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Muhammad Ridwan
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Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Published by Budapest International Research and Critics University Journal
ISSN : 26151715     EISSN : 26153076     DOI : DOI: https://doi.org/10.33258/birci
Core Subject : Religion, Economy, Humanities, Art, Social,
Religion Arts Humanities Economics, Econometrics & Finance 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.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 931 Documents
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Search results for , issue "Vol 5, No 2 (2022): Budapest International Research and Critics Institute May" : 931 Documents clear
The Effect of Human Resources Competence, Application of Local Government Accounting Systems, and Internal Control Systems on the Quality of Local Government Financial Reports Ali Imransyah; M. Ardiansyah Syam; Syahril Djaddang
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4626

Abstract

This research was conducted to determine the factors that effect the quality of local government financial reports. The factors were "the effect of human resources competence, the application of the regional government accounting system, and the internal control systems on the quality of theWest Bandung district government financial report with the utilization of accounting information technology as moderation variable". The population in this research are employees of the regional work unit (SKPD) in West Bandung district. The saturation sampling technique used in this study was 63 SKPD staff. The data collection in this study used a questionnaire. Data were processed using multiple linear regression analysis. The results of hypothesis testing is the human absorption compentcy, the application of government accounting systems, utilization information technology, and internal control systems partially has a positive effect on the quality of the financial statements of the Government ofWest Bandung district.
Legal Protection of Marital Property through the Creation of a Marriage Contract Andhika Rizky Pratiwi; Areta Edgina Apta Maharani; Nabila Pangesti Yudhiasti; Sahat Tua Richard Alexanderth
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4667

Abstract

Married Indonesians who have never entered into a marriage contract face conflict over the division of common property during divorce. On the other side, the Religious Courts have difficulties deciding such matter since neither party entered into a marriage contract, and thus lack authentic evidence related to the origin of the husband's and wife's property. The objective of this study is to examine the legal protection of marital property through the use of a marriage contract deed. This paper employed juridical-normative legal research. Subsequently, the object was studied qualitatively. The study's findings indicate that legal protection of assets in a marriage contract can occur only after the wedding take place. Where a marriage contract serves as a law for the parties, this is in accordance with Civil Code Article 1338. Additionally, Article 29 of the Marriage Law requires that the agreement's contents be carried out in good faith, taking into account applicable law, religion, standards of decency, and public order. Unless one of the parties breaches the marriage contract and causes harm to the other party, the court may grant compensation to the aggrieved party, which may include both demands for the agreement's execution as well as compensation.
Understanding Binary Options in the Context of Trading Law in the Digital Era Syam'un Syam'un; Sardjana Orba Manullang; Tamaulina Br Sembiring; Irma Rachmawati Maruf; Prasetyono Hendriarto
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4692

Abstract

This paper examined various information content to gain an in-depth understanding of the status or law of Binary Options in Indonesia's trading context. In recent years, the development of digital-based businesses has been growing and proliferating, thus requiring an explanation of the legal status in business and trade. Therefore, we have obtained research evidence that provides a comprehensive understanding of the existence of binary options and their legal status. Before concluding, of course, we need a scientific data processing process to account for these findings regarding the validity and reliability of these findings. As for the process, we get the data through a Google search on some sources of binary business literature and legality both in the Indonesian context and internationally. So, based on the results of the study and discussion, we can conclude that the legal status of binary options trading is a business that is forbidden due to the nature of its work is highly speculative or chancy, and this is not in line with the context of the legal status in Indonesia. It is hoped that these findings will add to the repertoire of scientific understanding of business and trade in Indonesia, especially in the digital era.
Study of Succession and Role of Family Members in Family Business Agus Santoso; Susilo Toto Raharjo
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4615

