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Amelia Indah Kusdewanti
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INDONESIA
International Journal of Religious and Cultural Studies
Published by Yayasan Rumah Peneleh
ISSN : -     EISSN : 2656694X     DOI : https://doi.org/10.34199/ijracs
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.
Articles 74 Documents
Developing Human Resource Quality Using Traditional Indonesian Puppet Characteristics Parwita Setya Wardhani; Miya Dewi Suprihandari
International Journal of Religious and Cultural Studies Vol 2 No 1 (2020): International Journal of Religious and Cultural Studies (April 2020-September 202
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2020.04.04

Abstract

Puppet is one of the local wealth of Indonesian that we must preserve in addition to many other types of cultural wealth. Historically, puppet also played important role to spread Islam as a new religion. The characters possessed by hundreds of figures of puppets (or wayang) have become one of the educational media for the people of Indonesia since ancient times. This positive characters are passed on to many generations, especially the young. There have been many efforts made to share the virtues of the moral values of wayang, including open discussion and puppet watching activities with several competent speakers who have special expertise regarding the character development activities of the young generation of Indonesia facing the current modern era. It is hoped that from this activity the young generation will develop characters inspired from the characters of wayang so thet they will be capable of competing in the global era. No matter how complex the development of the times, it is hoped that Indonesia's young generation will remain a cultured and powerful generation, as strong as puppet characters who have strong principles in facing global changes.
Religious Nationalism as Solution in the Chaotic Social, Economics and the Business Reality Yogi Simhanath
International Journal of Religious and Cultural Studies Vol 2 No 1 (2020): International Journal of Religious and Cultural Studies (April 2020-September 202
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2020.04.05

Abstract

The purpose of this article is to highlight the importance of religious nationalism to protect vital national interests, maintain stability and preservation of core values. The expression of the constitution of Indonesia is a guarantor in integrating the people from all groups and strata of Indonesian society. It ensures a favorable internal and external condition. Religious nationalism is super glue that bonds the people, religions and the nation as a single entity. This is still utmost relevant in the pandemic.
Key Policy Challenges: Social Security for Migrant Workers Anita Kristina
International Journal of Religious and Cultural Studies Vol 2 No 1 (2020): International Journal of Religious and Cultural Studies (April 2020-September 202
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2020.04.02

Abstract

The purpose of this paper is to analyze various key policy approaches to extending social security to migrant workers. This paper reviews thesocial security system for migrant workers. It then attempts to scrutinize policy approach for analysis. This paper explores the impact of national and international policies and also social security agreements. This pertains to potential impact of the ratification of ILO and UN conventions on migrant workers, which ensure basic social and labor protection. The paper offers insight into the issue of some key policy challenges for the future, including improved design of social security.
Leadership Attributes Good vs. Bad– Lessons from Vidur Neeti (Mahabharata) Anamika Patel
International Journal of Religious and Cultural Studies Vol 2 No 1 (2020): International Journal of Religious and Cultural Studies (April 2020-September 202
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2020.04.01

Abstract

The vast ocean of Indian Santana scriptures contains a lot more gems of wisdom for the modern era than they are accounted for. One such deep sea of knowledge is Vidur Neeti, given in Mahabharata. Vidur Neeti, mentioned in the third chapter of Udyog Parva of Mahabharata, contains the age-old wisdom which offers new insights every time anyone explores the depths of its pages. Prajaagara Parva- a subsection of Udyog Parva, includes a dialogue between King Dhritarashtra, and Prime-minister Vidur wherein Vidur advises the king about the proper code of conduct. The paper lists those verses which describe wise and foolish qualities, which can be attributed to a good and bad leader, respectively.
The Dilemma of Taxation Law for Small Farmer Ismayantika Dyah Puspasari
International Journal of Religious and Cultural Studies Vol 2 No 1 (2020): International Journal of Religious and Cultural Studies (April 2020-September 202
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2020.04.03

Abstract

The purpose of this research is: (1) to find out to what extent the Directorate General of Tax has fully disseminated to all levels of society, especially farmers, regarding the imposition of PP 23 of 2018 for farmers. (2) analyzing tax if farmers are not in the harvest period, which means they do not get income. (3) analyzing the risk of loss to farmers when in a famine. This research uses the descriptive qualitative approach in which the researcher criticized PP 46 of 2013 and PP 23 of 2018 based on the conditions in the field and was supported by various sources. The results of this study indicate that the community is increasingly uneasy with a variety of new regulations that corner, that the income of village farmers is uncertain every month. The application of this taxation regulation needs to be reviewed so that the existing rule does not burden small communities, especially for farmers.
Auditor Independence Meaningful Abstract Novrida Qudsi Lutfillah; Yenni Mangoting; Darti Djuharni
International Journal of Religious and Cultural Studies Vol 2 No 2 (2020): International Journal of Religious and Cultural Studies (October 2020- March 2021
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2020.10.03

