Local wisdom in economic practice: An empowerment Fiqh analysis of the tesang tradition of the Buginese and Makassarese

Abstract This article explores the role of tesang, a local practice, as an approach to economic empowerment amongst the Buginese and Makassarese of South Sulawesi. Tesang not only promotes the division of profits between investors and laborers but also continued efforts to improve the local economy. This article’s analysis relies on data collected through observations and interviews as well as a review of the literature. This study emphasizes that tesang is not only an economic practice but also a co mmitment to maintaining Buginese and Makassarese society in a manner that reflects the teachings of Islam. This local wisdom-based approach to empowerment may be used to realize collective empowerment and success. As such, even though it does not follow any formal structure, tesang has a real and tangible effect on society. This study recommends that future research take an in-depth approach that recognizes tesang not only as a means of empowerment but also as a foundation for strong linkages through which society’s increasingly complex demands can be fulfilled.

Abstract: This article explores the role of tesang, a local practice, as an approach to economic empowerment amongst the Buginese and Makassarese of South Sulawesi. Tesang not only promotes the division of profits between investors and laborers but also continued efforts to improve the local economy. This article's analysis relies on data collected through observations and interviews as well as a review of the literature. This study emphasizes that tesang is not only an economic practice but also a co mmitment to maintaining Buginese and Makassarese society in a manner that reflects the teachings of Islam. This local wisdom-based ABOUT THE AUTHORS Abd Rahman R is a senior lecturer at the Universitas Islam Negeri Alauddin Makassar. His area of expertise to date is Islamic law and contemporary Islamic issues. Hasse Jubba is a lecturer at Department of Islamic politics, Universitas Muhammadiyah Yogyakarta since 2015. He has written extensively on political and religious issues as well as issues of minority groups. Hamzah Hasan is a senior lecturer at the faculty of sharia and law at the Universitas Islam Negeri Alauddin Makassar. He focuses on the study of Islamic law and other local Islamic issues, including inter-religious/ethic marriage.
Hasse Jubba is senior lecturer at Islamic Politics Department in Universitas Muhammadiyah Yogyakarta, Indonesia. He has written extensively on socio-political and religious issues as well as the issues of religious minority groups.
Irwan Abdullah is a professor of Anthropology at Universitas Gadjah Mada, Yogyakarta Indonesia. Supardin is a professor of Islamic law at UIN Alauddin Makassar Indonesia.
Hamzah Hasan is a professor of Islamic Law at UIN Alauddin Makassar, Indonesia. Tasmin Tangngareng is a senior lecturer at UIN Alauddin Makassar Indonesia.
Mirna Yusuf is a student of Universitas Gadjah Mada, Yogyakarta Indonesia.

PUBLIC INTEREST STATEMENT
Tesang is a local practice that seeks not only to promote economic empowerment but also to distribute wealth. Rooted in mutual trust, it employs a profit-sharing mechanism to ensure the advancement of the interests of all involved. In this system, investors and laborers divide the fruits of their harvests or husbandry activities per an oral agreement. Islam emphasizes the need for mutual trust and collaboration, both of which are recognized as central elements of tesang. Investors often seek to improve the economic well-being of their partners, and thus divide profits evenly between them; some go even further, giving laborers a sixty-percent share of the harvest. This practice is driven by diverse motivations, including (but not limited to) the desire to empower the downtrodden and to uphold the values and teachings of Islam. It thus continues to be practiced, relying not on written contracts but on oral agreements and mutual trust.
© 2023 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. This is an Open Access article distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. The terms on which this article has been published allow the posting of the Accepted Manuscript in a repository by the author(s) or with their consent.

