this research is to develop a model for a dialogic Cultural Heritage Assets (CHA) identification process as a co-creating public value activity through a case study of the people of Lembang Pata’padang who are initiating a cultural tourism destination. The model was built using the Participatory Action Research (PAR) approach, a research approach that also serves as a social action. This approach is characterized by the involvement of all participants (the researcher and other participants) in the whole action research cycles of planning, action commencing, observation and evaluation, and reflection. The participants are the elements of the lembang (village) government, customary figures, community figures, academics, and Lembang Pata’padang people. The subjects serve as the research team, focal points, informants, and/or action participants. The data was harvested from observations, daily conversations, interviews, and focus group discussion and was analyzed using thematic and reflective analyses. This research produces a co-creating public value model with dimensions of actor, instrument, job division, related rules, output, and outcome. The CHA identification process can become the instrument for co-creating public value process by expanding the coverage of CHA value identification in non-monetary (sociocultural) values and CHA transmission status by applying dialogic accounting principles. There are three values created from this process: documentation, participative, and transformative. Activities might have documentative values as they provide information regarding the process and the identification result of varieties, values, and CHA transmission situation during the research period. This information serves as an input for cultural heritage conservation policies and cultural tourism development management. Then, activities may also be participative through the creation of public-spaces for dialogues and co-actions that bring together various perspectives of value and interest related to CHA. Finally, activities might have transformative values with the establishment of participants’ critical awareness to cultural commodification and researcher’s new awareness about the potentials of PAR approach in accounting as a self-transformation process. The findings of this research imply that dialogic accounting process is able to become an instrument for public-value creation, so its application in public sector needs to be encouraged by academics, facilitated by the government, and supported by the communities.
| Item Type: | Thesis (Doktor) |
|---|---|
| Identification Number: | 0623020013 |
| Uncontrolled Keywords: | Cultural Heritage, akuntansi dialogis, co-creating value, Participatory Action Research. |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 08 Dec 2023 02:18 |
| Last Modified: | 08 Dec 2023 02:18 |
| URI: | http://repository.ub.ac.id/id/eprint/205122 |
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