Abstract

The growth of the family business cannot be separated from the problems that occur among fellow family members, such as the crisis of trust of fellow family members, conflicts in decision making, conflicts in leadership succession (successor to the throne), differences in managerial mindset between the first generation (founder) and the second generation (successor). Socio-Emotional Wealth (SEW) is one of the non-financial factors that can affect the sustainability of the family business, both during the transition process and the sustainability of the business. In addition, strong leadership, familial values, organizational transformation, succession, culture and attractive talents are needed to build longevity from generation to generation and the development of the family business. This research focuses more on family business succession, SEW, and family business diversification. The purpose of this study is to test the success of the succession process in business continuity in family companies, as well as to test the role and commitment of family members in business diversification in family companies. This research uses qualitative methods with a case study approach. Techniques in collecting data are observation and in-depth interviews. The results of the study obtained show that the commune and good relationships between family members, as well as the values and family culture maintained by the company will form a good and healthy Socio-Emotional Wealth. Where a healthy SEW will greatly affect the company's decision making during the succession process, diversification, and continuity of the family business.
Strategy for Writing Research Results Articles in Order to Penetrate Reputable Journals: A Case Study of PNBP Research FKIP Mataram University in 2020 Nuriadi Nuriadi; Ni Nyoman Sri Putu Verawati; Saharudin Saharudin; Ilham Syahrul Jiwandono
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4658

Abstract

Research as one of the pillars of Tridharma apart from education and community service, has a central role in the effort to realize the vision of FKIP Mataram University. But the problem is, there are still many FKIP lecturers at the University of Mataram who have not published their research results in 2020. Strategies and tricks are needed so that lecturers can publish their research results. The method in this study uses a qualitative method with the type of case study. The research flow goes through the stages of preparation, implementation and data analysis. The research location is at FKIP, University of Mataram. Data sources are primary and secondary data sources. Primary data sources are lecturers at the Faculty of Teacher Training and Education (FKIP) who submit 2020 PNBP research spread across four majors, namely the Department of Education, Department of Mathematics and Natural Sciences, Department of Language and Literature and Department of Social Studies. While secondary data sources are reports and articles on the results of PNBP research in 2020. Data collection techniques use interviews and documentation. Data analysis uses data collection, data condensation, data display and drawing conclusions. Test the validity of the data using triangulation methods and references. The mandatory output in this research is scientific publication in national journals or proceedings. The additional output is an academic text that can be used as a policy at FKIP Mataram University. The results of the study show that there are still some obstacles faced by lecturers in publishing research results, namely: the ability to write and find ideas, the ability to use technology, foreign language skills, lack of cooperation, literature review.
The Effect of Emotional Intelligence and Learning Motivation on Accounting Understanding with Lecturer Competency as Moderating Variables (Case Study on Accounting Study Program Alumni) Lidya Kartika Dhewi; Nurul Hidayah
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4606

Abstract

This study aimed to examine the effect of emotional intelligence and learning motivation on accounting understanding through lecturer competence as a moderating variable. This research is quantitative research with primary data in a questionnaire. The sample is a non-probability sampling method with 100 alumni respondents from several universities. Technical data analysis using Partial Least Square. The results showed that emotional intelligence and learning motivation had a significant positive effect on accounting understanding. In contrast, emotional intelligence and learning motivation through lecturer competence did not affect accounting understanding. Through the results of this study, it is hoped that universities have an essential role in increasing students' knowledge of accounting to produce quality graduates. This research is essential in the world of education, especially universities, which of course want graduates with the best quality, and so that students, when they graduate, can compete in the world of work.
Analysis of the Influence of Tourist Satisfaction and Tourist Attraction on Gunung Padang, Padang City Attractions Gagih Pradini; Rizky Andhika Gumelar; Anisa Putri Kusumaningrum
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4642