Introduction
Amidst the complexities of the economic system, wherein market forces threaten the continued survival of those involved, local institutions have emerged that provide solutions that are not market-oriented. As a form of local wisdom, tesang not only informs the economic paradigm of Buginese and Makassarese society but also provides a value basis for the community's economic practices. This relates not only to how the Cooperation process is carried out, but also to how production takes place with a number of innovations (Mubeen et al., 2022). Tesang relies on mutual trust between economic actors, i.e., investors and laborers, who collaborate under a mutual agreement. It is therefore a profit-sharing system, or muzara'ah, wherein landowners and laborers agree to divide their profits into halves, thirds, or other previously agreed upon portions (Sirajuddin et al., 2015).
In Gowa Regency, for example, a sample of twelve persons involved in tesang was found to collectively work 37 ha of rice fields, or 3-5 ha each. Likewise, in Bulukumba Regency, eight persons involved in this process worked a total of 23 ha of land (an average of 2-4 ha each). The system used to share profits must be agreed upon by all involved. Generally, 60% of profits-minus operational and processing costs-are taken by laborers and 40% are enjoyed by landowners. Such a system inexorably requires mutual trust between those involved, as agreements are not written as contracts. Several elements are considered when establishing mutual trust through the tesang tradition, including familial ties and previous experience.
To date, studies of tesang have focused primarily on its economic and social dimensions, highlighting how economic practices are rooted in the socio-cultural structures of society (Sirajuddin et al., 2015(Sirajuddin et al., , 2016 In this case, the ongoing practice is more inclined towards economic activities in the interest of seeking benefits for both collaborating parties. From the community's socio-cultural aspect, the practice of tesang serves as a media to foster the cultural bonds between local communities. Tesang also functions as a practice that preserves the community's social relations wrapped in economic oriented practices. For instance, there is a distribution model that is hereditarily maintained in the practice of tesang, such as the sharing of profit for cattle fattening with a share of 40% for the keepers (fattening the cattle) and 60% for the owner of the capital (Sirajuddin et al., 2022). Such profit-sharing practice always prioritizes gotong royong (mutual assistance/cooperation), which means there is an interest for helping one another the parties intend to achieve. There is even a situation in which one of the parties may only have nonmonetary capital or assets. Operational costs for cultivating rice fields are borne by the cultivating farmer(s) without any financial contribution given by the owner of the land (Maulana & Amri, 2021). The owner of the capital simply waits for the results while the cultivators are obligated to cultivate the land that has been provided.
Other studies about tesang focus on the obstacles encountered, including the capacity of human resources involved. One of the obstacles that underlies tesang is the capacity of cultivators or workers, particularly in terms of their educational background. Business success is highly determined by internal factors in the form of good management and education level, particularly, of the workers (Rohani et al., 2020). Management involving technology has a better level of success because aside from being supported by the manager's ability, the running of the business is also maintained by good management. Aspects of management are brought about by proper knowledge that results in advantages and profits for both parties. Tesang, again, is a means for manifesting social bonds that also entail the acquisition of mutual benefits (Setiawan, 2021) by using systems of implementation and agreement that rely on mutual trust (Pasapan & Tandirerung, 2019).
Based on the review of previous works, it is apparent that studies of tesang from an Islamic perspective have been lacking, even though the practice is inexorably intertwined with Islam practiced by most Buginese and Makassarese. Almost no aspect of local society is free of Islamic influences. As a form of local wisdom, tesang cannot be separated from the principles of Fiqh (Islamic jurisprudence). As noted by Mukri, Islamic law is living law, not only because the religion is practiced by the majority of society but because it is intertwined with sacral traditions (customs or adat) (Mukri, 2011: 190).
This article seeks to address shortcomings in the literature, which has generally framed local wisdom within economic contexts, by positioning tesang within the context of Islamic Fiqh as understood by South Sulawesi's Muslim majority. It thus seeks to answer three questions: first, how is tesang-as a form of local wisdom-practiced by the Buginese and Makassarese? Second, what factors limit the effectiveness of tesang in providing economic empowerment to the Buginese and Makassarese? Third, what model of economic empowerment has been used to empower the poor? These three questions are central to this article's discussion, and the answers to them will be explored in detail in the following sections.
This article departs from three assumptions. First, as a social practice that has been passed intergenerationally, tesang has served simultaneously as a means of maintaining Buginese and Makassarese customs and upholding traditional values such as togetherness and mutual aid. Second, tesang has faced several obstacles, including in matters of land management and capital investment. Laborers are provided little capital; as such, they are unable to optimally improve their economic situation, instead only ensuring that their basic needs are met. Third, a new and more accommodative model of empowerment, based on local wisdom, is sorely needed to ensure that laborers' needs are met and higher levels of economic independence are achieved.

