International Journal of Religious and Cultural Studies
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.
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<![CDATA[The Role of Women in Kabbalistic Tradition: a Personal Note ]]>
<![CDATA[Akke Mathilde M de-Jong]]>
<![CDATA[ International Journal of Religious and Cultural Studies Vol 5 No 1 (2023): International Journal of Religious and Cultural Studies ]]>
Publisher : <![CDATA[Yayasan Rumah Peneleh ]]>
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DOI: 10.34199/ijracs.2023.04.10
<![CDATA[This article seeks to portray the role of women in Kabbalistic Tradition. Through many accounts both personal journey's note as well as literature study, it can be stated that women's positioning of roles are imprinted on what is considered “acceptable” behaviour. Religious structure, i.e. rules and regulations are needed to “force” people into desirable and preferred behaviour. This article also shed some views on the Tanakh and Talmud, the New Testament and the Ten Commandments, as well as the Quran relating to women's role.]]>
<![CDATA[Funeral Accountability in the Perspective of Islam ]]>
<![CDATA[Lea Emilia Farida]]>;
<![CDATA[Sirajudin]]>;
<![CDATA[Nurul Mukhlisah]]>
<![CDATA[ International Journal of Religious and Cultural Studies Vol 5 No 1 (2023): International Journal of Religious and Cultural Studies ]]>
Publisher : <![CDATA[Yayasan Rumah Peneleh ]]>
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DOI: 10.34199/ijracs.2023.04.05
<![CDATA[The purpose of this study is to reveal the accountability of funeral team of the Cilandak sub-district, South Jakarta. As a sub-district that is neither a social organization nor a legal body, the team received funds from The National Zakat Body of DKI Jakarta Province. This study uses a qualitative approach by analyzing in depth the phenomenon of accountability. Data were collected through interviews techniques using an open-ended question model. The funeral care in the Cilandak sub-district implemented four accountability dimensions, as probity and legality, processes, programs, as well as policies. The team also has three accountability principles, namely, responsibility, justice, and truth. Instead of producing financial reports, the team published a unique accountability daily report of Ambulance Arrangement for Covid-19.]]>
<![CDATA[Islamic Bank Financial Accountability in the Perspective of Shariah Enterprise Theory ]]>
<![CDATA[Masiyah Kholmi]]>
<![CDATA[ International Journal of Religious and Cultural Studies Vol 5 No 1 (2023): International Journal of Religious and Cultural Studies ]]>
Publisher : <![CDATA[Yayasan Rumah Peneleh ]]>
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DOI: 10.34199/ijracs.2023.04.03
<![CDATA[This study aims to examine financial accountability in the perspective of sharia enterprise theory at Bank Muamalat Indonesia. This is a qualitative research with a literature review on the annual financial reports of Bank Muamalat Indonesia for 2021. The study shows that Bank Muamalat Indonesia has carried out financial accountability in accordance with the principles of shariah enterprise theory which consists of three dimensions. First, there is vertical accountability to God physically and mentally in the form of distributing zakat and implementing programs to increase spirituality and religiosity. Second, there is horizontal accountability to humans, in the form of fulfilling material and spiritual needs. Third, there is horizontal accountability to nature or the environment and society in the form of corporate social responsibility programs. The novelty of the research is that financial accountability based on sharia enterprise theory is a new concept in Bank Muamalat Indonesia.]]>
<![CDATA[Non-Material Value-Based Financial Management Practice of “Pappasang Tu Riolo” ]]>
<![CDATA[La Ode Sumail Sumail]]>;
<![CDATA[Ampauleng]]>;
<![CDATA[Salma Abdullah]]>
<![CDATA[ International Journal of Religious and Cultural Studies Vol 5 No 1 (2023): International Journal of Religious and Cultural Studies ]]>
Publisher : <![CDATA[Yayasan Rumah Peneleh ]]>
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DOI: 10.34199/ijracs.2023.04.06
<![CDATA[This article aims to interpret financial management practice based on local value namely Pappasang Tu Riolo without material character. By using the Nusantara paradigm, the research revealed the reality and emotional experiences of banana traders snack (pisang epe) on Losari beach, Makassar City. This study found that financial management with local wisdom values in the form of Pappasang Tu Riolo is a unique character that is not found in conventional financial management concepts, which can present a new view of wisdom for financial management. As financial management is based on spiritual values, the traders can achieve sustainable financial performance as well as excellent socio-economic state though the pursuit of material gains have not become their main purpose.]]>
