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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 74 Documents

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Employing Notonagoro Semiotics in Deconstructing Public Sector Organization Performance Nanda Widaninggar
International Journal of Religious and Cultural Studies Vol 4 No 1 (2022): International Journal of Religious and Cultural Studies (April 2022-September 202
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2022.04.08

This study aims to find the philosophy and concepts in the accounting field related to the public sector organizations based on the Notonagoro’s Hierarchical-Pyramidal of Pancasila which breathes local wisdom and religious universals. This deconstruction is focused on the development of constitutionally public management in Indonesia and relate it into public sector organizational accountability assessments. This article is interdisciplinary in nature, comprising synthesis of Notonagoro's writings, using the Notonagoro’s Hierarchical-Pyramidal Semiotics methodology. This article contributes to a brief synthesis, taken from Notonagoro's writings related to the public management in Indonesia and Pancasila as the basis of state philosophy which is more humanist, emancipatory, transcendental, and teleological. The result is that Notonagoro's Hierarchical-Pyramidal (1) has not been used in public management in Indonesia, (2) can be synthesized as Notonagoro Public Management, (3) public sector organizational accountability assessments should reflect every precept in Pancasila as the basis of nation philosophy.

Local Wisdom: A Lesson Learned in Village Governance Putu Prema Sulistyaning Putri; Christian Alessandro Noreen; Aprina Nugrahesthy Sulistya Hapsari
International Journal of Religious and Cultural Studies Vol 4 No 1 (2022): International Journal of Religious and Cultural Studies (April 2022-September 202
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2022.04.05

This research aims to explore the role of local wisdom to drive whistleblowing systems for an accountable and transparent financial system in Tanjungsari village, Boyolali district. Qualitative descriptive method through in-depth interviews and documentation with the research stages covering data reduction, data triangulation, data presentation, and conclusion was employed. The results show that the role of local wisdom in Tanjungsari village is interpreted in terms of being able to hold the implementation of whistleblowing, so it can cause a decrease in the quality of the information provided to stakeholders as a form of accountability and transparency in its efforts to realize good governance. Data collection in this study was limited by a lack of public interest and was therefore limited to certain sources. This research is expected to provide practical benefits to the public and the Tanjungsari Village government as well as the central government to evaluate and follow up on the impact of the value of local wisdom on the Tanjungsari village community's intention to carry out whistleblowing to support better public sector accounting governance.

Religious Accountant as Fraud Reducer Isnan Murdiansyah
International Journal of Religious and Cultural Studies Vol 4 No 1 (2022): International Journal of Religious and Cultural Studies (April 2022-September 202
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2022.04.011

This study aims to reveal the role of accountants' religiosity to reduce fraud. This research employed an interpretive approach with phenomenological methods to portray symptoms around the actors 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 every activity and in-depth interviews related to efforts to avoid fraudulent practices with people directly involved. Data analysis was carried out using noema and noesis analysis. The study indicates that accountants' religiosity must be carried out by combining the culture of professionalism and applying it to their work.

Religious Perspective of Funeral Care Accountability and Sustainability Nurul Mukhlisah; Lea Emilia Farida; Sirajudin
International Journal of Religious and Cultural Studies Vol 4 No 1 (2022): International Journal of Religious and Cultural Studies (April 2022-September 202
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2022.04.010

This study aims to reveal accountability and sustainability in religious activities, relating to funeral service at Al Jihad Mosque in Banjarmasin. The activity has been going on for a long time and necessitates accountability and sustainability in the activities of mutual assistance in the mourning conditions. This study uses a qualitative approach with the technique of indexing the results of interviews from informants and analyzing the contextual accountability and sustainability of funeral service at Al Jihad Mosque. The result reveals that Al Jihad Mosque has a funeral service unit that provides services without any direct financial ties like the other dues of funeral's aid model in general. They are more open with accountability of the costs required to administer the funeral service and focus on professionalism in services provision.

Paradigma Nusantara for the Advancement of Accounting and Other Social Sciences Achdiar Redy Setiawan
International Journal of Religious and Cultural Studies Vol 4 No 1 (2022): International Journal of Religious and Cultural Studies (April 2022-September 202
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2022.04.09

This article discusses the invitation to realize the advancement of social science in general that is more contextual in the Nusantara. In the context of accounting, there are several approaches that can be used in research, including positivist, interpretive, critical postmodernist and religious. Generally, in the context of Indonesia (perhaps in other places as well), positivism is still the dominant and most widely used paradigm in the development of social sciences. Contextually, in the author's view, when discussing the advancement of accounting science (and also social science in general) in the Nusantara, the paradigm that must be referred to is the Paradigma Nusantara. The results of research using the Paradigma Nusantara are believed to be more appropriate in its implementation because it is in harmony with the natural thinking, feeling and social and cultural behavior of the local community. At the same time, the development of science aims to raise and present the rich treasures of local wisdom whose values have been internalized, explored and practiced by local people. This article is an initial discourse to look at, measure and filter (re)write noble values which are actually more relevant to be used as guidelines for all activities of daily life.

