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.
Articles
74 Documents
<![CDATA[Church Accounting Concepts with the Understanding of God's Kingdom ]]>
<![CDATA[Anita Nisa Kambey]]>
<![CDATA[ International Journal of Religious and Cultural Studies Vol 3 No 1 (2021): International Journal of Religious and Cultural Studies (April 2021-September 202 ]]>
Publisher : <![CDATA[Yayasan Rumah Peneleh ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34199/ijracs.2021.04.03
<![CDATA[The purpose of this article is to present the concept of church accounting with an understanding of the Kingdom of God. The construction employed is the interrelation between agency theory, entity theory and 'the sacred and divide' thought of Robert Laughin. Indonesian accounting standard for Non-Profit organization (PSAK No. 45) is not taken into consideration in this church accounting because it has elements of secularism that are not in line with the ecclesiastical principle of sacredness. Recommendations of Booth and Laughlin which were then modified without eliminating essential assumptions and referring to the Bible as a normative source, are adjusted to the current church accounting practice. The theory of cognitive psychology proposed by Robert Sternberg was employed in the reconstruction. Church accounting that focuses on God, not only on material matters, can be reconstructed. Further, it is necessary to deconstruct the psychology of leaders and congregations.]]>
<![CDATA[Reconfiguring Social Capital through Ahmad Dahlan’s Welas Asih Ethics ]]>
<![CDATA[Akbar Yusuf]]>
<![CDATA[ International Journal of Religious and Cultural Studies Vol 3 No 1 (2021): International Journal of Religious and Cultural Studies (April 2021-September 202 ]]>
Publisher : <![CDATA[Yayasan Rumah Peneleh ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34199/ijracs.2021.04.01
<![CDATA[The purpose of this article is to deconstruct the Political Economic of Accounting (PEA) and construct Social Capital through the KH. Ahmad Dahlan's Welas Asih (or compassionate) ethics. The analysis technique employed was a deconstruction approach to interpret the PEA theory or framework. Further, Social Capital was constructed using KH. Ahmad Dahlan's Ethics of Welas Asih. PEA places social relations represented by various social institutions that regulate strategies for the realization of rights and obligations, while the economic order does not have transcendental relationships as motivation in organizing the power of economic resources to generate social capital. PEA also does not guarantee or present values that have characteristics specifics in each company or country. Welas Asihethics emphasizes social capital as the output of organizing economic power, which has divine transcendental values, namely the fear of denying religion and the fear of being a wretched person in the main worship of Almighty God]]>
<![CDATA[Analysis of Sharia Compliance in the Implementation of Hajj Saving Product ]]>
<![CDATA[Sulvariany Tamburaka]]>;
<![CDATA[Nitri Mirosea]]>;
<![CDATA[Hendriawan Hendriawan]]>
<![CDATA[ International Journal of Religious and Cultural Studies Vol 3 No 1 (2021): International Journal of Religious and Cultural Studies (April 2021-September 202 ]]>
Publisher : <![CDATA[Yayasan Rumah Peneleh ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34199/ijracs.2021.04.04
<![CDATA[This study aims to investigate the implementation of sharia compliance of a hajj saving product. The data analysis method used was descriptive analysis with quantitative approach. The data collection method employed was open questionnaire and documentation.The result shows that Hajj saving product of BNI Baitullah IB Hasanah was in accordance to guideline of Syariah principles namely: Justice, Balance (al ‘adl wa tawazzun), Security (al maslahah), Universalism, and free of gharar and riba. Hajj saving of BNI Baitullah IB Hasanah is based on two agreements namely (1)wadiah yad dhamanah which means that the form of depositing funds between the owner of the fund and the recipient of the deposit that is trusted to safeguard the funds; and secondly (2) mudharabah mutlaqah, which is an agreement between capital owners and the bank whereas the funds deposited in the bank is managed and distributed to those who needs fund.]]>
<![CDATA[Revisiting Immigration Apparatus’ Code of Ethics By Panca Bhakti Insan Imigrasi Values Internalisation ]]>
<![CDATA[Sri Kuncoro Bawono]]>;
<![CDATA[Bobby Briando]]>;
<![CDATA[Sohirin Sohirin]]>
