International Journal of Religious and Cultural Studies (IJRACS)
International Journal of Religious and Cultural Studies (IJRACS)Not a member yet
74 research outputs found
Sort by
Employing Notonagoro Semiotics in Deconstructing Public Sector Organization Performance
Full text linkThis study aims to find the philosophy and concepts in the accounting field related to the public sector organizations based on the Notonagoro’s Hierarchical-Pyramidal of Pancasila which breathes local wisdom and religious universals. This deconstruction is focused on the development of constitutionally public management in Indonesia and relate it into public sector organizational accountability assessments. This article is interdisciplinary in nature, comprising synthesis of Notonagoro's writings, using the Notonagoro’s Hierarchical-Pyramidal Semiotics methodology. This article contributes to a brief synthesis, taken from Notonagoro's writings related to the public management in Indonesia and Pancasila as the basis of state philosophy which is more humanist, emancipatory, transcendental, and teleological. The result is that Notonagoro's Hierarchical-Pyramidal (1) has not been used in public management in Indonesia, (2) can be synthesized as Notonagoro Public Management, (3) public sector organizational accountability assessments should reflect every precept in Pancasila as the basis of nation philosophy
The Role of Kyai, Santri, and Nasional (Abangan) in Political Identity Struggle: a Case Study
Full text linkThis study aims to explore the implications of the concept of Kyai, Santri, and Nasional (Abangan) in the political struggle of a village. By employing qualitative approach, specifically an ethnographic approach and a thorough analysis of social construction theory and concept of identity politics, the author found several results, including those related to identity manipulation in the socio-political context of the village. Such unavoidable condition is caused by the supporting system in the society. The power of identity becomes very highly-regarded by the society, especially for those who will run for elite positions in village political contestations. The results of the study show that the continuity of the Kyai, Santri, and Abangan role occurs through a process of internalization in the midst of social institutions, externalization by the community with symbolic messages as a code for sub-identity, as well as objectivication of intersubjective-structured lifeworld
Tedhak Siten: an Islamic-Javanese Acculturation
No full textThis 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
Full text linkThis 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
Designing Islamic-Cultural Based High School Curriculum for Economics-Accounting Course
Full text linkThe 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.
 
Sad Kertih: Realizing Holistic and Sustainable Development through Balinese Socio-cultural Capital
Full text linkThe success of a country's development and progress is almost entirely measured according to the categories constructed by the West. The stratification of developed and developing countries has become a discourse that strengthens the hegemony of the West over non-Western countries. This classification has ignored the cultural reality that every nation has its view of the success of development by the goals and ideals of its own life. For Eastern people, material progress is not the only measure for the success of development because they have a more essential orientation, namely the happiness of the soul. Balinese people also believe that the purpose of human life is to achieve material well-being (jagadhita) as well as spiritual happiness (moksa) integrally. This means that development must be carried out holistically to realize these goals. Through a literature review of the Purana Bali, six important concepts for holistic and sustainable development of Bali were found, namely Sad Kertih which includes Atma Kertih, Jana Kertih, Jagat Kertih, Danu Kertih, Samudra Kertih, and Wana Kertih. These six concepts are correlated with the Tri Hita Karana (three causes of happiness) including parhyangan, pawongan, and palemahan. Sad Kertih became one of the sociocultural and local geniuses of the Balinese people to face Western hegemony in development, as well as to realize the harmony of civilization
Religious Perspective of Funeral Care Accountability and Sustainability
Full text linkThis study aims to reveal accountability and sustainability in religious activities, relating to funeral service at Al Jihad Mosque in Banjarmasin. The activity has been going on for a long time and necessitates accountability and sustainability in the activities of mutual assistance in the mourning conditions. This study uses a qualitative approach with the technique of indexing the results of interviews from informants and analyzing the contextual accountability and sustainability of funeral service at Al Jihad Mosque. The result reveals that Al Jihad Mosque has a funeral service unit that provides services without any direct financial ties like the other dues of funeral's aid model in general. They are more open with accountability of the costs required to administer the funeral service and focus on professionalism in services provision
Do We Fear God in Maintaining Scientific Journal Accountability?
Full text linkThis study aims to explore aspects of transcendental accountability in the management of scientific accounting journals. Paradigma Nusantara was employed to analyse thoroughly the accountability activities of the manager of scientific accounting journals. This study found that a phenomenonof accountability manipulation by some scientific journal managers were apparent. They did so because of the publisher's discriminatory attitude. In addition, there is an increasing loss in the fear of God in managing journals. The article proposes to establish transcendental accountability to be applied in the management of scientific journals using Sunan Kalijaga’s Ilmu Kasampurna
Economic Colonialism: Korean Wave (Hallyu) Hegemony
Full text linkThis study aims to make people aware that the hegemony of the Korean Wave is a form of economic colonization. The Korean wave is a soft power instrument used by South Korea for economic gain, through music (K-pop), drama (K-drama) and film (K-film). This study employed Derrida’s deconstruction as a way of reading the text carefully, playing with and disturbing the stability of the meaning embedded in the text. The findings indicate the benefits derived from the spread of the Korean Wave give rise to the meaning of economic colonization. Almost all countries in the world are under this hegemony by consuming music, drama and film products from South Korea
Local Wisdom: A Lesson Learned in Village Governance
Full text linkThis research aims to explore the role of local wisdom to drive whistleblowing systems for an accountable and transparent financial system in Tanjungsari village, Boyolali district. Qualitative descriptive method through in-depth interviews and documentation with the research stages covering data reduction, data triangulation, data presentation, and conclusion was employed. The results show that the role of local wisdom in Tanjungsari village is interpreted in terms of being able to hold the implementation of whistleblowing, so it can cause a decrease in the quality of the information provided to stakeholders as a form of accountability and transparency in its efforts to realize good governance. Data collection in this study was limited by a lack of public interest and was therefore limited to certain sources. This research is expected to provide practical benefits to the public and the Tanjungsari Village government as well as the central government to evaluate and follow up on the impact of the value of local wisdom on the Tanjungsari village community's intention to carry out whistleblowing to support better public sector accounting governance