Do We Fear God in Maintaining Scientific Journal Accountability? Aji Dedi Mulawarman; Jordan Hotman Ekklesia Sitorus; Muhammad Ichsan
International Journal of Religious and Cultural Studies Vol 4 No 1 (2022): International Journal of Religious and Cultural Studies (April 2022-September 202
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2022.04.012

This study aims to explore aspects of transcendental accountability in the management of scientific accounting journals. Paradigma Nusantara was employed to analyse thoroughly the accountability activities of the manager of scientific accounting journals. This study found that a phenomenonof accountability manipulation by some scientific journal managers were apparent. They did so because of the publisher's discriminatory attitude. In addition, there is an increasing loss in the fear of God in managing journals. The article proposes to establish transcendental accountability to be applied in the management of scientific journals using Sunan Kalijaga’s Ilmu Kasampurnan

Management Accountability of Zakat and Its Role to Empower Creative Economy Tenriwaru; Musrifah Azzahra Said; Budiandriani
International Journal of Religious and Cultural Studies Vol 4 No 2 (2022): International Journal of Religious and Cultural Studies (October 2022-March 2023)
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2022.10.07

This study aims to determine the role of zakat funds in increasing the empowerment of the creative economy and applying accountability in the management of its financial statements. This qualitative study obtained data from its financial statements through direct interviews with the distribution and financial division of Badan Amil Zakat Nasional in Mamuju. The results of this study indicate that the empowerment of the creative economy at Badan Amil Zakat Nasional in Mamuju in the form of business capital has a positive impact on mustahik in improving their standard of living and accountability is needed by Badan Amil Zakat Nasional as a form of accountability to zakat stakeholders.

Phenomenology of A Paggadde-Gadde’s Resilience in Managing Their Business Post-Quarantine of Covid-19 Period Dien Triana; Andi Sri Wahyuni; Rizky Utami
International Journal of Religious and Cultural Studies Vol 4 No 2 (2022): International Journal of Religious and Cultural Studies (October 2022-March 2023)
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar

The covid-19 pandemic has changed the lives of economic agents, making survival a critical issue and attention to small businesses sectors is crucial because they lack savings for survival. For example, Mama Aris was a gadde-gadde businesswoman who survived the pandemic and financial issues after her husband retired. Therefore, this study aimed to unravel Mama Aris’s resilience as a paggadde-gadde in managing her business finances during the pandemic. Using phenomenology methodology, the study showed toughness from speech, tears, voice intonation, and body language of informants while telling their stories. The triangulation technique was used in order to obtain accurate data. The results showed that the tears and words of paggadde-gadde were caused by the financial difficulties and life during the pandemic in the isoman period. However, mama Aris had hopes again when talking about diversifying products. gadde-gadde’s income was turned into capital for making new products orders by the management. Moreover, there was an additional capital for gadde-gadde supplies. Mama Aris gained knowledge that was used as a new finding in small and medium enterprise study. This had important implications in solving small business actors with financial difficulties in the future.

The Role of Kyai, Santri, and Nasional (Abangan) in Political Identity Struggle: a Case Study Mochammad Faiz Eko Sulistyo Budi
International Journal of Religious and Cultural Studies Vol 4 No 2 (2022): International Journal of Religious and Cultural Studies (October 2022-March 2023)
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2022.10.02

This study aims to explore the implications of the concept of Kyai, Santri, and Nasional (Abangan) in the political struggle of a village. By employing qualitative approach, specifically an ethnographic approach and a thorough analysis of social construction theory and concept of identity politics, the author found several results, including those related to identity manipulation in the socio-political context of the village. Such unavoidable condition is caused by the supporting system in the society. The power of identity becomes very highly-regarded by the society, especially for those who will run for elite positions in village political contestations. The results of the study show that the continuity of the Kyai, Santri, and Abangan role occurs through a process of internalization in the midst of social institutions, externalization by the community with symbolic messages as a code for sub-identity, as well as objectivication of intersubjective-structured lifeworld.

The Ambivalent Perspective on Shamanism in the Joseon Era of Korea Staci Kim
International Journal of Religious and Cultural Studies Vol 4 No 2 (2022): International Journal of Religious and Cultural Studies (October 2022-March 2023)
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2022.10.01

The Joseon Dynasty (1392–1910) was founded based on Confucian ideology, which strongly emphasized rationalism and formality. As it influenced the entirety of the Joseon society, shamanism that had been branded as an ‘obscene and superstitious practice’ by the Confucian ruling class was oppressed institutionally on various dimensions from the life and manners of people to rituals throughout the Joseon era. However, it was able to survive, gaining the advocacy from ordinary people as well as the support of royal families. Although the predominant view on the Joseon era posed an anti-syncretic religious landscape based on a powerful Confucian identity, various religions co-existed under the multi-religious circumstances. This ambivalence still exists in today’s Korean society in term of shamanism.

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Home Page

OAI Link

Editorial Team

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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

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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