Exploring Pesse Na Siri’ Values in Budgetary Preparation Process: An Ethnographic Study in East Luwu Regional Government

This study was conducted at East Luwu Regional Government, South Sulawesi Province, Indonesia. The budgetary preparation process is a routine activity conducted every year at all government levels in Indonesia. This study aimed to explore Pesse na siri’ values which were as the local wisdom values in conducting the budgeting preparation at the Regional Work Device Unit (RWDU) level. These values have been shifted from their cultural roots so that they are unrecognizable. The method used was qualitative by applying interpretative paradigm and ethnographic approach. The study results showed that in the budgeting preparation process at the RWDU’s level, there were found Pesse na siri’ values, namely tongeng (truth), lempu’ (honesty), getting (firmness), adele’ (justice), and lalambate tarantajo or siwolong polong (cooperation).