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International Journal of Religious and Cultural Studies

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Published by Yayasan Rumah Peneleh

ISSN : - EISSN : 2656694X DOI : https://doi.org/10.34199/ijracs

Core Subject : Religion, Economy, Humanities, Education, Social,

Religion Humanities Economics, Econometrics & Finance Education Social Sciences

The International Journal of Religious and Cultural Studies (IJRACS) is published in April and October by Yayasan Rumah Peneleh. This journal aims to accommodate scientific writing of any studies from philosophical thought or study as well as empirical studies covering two main fields, religion, and culture, as well as other fields including law, business, education, economics, health, politics, technology, history, and other social sciences. IJRACS highly appreciates cross-sectoral or multidisciplinary thinking that can trigger the birth of innovation to change both in the social and cultural fields, and lead to better civilization.

Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)

Articles 65 Documents

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Tracing Accounting in Javanese Tradition Ari Kamayanti; Nurmala Ahmar
International Journal of Religious and Cultural Studies Vol 1 No 1 (2019): International Journal of Religious and Cultural Studies
Publisher : Yayasan Rumah Peneleh

This paper aims to trace the perseverance of accounting in slametan as one of Javanese tradition. Through reading of old scriptures dated as far as 1030AC as well as observing the existing phenomena of slametan, underlying values of slametan are explored and reconciled. It is found that the survival of accounting in the Javanese tradition not only exists in the form of physical recordings but also mental recordings. Cohesiveness /togetherness among the people, and spiritual as well as religious beliefs give rise to social obligations, mental recordings, and soul-spiritual gain.

Da'wah Management of Wali Songo in the Age of Majapahit Kingdom Novrida Qudsi Lutfillah
International Journal of Religious and Cultural Studies Vol 1 No 1 (2019): International Journal of Religious and Cultural Studies
Publisher : Yayasan Rumah Peneleh

The purpose of this research is to trace the da'wah management conducted by Wali Songo broadcasting Islam in Java, especially at the Majapahit Kingdom. The method used literature study, in which the researcher is the main instrument that will read the literature and more emphasized on the process because history and literary philology are rich with interpretation. The results show that Wali Songo as da'wah organization, has method and management of da'wah that combines local culture in Majapahit by still upholding Islamic values.

Re-Thinking The Consumerism Phenomenon in The Liberalist-Capitalist Economic System: In A Search of an Islamic Consumerism Model Mohd Shukri Hanapi
International Journal of Religious and Cultural Studies Vol 1 No 1 (2019): International Journal of Religious and Cultural Studies
Publisher : Yayasan Rumah Peneleh

In the liberalist-capitalist economic system widely applied presently, one who spends his income to maximise material utility is presumed to be something that is rational and encouraged. This is because maximum consumption of material utility is a measure of progress. However, maximising utility consumption to achieve material satisfaction could cause negative effects, especially serious debt problems and bankruptcy. This is due to consumers spending their income to maximise material satisfaction beyond their capability; thus, making them go into debt. The issue is as Muslim consumers, what is the actual level of consumption that should be practiced? Is the measurement also based on the maximum consumption of utilities such as in the liberalist-capitalist economic system mainly practiced today or is there a specific measurement that offers a unique form of consumption? In relation to this issue, this paper aimed to re-thin the consumerism phenomenon in the liberalist-capitalist economic system and explore an Islamic consumerism model, which is otherwise known as wasatiyyah-consumerism. In order to achieve this objective, this study had only explored ideas related to the wasatiyyah-consumerism model. The study found that the wasatiyyah-consumerism model applied the tawhid (monotheism) philosophy, a level of consumerism rooted in the maqasid al-syari‘ah component and aimed at achieving the blessings of Allah SWT.

Islamic Cosmology of Accounting: An Introduction Amelia Indah Kusdewanti
International Journal of Religious and Cultural Studies Vol 1 No 1 (2019): International Journal of Religious and Cultural Studies
Publisher : Yayasan Rumah Peneleh

This article aims to explore new accounting philosophical foundation in the sight of cosmological term. Using literature study this article shows the need of creating that new philosophical term and radically explain the impact toward creation of civilization. The result shows how inadequate accounting philosophical foundation then cause fragmented accounting reality. It also shows us trapped in materialism world and apart from all other aspect, ie sociology, anthropology, as well as religion. Islamic Cosmology of accounting is philosophy of the wholeness built based on Tauhid.

Soft Religiosity Message for Indonesia from Soedjatmoko Aji Dedi Mulawarman
International Journal of Religious and Cultural Studies Vol 1 No 1 (2019): International Journal of Religious and Cultural Studies
Publisher : Yayasan Rumah Peneleh

This article tackles the thought of Soedjatmoko as one of Indonesian self-taught intellectuals. Through his writing “Human Dimension in Development”, “ Socialist Culture”, and “Asia in the Eyes of Soedjatmoko”, an evolution of his thought from socialist' historical materialism towards soft religiousity could be portrayed. It is concluded that integrity and intellectual bravery are the strength of the Indonesian that are derived from faith and tawhid. The spirit that Islam carries becomes the root of solution for poverty as well as applicable education for many countries, especially in Asia.