<![CDATA[A Tauhidic Phenomenology Study of the Meaning of Profit ]]>
<![CDATA[Mazidatul Faizzah]]>;
<![CDATA[Ajeng Tita Nawangsari]]>;
<![CDATA[Mochammad Ilyas Junjunan]]>
<![CDATA[ International Journal of Religious and Cultural Studies Vol 5 No 1 (2023): International Journal of Religious and Cultural Studies ]]>
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DOI: 10.34199/ijracs.2023.04.04
<![CDATA[This study seeks to investigate the meaning of profit as expressed in a local trader stall, which sells a set of food, consisting seventeen types of side dishes, and drinks for a very low price while applying Islamic values in its selling practices. This research employed a qualitative study with a phenomenological tauhid approach as its analytical tool. Data collection for this research was obtained through in-depth interviews. The study results indicate that the owner of food stall considers the meaning of profit to be vast and not limited to financial or material gain. Profit can take the form of enjoyment, sufficiency, and the fulfillment of a servant's prayer by Allah SWT. This is different from the concept of profit in general, which is the difference between the total amount of revenue generated as a result of transactions and the total costs associated with that revenue.]]>
<![CDATA[Morality in the arrangement of Regional Budget as an Effort to Reduce Flypaper Effect: a Critical Habermasian Perspective ]]>
<![CDATA[Nursal Ikhsan]]>;
<![CDATA[Bertha Beloan]]>;
<![CDATA[Muhammad Husni]]>;
<![CDATA[Frischa Faradilla Arwinda Mongan]]>
<![CDATA[ International Journal of Religious and Cultural Studies Vol 5 No 1 (2023): International Journal of Religious and Cultural Studies ]]>
Publisher : <![CDATA[Yayasan Rumah Peneleh ]]>
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DOI: 10.34199/ijracs.2023.04.02
<![CDATA[A condition where there is a difference in the decision to spend money earned for free and money raised privately is a flypaper effect. The aim of the research was to map morality level of Regional Head, Regional Government Budget Team, the members of Regional Parliament, and Regional Apparatus Work Unit in the arrangement process of Regional Budget in the Regency of Selayar Islands. The research used critical paradigm, especially Habermas critical theory starting from social evolution based on the theory of Kohlberg’s morality consciousness development. The result of the research indicate that the moralty level of executive and legislative members is still in the first two steps of preconventional level as the reflection of public space morality. Preconventional morality level explains that the dominant opportunistic behavior of executive and legislative members in Regional Budget is a symptom and evidence of waning, limited access, exclusivity, hegemony, and disintegration of public space. The role of flypaper effect is a picture of fiscal decentralization system which even burdens communication process in lifeword named local government. Another finding reveals that patron-client theory has accompanied agency theory in forming executive legislative interaction. Habermas proposes publicity principles and communicative action to improve morality consciousness development level that leads to communication in lifeword without domination]]>
<![CDATA[Linguistic Accommodation and Intercultural Communication as Imperatives to Convey Malukat Rituals ]]>
<![CDATA[Anak Agung Inten Mayuni]]>;
<![CDATA[Ni Nyoman Kertiasih]]>;
<![CDATA[Made Subur]]>
<![CDATA[ International Journal of Religious and Cultural Studies Vol 5 No 1 (2023): International Journal of Religious and Cultural Studies ]]>
Publisher : <![CDATA[Yayasan Rumah Peneleh ]]>
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DOI: 10.34199/ijracs.2023.04.01