<![CDATA[ International Journal of Religious and Cultural Studies Vol 3 No 2 (2021): International Journal of Religious and Cultural Studies (October 2021-March 2022) ]]>
Publisher : <![CDATA[Yayasan Rumah Peneleh ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34199/ijracs.2021.09.03
<![CDATA[This paper aims to revisit the current Immigration Apparatus’ Code of Ethics that is gradually losing its spirit, namely Panca Bhakti Insan Imigrasi, amidst the modernisation and globalization. This research is a library research where data and information were collected and analysed through literature study. The analyses comprise abstraction of knowledge, idea, and thought which are available in academic literatures. There are five core values which are stated in Panca Bhakti Insan Imigrasi:taqwaor piety, upholding honor, intellect, self-integrity, and innovation. Immigration apparatus needs to revisit those values hierarchically. The taqwavalue is an absolute value that will derive the other four values.]]>
<![CDATA[Ethics and Governance in the Time of Ramayana ]]>
<![CDATA[Ruchie Sah]]>;
<![CDATA[Mridu Sah]]>
<![CDATA[ International Journal of Religious and Cultural Studies Vol 3 No 1 (2021): International Journal of Religious and Cultural Studies (April 2021-September 202 ]]>
Publisher : <![CDATA[Yayasan Rumah Peneleh ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34199/ijracs.2021.04.02
<![CDATA[This paper employs the epic story of Ramayana for having better understanding of good governance, leadership and strategies for development of organization. Good governance is basic requirement for maintaining peace and harmony in any society. However, good governance has become a rarity in today’s world. A large majority of political, business and other leaders are increasingly engaged in self -serving pursuits of personal glorification and enrichment. By realizing significance of Ramayan for good governance and leadership, young generation can learn from history and this will encourage various management teachers to develop indigenous case studies based on similar incidences to bring new ideas into management discipline. The practicing managers can find new ideas and strategies for their development and their organisational development.]]>
<![CDATA[Religious-Ecocentrism Sustainability Accounting: Beyond Utopia towards Universe Sustainability ]]>
<![CDATA[I Gusti Ayu Agung Omika Dewi]]>
<![CDATA[ International Journal of Religious and Cultural Studies Vol 3 No 1 (2021): International Journal of Religious and Cultural Studies (April 2021-September 202 ]]>
Publisher : <![CDATA[Yayasan Rumah Peneleh ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34199/ijracs.2021.04.06
<![CDATA[This article aims to construct a research methodology in the field of Sustainability Accounting (SA) which refers to the concept of deep ecology based on eco-centrism as well as a religious holistic based on universal values of religious teachings. The construction was carried out to "revive" SA through an ecosophical philosophy combined with the values of religious teachings, so that SA can rediscover its spirit, soul, or identity, which places the interests of all beings into one unity with self-interest. The construction results found a new methodology, namely Religious-Ecocentrism which can arouse human consciousness at the highest level beyond the Utopian method which views the implementation of SA as referring to ecological ethics based on infinite love for all God's creatures in order to realize universe sustainability]]>
<![CDATA[Corporate Social Responsibility Accountability through Hamka’s Tasawuf Lens ]]>
<![CDATA[Dhina Mustika Sari]]>
<![CDATA[ International Journal of Religious and Cultural Studies Vol 3 No 2 (2021): International Journal of Religious and Cultural Studies (October 2021-March 2022) ]]>
Publisher : <![CDATA[Yayasan Rumah Peneleh ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34199/ijracs.2021.09.05
<![CDATA[Each entity has the responsibility to contribute in developing the community through a Corporate Social Responsibility (CSR) program. However, the implementation of CSR in modern accounting practices does not always emphasize philanthropy value, instead it still hinges on a capitalistic orientation to maximize profit. The aim of this article is to deconstruct the concept of CSR accountability, which has so far been controlled by capitalistic values. Hamka's Tasawuf thought with the core of tawhid was employed as methodology, which was then complemented by self-awareness as a servant, and refers to an ideology in which one believes that integration of nature, life, and human. This can become the rationale for the construction of social responsibility. Akhlaqy concept on accountability involves religiosity and self-sincerity in implementing CSR. This way, CSR accountability can be directed towards God, as the Giver of Life.]]>
