Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Budapest International Research and Critics Institute (BIRCI-Journal) : Humanities and Social Sciences is a peer-reviewed journal published in February, May, August and November by Budapest International Research and Critics University Journal (BIRCU-Journal). BIRCI welcomes research papers in Humanities: Language and Linguistics, History, Literature, Performing Art, Philosophy, Religion, Visual Arts. Social Sciences: Economics, Anthropology, Sociology, Psychology, Geography, Culture and Ethics Studies, Gender and Sexuality Studies, Area Studies, Archaeology, and other related areas and it is published in both online and printed versions.
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<![CDATA[Analysis of Fraudulent Financial Reporting Using the Fraud Triangle (Study Case: PT Tiga Pilar Sejahtera Tbk) ]]>
<![CDATA[Maulida Salmi Utie]]>;
<![CDATA[Siti Nurwahyuningsih Harahap]]>
<![CDATA[ Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i1.3791
<![CDATA[This study aims to analyze PT Tiga Pilar Sejahtera Food Tbk (AISA)’s fraudulent financial reporting (FFR) in relation to the fraud triangle theory. This study uses a quantitative approach by analyzing secondary data obtained from AISA's financial statements during 2003-2017. The analysis will be carried out using Excel software to produce regression and variable correlation analyses. The research method uses the Beneish M-score model as FFR proxy and SAS No.99 fraud risk factor as fraud triangle proxies (pressure, opportunity, rationalization). The test results show that pressure, opportunity, and rationalization significantly influence AISA's scandal. The pressure factor is measured by financial target and external pressure indicators. The nature of industry indicator measures the opportunity factor, and the audit reports indicator measures the rationalization factor.]]>
<![CDATA[The Effect of Corporate Governance on Firm Value in Non- Financial Companies Listed on the Indonesia Stock Exchange for the 2017-2019 Period ]]>
<![CDATA[Ramadhan, Iqbal Ryan]]>;
<![CDATA[Pangestuti, Irene Rini Demi]]>;
<![CDATA[Wisesa, Baskara Bayu]]>
<![CDATA[ Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i1.3920
<![CDATA[This study aims to analyze the effect of the implementation of corporate governance on the firm value of non-financial companies listed on the Indonesia Stock Exchange (IDX) during 2017-2019. The research data was obtained from the company's annual reports through the Indonesia Stock Exchange website, and the Diponegoro University Bloomberg Laboratory for the period 2017 to 2019. The final sample used in the study came from 85 companies with 126 data observations. The research sample was analyzed using multiple linear regression with SPSS version 25 and the method used was Ordinary Least Square (OLS). The results show that board size, board meetings, institutional ownership have a positive effect on firm value, audit committee meetings and managerial ownership have a negative effect on firm value, while public ownership and ownership concentration have no effect to value of a company.]]>
<![CDATA[Effectiveness of Ruangguru Application as Communication Medium in Online Tutoring among HighSchool Students in Medan ]]>
<![CDATA[Toruan, Rachel Mia Lorenza Lumban]]>;
<![CDATA[Asmara, Sakhyan]]>;
<![CDATA[Zulkarnain, Iskandar]]>
<![CDATA[ Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i1.3686
<![CDATA[This study aims to analyze the meaning of tutoring by high school students in Medan, analyze the effectiveness of Ruang Guru application as a communication medium in online tutoring activities among high school students in Medan, and analyze cognitive, affective and psychomotor changes in high school students in Medan after taking online tutoring through Ruang Guru application. This study uses qualitative methods with research subjects from various circles, namely high school students, parents, high school teachers and two triangulation informants, namely master teacher or tutor and communication observer. The results showed that Ruang Guru application was effective as a medium of communication in online tutoring activities among high school students in Medan. This can be seen from the effectiveness of communication and the effectiveness of Ruang Guru application. The effectiveness of communication is viewed from communicators, messages, media, communicants, and effects. The effectiveness of Ruang Guru application is viewed from the aspect of tasks and functions, and the aspect of plan or program. The change that was gotten by students who subscribe to Ruang Guru is changes from the cognitive aspect, while the affective and psychomotor aspects have not been seen in students. The students also understand about the meaning of tutoring.]]>
<![CDATA[Participatory Leadership, Supervision, and Discipline on Employee Performance of Labuhanbatu Regional Development Planning Agency ]]>
<![CDATA[Muhammad Ardiansah]]>;
<![CDATA[Pitriyani Pitriyani]]>;
<![CDATA[Abd. Halim]]>
<![CDATA[ Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i1.3868
