Implementation Of Good Governance And “Mapalus” Cultural Values Of Minahasa Tribe In Village Financial Management

Frandy Efraim Fritz Karundeng, Josephine K. Tjahjono, Erwin K. Julistiono, Go George Herbert


Abstract – The implementation of regional autonomy provides an opportunity for local governments, including village governments to regulate their own government according to village characteristics. The Minahasa tribal community has a high cultural value, namely "Mapalus". "Mapalus" is a form of cooperative activity in social life that upholds harmony and peace to achieve mutual prosperity. However, if it is not supported by a government based on the principles of Good Governance, then the cultural value of "Mapalus" will actually harm the community. The purpose of this study is to explore and analyze the role of Good Governance and the cultural value of “Mapalus” in village financial management. This research was conducted for four months in Kolongan Village, Talawaan District, North Minahasa Regency, North Sulawesi Province. The results of the study indicate that in implementing Good Governance, the government must involve the community in the regional financial management process, starting from the planning, implementation, reporting, and accountability stages. Then, the community must maintain the cultural value of "Mapalus" while actively participating in government administration activities through giving aspirations, supervising, and daring to criticize the government to create a clean government and prevent misuse of village funds.


Good Governance; Mapalus; Minahasa; Goverment; Culture; Village Fund

Full Text:



Mardiasmo. (2002). Regional Autonomy and Financial Management. Yogyakarta: ANDI Offset.

Santosa, Panji. (2008). Public Administration: Theory and Application of Good Governance. Bandung : Refika Aditama.

Mulyawan, R. (2015). Application of Mapalus Culture in Government Administration in Minahasa Regency, North Sulawesi Province. Cosmogov Journal of Government Science, 1(1), 35-47.

Richard, D, Morris. (1987). Signaling, Agency Theory and Accounting Policy Choice. Accounting and Business Research, 18(69), 47-56.

Hamdani, M. (2016). Good Corporate Governance (GCG) in Agency Theory Perspective. National Seminar of Fekon, 279-283 .

Ikenga, F, A., & Chima, O. (2021). Fundamentals of Good Governance: The Panacea for Development Performance in Negeria. Journal of Public Administration, Finance and Law, 22, 22-41.

Graham, S., Amos, B., & Plumptre, T. (2003). Principles for Good Governance in the 21stCentury . Policy Brief, 15, 1-6.

Act Number 23 of 2014 concerning Regional Government.

Act Number 6 of 2014 concerning Village Government.

Sarajar, H, M,. & Pangkerego, V, A,. (1997). Public perception of mapalus in North Sulawesi. Directorate of History and Traditional Values, Section of the Project for the Assessment and Development of Cultural Values of North Sulawesi.

Tumenggung, M. (1971). Some Comparative Analysis of Mapalus and Gotong Royong. Cultural Ambassadors Periodic Magazine, Manado: Sam Ratulangi University Literature Research Institution.

Salakai, R, J. (2014). Building the Character of the Young Generation through the Mapalus Culture of the Minahasa Tribe. Journal of Social Studies, 6(1), 47-52.

Anggito, A., & Setiawan, J. (2018). Qualitative Research Methods. Sukabumi: CV Traces.



  • There are currently no refbacks.

Copyright (c) 2022 Frandy Efraim Fritz Karundeng

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.