<![CDATA[Tat Twam Asi and Derrida’s Differance for a Greener Accounting ]]>
<![CDATA[Putu Yudha Asteria Putri]]>
<![CDATA[ International Journal of Religious and Cultural Studies Vol 3 No 1 (2021): International Journal of Religious and Cultural Studies (April 2021-September 202 ]]>
Publisher : <![CDATA[Yayasan Rumah Peneleh ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34199/ijracs.2021.04.05
<![CDATA[This article aims to present a cultural accounting research methodology that is local as well as religious to construct a greener accounting. Construction methodology employed was substantive interrelationships between Jacques Derrida's thought of “differance” and an alternative path called Tat Twam Asi as the teachings of chastity without limits. The meaning contained in the teachings of Tat Twam Asi is "he is you, I am you, and all beings are the same". The result proves thatpresently accounting has been formed from the social, cultural, political, economic, ideological dimensions, and there is no room for God. Green accounting serves only as an economic reality. Through this extended methodology of Derrida and Tat Twam Asi, a greener accounting can be reconstructed.]]>
<![CDATA[Village Accounting Reconstruction Methodology Based on the Kingdom of God ]]>
<![CDATA[Ivana Nina Esterlin Barus]]>
<![CDATA[ International Journal of Religious and Cultural Studies Vol 3 No 2 (2021): International Journal of Religious and Cultural Studies (October 2021-March 2022) ]]>
Publisher : <![CDATA[Yayasan Rumah Peneleh ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34199/ijracs.2021.09.04
<![CDATA[his article aims to develop a research methodology in the field of village accounting that is religious and spiritual in nature to redirect village accounting practice to its holiness and religiousity simultaneously. The construction of a refined village accounting methodology was carried out through a study of the financial management of the Kingdom of God according to the Church Reform Leader, Martin Luther and historical analysis on the practice of village accounting. The result is a village accounting research methodology with religious and spiritual principles of the Kingdom of God. New Life as a methodology that will be constructed to restore the purity of village accounting, clearly rejects the impure, as a powerful way to improve the financial management system for a better governance. Village accounting based on the kingdom of God is based on the loyal principle: to organize, to receive, and to faithfully sow. In practice, this principle will be able to realize the ideals of the Indonesian people to break free from the confine of capitalism and neoliberalism.]]>
<![CDATA[Pancasila’s Perspective on Dichotomous View between Inspection and Public Service in Immigration Border Control ]]>
<![CDATA[Agung Purnomo]]>;
<![CDATA[Wisnu Widayat]]>;
<![CDATA[Wahyu Eka Putra]]>
<![CDATA[ International Journal of Religious and Cultural Studies Vol 3 No 2 (2021): International Journal of Religious and Cultural Studies (October 2021-March 2022) ]]>
Publisher : <![CDATA[Yayasan Rumah Peneleh ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34199/ijracs.2021.09.06
<![CDATA[This paper aims to awaken the consciousness of the government and its people towards the importance of the noble values of Pancasila to be implemented in each aspect of life in a nation-state. The dichotomous inspection and public service in Immigration Border Control has undergone inexhaustible which, eventually, putting border controllers into a dilemma when the roles and responsibilities of border control officials as a document examiner or public servant are separated. Many immigration officials in the border are losing the public service spirit and, at the same time, bringing down the sacred meaning of public service. This phenomenon has contributed to the misbehavior and bad decision making which directly impacts the society as service users. Pancasila, as Indonesian ideology, becomes the anti-thesis of positivist/modernist paradigm. It is expected that the spirit of public service by TEGAS will be an alternative solution in the midst of increasingly high public demand for a better border control management.]]>
