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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 67 Documents
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Search results for , issue "Vol 6, No 1 (2023): Budapest International Research and Critics Institute February" : 67 Documents clear
Analysis of Factors Influencing Consumer Behavior on Plant-Based Foods Products through Theory of Planned Behavior and Green Marketing Approach Wirahadi Saputra; Lamhot Henry Pasaribu
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 1 (2023): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i1.7427

Abstract

Plant-based foods in Indonesia have become a concern in recent years. This study explores the factors that influence consumer intentions and behavior towards plant-based food products in Indonesia by conducting an empirical study on Green Rebel, one of the brand and manufacturer of plant-based foods in Indonesia. The conceptual model used in this study uses the standard theory of planned behavior model. This study adds the green marketing variable as a new variable in addition to the relationship between attitudes, subjective norms, and perceptions of behavioral control, intentions and behavior so that there is a novelty in this study. Behavioral intention is expected to mediate the relationship with actual behavior. This research was conducted on consumers of plant-based foods from Green Rebel with a total of 173 research subjects. Data analysis was performed using the partial least square quation model (PLS-SEM) method and analyzed using Smart PLS 4.0 software. The results of the study show that attitudes positively influence behavioral intentions, as well as subjective norms, perceived behavioral control, and green marketing. The results also show that intention mediates the relationship between attitudes, subjective norms, behavior control, and green marketing with actual behavior. Green marketing directly has an influence on behavior without the need to be mediated by intention. 
The Effect of Asset Structure, Profitability and Liquidity on the Capital Structure of the Manufacturing Industry Sector Nanan Sunandar; Erna Sugiarti
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 1 (2023): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i1.7416

Abstract

The motivation behind this research is to find out the variables that affect capital structure, and this examination is a quantitative report using optional information handled through various methods of multiple linear regression investigation using SPSS26. Asset structure (X1), profitability (X2), and liquidity (X3) are independent research variables, while capital structure (Y) is the research dependent variable. Comparison of Asset Structure, Return On Assets (ROA), Current Ratio (CR), and Debt To Equity Ratio (DER) as measuring tools. The participants in this study were food and beverage companies listed on the Indonesia Stock Exchange in 2019 – 2021, while the sample this study consisted of 15 food and beverage companies listed on the Indonesia Stock Exchange in 2019 - 2021. Purposive sampling was used to take samples, this study found that partially asset structure and profitability have a negative impact on capital structure, while liquidity has a positive impact on capital structure. Then if simultaneously asset structure, profitability, and liquidity have a positive effect on capital structure.
Work Motivation of Health Workers in Providing Health Services during the COVID-19 Pandemic at the Anutoluwu Public Health Center, Petasiabarat District, North Morowali Regency Mutmainnah HS; Joddy Permata Putra Lataa; Anggri Yunita Assa; Janice Sepang; Juliana Neng Rifka; Sabarulin Sabarulin
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 1 (2023): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i1.7423

Abstract

The addition and spread of Covid-19 cases globally is taking place quite quickly. The spread of Covid-19 also has an impact on various sectors, ranging from the economy, tourism, transportation, politics to public services, including health services at puskesmas. Data on patient visits at the Anutoluwu Health Center shows that there has been a decrease in patient visits since 2018. The purpose of this study is to find out the work motivation of health workers in providing health services during the Covid-19 pandemic at Anutoluwu Health Center, Petasia Barat District, North Morowali Regency. This type of research is descriptive research. The research variable is the work motivation of health workers in providing health services during the Covid-19 pandemic. The types of data are primary and secondary data. Data analysis is univariate analysis. The population in this study were all health workers at the Anutoluwu Health Center as many as 47 people. The sample is 47 people. The technique of determining the sample is the total population. The results showed that there were more respondents who had high work motivation in providing health services during the Covid-19 pandemic, which was 70.2% compared to those who had low work motivation, which was 29.8%. The conclusion of this study is that there are more health workers at the Anutoluwu Health Center, Petasia Barat District, North Morowali Regency who have high motivation in providing health services during the Covid-19 pandemic. It is recommended for Anutoluwu Health Center officers to stay enthusiastic and continue to increase their work motivation in providing health services during the Covid-19 pandemic, so that the image of the Puskesmas will remain good in the eyes of the community.
Analysis of E-Learning Commitment-Making Officer for the Effectiveness of Implementation of the Expenditures Budget Working Unit Ministry/Institution in Indonesia Achmat Subekan; Ali Said; Luthfi Nurdiansyah; Ahmad Khusnadi
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 1 (2023): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i1.7452