Local wisdom
The concept of local wisdom refers to the forms, ideas, values, and paradigms that emerge within particular locales and provide residents with valuable guidelines in their everyday lives (Uspayanti et al., 2021). Local wisdom, also known as local genius, is understood as referring to the knowledge and values that are preserved (Setyaningsih et al., 2020) and transmitted over time, often orally, and used to guide the everyday activities of human beings (Nugroho, 2021). Some local wisdom takes material form, as seen in customary homes, clothing, crafts, and art. Other local wisdom, such as philosophy, takes a non-material form and informs the everyday behaviors of individuals, groups, and communities (Uge et al., 2019). Both forms of local wisdom are highly dynamic, adapting over time to new contexts. In other words, though local wisdom originates within the traditions of communities, it evolves in response to the new situations experienced by its practitioners (Maturbongs et al., 2017).
Local wisdom has a significant influence on society, serving at least three core functions in everyday life (Widianto et al., 2020). First, the values contained within local wisdom provide a basis for community activities even as they guide members' efforts to adapt to the changing world around them (Maturbongs et al., 2017). In other words, customary communities live with reference and in adherence to the guidelines of their forebearers (Karuna & Serpara, 2021). Second, local wisdom informs the intelligence, creativity, and knowledge of local elites and laypeople alike, thereby shaping the value and dignity of humanity (Evelina, 2016). When local wisdom is maintained, it is easier to maintain stability in the face of outside threats and challenges (Uge et al., 2019). Third, local wisdom shapes the identity of the community. As local wisdom emerges within a community in response to its environment, it contains certain characteristics that distinguish communities from each other. The specific culture and local wisdom of a community are unique and thus are transmitted across generations (Suprapto et al., 2021). These functions of local wisdom all serve to direct and shape the structures that regulate society. Geertz (1973) affirms local wisdom as a critical component of human dignity. One local practice that has been maintained within Buginese and Makassarese society is tesang, a profit-sharing system that relies heavily on mutual support (Sirajuddin et al., 2015). It involves two parties. The first provides the capital necessary for exploitation, such as land or cattle, while the other works the land or raises the cattle (pa'teseng). Tesang does not involve a written contract; instead, it relies solely on mutual trust between the involved parties. The tesang system shows that trust plays a vital role in the maintenance of the system (Sirajuddin et al., 2013). Supporting this argument, Wikantiyoso (in Vitasurya, 2016) writes that a participative approach to local wisdom provides an important strategy for bridging the interests of economic development with the paradigm of sustainability.

Social empowerment
Empowerment is conceptualized as a social right and choice, being the means through which individuals can control their lives, improve their welfare, and achieve social justice (Baik, 2015). Empowerment refers to the institutionalization and structuring of the environment to facilitate individuals in their quest for social and economic status (Ezeanya, 2014). It involves the provision of better access to resources, the improvement of local administration, and the practice of social control through capacity building (Khalid et al., 2019). An empowered society, in other words, is capable of creating an alternative order and challenging the existing power structure (Stoeffler, 2018). To be identified as empowered, communities must meet certain criteria; they must have a means of sustainably optimizing their potential and protecting themselves and their peers from outside challenges (Surya et al., 2021). These principles can be quantified subjectively following communities' particular understanding of empowerment (Rezaul Islam, 2014).
Local wisdom-based empowerment is greatly needed to achieve communities' desired development goals (Arbuningtiyas & Hakim, 2019). This concept of empowerment uses local wisdom as a sustainable resource, one that underpins activities that promote empowerment-such as entrepreneurship, tourism, and resource management (Yusriani & Khidri Alwi, 2018). As such, it is important to incorporate local wisdom in the empowerment process, thereby giving recognition to the subjectivity, ability, and power possessed by local communities (Cahyaningrum, 2017). The successful incorporation of local wisdom may be indicative of successful empowerment, whereby communities can analyze issues, plan for future development, and evaluate empowerment programs' ability to promote independence (Khair et al., 2020).
Local wisdom-based empowerment, being an alternative approach to empowerment, serves to empower communities following their particular beliefs and paradigms. Such empowerment relies on the sustainable exploitation of local resources for various activities such as entrepreneurship (Ezeanya, 2014), local tourism (Vitasurya, 2016), and managing local food resources (Primyastanto et al., 2013). Worldwide, it has been common to use local wisdom to promote economic empowerment. In Africa, for instance, local wisdom has been used to reduce malnutrition amongst children. A customary agricultural system known as girinka (Ezeanya, 2014) has provided a local wisdom-based approach to reducing malnutrition in Rwanda. In this system, cows are valued as symbols of wealth and prosperity. Despite their value as commodities, they are provided to the poor as a form of economic assistance. Cows are important in agrarian societies, including those in South Sulawesi, where they not only work the land but also serve as important commodities.

