International Journal of Religious and Cultural Studies最新文献

{"title":"Reconstruction of Accounting Education Purpose Concept through the Thoughts of Ki Hadjar Dewantara","authors":"Yohan Bakhtiar, Politeknik Kediri, Dion Yanuarmawan, I. Triyuwono, G. Irianto","doi":"10.34199/ijracs.2019.10.04","DOIUrl":"https://doi.org/10.34199/ijracs.2019.10.04","url":null,"abstract":"This 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 - Karsa or 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 in the 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. This is an open access article under CC-BY-SA License","PeriodicalId":192808,"journal":{"name":"International Journal of Religious and Cultural Studies","volume":"5 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":"116158561","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}

{"title":"Islamic Cosmology of Accounting: An Introduction","authors":"Amelia Indah Kusdewanti","doi":"10.34199/IJRACS.2019.4.002","DOIUrl":"https://doi.org/10.34199/IJRACS.2019.4.002","url":null,"abstract":"This article aims to build a new philosophical foundation for accounting as a science so that it can contribute to the achievement of prophetic civilization. Contrary to the focus of mainstream accounting which focuses solely on the methodology alone (Christenson, 1983), and ignores its role in society (Chua, 1986), and nature (Chewakak & Young, 2003) even accounting is considered to have rationalized a silence not only in nature (Chwastiak & Young, 2003), but have contributed to the destruction of the human race (Chwastiak, 1999, 2006) arguing for e-efficiency, also having \"deceived\" the community (Chwastiak, 1999). The new philosophy taken from the thought of Islamic cosmology has consequences for the cosmos, and has consequences for the way of thinking and forming ways of living justly towards prophetic civilization. Due to the crisis experienced by accounting, several studies emerged in the field of ethics and values, even for decades the study of accounting and religion has evolved because religion is a source of value, to the emergence of Islamic accounting / accounting. Just name the study from (Gallhofer & Haslam, 2004; Kamla, Gallhofer, & Haslam, 2006) how religion becomes a liberation theology in accounting that is trapped in materialism. Also studies of accounting and religion (McPhail, Gorringe, & Gray, 2004) although there are still distinctions between sacred and profane. Even so in Reijius society, their religious beliefs will influence how their ways of life, including carrying out accounting, including how the cosmological outlook in the Kingdom of Siam, Thailand influences the king's policies and the way of life of the people (Kuasirikun & Constable, 2010). Both from socialists, critical radicals and radical humanists, as well as postmodern, all of them want to provide an improvement in the accounting conditions that crisis these values. But socialist accounting as well as critical radicals and humanists, for example (Mulawarman & Kamayanti, 2018a) only provide for the defense of material distribution justice, but do not provide a clear direction for the formation of a whole society. Religion for them like the marx is considered as opium. Postmodern will eventually lead to chaos vortices because it rejects essential order and permanence. Both do not provide space for God. The socio-cultural interactions that occur are only thought to be based on values that are reproduced continuously by the mind. Of course the methodological impact although different remains far from the vortex of transcendence values. AR TI C LE I N F O AB ST R ACT","PeriodicalId":192808,"journal":{"name":"International Journal of Religious and Cultural Studies","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124764004","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}

{"title":"Da'wah Management of Wali Songo in the Age of Majapahit Kingdom","authors":"Novrida Qudsi Lutfillah","doi":"10.34199/IJRACS.2019.4.005","DOIUrl":"https://doi.org/10.34199/IJRACS.2019.4.005","url":null,"abstract":"many and lessons that ABSTRACT The 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.","PeriodicalId":192808,"journal":{"name":"International Journal of Religious and Cultural Studies","volume":"349 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132144964","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}

{"title":"Soft Religiosity Message for Indonesia from Soedjatmoko","authors":"A. Mulawarman","doi":"10.34199/IJRACS.2019.4.001","DOIUrl":"https://doi.org/10.34199/IJRACS.2019.4.001","url":null,"abstract":"\"A religion that does not speak to the basic moral problems of its time will face danger, it will gradually become irrelevant. But in the meantime it is also necessary to avoid dogmatism, because the way to translate moral judgments into wisdom is usually not one, but more than one. What might facilitate the role of religion in that is that it seems that the process of secularization has reached the final stages of the world, and that the debate over the implications of modernization is still not relevant, because in essence all countries and all nations and all cultures in the world are good those who are called modern or not, are equally unprepared to face the 21st century with all its new challenges. \" (Soedjatmoko, 1989)","PeriodicalId":192808,"journal":{"name":"International Journal of Religious and Cultural Studies","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122683906","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}

{"title":"Re-Thinking The Consumerism Phenomenon in The Liberalist-Capitalist Economic System: In A Search of an Islamic Consumerism Model","authors":"M. Hanapi","doi":"10.34199/IJRACS.2019.4.004","DOIUrl":"https://doi.org/10.34199/IJRACS.2019.4.004","url":null,"abstract":"In 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.","PeriodicalId":192808,"journal":{"name":"International Journal of Religious and Cultural Studies","volume":"76 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121462657","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}

{"title":"Tracing Accounting in Javanese Tradition","authors":"Ari Kamayanti, N. Ahmar","doi":"10.34199/ijracs.2019.4.003","DOIUrl":"https://doi.org/10.34199/ijracs.2019.4.003","url":null,"abstract":"ion of meanings from textual/ literary analysis Hermeneutics Getting into the field (slametan), observing and interviewing","PeriodicalId":192808,"journal":{"name":"International Journal of Religious and Cultural Studies","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133779009","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}