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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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Stepping Ahead from Agency and Stewardship Theory: An Islamic Perspective Puja Rizqy Ramadhan
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.2022.10.04

This paper seeks to review the relevance of Agency Theory and Stewardship Theory in uncovering the reality of public sector organizations, where at the same time Islam as a source of value has a unique perspective in providing views and other possibilities on organizational behavior in the public sector. This paper uses a qualitative design with literature-review approach. Through an Islamic perspective, organizations are not seen only as a fulfillment of the economic desires of their actors as in Agency Theory, nor are they seen as a container of personal achievement as described in Stewardship Theory. Islam prioritizes the value of divinity and humanity as its foundation. This then has an impact on the attitude of the actors who are oriented towards providing the greatest benefit to fellow human beings so that in the end it will have positive implications in the context of society in general.

Tedhak Siten: an Islamic-Javanese Acculturation Rika Yuliastanti; Parwita Setya Wardhani; Dyah Ayu Lestari
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.2022.10.06

This study aims to investigate one specific tradition of Indonesia, namely Tedhak Siten as an acculturation of Islamic and Javanese values and practice. The Javanese are the largest ethnic group in Indonesia. Tedhak Siten comprises a series of traditional traditional processions to recognize a stage of childhood when it is the first time a child learns to set foot on the ground. Through a qualitative study, it was found that up to this day, the Javanese people still hold this ceremony even though it is in the modern era. In addition to reasons of belief, Javanese people are famous for their love for culture or customs handed down by their ancestors. The series of events include walking on colored glutinous rice, climbing stairs made of sugarcane, entering a chicken coop, picking objects, fighting over coins, and taking a flower bath. Each of these rituals has its own meaning and purpose for the future of the child. Although some people claim that Tedhak Siten is not mandatory, some continues to hold this ceremony, and some has abandoned this custom. This indicates that there is shift in the value of a culture or tradition is due to the development of modernization, which then replaces the long-cherished culture.

Investigating Islamic Financial Market: a Study in Jakarta Islamic Index Asri Jaya; Nurlina
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.2022.10.05

This study aims to determine the effect of the current ratio (CR), debt-to-equity ratio (DER), return on equity (ROE), and earnings per share (EPS) on the stock prices of companies listed on the Jakarta Islamic Index (JII) for the 2016-2016 period. 2020. By employing a descriptive quantitative approach, and secondary data collected, a multiple linear regression analysis was conducted. The results of the study found that: the current ratio (CR) has a positive and significant effect on the stock prices of companies listed in JII, the debt-to-equity ratio (DER) has no effect on the stock prices of companies listed on JII. Meanwhile, ROE has a positive and significant effect on the stock price of companies listed on JII and EPS has a positive and significant effect on the stock prices of companies listed on JII.

Philosophical Perspective of Islamic Economics Fatmawati Sungkawaningrum
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.2022.10.09

This paper aims to investigate philosophical perspective of Islamic economics since it is believed that religion is a provision from God to humans to live in the order of religious values. Through literature studies, the study concludes that human's nature is good and continuously attempting to purify or tazkiyah him/herself. This purification process that is termed in Islam as as hifdzun al aql or tazkiyatun nafs, will place an element of peace, including in the development of knowledge in the study of economics.

Designing Islamic-Cultural Based High School Curriculum for Economics-Accounting Course Aldiwanto Landali; Niswatin Niswatin; Tanti Taha Maya
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.2022.10.08

The purpose of this research is to design monolithic curriculum for shariah economics-accounting through workshops or discussion as well as its implementation for high schools in Gorontalo. The research also aims to evaluate performance based on the implemented model. By employing mixed method, the research began with curriculum workshop of economics-accounting and followed by monolitihic model implementation in Pohuwato. Performance evaluation was then conducted to investigate the model contribution to improve students' understanding. The research concludes a curriculum model that can be applied in high school as a major concentrated course and local-laden course, that has been proven to elevate students' understanding in Islamic economics, business, accounting.

The Role of Women in Kabbalistic Tradition: a Personal Note Akke Mathilde M de-Jong
International Journal of Religious and Cultural Studies Vol 5 No 1 (2023): International Journal of Religious and Cultural Studies (April 2023- September 20
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2023.04.10

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.

Funeral Accountability in the Perspective of Islam Lea Emilia Farida; Sirajudin; Nurul Mukhlisah
International Journal of Religious and Cultural Studies Vol 5 No 1 (2023): International Journal of Religious and Cultural Studies (April 2023- September 20
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2023.04.05

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.

Islamic Bank Financial Accountability in the Perspective of Shariah Enterprise Theory Masiyah Kholmi
International Journal of Religious and Cultural Studies Vol 5 No 1 (2023): International Journal of Religious and Cultural Studies (April 2023- September 20
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2023.04.03

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.

Non-Material Value-Based Financial Management Practice of “Pappasang Tu Riolo” La Ode Sumail Sumail; Ampauleng; Salma Abdullah
International Journal of Religious and Cultural Studies Vol 5 No 1 (2023): International Journal of Religious and Cultural Studies (April 2023- September 20
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2023.04.06

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.

A Tauhidic Phenomenology Study of the Meaning of Profit Mazidatul Faizzah; Ajeng Tita Nawangsari; Mochammad Ilyas Junjunan
International Journal of Religious and Cultural Studies Vol 5 No 1 (2023): International Journal of Religious and Cultural Studies (April 2023- September 20
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2023.04.04

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.

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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

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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