Abstract

Gunung Padang tourist destination, Padang City is one of the top tours in Padang City, West Sumatra. This research aims to find out the influence of tourist satisfaction. This method uses descriptive quantitative with an approach using primary data consisting of interviews with destination managers. Field mounts and peer questionnaires of 100 respondents, model feasibility tests, classical assumption tests and multiple linear regression tests. This research shows that the variables of the skinas of the service have a significant positive effect on the variables of tourist attractions, while tourist attractions have a significant positive effect on the variables of tourist attractions.
The Role of the Entry of Islamic Influence in 1500-1989 in Gorontalo as a Source of Learning of Local History Ferrari Yuliawati S; Akhmad Arif Musadad; Musa Pelu
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4683

Abstract

Historical learning is an effort that can be said to be the right way to provide a learning that provides local studies by taking a problem that is close to students and the community, one of which is the entry of Islam in Gorontalo. Where the people of Gorontalo are the majority of adherents of Islam. Islam is one of the few religions that is growing rapidly in Indonesia. Before islam developed very rapidly, indeed Gorontalo was a adherent of the royal system. So that in 1500 there was an Islamic Sultan bringing a good role for the people of Gorontalo, namely spreading the religion of Islam.  When historically interesting, the development of Islam in Gorontalo carries the role of an aulia and leaves some stories that are sometimes difficult to understand in logical. But from some literature studies and interview results are indeed the case. From the results of observations, there is a lot of ignorance about how events, impacts and values are obtained. Obviously, this local history learning that utilizes the events of the entry of Islam in Gorontalo is needed to train the critical thinking power of students.  Because of the many ignorance of students in the history of their own area. There are many things and relics that can be used as a supporting learning resource, especially in 11th grade high school students related to the entry of Islam in the archipelago. The method used by literature studies where this method uses techniques by conducting a study of books and literature, reports, notes and other literary works that are related to the object being studied. The results of research in historical learning are very relevant to past and present periods so that with this learning source, students get a value that can be a story.
Analysis of Financial Technology Regulation, Information Technology Governance and Partnerships in Influencing Financial Inclusion Prisila Damayanty; Etty Murwaningsari; Sekar Mayangsari
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4631

Abstract

It aims to show that Indonesia's development of financial inclusion is still low in Southeast Asia, compared with Singapore, Malaysia, and Prisila Damayanty Thailand. Meanwhile, the efforts to increase financial inclusion have not achieved maximum results. There are many problems that occur in fintech business operations, so that the effective financial inclusion can not be realized optimally. This case is based on the literacy and research data sources obtained, such as regulatory aspects, IT governance and partnerships for financial inclusion. The Method is using multiple regression analysis, with a quantitative approach to causality. This type of research uses samples obtained from primary data that are quite safe and varied on registered and licensed Fintech companies in 2021. The results of statistical data processing represent the regulation and partnership cause positive effect significantly on financial inclusion, while information technology governance did not cause a positive effect to financial inclusion. Research is using questionnaire data has the potential to cause respondent subjectivity so that the answers are not relevant to the actual situation. In addition, the research data is also limited. Research contributions can provide information on a number of variables that become obstacles in increasing financial inclusion programs of the government through fintech companies.
Competence Certification Information System Asn at West Java Bpsdm LSP Ayi Ratna Kristiani
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4672

Abstract

ASN Competency Certification is the process of determining and recognizing the achievement of ASN Employee Competence which is carried out systematically and objectively through competency tests/verification in accordance with competency standards that refer to the Regulation of the Minister of Home Affairs of the Republic of Indonesia Number 11 of 2018 concerning Competency-Based Apparatus Human Resources Development System in Environment Ministry of Home Affairs and Local Government. ASN Competency Certificate is written evidence of acknowledgment of mastery of ASN Competencies at certain levels/types of positions in accordance with the standards set by BKN. The series of procedures for processing competency certification test data are currently not systemized properly and are still carried out manually starting from the registration stage to storing test results. The LSP data management method which is currently still done manually needs to be changed to a more systematic and automatic method. Therefore, to define the required ASN data according to the needs and to streamline data exchange between the system and the interface, it will be made using an API-based ASN Competency Certification Test System with GraphQL architecture.

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