Abstract

This study aims to determine the effect of Commitment-Making Officer Elearning (PPK) on the effectiveness of the budget implementation of working units managing the State Budget (APBN) in ministries and agencies. The training organized by the Budget and Treasury Education and Training Center is intended to respond to the Covid-19 Pandemic and demands for increased Commitment-Making Officer competencies. The formulation of the research problem raised is bwhat is the influence of motivation, training tools, and learning methods on the performance of budget execution, either partially or simultaneously. The research method used is a mixed method. Quantitative data was obtained through a questionnaire which was delivered to the participants and then processed Statistical Product and Service Solutions (SPSS). Meanwhile, qualitative data was obtained through in-depth interviews with informants or resource persons. The results of the study show that Commitment-Making Officer e-learning is effective in improving the performance of budget execution in the participating working units . From the variables studied, effectiveness is proven by the significant influence of motivation, training tools, and learning methods on the performance of participants in implementing the budget. The effectiveness of such influence is mediated and strengthened by the understanding that results from learning. Of the three independent variables, motivational variables have the greatest influence on performance, both directly and indirectly. As an intervening variable, understanding has the strongest influence on performance when compared to motivation, tools, and methods.
The Effect of Work from Home, Work Discipline on Employee Performance and Workload as a Mediating Variable at Consulates Republic of Indonesia in Tawau Malaysia Angga Dwy Putra; Nur Damayanti
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 1 (2023): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i1.7451

Abstract

Implementing Work from Home has its own challenges and constraints which are not easy, because not all areas of work can be done from home which has an impact on employee performance. Work From Home adds to the workload, lacks entertainment, and pushes oneself too much so that it can reduce motivation at work. This study aims to determine whether there is an effect of work from home and work discipline on employee performance at the Indonesian Consulate in Tawau Malaysia. This type of research is quantitative. The sampling technique used is probability sampling where the number of samples is 90 respondents. Data collection techniques by distributing questionnaires. The respondents of this study were employees of the Consulate of the Republic of Indonesia in Tawau Malaysia. Data processing is carried out using SPSS version 25. The results of this study indicate that Work from Home has a significant effect on Employees and research also shows that Workload has a significant effect on Employee Performance. This research may have some limitations, the results are limited to the effect of workload and WFH on employee performance while at the Indonesian Consulate in Tawau, Malaysia. Further research can be carried out by collecting data using a quantitative or qualitative research approach to certain respondents with different backgrounds.
The Influence of Auditors Gender and CFO Gender to Earnings Quality Hendi Hendi; M Imam Sarosdak
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 1 (2023): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i1.7455

Abstract

Influence of Gender Auditor and Gender CFO on Earnings quality. This research was conducted on companies listed on the IDX in 2017-2021. The selected sample results contain 1,388 observational data. The procedure for analyzing the information used is using linear regression analysis. The research results prove that Gender Auditor and Gender CFO have no significant effect on Earnings Quality.
The Effect of Psychological Capital on Organizational Citizenship Behavior with Work Engagement as a Mediating Variable in Millennial Generation Employees at Bandung City Startups Anisya Nurfitri Kustyani; Hilmiana Yudomartono; Imas Soemaryani
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 1 (2023): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i1.7457

Abstract

The problem studied in this study is that employees at startups are required to work extra and voluntarily work beyond their targets for the sustainability of the startup business, but this is suspected by the low organizational citizenship behavior of millennial generation employees in startup Bandung. This study aims to find out how the influence of psychological capital on organizational citizenship behavior through work engagement to millennial generation employees in Bandung city startups. The sample in this study used convenience sampling with the results of a sample calculation of 220 respondents. The questionnaire was used as a data collection technique in this study and was studied with a verifiable and descriptive method, using the SEM data analysis design and the analysis tool used, namely IBM SPSS AMOS 24. The results showed that there is no significant influence between psychological capital variables directly on organizational citizenship behavior. Furthermore, related to the findings of psychological capital, it has a positive and significant effect on work engagement, and work engagement has a significant and positive influence on organizational citizenship behavior. In this study, engagement shown to mediate the influence of psychological capital on organizational citizenship behavior positively and significantly.
Cattari Ariya Saccani: The Essence of Buddhism Teaching in Management Control Systems Irma Cahyani Kawi; Wiyono Pontjoharyo
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 1 (2023): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i1.7458