Reconstruction of Accounting Education Purpose Concept through the Thoughts of Ki Hadjar Dewantara Yohan Bakhtiar; Dion Yanuarmawan; Iwan Triyuwono; Gugus Irianto
International Journal of Religious and Cultural Studies Vol 1 No 2 (2019): International Journal of Religious and Cultural Studies
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2019.10.04

This study aims at exploring the fact in accounting education at college and formulating the concept of accounting education based on the thoughts of Ki Hadjar Dewantara, enveloped in his two books: education and culture. Ki Hadjar Dewantara’s critical-spiritualist-nationalist paradigm is used as a perspective to analyse the present accounting education. This study uses a qualitative approach and case studies as a research strategy. The substance (indicator) of spirituality value (Tauhid ontology and orderliness in physical and spiritual), moral value (the balance of Cipta-Rasa-Karsaor Tri-Sakti), enhanced degree of humanity, and independence values (freedom, independent and partiality to Indonesian people) were the method in this study. The result of this study shows that accounting education reality at economics faculty, Real Learning University does not reflect the values of Ki Hadjar Dewantara’s idealistic thinking. A formulation of accounting education purpose concept in universities must be established to produce a perfect human with pure spirituality through spiritual, moral and independence value. This concept also can be interpreted as a struggle to bring love in accounting education purpose concept.

Whistleblowing and Tri Hita Karana to Prevent Village Fund Fraud in Bali Komang Adi Kurniawan Saputra; I Ketut Puja Wirya Sanjaya
International Journal of Religious and Cultural Studies Vol 1 No 2 (2019): International Journal of Religious and Cultural Studies
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2019.10.03

This study aims to examine the whistleblowing and Tri Hita Karana variables on fraud prevention in managing village funds. This study used a survey method with a questionnaire, while the method of determining the number of samples was the Slovin formula, which produced 88 villages as samples that received village funds in the Province of Bali. Data collection was done using personally administered questionnaires (personal questionnaires), which means that researchers can relate directly to the respondent and provide explanations as needed about the questionnaire and can be collected immediately after the respondent has answered them. Data analysis was conducted by using ordinary least square model multiple linear regression. The results of this study indicates that Tri Hita Karana culture significantly influences fraud prevention in managing village funds, while the whistleblowing variable does not show a significant effect on the prevention of fraud in village fund management. In village government and village fund management, mutual trust and mutual respect are regarded better compared to mutual accusation, meaning that the village government in Bali believes in national law and customary law in overcoming fraudulent perpetrators.

Inconsistency of Pancasila Cita (Law) for Natural Resources Management Gatot Dwi Hendro Wibowo
International Journal of Religious and Cultural Studies Vol 1 No 2 (2019): International Journal of Religious and Cultural Studies
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2019.10.05

This article aims to explain the legal study side of the existence of indications of inconsistency in the management of natural resources and the environment. The inconsistencies studied are between Pancasila as the ideal foundation and ground norm of the Indonesian nation as well as the ideals of the Indonesian nation's law, with the 1945 Constitution as a constitutional foundation as well as the rule of the game in the life of the nation and state, along with its organic laws. This article is a literature review. This article produces 3 arguments namely at the macro, micro, and socio-cultural level. On a macro scale, the spirit of "pro-environment" needs to be a mindset and attitude of policymakers, both in the executive and legislative branches, both at the national and regional levels. On the micro-scale, humans must take into account other values besides technical and economic values. Socio-cultural, other values in the context of natural resource management and the environment are basically the values of local wisdom (local wisdom), which is the recipient of an intense interaction of the archipelago community of a plural and plural nature. Unfortunately, in some cases, precisely the value of local wisdom is often ignored in decision making.

Indonesian Case of Political Identity, Post Truth, and Computational Propaganda Fajar Cahyono; Kusuma Putri; Hafizh Nurul Faizah
International Journal of Religious and Cultural Studies Vol 1 No 2 (2019): International Journal of Religious and Cultural Studies
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2019.10.01

The purpose of this study was to determine the use of Computational Propaganda in organizing and manipulating public opinion on social media with the issue of identity politics and its relation to the Post Truth in the Indonesian Presidential Election in 2019. There are two methods used in this study: A) qualitative methods are used to answer how to use Computational Propaganda for political marketing in the 2019 Presidential Election, and B) quantitative methods using Social Network Analysis (SNA) on Twitter's social media platform to determine the use of bots in manipulating opinions public during the presidential election campaign. The results of this study are Computational Propaganda using identity politics in the 2019 Presidential Election.

Amalgamating Spirituality with Education for Harmonious Exchange and Deepened Wisdom Pallavi Pathak
International Journal of Religious and Cultural Studies Vol 1 No 2 (2019): International Journal of Religious and Cultural Studies
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2019.10.02

This article examines the balance between education and spirituality for harmonious exchange and deepened wisdom. Literature studies with the spiritual approach are used in this study. By reconnecting spirituality and education, we can develop an integrated education system that allows students to connect mentally between the intellectual, emotional and spiritual dimensions. Truth, meaning, and the real power of life are within us, and we must release the soul to unleash the real potential. When spirituality is fully embraced in the education system, it will foster a dynamic balance within the students themselves. Keywords: education, spirituality, balance, wisdom

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Contact Name
Amelia Indah Kusdewanti

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+6285655528189

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Editorial Address
Pondok Indah Estate Blok B-11A Malang

Location
Kota surabaya,

Jawa timur

INDONESIA

Abstract

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Amelia Indah Kusdewanti

Contact Email ameliaindah@rumahpeneleh.or.id

Phone +6285655528189

Journal Mail Official -

Editorial Address Pondok Indah Estate Blok B-11A Malang

Location Kota surabaya, Jawa timur INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Amelia Indah Kusdewanti

Contact Email
ameliaindah@rumahpeneleh.or.id

Phone
+6285655528189

Journal Mail Official
-

Editorial Address
Pondok Indah Estate Blok B-11A Malang

Location
Kota surabaya,

Jawa timur

INDONESIA