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


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.

Keywords


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

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DOI: http://dx.doi.org/10.52155/ijpsat.v31.2.4152

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