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Reconfiguring Social Capital through Ahmad Dahlan’s Welas Asih Ethics 通过Ahmad Dahlan的《Welas Asih Ethics》重新配置社会资本
International Journal of Religious and Cultural Studies Pub Date : 2021-07-21 DOI: 10.34199/ijracs.2021.04.01
A. Yusuf
{"title":"Reconfiguring Social Capital through Ahmad Dahlan’s Welas Asih Ethics","authors":"A. Yusuf","doi":"10.34199/ijracs.2021.04.01","DOIUrl":"https://doi.org/10.34199/ijracs.2021.04.01","url":null,"abstract":"The 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 God","PeriodicalId":192808,"journal":{"name":"International Journal of Religious and Cultural Studies","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126977618","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Religious-Ecocentrism Sustainability Accounting: Beyond Utopia towards Universe Sustainability 宗教-生态中心主义可持续会计:超越乌托邦走向宇宙可持续性
International Journal of Religious and Cultural Studies Pub Date : 2021-07-21 DOI: 10.34199/ijracs.2021.04.06
I. Dewi
{"title":"Religious-Ecocentrism Sustainability Accounting: Beyond Utopia towards Universe Sustainability","authors":"I. Dewi","doi":"10.34199/ijracs.2021.04.06","DOIUrl":"https://doi.org/10.34199/ijracs.2021.04.06","url":null,"abstract":"This 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 sustainability","PeriodicalId":192808,"journal":{"name":"International Journal of Religious and Cultural Studies","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121057775","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Church Accounting Concepts with the Understanding of God's Kingdom 教会会计概念与对神国度的认识
International Journal of Religious and Cultural Studies Pub Date : 2021-07-21 DOI: 10.34199/ijracs.2021.04.03
Anita Nisa Kambey
{"title":"Church Accounting Concepts with the Understanding of God's Kingdom","authors":"Anita Nisa Kambey","doi":"10.34199/ijracs.2021.04.03","DOIUrl":"https://doi.org/10.34199/ijracs.2021.04.03","url":null,"abstract":"The 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.","PeriodicalId":192808,"journal":{"name":"International Journal of Religious and Cultural Studies","volume":"2 4","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120987874","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Tat Twam Asi and Derrida’s Differance for a Greener Accounting 阿西与德里达对绿色会计的差异
International Journal of Religious and Cultural Studies Pub Date : 2021-07-21 DOI: 10.34199/ijracs.2021.04.05
Putu Yudha Asteria Putri
{"title":"Tat Twam Asi and Derrida’s Differance for a Greener Accounting","authors":"Putu Yudha Asteria Putri","doi":"10.34199/ijracs.2021.04.05","DOIUrl":"https://doi.org/10.34199/ijracs.2021.04.05","url":null,"abstract":"This 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.","PeriodicalId":192808,"journal":{"name":"International Journal of Religious and Cultural Studies","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131023472","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Religious Nationalism as Solution in the Chaotic Social, Economics and the Business Reality 宗教民族主义在混乱的社会、经济和商业现实中的解决之道
International Journal of Religious and Cultural Studies Pub Date : 2020-04-30 DOI: 10.34199/ijracs.2020.04.05
Yogi Simhanath, Gorakhnath Cult Nepal
{"title":"Religious Nationalism as Solution in the Chaotic Social, Economics and the Business Reality","authors":"Yogi Simhanath, Gorakhnath Cult Nepal","doi":"10.34199/ijracs.2020.04.05","DOIUrl":"https://doi.org/10.34199/ijracs.2020.04.05","url":null,"abstract":"The 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.","PeriodicalId":192808,"journal":{"name":"International Journal of Religious and Cultural Studies","volume":"294 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132458269","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Dilemma of Taxation Law for Small Farmer 小农税法的困境
International Journal of Religious and Cultural Studies Pub Date : 2020-04-27 DOI: 10.34199/ijracs.2020.04.03
Ismayantika Dyah Puspasari
{"title":"The Dilemma of Taxation Law for Small Farmer","authors":"Ismayantika Dyah Puspasari","doi":"10.34199/ijracs.2020.04.03","DOIUrl":"https://doi.org/10.34199/ijracs.2020.04.03","url":null,"abstract":"The 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 imposed to farmers if there was no 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 especially that the income of village farmers is uncertain. The application of taxation regulation needs to be reviewed so that the existing rule does not burden small farmers.","PeriodicalId":192808,"journal":{"name":"International Journal of Religious and Cultural Studies","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115488455","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Amalgamating Spirituality with Education for Harmonious Exchange and Deepened Wisdom 精神与教育相融，和谐交流，智慧深化
International Journal of Religious and Cultural Studies Pub Date : 2019-10-31 DOI: 10.34199/ijracs.2019.10.02
Pallavi Pathak
