Pesse Na Siri’ Budgetary System: A Historiography Study of Luwu Kingdom in Islamic Period

This study aimed to explore the budgetary system of pesse na siri’ at Luwu kingdom in the Islamic period of 1593 to 1945. Through the historiography method, it showed the base existence of the spiritual sense sensitivity, i.e., pesse (empathy) and siri’ (shame) and Islamic law in budgetary system. In the resources management, it was carried out in four stages, namely planning, implementation, reporting, and evaluation. Operationally, the pesse na siri’budgetary system on the mobilization mechanism of resources or budget (balanca) through the top down system (i.e., known as balanca pole riwawo) and bottom up system (i.e., known as balanca pole riawa). The top down system was a mobilization resource form from agricultural products of the king’s land (i.e., known in Buginese language as Tanana datue) and the palace logistic. Meanwhile, the bottom up came from the resource offer–i.e., known as makkasiwiyang–mechanism, consisting of makkasiwiyang lili’ (the lower government level), makkasiwiyang ale (personal/individual), and makkasiwiyang reso (labor). One of the Islamic impacts in this system was to direct the budgetary system based on the Shari’a or Islamic law.