Islamic interpretation
Islamic interpretation, or exegesis, may be understood simply as a means of understanding God's commands (Sturm, 2017). It serves to understand the sacred texts of Islam, the Qur'an and the Hadiths, and guides Muslims in their everyday lives (Zhussipbek et al., 2019). These texts serve as the basis for all Islamic knowledge, providing a textual basis for individuals' spiritual and worldly behavior (Rohayana et al., 2021). Exegesis of religious texts is a lengthy process, one made possible by the intuition and knowledge achieved by scholars after extensive spiritual exploration and deep reflection on tasawuf (Mufid, 2020). Islamic exegesis is an ever-evolving field, one that dynamically adapts to changing contexts and knowledge (Hamdi, 2020). It also informs social interactions, and indeed particular interpretations of the Qur'an and the Hadiths are seen as having the potential to contribute solutions to social problems and understand diverse social realities. Islamic exegesis also takes material form, being evident in architecture and religious artifacts (Dewi, 2017). Islamic exegesis thus refers to the entirety of the process through which fixed religious texts are given meaning.
Three aspects of exegesis are recognized in Islam. First, Islamic exegesis serves to create a harmonious and constant system linking objective reality-as perceived by human beings through their senses-with the theories and laws provided by the Qur'an and the Hadiths (Dewi, 2017). Interpretation provides systematic guidelines based on the particular understandings of individual exegetes (Zhussipbek et al., 2019). Second, Islamic exegesis is a foundational element of Islamic identity. This can be seen, for example, in how Islamic exegesis has developed in Europe in response to particular external stimuli (Olsson, 2014). Third, exegesis guides Muslims. It seeks to ensure that human beings remain accountable to two entities: to God Almighty and their peers, both as individuals and as communities (Dewi, 2017).

Method
This article is based on research conducted in two loci, namely Bulukumba and Gowa. Bulukumba was chosen as a research site because of its abundant natural resources, its Buginese majority, as well as its location in South Sulawesi. Entering the region, one is welcomed with the sight of broad expanses of rice fields. Gowa, meanwhile, was chosen because its residents rely heavily on animal husbandry for their livelihoods. Most of its residents are of Makassar heritage. In both areas, the practice of tesang remains common, providing an economic activity through which families can ensure their needs are met.
Primary data for this research were collected through observations, interviews, and a review of the literature. Observation focused on the practice of tesang in two areas. Interviews, meanwhile, were conducted with both capital-holders (ma'tesang) and laborers (pa'tesang). Seventeen interviews were used to collect information regarding the practice of tesang and the obstacles experienced by its practitioners. Secondary data were also collected from the literature, thereby complementing the primary data collected in the field. All data, be it collected in the field or through a review of the literature, was used to answer the research questions. After analysis, data were presented descriptively.

The practice of tesang amongst the Buginese and Makassarese
For the Buginese and Makassarese, tesang is a practice that involves capital holders (i.e., the wealthy) and laborers who work the land (i.e., the poor) in a profit-sharing system. Two models are commonly practiced. In the first, capital holders provide individuals or families with cattle such as cows, buffalos, or goats to raise. Once the cattle have been bred, the profits are divided between the investor and the beneficiary per a previous agreement. Usually, if more than one offspring is produced, one animal is given to the investor and another is given to the laborer. This form of tesang remains widely practiced today. DN (62), who raises cattle as part of the process, explained: "As initial capital, I received two female cows from an investor. Under our profit-sharing agreement, the first born would be for the investor and the second would be for me. So far, the cows have produced twelve offspring." (interview, November 24, 2019).
Supporting this statement, DP (51) explained: ". . . we work together to raise cattle using a profit-sharing system. At first, I received two cows. Now they've gone forth and multiplied, becoming ten cows. Any proceeds are shared fifty-fifty between me-as the one raising the cows-and my investor" (interview, November 24, 2019).
When this model of tesang is used, profits are often shared using an odd-even system. In this system, the investor receives the first offspring and every second one born afterward (i.e., the first, third, fifth, etc.). The recipient, meanwhile, receives the second offspring and every second one born afterward (i.e., the second, fourth, sixth, etc.).
Second is tesang involving the transfer of land. In this model, landowners retain others to work their fields, usually by cultivating rice. Throughout the process, these investors remain involved, providing the money necessary to acquire fertilizer, pesticides, and other needs. In some cases, those working the land may be required to bear some of the financial burdens; this only occurs, however, with prior agreement between the parties. After the crops are harvested, the expenditures are subtracted and then the net profits are divided. Some agreements divide profits on a fifty-fifty basis, while others use a forty-sixty basis or some other ratio.
Regarding this profit-sharing mechanism, HS (60)-an investor-explained: "I've used an agreement (tesang) with the same people for more than twenty years, without any conflict, with profits shared on a forty-sixty basis. The workers bear production costs, and we have three harvests every year" (interview, November 24, 2019). This statement was supported by another investor, HD (57), who stated: "Since 2008, I've given control of my rice fields, an area of twenty acres, to workers, with profits shared on a fifty-fifty basis. Per our agreement, all production costs are borne by workers, while taxes are paid by me as the landowner. Operational costs are shared" (Interview, November 24, 2019). AR (72) also noted: ". . . because I'm not able to work the land myself, I have given control to people with the ability and willingness to work the land through tesang. Regarding production and operational costs, they are subtracted from the profits, which are then divided between us on a fifty-fifty basis" (Interview, November 27, 2019).
One ongoing tesang agreement exists between Haji Muhammad Nasir Mahmud (investor) and Daeng Awing (laborer) in Gowa. In this case, the investor provided two cows (one male and one female) to the worker. One year later, these cattle produced a calf; as such, Daeng Awing became responsible for three cows. The following year, another calf was produced, and as no cows had been sold Daeng Awing became responsible for four cows. Under the terms of this agreement, the first offspring produced belonged to Haji Muhammad Nasir Mahmud, while the second belonged to Daeng Awing. If the cows produced a third calf, it would belong to the investor; any fourth offspring, then, would belong to the laborer. If these cattle were sold, both the investor and worker would have the right to one cow. Because cows sold for an average of Rp 9 million on the market, with an even distribution of profits the sale of two cows would provide each party with Rp 9 million.
Tesang is often practiced for generations, often without any written agreement between the parties. For the Buginese and Makassarese, tesang is more than a collaborative approach to raising cattle or working land. It is also a highly beneficial system for all parties involved. Individuals who own cattle or land can entrust others with its maintenance, thereby ensuring profit for all involved. Despite the potential benefits of tesang, however, there have been significant challenges to its ongoing practice.

