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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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Morality in the arrangement of Regional Budget as an Effort to Reduce Flypaper Effect: a Critical Habermasian Perspective Nursal Ikhsan; Bertha Beloan; Muhammad Husni; Frischa Faradilla Arwinda Mongan
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.2023.04.02

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

Linguistic Accommodation and Intercultural Communication as Imperatives to Convey Malukat Rituals Anak Agung Inten Mayuni; Ni Nyoman Kertiasih; Made Subur
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.2023.04.01

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.

The Role of Materialism-Based Work Culture to Reduce Accounting Fraud Isnan Murdiansyah
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.2023.04.09

This study aims to reveal accountants' efforts to reduce 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.

Islamic Perspective in Viewing the Meaning of Cost Muhamad Rifki Botutihe Botutihe Uno; Niswatin; Ronald S. Badu
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.2023.04.08

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.

Utilizing Organizational Culture to Form User Compliance through Systems Development Muhamad Rezza Vahlevy; Irvan Noormansyah; Erna Lovita
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.2023.04.07

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.

Investigating Accounting Students' Comprehension During Online Learning: a Case Study in a Muslim University Tenriwaru; Nor Shafiqah; Kirana Ikhtiari
International Journal of Religious and Cultural Studies Vol 5 No 2 (2023): International Journal of Religious and Cultural Studies (October 2023-March 2024)
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2023.10.08

This research aims to explore students' understanding of introduction to accounting courses during online learning. The type of research used by the researcher is descriptive research with a qualitative approach. There were obstacles found that consist of unsipported network, and lack of students' understanding of material provided especially in practice making financial reports. Although, there were some advantages from online learning such as more efficient learning costs, for example for boarding, transportation as well as food, and that online learning provides more practical solution, the results of research indicate that such learning mode in a Muslim university was less effective.

The Leadership Philosophy of Tau Samawa Hendra Jaya; Muh Hambali; Nensy Setyaningrum; Nur Wasliah
International Journal of Religious and Cultural Studies Vol 5 No 2 (2023): International Journal of Religious and Cultural Studies (October 2023-March 2024)
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2023.10.09

This research aims to explore and construct leadership values based on Tau Samawa culture. This research employed a literature review method. It is found that the current leadership in in crisis. The results shows that Tau Samawa as local wisdom has seven leadership philosophies as stated in the Musakara Rea Minutes of the Samawa Traditional Institute. These are Pamendi to Panyadu, mutual pedi', Saling Satingi, Saling Tulung, Saling Satotang, Saling Sayaman Ate, Adab Edab Boa Ela, and Satemung. These leadership philosophies are very much needed in building a human civilization that has a national religious character, since they manifest in leadership characters, namely religious, caring, sensitive, and most importantly, these philosophies will create leaders who are able to balance heart, mind, words, and actions.

Moroccan-African Religious Diplomacy: Prospects and Challenges Mohammed Lazrak
International Journal of Religious and Cultural Studies Vol 5 No 2 (2023): International Journal of Religious and Cultural Studies (October 2023-March 2024)
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2023.10.01

This article is an attempt to shed light on: first, the milestones of this religious diplomacy towards Africa by exploring the tools that help Morocco achieve its geostrategic goals; second, the challenges as well as threats facing this strategy especially those coming from political and ideological rivals like Algeria and Iran; third, this article will tackle the political benefits of this strategy on the both medium and long term. Within the framework of its soft approach in Africa, Morocco has developed, over the last two decades, an unparalleled policy of exporting its experience of being the hub for moderate Islam, to several African countries, such policy falls within an ambitious geostrategic vision that aims at strengthening the Kingdom’s political and economic influence on the African continent especially in its Western hemisphere. Some aspects of Morocco’s new religious policy in Africa are embodied in several initiatives launched so far for the purpose of enhancing the Moroccan-African cooperation in the religious sphere. Yet, there still exist various challenges to this policy, particularly the competition with other religious authorities in North Africa and the Gulf region, which by its enormous financial might and its active charitable networks, has seriously contested the historical spiritual presence of Morocco within a few West African States, notably Saudi Arabia and Iran.

"Lussa Lalang Tinro": Raising Social and Environmental Accounting Responsibility through Film Analysis Wa Ode Rayyani; Darwis Said; Nadhirah Nagu
International Journal of Religious and Cultural Studies Vol 5 No 2 (2023): International Journal of Religious and Cultural Studies (October 2023-March 2024)
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2023.10.06

This research aims to analyze the narrative elements in the film "Lussa Lalang Tinro" such as exposition, conflict, climax, and resolution, to understand how these elements interact and influence the audience's experience. The research adopts a qualitative approach and utilizes narrative analysis as the method. The film contributes to building awareness and understanding of social and environmental accounting responsibility through its strong storytelling and depiction of relevant issues. It invites viewers to reflect on the importance of considering social and environmental impacts in business and accounting practices. This research contributes by integrating film studies and social and environmental accounting, exploring a film that has received limited research attention, and providing fresh insights into how films can reflect and raise awareness of social and environmental accounting responsibility

Exploration of the Majapahit Cultural Tourism Village Governance Harjo Lukito; Swasti Ayu Natalia; Jason Eka Candra Lukito
International Journal of Religious and Cultural Studies Vol 5 No 2 (2023): International Journal of Religious and Cultural Studies (October 2023-March 2024)
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2023.10.05

This research explores the governance of the Kampung Majapahit Cultural Tourism Village with a focus on collaborative work. Primary data was obtained through interviews and observations for two months using the qualitative research. Important findings include suboptimal implementation of the educational tourism concept, important cross-sector collaboration and community participation, as well as incentives for stakeholders. Scheduled evaluations with cycles of deepening mutual trust, commitment and understanding are an integral part of the management of the Kampung Majapahit Cultural Tourism Village. This research provides theoretical and practical contributions in understanding community-based tourism governance in Indonesia.

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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

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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