International Journal of Religious and Cultural Studies (IJRACS)
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74 research outputs found
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Ethnometodological Study on Traditional Javanese Retails: Hofstede’s Culture Dimensions for Marketing
No full textThis study aims to find the meaning of traditional retailers' marketing patterns in determining attitudes between traditional retailers and their customers based on subjective norms. This research employed qualitative research with an ethnomethodological approach. Observations were made during transactions in each traditional shop, followed by open interviews to reveal subjective norms in marketing patterns in rural areas from Blabak Village, Kandat District, Kediri Regency and Blabak Village, Pesantren District, Kediri City. The results showed that Hofstede's four cultural dimensions, namely Power Distance, Collectivism, Femininity, Uncertainty Avoidance, developed positively. Retailers position themselves as partners, develop brotherhood, that enable them to empathize with customers by using a basic attitude of mutual trust for the smooth fulfillment of individual needs. The Kediri people's cultural values of "nyaur nggowo, podho mlakune" and mutual trust have created stronger customer loyalty. Traditional retailers also practice the service quality dimensions of reliability, assurance, tangibles, empathy and responsiveness
Morality in the arrangement of Regional Budget as an Effort to Reduce Flypaper Effect: a Critical Habermasian Perspective
Full text linkA 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 dominatio
The Role of Materialism-Based Work Culture to Reduce Accounting Fraud
Full text linkThis 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
"Bali Becik" as a Supervision of Foreign Traveler Based on Local Culture
Full text linkThis article aims to show that Local culture can be used as an alternative regulation in establishing a foreigner monitoring task force. The Foreigner Supervision Task Force "Bali Becik" is a unit formed by the Directorate General of Immigration based on the Local culture of the Balinese people. The Nusantara paradigm combined with the ability of artificial intelligence in viewing a phenomenon is the research method in this article. The results show that the "Bali Becik" Task Force is a task force formed based on the Local culture of Balinese culture which is part of the Nusantara paradigm. The value of the Local culture of "Bali Becik" which comes from the philosophy of Tri Hita Karana, which is the Balinese philosophy of harmony between humans, nature, and the gods. The task force aims to create a harmonious environment for both tourists and locals by cracking down on illegal activities and promoting responsible touris
A Tauhidic Phenomenology Study of the Meaning of Profit
Full text linkThis 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
Karapan Sapi (Cow Race) Cultures in Madura: Economics Values and Owners' Prestige
Full text linkThe study aims to unravel the values underlying the culture of the cow race (karapan sapi) in the Madurese community. This research employed qualitative study using an ethnographic approach. The study found that in the planning stage, the cow race is a reflection of economic value, especially during the cows’ productive life period. Second, in the implementation phase, the cow races are a reflection of the prestige of the cow owner. Cow owners who take part and win the race feel that their status is higher since Madurese believes that people who have cows are often materially abundant. Third, in the recording phase, the cost of the cow race is based on "trust". The novelty of this research lies on the economic values and owners’ prestige as research findings in the culture of Karapan Sapi
Exploration of the Majapahit Cultural Tourism Village Governance
Full text linkThis 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
Non-Material Value-Based Financial Management Practice of “Pappasang Tu Riolo”
Full text linkThis 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.
 
Islamic Bank Financial Accountability in the Perspective of Shariah Enterprise Theory
Full text linkThis 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
Biblical Touch in Wages
Full text linkThis article discloses the church's social teaching that denounces capitalist thinking, because workers are seen only as labourers. Workers who work only by relying on the spirit of love could accept their life situations patiently and steadfastly. Work has a place of honor in the sight of God. By exploring biblical texts the concept of wage was analysed. This research was conducted through participative observation and interviews by employing the classical phenomenology as well as the hermeneutic approach, while non-empirical data collection method was done by interpreting biblical text based on theologians. Workers, especially Christians, generally believe in doing their work based on the principle of obedience. This attitude reflects the value of the teachings of faith. Giving oneself through service in work can be seen as a calling in carrying out the mission of the Church has become an alternative meaning of wages