<![CDATA[This paper aims to examine the linguistic accommodation of the tour guides for foreign tourists at the Taman Beji Griya as they daily face problems not being native speakers of a foreign language, yet have obligations to provide information and understanding to foreign tourists. Taman Beji Griya has two main attractions which are nature and the Hindu religious rituals, namely Malukat. This study employed a qualitative method with an approach to linguistic accommodation and intercultural communication. The data were collected by listening and recording, interviews, and observing the activities in terms of communication between tour guides and foreign tourists, and then analysed interpretively through the process of data reduction, presentation, and verification. This study shows that the linguistic accommodation of tour guides at Taman Beji Griya is convergent with English-speaking foreign tourists, divergent with tourists who cannot speak English well, and not being over-accommodated. Convergent linguistic accommodation enables the tourist to gain valuable knowledge and experience during their activities. Further, tourists generally understand language barriers and try to build their own impressions and experiences about the objects and activities carried out. This study recommends improving the language skills of tour guides through the recruitment of professional tour guides who are able to speak English and other foreign languages, as well as continuing their education and training.]]>
<![CDATA[The Role of Materialism-Based Work Culture to Reduce Accounting Fraud ]]>
<![CDATA[Isnan Murdiansyah]]>
<![CDATA[ International Journal of Religious and Cultural Studies Vol 5 No 1 (2023): International Journal of Religious and Cultural Studies ]]>
Publisher : <![CDATA[Yayasan Rumah Peneleh ]]>
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<![CDATA[This study aims to reveal the efforts of accountants in reducing fraud. This research uses an interpretive approach with phenomenological methods to see phenomena that are directly related to symptoms that appear around humans who are organized within the scope of interaction between the accounting profession, clients and third parties. The data in this study were obtained from observations in the field by actively participating in each activity, in-depth interviews related to efforts to avoid fraudulent practices with people who are directly involved in the world of accountants. Data analysis was performed using noema and noesis analysis. The results of the study show that the value of materialism is able to reduce fraud by an accountant through fair salary distribution, appreciating the work of employees and instilling a mindset that does not depend on the facilities provided by clients.]]>
<![CDATA[Islamic Perspective in Viewing the Meaning of Cost ]]>
<![CDATA[Muhamad Rifki Botutihe Botutihe Uno]]>;
<![CDATA[Niswatin]]>;
<![CDATA[Ronald S. Badu]]>
<![CDATA[ International Journal of Religious and Cultural Studies Vol 5 No 1 (2023): International Journal of Religious and Cultural Studies ]]>
Publisher : <![CDATA[Yayasan Rumah Peneleh ]]>
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DOI: 10.34199/ijracs.2023.04.08
<![CDATA[This study uses an Islamic phenomenology approach to understand the meaning of business cost from an Islamic perspective. The Kauniyah (Natural Phenomena) verses were explored through business actors as informants, they are the owner of Sama Jaya and the owner of Karsa Utama, while the Qauliyah (the words of Allah in the Qur’an) verses were explored through the Al-Qur’an interpreting scholar and Hadith scholars. The research demonstrates that the cost in an Islamic context refers to the sacrifice of Allah's servant in order to provide benefits and bring blessings because they are considered as necessities. Costs are also viewed as benefits because they can provide welfare, both material and non material to employees with the aim of bringing blessings from Allah. This is believed to a promise as stated in the Al-Qur’an in Surah As-Saff verses 10-11 that real sacrifice is a sacrifice that can bring the love of Allah.]]>
<![CDATA[Utilizing Organizational Culture to Form User Compliance through Systems Development ]]>
<![CDATA[Muhamad Rezza Vahlevy]]>;
<![CDATA[Irvan Noormansyah]]>;
<![CDATA[Erna Lovita]]>
<![CDATA[ International Journal of Religious and Cultural Studies Vol 5 No 1 (2023): International Journal of Religious and Cultural Studies ]]>
Publisher : <![CDATA[Yayasan Rumah Peneleh ]]>
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DOI: 10.34199/ijracs.2023.04.07
<![CDATA[This study aims to reveal how organizational culture forms users compliance of internal control systems through the development of accounting information systems. An ethnomethodological approach as a form of qualitative research method was employed. The results show that the development of accounting information systems in companies is coercive, so system users must take the initiative to find out what changes exist during development process. The separation of duties is one of the changes that occurs in the structure in the finance department which is enough to help the company in maintaining company assets and avoiding human error and fraud.]]>
