International Journal of Religious and Cultural Studies (IJRACS)
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Pancasila’s Perspective on Dichotomous View between Inspection and Public Service in Immigration Border Control
Full text linkThis paper aims to awaken the consciousness of the government and its people towards the importance of the noble values of Pancasila to be implemented in each aspect of life in a nation-state. The dichotomous inspection and public service in Immigration Border Control has undergone inexhaustible which, eventually, putting border controllers into a dilemma when the roles and responsibilities of border control officials as a document examiner or public servant are separated. Many immigration officials in the border are losing the public service spirit and, at the same time, bringing down the sacred meaning of public service. This phenomenon has contributed to the misbehavior and bad decision making which directly impacts the society as service users. Pancasila, as Indonesian ideology, becomes the anti-thesis of positivist/modernist paradigm. It is expected that the spirit of public service by TEGAS will be an alternative solution in the midst of increasingly high public demand for a better border control management
Church Accounting Concepts with the Understanding of God's Kingdom
Full text linkThe purpose of this article is to present the concept of church accounting with an understanding of the Kingdom of God. The construction employed is the interrelation between agency theory, entity theory and 'the sacred and divide' thought of Robert Laughin. Indonesian accounting standard for Non-Profit organization (PSAK No. 45) is not taken into consideration in this church accounting because it has elements of secularism that are not in line with the ecclesiastical principle of sacredness. Recommendations of Booth and Laughlin which were then modified without eliminating essential assumptions and referring to the Bible as a normative source, are adjusted to the current church accounting practice. The theory of cognitive psychology proposed by Robert Sternberg was employed in the reconstruction. Church accounting that focuses on God, not only on material matters, can be reconstructed. Further, it is necessary to deconstruct the psychology of leaders and congregations
Analysis of Sharia Compliance in the Implementation of Hajj Saving Product
Full text linkThis study aims to investigate the implementation of sharia compliance of a hajj saving product. The data analysis method used was descriptive analysis with quantitative approach. The data collection method employed was open questionnaire and documentation.The result shows that Hajj saving product of BNI Baitullah IB Hasanah was in accordance to guideline of Syariah principles namely: Justice, Balance (al ‘adl wa tawazzun), Security (al maslahah), Universalism, and free of gharar and riba. Hajj saving of BNI Baitullah IB Hasanah is based on two agreements namely (1)wadiah yad dhamanah which means that the form of depositing funds between the owner of the fund and the recipient of the deposit that is trusted to safeguard the funds; and secondly (2) mudharabah mutlaqah, which is an agreement between capital owners and the bank whereas the funds deposited in the bank is managed and distributed to those who needs fund
Ethics and Governance in the Time of Ramayana
Full text linkThis paper employs the epic story of Ramayana for having better understanding of good governance, leadership and strategies for development of organization. Good governance is basic requirement for maintaining peace and harmony in any society. However, good governance has become a rarity in today’s world. A large majority of political, business and other leaders are increasingly engaged in self -serving pursuits of personal glorification and enrichment. By realizing significance of Ramayan for good governance and leadership, young generation can learn from history and this will encourage various management teachers to develop indigenous case studies based on similar incidences to bring new ideas into management discipline. The practicing managers can find new ideas and strategies for their development and their organisational development
Paradigma Nusantara Methodology Variety: Re-embedding Nusantara Values into Research Tools
Full text linkThis article aims to offer an approach to derive Nusantara values into research methodology. Through substantive tenets (kaidah substantif) proposed by Mulawarman, methodology to construct variety of methods are put forward. There are three steps that must be taken to ensure that Paradigma Nusantara's tenets can become integral with research results, thus producing new or renewed Nusantara science. Paradigma Nusantara methodology will ensure that knowledge will be built upon strongly-believed values which cater creativity and freedom that will lead to decolonization of science. Examples of Paradigma Nusantara methodologies, both which have been executed and can be considered to be put to use are proposed in this article
Rising Popularity in Gig Economy: A Case Study from India
Full text linkThis article raises an issue of the rising popularity of gig economy in India. A market that is based on a fixed-term contract or that is paid per project by a company, third party, or online marketplace is referred to as the "gig economy". By employing a case study approach, this article highlights the impact of gig economy in India. The gig economy's impact at work is widespread and felt across industries. It has completely transformed how people are engaged at work and has resulted in a fundamental shift in the way our economy operates. While the gig economy offers enormous benefits to workers in terms of flexibility, employment, freedom, and so on, it also has a negative impact on the industry's working environment. In both the global and Indian contexts, it has advantages and disadvantages
Reconfiguring Social Capital through Ahmad Dahlan’s Welas Asih Ethics
Full text linkThe purpose of this article is to deconstruct the Political Economic of Accounting (PEA) and construct Social Capital through the KH. Ahmad Dahlan's Welas Asih (or compassionate) ethics. The analysis technique employed was a deconstruction approach to interpret the PEA theory or framework. Further, Social Capital was constructed using KH. Ahmad Dahlan's Ethics of Welas Asih. PEA places social relations represented by various social institutions that regulate strategies for the realization of rights and obligations, while the economic order does not have transcendental relationships as motivation in organizing the power of economic resources to generate social capital. PEA also does not guarantee or present values that have characteristics specifics in each company or country. Welas Asihethics emphasizes social capital as the output of organizing economic power, which has divine transcendental values, namely the fear of denying religion and the fear of being a wretched person in the main worship of Almighty Go
Corporate Social Responsibility Accountability through Hamka’s Tasawuf Lens
Full text linkEach entity has the responsibility to contribute in developing the community through a Corporate Social Responsibility (CSR) program. However, the implementation of CSR in modern accounting practices does not always emphasize philanthropy value, instead it still hinges on a capitalistic orientation to maximize profit. The aim of this article is to deconstruct the concept of CSR accountability, which has so far been controlled by capitalistic values. Hamka's Tasawuf thought with the core of tawhid was employed as methodology, which was then complemented by self-awareness as a servant, and refers to an ideology in which one believes that integration of nature, life, and human. This can become the rationale for the construction of social responsibility. Akhlaqy concept on accountability involves religiosity and self-sincerity in implementing CSR. This way, CSR accountability can be directed towards God, as the Giver of Life
Tat Twam Asi and Derrida’s Differance for a Greener Accounting
Full text linkThis article aims to present a cultural accounting research methodology that is local as well as religious to construct a greener accounting. Construction methodology employed was substantive interrelationships between Jacques Derrida's thought of “differance” and an alternative path called Tat Twam Asi as the teachings of chastity without limits. The meaning contained in the teachings of Tat Twam Asi is "he is you, I am you, and all beings are the same". The result proves thatpresently accounting has been formed from the social, cultural, political, economic, ideological dimensions, and there is no room for God. Green accounting serves only as an economic reality. Through this extended methodology of Derrida and Tat Twam Asi, a greener accounting can be reconstructed
Paradigma Nusantara: Decolonizing Science Agenda
Full text linkThis research aims to propose Paradigma Nusantara as a means to redirect science to the roots of cultural and religious values that become the human characters of Nusantara. By using Hikmah philosophy, this paradigm was built with principal tenets. Modern paradigms are built with philosophical assumptions (epistemology, ontology, axiology/human nature), which reflect anthropocentric interests. Paradigma Nusantara, on the other hand, is built with four substantive tenets (kaidah substantif), namely Nusantara being, integral view of reality, religiousity and culture, and the objective of Nusantara knowledge. This paradigm, if applied into practice will be able to decolonize science, including accounting, that in the present time is still dense with Western and secular values, and will bring about creation of science that is in accordance with religions and local wisdom (culture)