Obstacles to the practice of tesang
As mentioned above, despite the benefits wrought by tesang, the practice has also faced severe obstacles. Three factors challenge the continued practice of tesang amongst the Buginese and Makassarese: capital, management, and human resources. First is the issue of capital. Tesang, as a collaborative economic practice, cannot occur when limited capital is available. Only a finite amount of land and money is available; the same holds for the cattle provided to laborers. One laborer, SK (40), recognized this issue: ". . . I worked 1.5 ha of land from 2011 to 2019. This land was far from sufficient, as it only provided me with enough to meet my family's needs. I would prefer having more land to work" (interview, Bulukumba, October 20, 2019).
Regarding the limited availability of land, NJ (42) stated: "I've always offered my services to those with a lot of land, offering to work together, but those offers have gone unheeded. They don't have any more land. That land I'm working, I would rather work more so I can earn more. But because the amount of land available is limited, I only get enough to ensure my household needs are met" (interview, November 25, 2019).
Supporting these statements, a laborer named MS (51) explained: ". . . I've been involved in a tesang agreement for more than ten years. The results, Alhamdulillah, have been sufficient for my family. I still need more land to work through this profit-sharing mechanism, but I haven't gotten anything yet." (interview, November 28, 2019).
These statements indicate that, due to the limited availability of land, laborers have had minimal access to economic resources. As their needs have increased, they have been unable to find more land to work. Many have only had access to enough land to ensure that their families' needs are met.
Second are managerial factors. Tesang, practiced across generations, is perceived as providing great benefits to society. However, control over the practice has been limited. Tesang has relied on a simple control process, wherein both parties make certain commitments without any written contract. Such collaborative activities depend heavily on mutual trust. This was recognized by one investor, who stated: " . . . my worker (Baco Daeng Sarro) has done well, working the land for almost fifteen years now without any conflict. He's transparent when dividing harvests with me. . . . But many ask, 'Is there a written contract?' I say, 'No, there isn't.'" (interview, SM (52), October 20, 2019).
In a more professional setting, agreements such as those involved in tesang would be codified through a notarized contract. As such, the questions asked of SM (as mentioned above) are grounded. Indeed, the informant also recognized the potential problems involved, as well as the need for caution.
Third are human resources. When workers are unmotivated, they are unable to produce maximal profits. Many have little knowledge of agricultural and husbandry techniques, and thus their performance is suboptimal. Such problems undermine the trust that exists between them and investors. SM, one investor in an animal husbandry program, explained: ". . . my worker (Bereng Daeng Temba) kept cows for me for five years, but we ended our agreement because he wasn't feeding them enough. The cows ended up too thin, and so we couldn't sell them for a good price" (interview, October 20, 2019).
Regarding this situation, another investor-SH (58)-explained: ". . . we worked with somebody, agreed to divide the profits from our husbandry activities, but that person was unable to properly care for the cattle. They fell ill, and thus we annulled our agreement." (interview, November 26, 2019).
Where workers are poorly motivated or educated, as in the cases above, the agreements between the parties may be annulled. Capital-holders realize that they will not receive an optimal return on their investments, due to illness or suboptimal management, and thus decide to end their agreement.
This section has highlighted the three serious issues limiting the practice of tesang amongst the Buginese and Makassarese. Due to the finite availability of land and cattle, potential profits are limited. As a collaborative form of profit-sharing, tesang depends heavily on mutual trust, and this may be undermined when parties neglect or even violate the terms of their agreement. Consequently, individuals' ability to work land and raise cattle thus heavily informs the success of the agreement. Where workers are unmotivated, profits are suboptimal, and agreements are annulled.

