International Journal of Religious and Cultural Studies (IJRACS)
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74 research outputs found
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Religious-Ecocentrism Sustainability Accounting: Beyond Utopia towards Universe Sustainability
Full text linkThis article aims to construct a research methodology in the field of Sustainability Accounting (SA) which refers to the concept of deep ecology based on eco-centrism as well as a religious holistic based on universal values of religious teachings. The construction was carried out to "revive" SA through an ecosophical philosophy combined with the values of religious teachings, so that SA can rediscover its spirit, soul, or identity, which places the interests of all beings into one unity with self-interest. The construction results found a new methodology, namely Religious-Ecocentrism which can arouse human consciousness at the highest level beyond the Utopian method which views the implementation of SA as referring to ecological ethics based on infinite love for all God's creatures in order to realize universe sustainabilit
Revisiting Immigration Apparatus’ Code of Ethics By Panca Bhakti Insan Imigrasi Values Internalisation
Full text linkThis paper aims to revisit the current Immigration Apparatus’ Code of Ethics that is gradually losing its spirit, namely Panca Bhakti Insan Imigrasi, amidst the modernisation and globalization. This research is a library research where data and information were collected and analysed through literature study. The analyses comprise abstraction of knowledge, idea, and thought which are available in academic literatures. There are five core values which are stated in Panca Bhakti Insan Imigrasi:taqwaor piety, upholding honor, intellect, self-integrity, and innovation. Immigration apparatus needs to revisit those values hierarchically. The taqwavalue is an absolute value that will derive the other four values
“Tiga Tungku” Accounting in Village Financial Management
Full text linkThe article proposes “Tiga Tungku” as a local wisdom to become the basis of village financial management. By employing a constructive paradigm as well as literary study on the local wisdom, an alternative for village financial management is constructed. The worries and distrust that have occurred between the village government and the community can be dissipated by presenting elements of community leaders. Community leaders will act as mediators in the relationship between several parties, so that a “Tiga Tungku” relationship will break asymmetrical communication. This way, village fund management is not caused by compliance to regulations but rather the sense of obedience that becomes the moral bond between stakeholders
Village Accounting Reconstruction Methodology Based on the Kingdom of God
Full text linkhis article aims to develop a research methodology in the field of village accounting that is religious and spiritual in nature to redirect village accounting practice to its holiness and religiousity simultaneously. The construction of a refined village accounting methodology was carried out through a study of the financial management of the Kingdom of God according to the Church Reform Leader, Martin Luther and historical analysis on the practice of village accounting. The result is a village accounting research methodology with religious and spiritual principles of the Kingdom of God. New Life as a methodology that will be constructed to restore the purity of village accounting, clearly rejects the impure, as a powerful way to improve the financial management system for a better governance. Village accounting based on the kingdom of God is based on the loyal principle: to organize, to receive, and to faithfully sow. In practice, this principle will be able to realize the ideals of the Indonesian people to break free from the confine of capitalism and neoliberalism
Leadership Attributes Good vs. Bad– Lessons from Vidur Neeti (Mahabharata)
Full text linkThe vast ocean of Indian Santana scriptures contains a lot more gems of wisdom for the modern era than they are accounted for. One such deep sea of knowledge is Vidur Neeti, given in Mahabharata. Vidur Neeti, mentioned in the third chapter of Udyog Parva of Mahabharata, contains the age-old wisdom which offers new insights every time anyone explores the depths of its pages. Prajaagara Parva- a subsection of Udyog Parva, includes a dialogue between King Dhritarashtra, and Prime-minister Vidur wherein Vidur advises the king about the proper code of conduct. The paper lists those verses which describe wise and foolish qualities, which can be attributed to a good and bad leader, respectively
Key Policy Challenges: Social Security for Migrant Workers
Full text linkThe purpose of this paper is to analyze various key policy approaches to extending social security to migrant workers. This paper reviews thesocial security system for migrant workers. It then attempts to scrutinize policy approach for analysis. This paper explores the impact of national and international policies and also social security agreements. This pertains to potential impact of the ratification of ILO and UN conventions on migrant workers, which ensure basic social and labor protection. The paper offers insight into the issue of some key policy challenges for the future, including improved design of social security
Religious Nationalism as Solution in the Chaotic Social, Economics and the Business Reality
Full text linkThe purpose of this article is to highlight the importance of religious nationalism to protect vital national interests, maintain stability and preservation of core values. The expression of the constitution of Indonesia is a guarantor in integrating the people from all groups and strata of Indonesian society. It ensures a favorable internal and external condition. Religious nationalism is super glue that bonds the people, religions and the nation as a single entity. This is still utmost relevant in the pandemic
Auditor Independence Meaningful Abstract
Full text linkThis study purpose is to reveal the meaning of auditor independence based on auditor’s experience. Phenomenological approach was employed as a research method. Data analysis in this study used modified analysis stage of Creswell and Moustakas. Results showed that independence is defined as something ABSTRACT (A=Auditor, B=Behaviour, S=Self Concept, T=Thought, R=Risk, A=Ability, C= Competency, T=Trust). Auditor independence is affected by self concept and trust. Auditor’s behavior toward risk, whether independent or not, provides two alternatives, namely: “how to deal with it later” and “we will see about it later”. Eventually, auditor independence depends on thought, ability and competency
Interpreting Covid-19 Pandemic Issue From Islamic Tasawwur Perspective
Full text linkIn general, this article aims to make sense of the various discourses that have emerged around Covid-19 from the perspective of Islamic tasawwur. In Islam's religious or spiritual aspect, the Covid-19 pandemic's meaning needs to be more deeply interpreted. Thus, this essay will focus on this meaning based on Islamic tasawwur. In Islam, every Muslim believes that every event always provides a message or wisdom. Behind the "black" side of the Covid-19 pandemic, there must be "white" or a glimmer of light that this crisis will lead to opportunities
Presenting the Era (Masa)
Full text linkThis article aims to present a concept of era based on the Qur'anic idea of Al-Ashr. At the first presence, era, whether at historical level, or transcending it, has never escape holiness, as time and space where sacred moral act is always present. At the second presence, era is, in essence, holiness as a reality of being, reality of existence, and presence, where the entire range of the past, present and future is no longer important, even lost, but is a reality that is present in the era without era. At the third presence, holiness, on the other hand, must be historical for the task of the public in the name of love for God, which is part of the deepest consciousness of every human being and human relations where the past, present and future move historically in space and time. At the fourth presence, the real man is thus a man who always purifies his soul without pause in the historical space of time, even beyond it. At the fifth presence, the act of “so be it” (kun fayakun) of God exists, time exists throughout the span of time without any preconditions or constructions based on His commandments (namely Ibn Arabi Bipolar Triplisity)