Construction and Comparison of Social Audit on Teseng Profit Sharing Practices in the Bugis Tribe of Indonesia with the Perspective of Sharia Audit and Conventional Audit

Abstrak

This study examines how accountability operates within teseng, a traditional Bugis profit-sharing practice in South Sulawesi, and positions it within contemporary audit theory. Using a phenomenologically informed grounded theory approach, data were collected through 26 interviews, participant observation, and document triangulation. Findings indicate that teseng functions through a mechanism of reputationally embedded moral verification, consisting of internalized moral constraint (siri), ritualized public transparency (tudang sipulung), spiritual surveillance belief, and reputational continuity. These elements generate anticipatory accountability without reliance on formal documentary assurance. The study develops the Teseng Social Audit Model (TSAM) and proposes an Integrative Audit Model (IAM) conceptualized as a layered accountability architecture combining embedded moral verification, sharia oversight, and technical documentary assurance. The findings suggest that embedded moral auditing operates effectively under high-trust, low-anonymity conditions, but does not replace formal audit systems in complex institutional settings. The study contributes to social audit and Islamic accountability literature by specifying mechanism and boundary conditions