An Effective/ideal model for economic empowerment
Three models of economic empowerment are perceived as ideal for tesang. First is the mutually beneficial model of empowerment, which seeks to create prosperity for all parties involved. Parties have a reciprocal relationship, wherein each one seeks to achieve profit for themselves and their partners. Conversely, both parties are also willing to accept the burden of loss (failed harvests, cattle deaths) together. MA (42), a landowner, stated: ". . . in our agreement, we said that we would divide profits fifty-fifty after operational and production costs. This meant not only sharing profits, but also the risk of loss due to natural factors. If there were a natural disaster, we would both be responsible, and so nobody would suffer undue losses" (interview, November 26, 2019).
Reaffirming this statement, SG (50)-retained to care for cattle-explained: "I've felt greatly assisted by the tesang program. We agreed to share profits, with each party receiving a half share. Likewise, we agreed to share any losses" (interview, November 27, 2019).
These statements indicate that both investors and laborers perceive tesang as mutually beneficial. This collaborative system has far-reaching effects, and both parties have the opportunity to enjoy the fruits of their labor through the profit-sharing mechanism.
Second is an accommodative approach to tesang. As tesang relies on oral agreements between two parties, openness, and honesty-especially in matters of operational costs and net profits-are required to ensure successful collaboration. If both parties are aware of the risks involved, mutual profit can be guaranteed and mutual accountability can be ensured. Both investors and laborers will enjoy agency and mutual control. In the division of profits, both parties must agree that "for any profit, we both profit; if any loss, we both experience loss." As stated above, the practice of tesang relies not on written contracts, but mutual trust between both parties. HH (73), an investor, stated that: ". . . I've spent fifteen years involved in tesang without any written contract, working solely based on trust and written notes on the operational and production costs we share. Likewise, any losses are divided evenly between us and borne together." (interview, November 25, 2019).
Reflecting this statement, a landowner named HA (67) explained: ". . . our practice of tesang is rooted in mutual trust, with no written contracts, and our profits are shared after production and operational costs are subtracted. So, me, as an investor, I receive only a third share of the profits, but if there are any losses, we split them evenly. Losses are shared" (interview, November 26, 2019). AN (57), a landowner, also highlighted the possibility of tesang operating without any written contract. He explained: "Our practice of tesang, be it using productive rice fields or cattle, occurs without using any written contract. But we can maintain trust. For example, we can share information on the well-being and care of cattle, and we can talk about our harvests. In this, we investors are involved, including in matters of funding" (interview, November 27, 2019).
Collaborative contracts, rooted solely in mutual trust, enable both parties to adhere to the agreedupon terms. Among the Buginese and Makassarese, the philosophy of, taro ada taro gauk is foundational for building trust. According to this philosophy, one's word is one's bond; in other words, if one says that one will do something, one is compelled to do so.
Third, productive partnerships. In Bulukumba Regency, many people own broad expanses of land but are unable to work it optimally. At the same time, the regency has a high unemployment rate. The tesang system brings these elements of society together in a mutually beneficial partnership. In both regencies discussed herein, the partnerships established through the tesang system are highly productive. If the land were left unworked, it would go fallow. As such, by employing workers through the tesang system, investors do not merely provide these workers with capital but ensure that their assets are used optimally. Regarding this point, SK (51), a laborer, stated: "I feel greatly assisted by the availability of land, the fruits of which I share with the owner of the land. I work hard to ensure the continued survival of our agreement. I always work hard to maintain the investor's trust, because from the beginning our relationship was built on a sense of mutual trust." (Interview, November 27, 2019).
Regarding this sense of mutual trust, an investor named US (47) stated: "Tesang, it works using a profit-sharing model, with all production and operational costs borne by both parties after the harvest. As for each party's obligations, there is a need for transparency in funding and a profit-sharing approach. So, both parties must be present when the profits are divvied up." (interview, November 27, 2019).
These statements indicate that investors and laborers share the same desire: to ensure that their agreement is maintained over time. Both parties seek to maintain the contract between them and ensure that assets continue to be used productively-even though the terms of their agreement have not been formally enshrined in a written contract-as they realize that both parties' needs must be fulfilled.

