International Journal of Religious and Cultural Studies (IJRACS)
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Philosophical Perspective of Islamic Economics
Full text linkThis 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
Paradigma Nusantara for the Advancement of Accounting and Other Social Sciences
Full text linkThis 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
The Meaning of Profit in Tota'an Doro Pendalungan Culture: an Ethnographic Study
Full text linkThe purpose of this research is to describe one of Pendalungan culture, Tota'an Doro, as a unique culture that still exists, and to explore the meaning of profit. In Pendalungan Tota'an Doroculture, pigeons are released together by the contestant of the race or the community member, beginning with the release of two pigeons from two regions as the symbol of a bride. This research employed qualitative methods of ethnography approach to elucidate how the culture occurs and exists up to this day. To obtain valid and reliable data, interviews involving the leader of pigeon lovers in Wirolegi and other sub-districts were conducted. Through various stages of data analysis, namely data reduction, data grouping, interpretation, it is found that Tota'an Dorodoes not provide adequate financial gain because the treatment cost is greater than the income earned. However, pigeon lovers gain non-financial benefits by attaining friends and relatives, achieving satisfaction as a participant, getting lottery, and exchanging information related to pigeon. This set of explanations suggests that Pendalungan Tota'an Doro culture focuses more on non-financial gains, specifically kinship and familial communication. 
Religious Accountant as Fraud Reducer
Full text linkThis 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.
 
Management Accountability of Zakat and Its Role to Empower Creative Economy
Full text linkThis 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
Full text linkThe 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
How Islam Addresses Poverty and Income Inequality
Full text linkFor decades, poverty and income inequality have always been the scourge of skyrocketing economic growth and remarkable development. This paper attempts to explain the main causes of poverty and income inequality which arethe poor distribution of wealth and lack of opportunity for individual people to acquire wealth and use it. The main cause is the granting of free access to individuals and the private sector to take advantage of economic resources with the power of connection and the granting of privileges through laws and regulations in favor of private foreign funds. In the Islamic economic system, the right to ownership of economic resources provides space for individuals to participate in the development and have access to resources, which is currently dominated by the private sector. The method used in this paper is descriptive qualitative, by exploring literatures of thought of Muslim scholars. The pillars of Islamic economics that regulate ownership of property and the rules on how to use and develop it as well as provide guide distribution of wealth amidst society have brought Islamic society to the era of the glory of Islam where there is justice in economic development
The Ambivalent Perspective on Shamanism in the Joseon Era of Korea
Full text linkThe 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
Stepping Ahead from Agency and Stewardship Theory: An Islamic Perspective
Full text linkThis 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
Accountability of the "Title" Hajj in Bugis Culture: Social Interaction and Self Control
Full text linkThis study aims to find the meaning of accountability for Hajj’s “title” or designation from the perspective of Bugis culture. This study uses an interpretive paradigm with a symbolic interactionism approach. The informants in this study were Bugis people who have fulfilled the pilgrimage which were chosen in purposive manner. The data were analyzed by using the action patterns of the informants, which were obtained through real-life observations, as well as from interviews to understand the responses and interpretations of the informants. The study finds that the “title” of Hajj was interpreted as an action based on social value as well as self-control in behaving in society