International Journal of Religious and Cultural Studies (IJRACS)
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74 research outputs found
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Investigating Accounting Students' Comprehension During Online Learning: a Case Study in a Muslim University
Full text linkThis 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
Utilizing Organizational Culture to Form User Compliance through Systems Development
Full text linkThis 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. 
Moroccan-African Religious Diplomacy: Prospects and Challenges
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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
Islamic Perspective in Viewing the Meaning of Cost
Full text linkThis 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
The Leadership Philosophy of Tau Samawa
No full textThis 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
"Lussa Lalang Tinro": Raising Social and Environmental Accounting Responsibility through Film Analysis
No full textThis 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 responsibilit
Linguistic Accommodation and Intercultural Communication as Imperatives to Convey Malukat Rituals
Full text linkThis 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
Village-Owned Enterprise Accounting Based on People's Economy: Against Foreign Hegemonies in Indonesia
Full text linkThis article aims to initiate village-owned enterprise accounting that is in accordance with the people's economy. This research was conducted in Sungai Pinang Village, Kab. Musi Rawas, South Sumatra. The authors employed Paradigma Nusantara, especially the thought of Nataatmadja as a constructive methodology. The study found that the existence of the village-owned enterprise was not running as well as expected because of the lack of awareness of the responsibility and spirit of the people's economy owned by the local village government in maintaining village sovereignty. The large potential of village revenue that should have been generated from a system of cooperation with foreign factories operating in their government area was lost. This reflects capitalist economic system. Ideally, the existence of village-owned enterprise is not only seen as a formality of completing the mandate of the law but as a means to help each other develop the economic welfare of the community as well as achieving piety
The Role of Women in Kabbalistic Tradition: a Personal Note
Full text linkThis 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
Full text linkThe 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