{"title":"Amalgamating Spirituality with Education for Harmonious Exchange and Deepened Wisdom","authors":"Pallavi Pathak","doi":"10.34199/ijracs.2019.10.02","DOIUrl":"https://doi.org/10.34199/ijracs.2019.10.02","url":null,"abstract":"Article history Received 10 September 2019 Revised 20 October 2020 Accepted 30 October 2020 This 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.","PeriodicalId":192808,"journal":{"name":"International Journal of Religious and Cultural Studies","volume":"188 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132296603","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Indonesian Case of Political Identity, Post Truth, and Computational Propaganda 印尼案例的政治认同，后真相，和计算宣传
International Journal of Religious and Cultural Studies Pub Date : 2019-10-30 DOI: 10.34199/ijracs.2019.10.01
Fajar Cahyono, K. Putri, Hafizh Nurul Faizah
{"title":"Indonesian Case of Political Identity, Post Truth, and Computational Propaganda","authors":"Fajar Cahyono, K. Putri, Hafizh Nurul Faizah","doi":"10.34199/ijracs.2019.10.01","DOIUrl":"https://doi.org/10.34199/ijracs.2019.10.01","url":null,"abstract":"Article history Received 2 September 2019 Revised 15 October 2019 Accepted 30 October 2019 The purpose of this study is to investigate the use of Computational Propaganda in organizing and manipulating public opinion on social media through the issue of identity politics in the 2019 Indonesian Presidential Election. There are two methods used in this study namely qualitative method to answer the effectiveness of the use of Computational Propaganda for campaigns in the 2019 Presidential Election, and quantitative method to measure and identify the use of Computational Propaganda during the campaign period through the big software Emprit Drone data. This study found that the use of political identity issues and Computational Propaganda were structured and organized. The manipulation of public opinion through calculated selection of issues and online popularity produced a false consensus with the aim of gaining political support from the public","PeriodicalId":192808,"journal":{"name":"International Journal of Religious and Cultural Studies","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127606728","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Whistleblowing and Tri Hita Karana to Prevent Village Fund Fraud in Bali 举报和Tri Hita Karana在巴厘岛防止村庄基金欺诈
International Journal of Religious and Cultural Studies Pub Date : 2019-10-30 DOI: 10.34199/ijracs.2019.10.03
K. Saputra, I. K. P. Sanjaya
{"title":"Whistleblowing and Tri Hita Karana to Prevent Village Fund Fraud in Bali","authors":"K. Saputra, I. K. P. Sanjaya","doi":"10.34199/ijracs.2019.10.03","DOIUrl":"https://doi.org/10.34199/ijracs.2019.10.03","url":null,"abstract":"Article history Received 5 September 2019 Revised 12 October 2020 Accepted 30 October 2020 This study aims to examine the whistleblowing and Tri Hita Karana variables on fraud prevention in managing village funds. By employing survey method with a questionnaire, 88 villages that received village funds in the Province of Bali were taken as samples. Data was analysis by using ordinary least square model, namely multiple linear regression. The results of this study indicates that the 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, mutual respect and not a mutual accusation are apparent. This means that the village government in Bali believes both in national law and indigenous law or norms in overcoming fraudulent perpetrators.","PeriodicalId":192808,"journal":{"name":"International Journal of Religious and Cultural Studies","volume":"134 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122705753","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 10
Inconsistency of Pancasila Cita (Law) for Natural Resources Management 《自然资源管理法》的不一致性
International Journal of Religious and Cultural Studies Pub Date : 2019-10-30 DOI: 10.34199/ijracs.2019.10.05
G. Wibowo
{"title":"Inconsistency of Pancasila Cita (Law) for Natural Resources Management","authors":"G. Wibowo","doi":"10.34199/ijracs.2019.10.05","DOIUrl":"https://doi.org/10.34199/ijracs.2019.10.05","url":null,"abstract":"Article history Received 19 August 2019 Revised 15 October 2020 Accepted 30 October 2020 This conceptual paper aims to shed light on the inconsistencies of Pancasila as nation’s ideology for Indonesia and its implementation in natural resources management. By employing Pancasila as groundnorm, texts in the Constitutional Foundations are analyzed, such as ‘controlled by the state’ and ‘prosperity of the people’. The paper concludes that there is an inconsistency of Pancasila both as ideology and law, from which 1945 Constitutional Foundation sprung, which results in mismanagement of natural resources. A proposed complete law is placed forward by integrating Haq Allah into natural resources management of Indonesia.","PeriodicalId":192808,"journal":{"name":"International Journal of Religious and Cultural Studies","volume":"344 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123102375","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
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