Reconstruction of Pesse Na Siri’ Budgeting Concept: A Postmodernism Study in East Luwu Regency

The budgeting concept of pesse na siri’ has been practiced in the past, particularly in the customary activities. As the timeschange, this concept has encountered the change of its essence, so it tends to be unrecognizable. This study aimed to reconstruct this concept by taking the case of budgeting preparation in the Government of East Luwu Regency, South Sulawesi Province, Indonesia. The method used was qualitative by applying interpretive and postmodernism –baudrillard– paradigm, study case method, and approach and analysis tools of pesse na siri’. The results of the study showed that the form of budgeting construction concept of pesse na siri’ was established on the five aspects, namely: sense of pesse na siri’, pesse na siri’ values (i.e., local wisdom), budgetary performance, welfare (value added), and dignity and prestige. In this case, they illustrated the existence of “simulacra” process which in the past, in preparing process, the budgetary mobilization was interpreted as a sincerity that was manifested through the offerings concept as known in Bugis language, i.e., makkasiwiyang, while now it is interpreted as “coercion”, for example in the form of tax. Besides, the dignity and prestige as “simulacra-mirror” of pesse na siri’ budgetary preparation in the past were interpreted as the mutual success to achieve the goals, while now they more emphasize on the results in the form of formal legal rather than appreciation in the form of oral recognition.