Paradigma Nusantara: Decolonizing Science Agenda

Abstract

This research aims to propose Paradigma Nusantara as a means to redirect science to the roots of cultural and religious values that become the human characters of Nusantara. By using Hikmah philosophy, this paradigm was built with principal tenets. Modern paradigms are built with philosophical assumptions (epistemology, ontology, axiology/human nature), which reflect anthropocentric interests. Paradigma Nusantara, on the other hand, is built with four substantive tenets (kaidah substantif), namely Nusantara being, integral view of reality, religiousity and culture, and the objective of Nusantara knowledge. This paradigm, if applied into practice will be able to decolonize science, including accounting, that in the present time is still dense with Western and secular values, and will bring about creation of science that is in accordance with religions and local wisdom (culture).

The Meaning Taxpayer Compliance in Tri Hita Karana’s Perspective

“…The reason for the Nusantara paradigm was chosen because it relates to the value of Tri Hita Karana (THK) which has the concept of a harmonious relationship between three elements, namely: 1) human and God (Parhyangan); 2) fellow human beings (Pawongan); and 3) humans and nature (Palemahan). The THK concept fulfills the four main principles of the Nusantara Paradigm, namely: the identity of the archipelago, an integral view of reality, religiosity and culture, and the goal of science centered on true belief and truth [8].…”

Non-Material Value-Based Financial Management Practice of “Pappasang Tu Riolo”

“…Pappasang Tu Riolo's uniqueness as a belief, like any other belief that is rooted in Nusantara/ Indonesia such as local beliefs from Java, Sumatra, and Kalimantan, has the same tenet or kaidah of Paradigma Nusantara [5] that believes that culture is always integral with spirituality and religion. The self-purification value becomes a stepping stone for Makassar people in all aspects of life, including managing a business.…”

“…Their experience becomes relevant to uncover information on the experience and history of Epe banana traders. Paradigma Nusantara [5] was employed as a paradigm with the value of Pappasang Tu Riolo that was utilised to frame findings of results from observations and interviews. The passages or teaching of Pappasang Tu Riolo is analyzed and its values abstracted to construct alternative financial management.…”

Accounting Philosophy: The Teaching of Serat Wedhatama

“…The accounting modernity that appears and is slowly destroying the joints of life needs to be overhauled, even beyond the reform itself. In Indonesia, which is known for its high culture of the Archipelago [5] the discourse of the Archipelago will always appear religiouslyculturally and formally among people in various parts of Indonesia. The landscape of the Archipelago becomes more attractive both existentially and substantively.…”