<![CDATA[This study aims to analyze participatory leadership, supervision, and discipline on the performance of employees of the Labuhanbatu Development Planning Agency. The data in this study were processed usingIBM SPSS Software.The analytical techniques used include; 1) classic assumption test; 2) multiple linear regression test; 3) hypothesis testing; 4) coefficient of determination. The results of this study indicate that all independent variables have a positive and significant influence on the dependent variable, it can be seen from the value oftcount participatory leadership variable (X1) 5,69 > ttable 1,67with a significant value of 0.000 < from a probability value of 0.05 so it can be concluded that the participatory leadership variable has a positive and significant effect on employee performance. Marktcount monitoring variable (X2) 4.94 > ttable1.67 with a significant value of 0.000 < from a probability value of 0.05 so it can be concluded that the supervisory variable has a positive and significant effect on employee performance. Marktcount discipline variable (X3) 8.72 > ttable 1.67 with a significant value of 0.000 < from a probability value of 0.05 so it can be concluded that the discipline variable has a positive and significant effect on employee performance. Simultaneously, the variables of participatory leadership, supervision, and discipline have a positive and significant influence on employee performance. This means that the hypothesis in this study is accepted, as evidenced by the value of Fcount 53.15 > Ftable 2.77.]]>
<![CDATA[Analysis of Teachers’ Challenge in Online English Learning Assessment ]]>
<![CDATA[Ummubisma Palra]]>;
<![CDATA[Saepudin Saepudin]]>;
<![CDATA[Zulfah Zulfah]]>;
<![CDATA[Abd. Haris Sunubi]]>;
<![CDATA[Arqam Arqam]]>
<![CDATA[ Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i1.4193
<![CDATA[This study aims to describe the kinds of online English learning assessment and the challenges of English teachers in online learning assessment. This research applied a qualitative descriptive as the research design. In collecting the data, the researcher applied interviews and documentation. They are knowledge assessment, skill assessment, and student’s attitude assessment. The online assessment and offline assessment was similar. The difference was the interaction, place, media and the way to take and give the students’ task because all the process through online. In online learning assessment the most challenging was students’ attitude assessment because the teacher difficult to control the students’ honesty, responsibility, students’ creativity, and students’ collaboration. The result of this research also showed the English teacher face some challange in online English learning assessment such as students’ behavior, Students’ less understanding of material, Facilities problems and scoring system.]]>
<![CDATA[Impact of Trump's Price Policy on the TTIP Negotiation Process between the United States and the EU ]]>
<![CDATA[Dika Novitasari]]>;
<![CDATA[Devita Prinanda]]>
<![CDATA[ Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i1.4352
<![CDATA[This study aims to analyze and describe the impact of Trump's tariff policy on the TTIP negotiation process between the United States and the European Union. The method used in this study is to search for accredited journals through the help of hazing software and use Mendeley software to determine the research gap clusters to assist the author in analyzing how Trump's tariff policy influences the TTIP negotiation process. One form of the main focus that is often discussed in the negotiation process at the TTIP until the 15th round is tariff relief, tariff, non-tariff barriers, and FDI barriers. The European Union has high hopes through the implementation of the TTIP from the negotiation process that had previously been in operation under the Barack Obama administration for three years and could be continued by the President of the United States in the next period until the TTIP was implemented into a form of Trade and Investment Partnership cooperation that could have a significant influence on the welfare of the European Union's GDP, Wages, export and import tariffs. Findings in this study With the inauguration of Donald Trump as President of America in 2017 and strongly through Trump's Tariff policy, it made sense of pessimism for the European Union to continue the negotiation process on the TTIP so that in 2019, the Council of the European Union issued a decision on article 3 through COUNCIL DECISION (EU) 2019 which reads that " The negotiating directives for the Transatlantic Trade and Investment Partnership have become obsolete" In the originality of this research, the author wants to add insight, knowledge that can be useful for readers in several positive ways regarding the issue of international relations in the contemporary era]]>
<![CDATA[The Influence of Burnout, Workload and Work-Life Balance on Employee Performance ]]>
<![CDATA[Setyanti, Sri Wahyu Lely Hana]]>;
<![CDATA[Fagastia, Inas Rana]]>;
<![CDATA[Sudarsih, Sudarsih]]>
<![CDATA[ Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i1.3758
