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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
Understanding PCR Policy in Indonesia: Between Healthy and Business Issues: Health and Political Literacy Study Ade Iskandar; Budi Sulistiyo Nugroho; Sri Sugiarti; Diansanto Prayoga; Dyanasari Dyanasari
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.v5i2.4693

Abstract

Since the world's covid outbreak, each country has issued a response policy, including prevention and treatment. One of the preventions carried out by Indonesian youth is to carry out special tests with much attached policies and tell the stories of various parties. The authors believe that today's television is full of practices between health conflicts and conflicts of interest of the parties. To prove these assumptions and allegations, we conducted an instant data search on the application of health journals and also social crises in Indonesia, and we found that the data was then taken by a phenomenological approach and then analyzed with data coding, in-depth analysis, rigorous evaluation and also concluding passing through the data. Various high interpretations to obtain valid and accurate data in answering the problems of this study. Based on the available data, then the discussion we found that the understanding of the physical test, which is a government policy has found that the issue of pollution is a problem where we found several interests and conflicts that occurred so that until now it remains an unsolved problem. Hopefully, this data will be valuable input for efforts to improve and provide the first service to understand the meaning of the PCR test in Indonesia.
Family Ownership and Political Costs on Manufacturing Company Performance in Indonesia 2016-2020 Akbar Evandio; Juniati Gunawan; Idrianita Anis
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.v5i2.4616

Abstract

The issue of family proprietorship and political expenses on the presentation of assembling organizations is a fascinating conversation to study. This sort of study is quantitative exploration. The independent factors in this study incorporate family proprietorship and political expenses, while the dependent variable is organization performance. The research population is manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The results show that family ownership has a positive influence on company performance and political costs have a negative effect on company performance. Simultaneously, family ownership and political costs have a significant affect company performance with the commitment of R2 worth of 22.10%.
The Effect of Environmental Accounting Disclosures on Firm Value With Environmental Performance as an Intervening Variable Ni Made Prapti Anggreni K; Ni Made Dwi Ratnadi; Anak Agung Gde Putu Widanaputra
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.v5i2.4643

Abstract

Solving environmental problems is an issue that makes a company competitive advantage. One of the government's efforts to monitor and protect the environment is through the Company Performance Rating Program in Environmental Management (PROPER). This study aims to obtain empirical evidence regarding the effect of environmental accounting disclosures on firm value, the effect of environmental performance on firm value, the effect of environmental accounting disclosures on environmental performance and the effect of environmental accounting disclosures on firm value through environmental performance. The population is companies listed on the Sri Kehati Index 2016 – 2020. The method of determining the sample using purposive sampling technique using panel data (time series data and cross section) as many as 108 observations. The results show that environmental accounting disclosures affect firm value, environmental performance affects firm value, environmental accounting disclosures affect environmental performance and environmental accounting disclosures affect firm value through environmental performance. The implication is that it is very important to disclose transparent environmental accounting disclosures in the company's annual report because it can improve environmental performance and if investors react to it, the value of the company will increase.
Legal Consequences for Cancellation of a Willing Deed in the Settlement of Instruction Disputes Muhammad Ihsan Kurniawan; Anshori Anshori
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.v5i2.4684

Abstract

This research is about understanding grants, testament grant deeds and how to cancel a testament grant deed as well as analyzing the factors that cause a testament grant deed containing a grant (legaat) to be canceled by the court and the legal consequences of the object of the testament grant. The research was conducted using a normative juridical legal research method and then described descriptively. The results of the study can be concluded. the factors that cause the will (legaat) grant deed can be canceled and the legal consequences after the testament grant deed are canceled through a decision that has permanent legal force (inckracht). Inherited assets often cause various legal and social problems, therefore they require arrangement and settlement in an orderly and orderly manner in accordance with applicable laws and regulations. Making a will (testament) is a legal act, a person determines what happens to his wealth after death. The creation of a testament is bound by a certain form and method if it is ignored it can cause the testament to be canceled. In accordance with the provisions of Article 875 of the Civil Code that a will made before a notary can be canceled if it turns out that the procedure for making it is not carried out in accordance with the terms and conditions that apply to the will grant deed.
Analysis of Interpersonal Skills of Kenduri Tradition in Indonesian History Learning in Senior High School 1 Boyolali Muadz Assidiqi; Sariyatun Sariyatun; Hieronymus Purwanta; Hasna Nur Fadillah Ramadhani
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.v5i2.4607

Abstract

This study aims to describe the kind of kenduri tradition as local culture with various contexts of life in the history learning material and then actualization of the interpersonal skills with kenduri tradition in the history learning process in high school 1 Boyolali, Boyolali regency, Central Java, Indonesia. This study is a qualitative study using a case study approach. The data was collected through interview and observation with a history teacher. The researcher also analyzed a history teacher lesson plans, work plan on 2021 year, and medium-term project plans on 2021-2024 years as the part of data triangulation. The data analyzed using interactive data analysis techniques consisted of three stages: data reduction, data display, and data conclusion. This study showed that the kind of kenduri tradition in history learning material is relevant to actualize students' interpersonal skills that it is approach and collaboration skills. This study implicates additional history learning materials to integrate kenduri tradition as one of local wisdom in Central Java that to be well-designed by considering needs students' interpersonal skills during the Covid-19 pandemic.
Positive Psychology in Prison: Prisoner's Happy Review from Self Forgiveness and Hope Dwi Puspasari; Nelia Afriyeni; Yuni Dwi Rahma; Nola Chentya Yuni; Nurul Azizah
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.v5i2.4675