The advantage of tesang within Buginese-Makassarese society
Tesang is a profit-sharing system that remains practiced by the Buginese and Makassarese today. In this system, investors (pa'teseng) and laborers (ma'teseng) enter and comply with an oral agreement. This tradition, which remains strong in local society, is rooted in a sense of mutual trust that is maintained carefully by both parties. Although the practice of tesang has deep historical roots, it remains widely practiced in Buginese and Makassarese society today, serving not only to ensure laborers' needs are met and distribute investors' wealth but also to create strong social bonds between people with no familial bonds. Behind the practice is the noble goal of mutual assistance (in Buginese, sipatuo; in Arabic, ta'awun).
The continued practice of tesang amongst the Buginese and Makassarese can trace its roots to the early years of Islam. During the time of the Prophet Muhammad, a similar profit-sharing practice known as muzara'ah existed. Under this system, landowners would surrender a plot of land to others for them to work, with the harvests shared between them following a certain agreement. This practice is clearly described in a hadith transmitted by Muslim via Ibnu Umar. During this period, the Prophet Muhammad also entrusted land in Khaibar to a Jewish man, who worked the land in return for a share of the harvest. This is mentioned in a hadith transmitted by Bukhari and Muslim.
"From Abdullah r.a, it is said: The Prophet provided land for a Jew in Khaibar to work, and he received a share (wage) of the fruits of his labor." (HR. Bukhari).
Another hadith notes: "From Ibnu Umar: truly the Prophet SAW, he did entrust his gardens to a man of Khaibar to be maintained by him. In return, he received a share of the fruits and the annuals (other crops)." (HR. Muslim).
This shows that local practices are heavily intertwined with the practices that were common during the early years of Islam. When the Prophet Muhammad SAW signed the aforementioned agreement, he explained to his followers the importance of mutual assistance and support. For ulamas, these hadiths provide a basis for establishing collaborative agreements between two parties, wherein mutual profit is assured and neither party benefits disproportionately.
In the traditions of the Buginese and Makassarese, mutual assistance is based not on a shared identity (ethnic, religious, or otherwise) but on mutual recognition of shared needs. It is therefore a means of maximizing the benefits available to all. Cattle and agricultural land serve only as media for advancing the interests of all parties. Tesang thus serves as a means of advancing the interests of those involved. It thus provides the Buginese and Makassarese with a means of maintaining their kinship bonds and upholding the philosophy of siri' napesse (safeguarding others' dignity and honor). It is this cultural affinity for kinship that has enabled tesang to become a means of empowerment, rather than a simple economic activity. Both investors and laborers benefit from their reciprocal agreement, which is known locally as tesang and in Islamic economics as muzara'ah. In Indonesia, a multitude of similar systems can be found; these include, for example, the practice of maro in Java, toyo in Minahasa, and penduwa in Sumatra (Widarto, 2014). Such practices rarely use written contracts, instead relying primarily on oral agreements and mutual trust.

Challenges to tesang
Three factors limit the potential success of tesang amidst the Buginese and Makassarese. First, capital. The amount of capital provided to laborers determines the success and sustainability of the agreement. However, this capital is often limited, as investors often prefer investment models that offer larger profits and rapid turnaround times. Investors view tesang as offering slow returns; a minimum of five years is needed before newborn cattle can be sold or bred, and as such significant time must be invested before any profits are had. Laborers, meanwhile, view such activities as leaving them with little room to grow; many fear that they will not be able to support their families, as their share of the profits must be used to cover operational costs (Zulfiah et al., 2015). As they can only keep a few cattle, the number of offspring bred is also limited. Likewise, little agricultural land is available, and thus harvests are relatively small. Even then, the small profits generated must be shared with the investor.
Second, managerial factors. As explained above, tesang does not rely on written contracts but mutual trust between all involved. As such, it is not uncommon for misunderstandings to occur between the parties; for example, there may be suspicions regarding the costs incurred during the process. Without any clear and explicit written reference, new issues may emerge that undermine the spirit of mutual assistance that is foundational for tesang. This cannot be separated from the tendency for the Buginese and Makassarese to rely on oral agreements, rather than written contracts; likewise, when irregularities occur, they rely on familial resolution processes rather than legal ones. Consequently, successful partnerships require mutual trust between parties.
Third, human resource factors. Humans, being the main actors in tesang, inexorably influence the system and its performance. As such, when laborers lack motivation or investors expect too much, the system cannot function optimally. A lack of motivation is dangerous for any enterprise, as when individuals fail to dedicate themselves seriously to their labors, they cannot achieve maximal results. In such cases, investors' desire to assist their peers is ultimately undermined, thus leading to the dissolution of their partnership. Often, potential laborers rely on their experiences with unemployment to draw the compassion of potential investors. However, when laborers prove unmotivated, investors' willingness to provide support is eroded. Ultimately, tesang must be a reciprocal relationship: investors need a means of distributing their capital, while laborers require productive employment to support themselves and their families. Without adequate motivation on the part of laborers, this relationship cannot exist.

