Merajut Kearifan Lokal dan Tata Kelola Modern: Perspektif Generasi Z terhadap Good Corporate Governance Berbasis Dalihan Na Tolu

Devi Natalia Hutabarat, Akhmad Akram Hirman, Sulaiha Wati, Dimaz Ramananda

Abstract


Tujuan Penelitian: Penelitian ini mengkaji penerapan Good Corporate Governance (GCG) berbasis nilai kearifan lokal Dalihan Na Tolu pada perusahaan di Indonesia, khususnya yang melibatkan generasi Z.

Metode Penelitian: Penelitian menggunakan pendekatan kualitatif melalui wawancara mendalam dengan akuntan dan auditor generasi Z. Data dianalisis secara tematik untuk memahami persepsi mereka mengenai integrasi nilai budaya dalam praktik tata kelola.

Originalitas/Novelty: Penelitian ini mengintegrasikan nilai Dalihan Na Tolu ke dalam kerangka GCG serta menyoroti perspektif generasi Z, sehingga menawarkan pendekatan tata kelola yang lebih kontekstual dan berbasis budaya lokal.

Hasil Penelitian: Hasil menunjukkan bahwa nilai keadilan, saling menghormati, dan tanggung jawab kolektif dapat meningkatkan transparansi, akuntabilitas, dan kolaborasi dalam praktik GCG.

Implikasi: Perusahaan didorong untuk mengadopsi nilai budaya lokal dalam sistem tata kelola guna memperkuat keterlibatan dan keberlanjutan.

Keywords


Dalihan Na Tolu, Transparency, Accountability, Responsibility, Independency, Fairness

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References


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