<![CDATA[This study aims to determine and analyze the influence of burnout, workload, and work-life balance on the performance of employees at Bank Jatim Jember. The variables used in this study are burnout, workload, work-life balance, and performance. The population in this study is all employees who worked at Bank Jatim Jember 58 respondents. The sampling technique used is census sample technique because the population is less than 100 people, then all populations are used as samples, the sample is 58 respondents. The analytical tool used is multiple linear regression. The results showed that burnout and workload have a negative and significant influence on employee performance, while the work-life balance has a positive and significant effect on performance.]]>
<![CDATA[Cyber Library Auditorium Acoustic Evaluation in Acoustic Phonetic Perspective ]]>
<![CDATA[Siregar, Iskandarsyah]]>
<![CDATA[ Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i1.4234
<![CDATA[Acoustics is an interdisciplinary science concerned with studying all mechanical waves in gases, liquids, and solids, including vibration, ultrasound, sound, and infrasound. The study of acoustic function is growing to be important today. In the conditions of the development of an all-artificial civilization, it turns out that complementary electronic ornaments are still very dependent on the level of success with the form of the structure and composition of the room itself. The problem arises when an adjustment on one side, intended for improvement, actually shifts the ideal coordinates on the other side. For this reason, a comprehensive adjustment and correction idea should emerge as a solution, with acoustic studies as a starting point. This study tries to describe the ideal design based on investigations and observations of the actual condition of the National University cyber library auditorium and tries to determine the suitable material for the room. The stages carried out in the research can be adapted to the needs of the study. This step is to get the most comprehensive results with the most effective and efficient measures. Integrated software and trial and error analysis are also part of the research method. It was found that the new design of the National University’s cyber library auditorium has good acoustic insulation with some adjustments that are still possible to get the ideal standardization of the room.]]>
<![CDATA[Affect Of E-Service Quality On E-Customers Loyalty Through E-Customers Satisfaction On E-Commerce Shopee ]]>
<![CDATA[Iranda Kayla Avania]]>;
<![CDATA[Arry Widodo]]>
<![CDATA[ Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i1.3641
<![CDATA[The rapid development of the digital economy in Indonesia has had a positive impact on the national economy, one of which is the growth of various online trading platforms or e-commerce. This study aims to determine the effect of e-service quality on e-customers loyalty through e-customers satisfaction as an intervening variable. The method used in this research is quantitative with descriptive and causal research and SEM-PLS analysis method. The sampling technique used is a non-probability sampling technique, using the slovin formula with a sample of 100 respondents who have used the Shopee e-commerce application in Batam City. The results of the influence test using the structural model show that e-service quality has a positive but not significant effect on e-customers loyalty, then e-service quality has a positive and significant effect on e-customers satisfaction, then e-customers satisfaction has a positive and significant effect on e-customers customer loyalty. Tests using the intervening variable show that e-customers satisfaction mediates the effect of e-service quality on e-customers loyalty. This illustrates that the ups and downs of e-customers loyalty for the Shopee e-commerce application are determined by e-customers satisfaction, and the fluctuations in e-customers satisfaction for the Shopee e-commerce application are determined by several factors, including e-service quality.]]>
<![CDATA[The Evaluation of Company X Internal Control Based on Coso ]]>
<![CDATA[Atria Putri]]>;
<![CDATA[Tubagus M. Yusuf Khudri]]>
<![CDATA[ Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i1.3592
<![CDATA[As many as 27.6% of the 370 MSMEs that showed an increase in sales during the COVID-19 pandemic were those who were able to implement digitalization. Online shopping is now the leading choice and the number has been increasing by around 30% in Indonesia. One of the shops that experienced an increase in sales during the pandemic is Company X, engaged in the beauty industry. Running this shop for more than four years, Company X's finance division only consists of the owner who has a medical background. Therefore, the purpose of this study is to help the company improve risk mitigation, internal control, and the performance of its revenue cycle. The approach uses a case study method, analyzed by collecting data through semi-structured interviews about the revenue cycle and then evaluated based on 17 COSO 2013 principles. The results of this study indicate that the company has carried out control efforts informally, but it is not adequate because it is not in accordance with COSO 2013 and SAK EMKM. Company X must establish written and formal documents related to SOPs, risk management, evidence of the results of actions, and conduct customer satisfaction surveys.]]>