Contextualizing tesang: labor systems, management, and orientation
As a traditional form of collaboration, tesang has been challenged not only by the evolution of local society but also by the changing economic demands and practices of Buginese and Makassarese society. The bonds established through the traditional tesang system may be severed if actors are unable to adapt to their changing contexts. Tesang has traditionally relied on mutual trust, and thus it demands careful management to ensure that it optimally benefits all involved. Both parties share a bond, one that requires them to be committed to establishing a reciprocal and mutually beneficial relationship. In other words, investors must not simply surrender management activities to laborers, as this may result in inequality. Rather than simply await profit, investors must remain involved in the process and ensure their continued control. In this manner, laborers will be positioned as subjects in the empowerment process.
Any trust-based system may potentially fall victim to mutual suspicion, and the relationship established through this system may decay over time. In such cases, tesang serves not as a medium for establishing a mutually beneficial relationship but to create and exacerbate conflict. A more transparent approach to management is therefore necessary. Both parties must be positioned as equals and dedicate themselves to advancing their mutual interests. Investors, for example, must not simply expect their desires to be realized; they must remember tesang's primary goal. Conversely, laborers must be recognized and respected as having agency and power. Within this context, management is paramount, as only then can a productive system be made manifest. For example, although tesang agreements need not be enshrined in contracts, transparency is important to ensure that mutual understanding is created and mutual trust is maintained.
The practice of tesang, which is rooted in the spirit of cooperation, serves to strengthen social bonds and promote unity. It thus lays a framework for other forms of empowerment, oriented not towards communities and societies but individuals and families. Following the tesang model of empowerment, working relationships between individuals are transformed into familial bonds. The kinship system used by the Buginese and Makassarese recognizes the importance of extended family, those kin who are related not by blood and genealogy (Liliweri, 2021) but by shared goals and ideals. In other words, tesang does not have a solely economic purpose; it also has a strong social function.

Conclusion
The practice of tesang serves not only to provide economic empowerment but also to strengthen the bonds of trust between members of Buginese and Makassarese society. This system, which requires individuals to manage assets individually or collectively to achieve mutual benefit. Three important points are highlighted by this study. First, the practice of tesang has broad implications for the use of informal economic activities for social empowerment. This tradition has been oriented toward one goal: to support vulnerable individuals through a symbiotic and mutualistic relationship. Using oral contracts rooted in mutual trust, it enables individuals to establish relationships that reach beyond the economic and advance shared interests. Parties do not merely involve themselves in economic collaboration; they also work together to advance their collective interests.
Second, the desire to advance shared interests is not always fully realized. Numerous challenges are posed by the social environments, mindsets, and abilities of those involved in tesang. This practice, designed to promote economic independence, is often hindered by a general unawareness of proper managerial techniques. Relationships may be severed and undermined, thereby leading to conflict between parties. Mutual trust does not, in and of itself, ensure the survival of the agreement, and indeed it is not uncommon for parties to come into conflict due to a lack of transparency.
Third, the practice of tesang, with its particular characteristics (including its emphasis on oral agreements and informal labor) provides both parties with the opportunity to advance their economic interests through collective efforts. Tesang does not require a formal administrative system, as it relies primarily on the joint awareness of the parties involved. Likewise, though it is a tradition that has been passed amongst the Buginese and Makassarese for generations, it also contains strong Islamic values. The Islamic value of ta'awun, as realized through this local practice, has had broad effects. This study of tesang has shown how local wisdom can contribute significantly to economic empowerment activities in traditional societies. In the future, it will be important to consider whether traditions such as tesang are well-suited to today's ever-evolving society.
This article merely discussed about the practice of tesang and its correlation as an alternative effort to improve the social welfare, particularly, of workers or cultivators, which is limited to the number of mutually collaborating parties. In this case, the practice of tesang is simply positioned as an economic activity based on a joint agreement between two parties with the purpose of mutual assistance. An aspect that has not been comprehensively explored in this article is how tesang as a local practice can function as an ideal model for a collective economic empowerment of communities. To date, the practice of tesang remains limited to management of assets in the form of livestock and land. In the future, a management model that is not limited to a profit-