Abstract

This study purpose is to reveal the meaning of auditor independence based on auditor’s experience. Phenomenological approach was employed as a research method. Data analysis in this study used modified analysis stage of Creswell and Moustakas. Results showed that independence is defined as something ABSTRACT (A=Auditor, B=Behaviour, S=Self Concept, T=Thought, R=Risk, A=Ability, C= Competency, T=Trust). Auditor independence is affected by self concept and trust. Auditor’s behavior toward risk, whether independent or not, provides two alternatives, namely: “how to deal with it later” and “we will see about it later”. Eventually, auditor independence depends on thought, ability and competency.
Interpreting Covid-19 Pandemic Issue From Islamic Tasawwur Perspective Beta Pujangga Mukti; Achdiar Redy Setiawan
International Journal of Religious and Cultural Studies Vol 2 No 2 (2020): International Journal of Religious and Cultural Studies (October 2020- March 2021
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2020.10.02

Abstract

In general, this article aims to make sense of the various discourses that have emerged around Covid-19 from the perspective of Islamic tasawwur. In Islam's religious or spiritual aspect, the Covid-19 pandemic's meaning needs to be more deeply interpreted. Thus, this essay will focus on this meaning based on Islamic tasawwur. In Islam, every Muslim believes that every event always provides a message or wisdom. Behind the "black" side of the Covid-19 pandemic, there must be "white" or a glimmer of light that this crisis will lead to opportunities.
Presenting the Era (Masa) Aji Dedi Mulawarman
International Journal of Religious and Cultural Studies Vol 2 No 2 (2020): International Journal of Religious and Cultural Studies (October 2020- March 2021
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2020.10.01

Abstract

This article aims to present a concept of era based on the Qur'anic idea of Al-Ashr. At the first presence, era, whether at historical level, or transcending it, has never escape holiness, as time and space where sacred moral act is always present. At the second presence, era is, in essence, holiness as a reality of being, reality of existence, and presence, where the entire range of the past, present and future is no longer important, even lost, but is a reality that is present in the era without era. At the third presence, holiness, on the other hand, must be historical for the task of the public in the name of love for God, which is part of the deepest consciousness of every human being and human relations where the past, present and future move historically in space and time. At the fourth presence, the real man is thus a man who always purifies his soul without pause in the historical space of time, even beyond it. At the fifth presence, the act of “so be it” (kun fayakun) of God exists, time exists throughout the span of time without any preconditions or constructions based on His commandments (namely Ibn Arabi Bipolar Triplisity).
Dismantling Ideology and Power of Corporate Financial Statements Binti Shofiatul Jannah; Imam Buchori
International Journal of Religious and Cultural Studies Vol 2 No 2 (2020): International Journal of Religious and Cultural Studies (October 2020- March 2021
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2020.10.04

Abstract

This article aims to explain that critical content analysis can be employed to dismantle ideology and power behind rhetoric and visual portraits conveyed in financial statement. Literature study was used as methodology. The results indicate that reality can be deconstructed by means of lslamic teaching.
Religious Conflict in Terms of Martin Heidegger's Philosophy of Existentialism Adi Tri Pramono
International Journal of Religious and Cultural Studies Vol 2 No 2 (2020): International Journal of Religious and Cultural Studies (October 2020- March 2021
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2020.10.05

Abstract

This paper aims to provide an overview of the process and construction of religious conflict, including genealogy, forms, and analysis of religious conflict causes. Further, this research also provides an in-depth analysis of religious conflicts from Martin Heidegger's existentialist philosophy. The methodology employed in this paper is hermeneutics. The research result indicates that the root of religious conflict is fear in facing increasingly modern life. The existence of this fear reduces the presence of the possibility. In the context of Martin Heidegger's existentialist philosophy, the experience is a process of being as Dasein to exist. Therefore religious conflict tends to be taken as a priority decision due to the lack of awareness of existential possibilities. The paper contributes to society in the sense that education must be accessible without any obstacles because, through knowledge, a broader perspective can be obtained since the right to education must be placed prior the right to exist.