Abstract

An organization or business entity has several goals including providing happiness to stakeholders, creating harmony with the surrounding environment and nature, and instilling ethical values that are universal-transcendental to each member. One of the important role holders in an organization or business entity is human resources, so that self-control of each individual is an important thing that needs attention. According to several studies that have been conducted, business entities or organizations that involve spiritual aspects in their activities have proven to be able to survive and thrive. Management Control Systems can contribute to creating this. The three dimensions contained in humans that are relevant to SPM that are important to control are, spirit, soul, and mind. Cattari Ariya Saccani is one of the teachings of Buddhism which contains self-control wrapped in its noble spiritual values and holds various dimensions of control that are different from MSS in general so that it is suitable for deeper digging into the unique essence of SPM. In this study using basic research, aims to provide input to existing theories, so that the Cattari Ariya Saccani based MSS conceptual model can balance MSS that are material, rational, and related to formal mechanisms.
Community Satisfaction Analysis towards Corporate Social Responsibility Program of PT Kilang Pertamina Internasional Dumai Unit Mukhammad Fatkhullah; Syauqiy Ridlo Robbiy; Iwed Mulyani
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 1 (2023): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i1.7456

Abstract

This study measures the Community Satisfaction Index towards the Corporate Social Responsibility Program of PT Kilang Pertamina Internasional Dumai Unit (RU II Dumai) in 2022. The unit of analysis for this study is the beneficiaries of the CSR program consisting of the Tuna Fishermen Community, Palas Jaya Cultivation Community, and the Natural Farmer Community. Researchers use guidelines from the Ministry of Administrative and Bureaucratic Reform (PERMENPAN & RB) No. 14 of 2017 in compiling indicators to determine the value of the satisfaction index. The responses collected were then tabulated and analyzed using descriptive statistical analysis methods. The research results show that the Community Satisfaction Index for the Corporate Social Responsibility Program through 44 respondents is 3.39, or 84.68 after conversion. It can be concluded that the Community Satisfaction Index for the RU II Dumai CSR Program in 2022 is categorized as "Excellent" with an "A" grade. Based on data from the 14 processed elements, the lowest score for the element of response to input and suggestions from the public is 3.2 or 79.0 after conversion, which is in the range of 62.51-81.25 with a "B" grade. Therefore, companies need to increase responsiveness to input and suggestions from the community to develop CSR programs. 
The Report Alignment Analysis of Regional Property to Local Government Financial Reports as Preparation for Implementation of Permendagri Number 77 of 2020 (Case Study in Bintan District Government) Muhammad Isa Alamsyah; Muhammad Isa Alamsyahbana; Novi Chandra Saputra; Meidi Yanto; Armansyah Armansyah
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 1 (2023): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i1.7462

Abstract

Public accountability is the obligation of the regional government, in this case the Regional Head as the mandate holder from the community, to convey accountability for all activities and funding during the fiscal year period in the form of a report and explain it to community representatives, in this case the DPRD, which is then agreed upon as a regional legal product. Regional Government Financial Reporting consists of 7 (seven) types of reports, namely Budget Realization Reports, Reports on Changes in Budget Overbalances, Cash Flow Reports, Operational Reports, Reports on Changes in Equity, Balance Sheets and Notes to Financial Statements. Furthermore, the benefit of this writing is to become a reference for executors preparing local government financial reports in compiling and harmonizing Regional Property Reports and Regional Government Financial Reports. In addition, several implementative steps will be given in this alignment. The results in this writing are that in the Management of Regional Property which includes the Administration of Regional Property must still refer to the applicable regulatory provisions and implementative steps in this alignment, namely by preparing SOPs for Administration of Regional Property, compiling and preparing Manual Working Papers As Material for Implementing Regional Property Reconciliation, verifying and correcting expenditures where budgeting errors occur and conducting BIMTEK as well as socializing guidance and performance monitoring of the User Property Management.

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