International Journal of Religious and Cultural Studies (IJRACS)
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Amalgamating Spirituality with Education for Harmonious Exchange and Deepened Wisdom
Full text linkThis article examines the balance between education and spirituality for harmonious exchange and deepened wisdom. Literature studies with the spiritual approach are used in this study. By reconnecting spirituality and education, we can develop an integrated education system that allows students to connect mentally between the intellectual, emotional and spiritual dimensions. Truth, meaning, and the real power of life are within us, and we must release the soul to unleash the real potential. When spirituality is fully embraced in the education system, it will foster a dynamic balance within the students themselves.
Keywords: education, spirituality, balance, wisdo
Whistleblowing and Tri Hita Karana to Prevent Village Fund Fraud in Bali
Full text linkThis study aims to examine the whistleblowing and Tri Hita Karana variables on fraud prevention in managing village funds. This study used a survey method with a questionnaire, while the method of determining the number of samples was the Slovin formula, which produced 88 villages as samples that received village funds in the Province of Bali. Data collection was done using personally administered questionnaires (personal questionnaires), which means that researchers can relate directly to the respondent and provide explanations as needed about the questionnaire and can be collected immediately after the respondent has answered them. Data analysis was conducted by using ordinary least square model multiple linear regression. The results of this study indicates that Tri Hita Karana culture significantly influences fraud prevention in managing village funds, while the whistleblowing variable does not show a significant effect on the prevention of fraud in village fund management. In village government and village fund management, mutual trust and mutual respect are regarded better compared to mutual accusation, meaning that the village government in Bali believes in national law and customary law in overcoming fraudulent perpetrators
Indonesian Case of Political Identity, Post Truth, and Computational Propaganda
Full text linkThe purpose of this study was to determine the use of Computational Propaganda in organizing and manipulating public opinion on social media with the issue of identity politics and its relation to the Post Truth in the Indonesian Presidential Election in 2019. There are two methods used in this study: A) qualitative methods are used to answer how to use Computational Propaganda for political marketing in the 2019 Presidential Election, and B) quantitative methods using Social Network Analysis (SNA) on Twitter's social media platform to determine the use of bots in manipulating opinions public during the presidential election campaign. The results of this study are Computational Propaganda using identity politics in the 2019 Presidential Election
Reconstruction of Accounting Education Purpose Concept through the Thoughts of Ki Hadjar Dewantara
Full text linkThis study aims at exploring the fact in accounting education at college and formulating the concept of accounting education based on the thoughts of Ki Hadjar Dewantara, enveloped in his two books: education and culture. Ki Hadjar Dewantara’s critical-spiritualist-nationalist paradigm is used as a perspective to analyse the present accounting education. This study uses a qualitative approach and case studies as a research strategy. The substance (indicator) of spirituality value (Tauhid ontology and orderliness in physical and spiritual), moral value (the balance of Cipta-Rasa-Karsaor Tri-Sakti), enhanced degree of humanity, and independence values (freedom, independent and partiality to Indonesian people) were the method in this study. The result of this study shows that accounting education reality at economics faculty, Real Learning University does not reflect the values of Ki Hadjar Dewantara’s idealistic thinking. A formulation of accounting education purpose concept in universities must be established to produce a perfect human with pure spirituality through spiritual, moral and independence value. This concept also can be interpreted as a struggle to bring love in accounting education purpose concept