International Journal of Religious and Cultural Studies

Moroccan-African Religious Diplomacy: Prospects and Challenges

Mohammed Lazrak — Sun, 05 Nov 2023 16:40:32 +0700

This article is an attempt to shed light on: first, the milestones of this religious diplomacy towards Africa by exploring the tools that help Morocco achieve its geostrategic goals; second, the challenges as well as threats facing this strategy especially those coming from political and ideological rivals like Algeria and Iran; third, this article will tackle the political benefits of this strategy on the both medium and long term. Within the framework of its soft approach in Africa, Morocco has developed, over the last two decades, an unparalleled policy of exporting its experience of being the hub for moderate Islam, to several African countries, such policy falls within an ambitious geostrategic vision that aims at strengthening the Kingdom’s political and economic influence on the African continent especially in its Western hemisphere. Some aspects of Morocco’s new religious policy in Africa are embodied in several initiatives launched so far for the purpose of enhancing the Moroccan-African cooperation in the religious sphere. Yet, there still exist various challenges to this policy, particularly the competition with other religious authorities in North Africa and the Gulf region, which by its enormous financial might and its active charitable networks, has seriously contested the historical spiritual presence of Morocco within a few West African States, notably Saudi Arabia and Iran.

Village-Owned Enterprise Accounting Based on People's Economy: Against Foreign Hegemonies in Indonesia

Aji Dedi Mulawarman, Virginia Nur Rahmanti, Wilson Junior, Febrina Nur Ramadhani — Sun, 05 Nov 2023 16:19:51 +0700

This article aims to initiate village-owned enterprise accounting that is in accordance with the people's economy. This research was conducted in Sungai Pinang Village, Kab. Musi Rawas, South Sumatra. The authors employed Paradigma Nusantara, especially the thought of Nataatmadja as a constructive methodology. The study found that the existence of the village-owned enterprise was not running as well as expected because of the lack of awareness of the responsibility and spirit of the people's economy owned by the local village government in maintaining village sovereignty. The large potential of village revenue that should have been generated from a system of cooperation with foreign factories operating in their government area was lost. This reflects capitalist economic system. Ideally, the existence of village-owned enterprise is not only seen as a formality of completing the mandate of the law but as a means to help each other develop the economic welfare of the community as well as achieving piety.

"Bali Becik" as a Supervision of Foreign Traveler Based on Local Culture

Sun, 05 Nov 2023 19:56:35 +0700

This article aims to show that Local culture can be used as an alternative regulation in establishing a foreigner monitoring task force. The Foreigner Supervision Task Force "Bali Becik" is a unit formed by the Directorate General of Immigration based on the Local culture of the Balinese people. The Nusantara paradigm combined with the ability of artificial intelligence in viewing a phenomenon is the research method in this article. The results show that the "Bali Becik" Task Force is a task force formed based on the Local culture of Balinese culture which is part of the Nusantara paradigm. The value of the Local culture of "Bali Becik" which comes from the philosophy of Tri Hita Karana, which is the Balinese philosophy of harmony between humans, nature, and the gods. The task force aims to create a harmonious environment for both tourists and locals by cracking down on illegal activities and promoting responsible tourism

Karapan Sapi (Cow Race) Cultures in Madura: Economics Values and Owners' Prestige

Agnes Sintia Debby, Achdiar Redy Setiawan — Mon, 25 Dec 2023 13:42:02 +0700

The study aims to unravel the values underlying the culture of the cow race (karapan sapi) in the Madurese community. This research employed qualitative study using an ethnographic approach. The study found that in the planning stage, the cow race is a reflection of economic value, especially during the cows’ productive life period. Second, in the implementation phase, the cow races are a reflection of the prestige of the cow owner. Cow owners who take part and win the race feel that their status is higher since Madurese believes that people who have cows are often materially abundant. Third, in the recording phase, the cost of the cow race is based on "trust". The novelty of this research lies on the economic values and owners’ prestige as research findings in the culture of Karapan Sapi.