Abstract

Happiness is a positive psychological concept that has several influencing factors, including forgiveness or willingness to let go of self-hatred for mistakes and hope or a positive mental state about the ability to achieve goals. This study aimed to examine the influence of self-forgiveness and hope for prisoners' happiness. The measuring instrument used were the Oxford Happiness Questionnaire by Michael Argyle and Peter Hills (∑item = 29) for happiness, the Heartland Forgiveness Scale (∑item = 18) for forgiveness (in this study just used one subscale), and The Adult Hope Scale (AHS) (∑item = 12) for hope. The results of this study found that there was a simultaneous positive effect of forgiveness and hope on happiness with a significance of .000. The practical contribution given is 25%, which means that forgiveness and hope have an effect of 25% on the level of happiness in inmates at the Lapas Klas IIB Solok.
Determinants of the Acceptance of Going Concern Audit Opinions Aldrin Winata; Carmel Meiden; Sugi Suhartono; Yosef Dema; Prima Apriwenni
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences 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.v5i2.4596

Abstract

A going concern audit opinion is an estimate in a firm's financial statements that can be used to determine whether a company is having trouble staying in business. In this study, the research object is a manufacturing business listed on the Indonesia Stock Exchange in the year 2018-2020. The sampling technique was based on the author's criteria and used a purposive sample approach. A total of 117 samples can be obtained as a result of the sample results. This study's findings reveal that audit quality, debt default, and opinion shopping all have a major impact on going-concern audit opinions.
Evaluation of the Anti Premanism, Drugs and Crime Policy Program in the Bali Regional Police I Putu Ika Prabawa Kartima Utama; Fibria Indriati
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.v5i2.4632

Abstract

The Bali Regional Police (Polda Bali) is in charge of security and public order from various forms of security disturbances. This sense of security is a right for the people in the Bali Region. Moreover, Bali is one of the tourist destinations both local and foreign. Eradication of thuggery and illicit drug trafficking has been a priority program for the Bali Police since 2017. This program was created because previously acts of thuggery and illicit drug trafficking were very disturbing to the Balinese people. Illegal levies to small communities, street crimes that have resulted in loss of life and many Balinese people who are victims of illicit drug trafficking were the face of Bali before the anti-thuggery and drug programs. When this program is run, many changes have occurred until 2020. So that in 2021, this policy program is expected to continue to be a priority policy program for the Bali Police Chief. This is due to the enthusiasm of 97.9% of the 6,050 Balinese people who were the sample of the author's research, the tendency to still want the sustainability of this program. In addition, Balinese people tend to think that the success of eradicating thuggery and drugs by the Balinese police has been very good. This was also confirmed by community leaders from each district/city in Bali who said that the anti-thuggery and drug policy program needed to be maintained and improved.
Evaluation of the Budget Policy for the Empowerment of the Coastal Poor through the Development of an Integrated People's Salt Business with Geomembrane Technology 2018-2019 (Study in Aceh Utara Regency) Saharuddin Saharuddin; Endang Larasati; Sri Suwitri; Ida Hayu Dwimawanti
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.v5i2.4664

Abstract

The approach used in this study uses a descriptive qualitative approach, which is a research that is included in the type of qualitative research. According to Moleong (2007), qualitative research is research that intends to understand phenomena about what is experienced by research subjects such as behavior, perceptions, motivations, actions, etc. holistically, and by means of descriptions in the form of words and language, in a context. Natural specialization and by utilizing various natural methods. The research focus has two objectives, firstly, by setting the research focus, it means limiting the extent of the study, thereby determining the research site more focused. Second, determining the focus will streamline the information received. Data collection techniques are the most important step in research, because the main purpose of research is to obtain data. The model of economic empowerment of salt farmers through PUGaR which leads to community-based participatory development (in this case cooperatives) is unable to respond to the local wisdom of salt farmers in North Aceh. Where the traditional salt management system done by family members. Those involved in salt production come from one family member consisting of father, mother, children and other cousins. if, through the PUGaR program, salt farmers must convert their business land into a community outside of their main family system. This pattern is then based on field findings contrary to the wishes of the community.
Stock Investment Decision Making Analysis with Price Earning Ratio (PER) and Capital Asset Pricing Model (CAPM) Approaches Rizma Nazriah Hasibuan; Iskandar Muda; Rina br Bukit
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.v5i2.4622

Abstract

The occurrence of the Covid-19 pandemic that hit the whole world including Indonesia in early 2020 resulted in a decline in various sectors, including the stock market where many people were hesitant to invest in stocks. Various industries in Indonesia have been affected by Covid-19 where since early March 2020 there has been a decline in the LQ45 Index because many investors have sold their shares. This study aims to analyze the use of the Price Earning Ratio (PER) and Capital Asset Pricing Model (CAPM) approaches as the basis for making stock investment decisions in companies in the LQ45 Index and compare the accuracy of the Price Earning Ratio (PER) and Capital Asset Pricing Model (CAPM) approaches. This research was conducted on LQ45 Index stocks in the period February 2019 – January 2021. This study has a population of 54 stocks and a sample of 9 stocks. The sampling technique used purposive sampling technique. The results of this study indicate that with the Price Earning Ratio (PER) approach, 2 stocks are in an overvalued condition and 7 stocks are in an undervalued condition overvalued condition and 6 efficient shares or company shares that are in undervalued condition. Based on the use of the Mean Absolute Deviation (MAD) method, the results show that the MAD CAPM value is smaller than the MAD PER value (0.011 < 0, 077) which means that the CAPM method is more accurate than the Price Earning Ratio (PER) approach as the basis for making stock investment decisions. Thus, the CAPM method can be used by investors as a basis for making investment decisions to get maximum returns and minimize risk during the Covid-19 pandemic.

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