Constructing of Accountability Based Values of Sulapa Appa Wisdom

The objective of this research is to explore the value of wisdom of Sulapa Appa Culture in constructing accountability concept of local government. In Makassar culture, there is a concept of sulapa appa leader (leader having four dimensions). A leader is required to have four (4) qualities, which are inseparable from one another. These four qualities are lambusu (honest), Barani (bold), kalumannyang (rich) and caradde (smart). The Leader who holds the four dimensions of leadership values existing in Sulapa Appa culture is believed to be Tu Panrita, considered as fully human. This was a qualitative research and it also used interpretive paradigm with ethnographic approach. The results indicate that if it is seen from the implementation of local government accountability, the values of Sulapa Appa culture in several aspects still characterize the implementation of local governments in Gowa Regecncy.