Exploration of the Majapahit Cultural Tourism Village Governance

Harjo Lukito, Swasti Ayu Natalia, Jason Eka Candra Lukito — Sun, 05 Nov 2023 17:55:22 +0700

This research explores the governance of the Kampung Majapahit Cultural Tourism Village with a focus on collaborative work. Primary data was obtained through interviews and observations for two months using the qualitative research. Important findings include suboptimal implementation of the educational tourism concept, important cross-sector collaboration and community participation, as well as incentives for stakeholders. Scheduled evaluations with cycles of deepening mutual trust, commitment and understanding are an integral part of the management of the Kampung Majapahit Cultural Tourism Village. This research provides theoretical and practical contributions in understanding community-based tourism governance in Indonesia.

"Lussa Lalang Tinro": Raising Social and Environmental Accounting Responsibility through Film Analysis

Wa Ode Rayyani, Darwis Said, Nadhirah Nagu — Sun, 05 Nov 2023 18:38:35 +0700

This research aims to analyze the narrative elements in the film "Lussa Lalang Tinro" such as exposition, conflict, climax, and resolution, to understand how these elements interact and influence the audience's experience. The research adopts a qualitative approach and utilizes narrative analysis as the method. The film contributes to building awareness and understanding of social and environmental accounting responsibility through its strong storytelling and depiction of relevant issues. It invites viewers to reflect on the importance of considering social and environmental impacts in business and accounting practices. This research contributes by integrating film studies and social and environmental accounting, exploring a film that has received limited research attention, and providing fresh insights into how films can reflect and raise awareness of social and environmental accounting responsibility

Ethnometodological Study on Traditional Javanese Retails: Hofstede’s Culture Dimensions for Marketing

Ema Hakimah, Samari — Mon, 25 Dec 2023 18:47:50 +0700

This study aims to find the meaning of traditional retailers' marketing patterns in determining attitudes between traditional retailers and their customers based on subjective norms. This research employed qualitative research with an ethnomethodological approach. Observations were made during transactions in each traditional shop, followed by open interviews to reveal subjective norms in marketing patterns in rural areas from Blabak Village, Kandat District, Kediri Regency and Blabak Village, Pesantren District, Kediri City. The results showed that Hofstede's four cultural dimensions, namely Power Distance, Collectivism, Femininity, Uncertainty Avoidance, developed positively. Retailers position themselves as partners, develop brotherhood, that enable them to empathize with customers by using a basic attitude of mutual trust for the smooth fulfillment of individual needs. The Kediri people's cultural values of "nyaur nggowo, podho mlakune" and mutual trust have created stronger customer loyalty. Traditional retailers also practice the service quality dimensions of reliability, assurance, tangibles, empathy and responsiveness.

Investigating Accounting Students' Comprehension During Online Learning: a Case Study in a Muslim University

Tenriwaru, Nor Shafiqah, Kirana Ikhtiari — Sun, 05 Nov 2023 16:22:38 +0700

This research aims to explore students' understanding of introduction to accounting courses during online learning. The type of research used by the researcher is descriptive research with a qualitative approach. There were obstacles found that consist of unsipported network, and lack of students' understanding of material provided especially in practice making financial reports. Although, there were some advantages from online learning such as more efficient learning costs, for example for boarding, transportation as well as food, and that online learning provides more practical solution, the results of research indicate that such learning mode in a Muslim university was less effective.

The Leadership Philosophy of Tau Samawa

Hendra Jaya, Muh Hambali, Nensy Setyaningrum, Nur Wasliah — Mon, 25 Dec 2023 18:52:02 +0700

This research aims to explore and construct leadership values based on Tau Samawa culture. This research employed a literature review method. It is found that the current leadership in in crisis. The results shows that Tau Samawa as local wisdom has seven leadership philosophies as stated in the Musakara Rea Minutes of the Samawa Traditional Institute. These are Pamendi to Panyadu, mutual pedi', Saling Satingi, Saling Tulung, Saling Satotang, Saling Sayaman Ate, Adab Edab Boa Ela, and Satemung. These leadership philosophies are very much needed in building a human civilization that has a national religious character, since they manifest in leadership characters, namely religious, caring, sensitive, and most importantly, these philosophies will create leaders who are able to balance heart, mind, words, and actions.