“The Spirit of Sunan” Kepemimpinan Berbalut Spiritual (Studi pada Akuntan Manajemen di PTSG)
Erlina Diamastuti
Fakultas Ekonomi dan Bisnis, Universitas Internasional Semen Indonesia
Email: erlina_d@yahoo.co.id
Marisya Mahdia Khoirina
Fakultas Ekonomi dan Bisnis, Universitas Internasional Semen Indonesia
Email: marisya.khoirina@uisi.ac.id
ABSTRACT
This study aims to explore the strength of the local culture in dyeing behavior of management accountants in PTSG during practice leadership.
The study used a descriptive analytic method with phenomenological approach. Through the phenomenological approach, the expected description of the phenomena that appear in the field can be interpreted deeper meaning and contents. The author determines the informants in this study is the financial director to the section head of the department of accounting, finance and internal supervisory who holds a scholarship comes from the economic faculty of the accounting department. Meanwhile, in the mention of the name of the informant, this study uses the pseudonym, which means it will not use the real names of informants, but pseudonyms or initials.
Based on observations during this study, the authors interpret that pattern management accountants leadership in PTSG still tinged with the local culture. The local culture is rooted in the company logo that reflects the symbol "Gapura" of the site Giri Kedhaton in Gresik. In the symbol "Gapura" that there are five pillars of Islam which appear on the steps of the image. Based on information from informants mentioned that the five Pillars of Islam is embedded and be taught by “Wali” or “Sunan” in Gresik. The five pillars of Islam in practice the leadership exercised by the management accountants can be applied and interpreted as 1) Concept, as the foundation of “Tauhid” from a leader who is the meaning of the Five Pillars of Islam first, 2) Commitment as the meaning of the Five Pillars of Islam into two, three) consistency is a form of meaning of the third pillar of Islam, 4) Competency as the meaning of the five Pillars of Islam Fourth and finally 5) Connection as a form of meaning of the five Pillars of Islam
The results of this paper indicate that the logo "Gapura" with different meanings in it as well as the nine roof is a picture of nine or nine “Wali” or “Sunan” has intervened in the leadership style of management accountants in PTSG. That is, the local wisdom of community Gresik that are infused with spiritual values rooted in the company.
Keywords: Leadership, Local Culture, Spiritual Values, Local Wisdom, Spirit of Sunan
