International Journal of Religious and Cultural Studies (IJRACS)
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Dismantling Ideology and Power of Corporate Financial Statements
No full textThis article aims to explain that critical content analysis can be employed to dismantle ideology and power behind rhetoric and visual portraits conveyed in financial statement. Literature study was used as methodology. The results indicate that reality can be deconstructed by means of lslamic teaching
The Dilemma of Taxation Law for Small Farmer
Full text linkThe purpose of this research is: (1) to find out to what extent the Directorate General of Tax has fully disseminated to all levels of society, especially farmers, regarding the imposition of PP 23 of 2018 for farmers. (2) analyzing tax if farmers are not in the harvest period, which means they do not get income. (3) analyzing the risk of loss to farmers when in a famine. This research uses the descriptive qualitative approach in which the researcher criticized PP 46 of 2013 and PP 23 of 2018 based on the conditions in the field and was supported by various sources. The results of this study indicate that the community is increasingly uneasy with a variety of new regulations that corner, that the income of village farmers is uncertain every month. The application of this taxation regulation needs to be reviewed so that the existing rule does not burden small communities, especially for farmers
Religious Conflict in Terms of Martin Heidegger's Philosophy of Existentialism
Full text linkThis paper aims to provide an overview of the process and construction of religious conflict, including genealogy, forms, and analysis of religious conflict causes. Further, this research also provides an in-depth analysis of religious conflicts from Martin Heidegger's existentialist philosophy. The methodology employed in this paper is hermeneutics. The research result indicates that the root of religious conflict is fear in facing increasingly modern life. The existence of this fear reduces the presence of the possibility. In the context of Martin Heidegger's existentialist philosophy, the experience is a process of being as Dasein to exist. Therefore religious conflict tends to be taken as a priority decision due to the lack of awareness of existential possibilities. The paper contributes to society in the sense that education must be accessible without any obstacles because, through knowledge, a broader perspective can be obtained since the right to education must be placed prior the right to exist
Developing Human Resource Quality Using Traditional Indonesian Puppet Characteristics
Full text linkPuppet is one of the local wealth of Indonesian that we must preserve in addition to many other types of cultural wealth. Historically, puppet also played important role to spread Islam as a new religion. The characters possessed by hundreds of figures of puppets (or wayang) have become one of the educational media for the people of Indonesia since ancient times. This positive characters are passed on to many generations, especially the young. There have been many efforts made to share the virtues of the moral values of wayang, including open discussion and puppet watching activities with several competent speakers who have special expertise regarding the character development activities of the young generation of Indonesia facing the current modern era. It is hoped that from this activity the young generation will develop characters inspired from the characters of wayang so thet they will be capable of competing in the global era. No matter how complex the development of the times, it is hoped that Indonesia's young generation will remain a cultured and powerful generation, as strong as puppet characters who have strong principles in facing global changes
Islamic Cosmology of Accounting: An Introduction
Full text linkThis article aims to explore new accounting philosophical foundation in the sight of cosmological term. Using literature study this article shows the need of creating that new philosophical term and radically explain the impact toward creation of civilization. The result shows how inadequate accounting philosophical foundation then cause fragmented accounting reality. It also shows us trapped in materialism world and apart from all other aspect, ie sociology, anthropology, as well as religion. Islamic Cosmology of accounting is philosophy of the wholeness built based on Tauhid
Inconsistency of Pancasila Cita (Law) for Natural Resources Management
Full text linkThis article aims to explain the legal study side of the existence of indications of inconsistency in the management of natural resources and the environment. The inconsistencies studied are between Pancasila as the ideal foundation and ground norm of the Indonesian nation as well as the ideals of the Indonesian nation's law, with the 1945 Constitution as a constitutional foundation as well as the rule of the game in the life of the nation and state, along with its organic laws. This article is a literature review. This article produces 3 arguments namely at the macro, micro, and socio-cultural level. On a macro scale, the spirit of "pro-environment" needs to be a mindset and attitude of policymakers, both in the executive and legislative branches, both at the national and regional levels. On the micro-scale, humans must take into account other values besides technical and economic values. Socio-cultural, other values in the context of natural resource management and the environment are basically the values of local wisdom (local wisdom), which is the recipient of an intense interaction of the archipelago community of a plural and plural nature. Unfortunately, in some cases, precisely the value of local wisdom is often ignored in decision making
Tracing Accounting in Javanese Tradition
Full text linkoai:ojs2.ijracs.rumahpeneleh.or.id:article/1This paper aims to trace the perseverance of accounting in slametan as one of Javanese tradition. Through reading of old scriptures dated as far as 1030AC as well as observing the existing phenomena of slametan, underlying values of slametan are explored and reconciled. It is found that the survival of accounting in the Javanese tradition not only exists in the form of physical recordings but also mental recordings. Cohesiveness /togetherness among the people, and spiritual as well as religious beliefs give rise to social obligations, mental recordings, and soul-spiritual gain
Re-Thinking The Consumerism Phenomenon in The Liberalist-Capitalist Economic System: In A Search of an Islamic Consumerism Model
Full text linkIn the liberalist-capitalist economic system widely applied presently, one who spends his income to maximise material utility is presumed to be something that is rational and encouraged. This is because maximum consumption of material utility is a measure of progress. However, maximising utility consumption to achieve material satisfaction could cause negative effects, especially serious debt problems and bankruptcy. This is due to consumers spending their income to maximise material satisfaction beyond their capability; thus, making them go into debt. The issue is as Muslim consumers, what is the actual level of consumption that should be practiced? Is the measurement also based on the maximum consumption of utilities such as in the liberalist-capitalist economic system mainly practiced today or is there a specific measurement that offers a unique form of consumption? In relation to this issue, this paper aimed to re-thin the consumerism phenomenon in the liberalist-capitalist economic system and explore an Islamic consumerism model, which is otherwise known as wasatiyyah-consumerism. In order to achieve this objective, this study had only explored ideas related to the wasatiyyah-consumerism model. The study found that the wasatiyyah-consumerism model applied the tawhid (monotheism) philosophy, a level of consumerism rooted in the maqasid al-syari‘ah component and aimed at achieving the blessings of Allah SWT
Soft Religiosity Message for Indonesia from Soedjatmoko
Full text linkThis article tackles the thought of Soedjatmoko as one of Indonesian self-taught intellectuals. Through his writing “Human Dimension in Development”, “ Socialist Culture”, and “Asia in the Eyes of Soedjatmoko”, an evolution of his thought from socialist' historical materialism towards soft religiousity could be portrayed. It is concluded that integrity and intellectual bravery are the strength of the Indonesian that are derived from faith and tawhid. The spirit that Islam carries becomes the root of solution for poverty as well as applicable education for many countries, especially in Asia. 
Da'wah Management of Wali Songo in the Age of Majapahit Kingdom
Full text linkThe purpose of this research is to trace the da'wah management conducted by Wali Songo broadcasting Islam in Java, especially at the Majapahit Kingdom. The method used literature study, in which the researcher is the main instrument that will read the literature and more emphasized on the process because history and literary philology are rich with interpretation. The results show that Wali Songo as da'wah organization, has method and management of da'wah that combines local culture in Majapahit by still upholding Islamic values