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

Devi Natalia Hutabarat, Universitas Internasional Jakarta, Akhmad Akram Hirman, Sekolah Tinggi Ilmu Pelita Ekonomi Buana, Sulaiha Wati, Universitas Airlangga, Dimaz Ramananda, Universitas Internasional Jakarta
Received: 2026-02-27
Accepted: 2026-03-28
Published: 2026-03-31

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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DOI: https://doi.org/10.30596/jakk.v9i1.29389

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