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Contact Name
Muhammad Ridwan
Contact Email
bukharyahmedal@gmail.com
Phone
+6281375313465
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bukharyahmedal@gmail.com
Editorial Address
Komplek Jasari Muslim Jl. Perjuangan, Bandar Klippa, Percut Sei Tuan, Kabupaten Deli Serdang, Sumatera Utara 20371, Indonesia
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INDONESIA
Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
ISSN : 26151715     EISSN : 26153076     DOI : DOI: https://doi.org/10.33258/birci
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.
Articles 5,356 Documents
Communication Strategy of BAZNAS Da'i in Preaching Among Muslim Minorities in Karo Regency Ayu Wahyuni Hasibuan; Sahdin Hasibuan; Hasrat Efendi Samosir
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2457

Abstract

This type of research is qualitative research. is research that does not use abbreviations of signs or attributes. Force and Krik understand qualitative research as specific customs in social teaching which essentially hold people's views in their own area and relate to them in their language and in their designation. Based on the results of the study in the field, the researchers found that there were several communication strategies of BAZNAS da'i in preaching to Muslim minorities in Karo Regency. During the da'i preaching in Karo Regency, many changes occurred and the results of their da'wah are quite clearly visible and we can feel together, namely, Islam is familiar, they have accepted the teachings of Islam, The five daily prayers in congregation in the mosque and prayer room, Islamic studies have been carried out and so have the devotees, the congregation increases every year, it is no longer difficult to find a mosque or prayer room, women and children are no longer ashamed to wear the hijab and show their identity as a Muslim, Tolerance between religions is very high in Karo Regency.
Analysis of the Influence of Managerial Ownership, Audit Quality and Audit Committee on Income Management (Study on Manufacturing Companies in the Consumer Goods Sector Listed on the Indonesia Stock Exchange 2014-2018) Sitanggang, Sri Ningsih; Ikhsan, Arfan; Nasirwan, Nasirwan
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 3 (2020): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v3i3.1235

Abstract

This study aims to examine the effect of managerial ownership, audit quality and audit committee on earnings management. The research was conducted at manufacturing companies in the consumer goods sector which were listed on the Indonesia Stock Exchange in 2014-2018. The sampling technique used purposive sampling technique and obtained 10 companies that became samples. Hypothesis testing is done by using multiple regression analysis. The results of this study indicate that: first, managerial ownership does not have a significant effect on earnings management. It can be seen that the t-count is smaller than the t-table (0.152 <1.678) with a significance value of 0.880> 0.05. Second, audit quality affects earnings management. It can be seen that the t-count is greater than the t-table (2.274> 1.678), with a significance value of 0.028 <0.05. Third, the audit committee has a significant effect on earnings management. It can be seen that the t-count is greater than the t-table (2.894 > 1.6 7 8), with a significance value of 0.006 <0.05. If reviewed together, the three variables of managerial ownership, audit quality, and audit committee have an effect of 25.4% on earnings management.
Insecticidal Effectiveness Test of Mahogany Fruit Peel (Swietenia Mahagoni (L.)) Extract on Mosquito Aedes Aegypti for Increasing Economy Erisa Mutiara Rahma Delvina; Selvi Marcellia; Tutik Tutik
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2482

Abstract

Mahogany rind which is underutilized in the environment contains secondary metabolites that have the potential as insecticides such as alkaloids, flavonoids, tannins, and saponins. The purpose of this study was to determine the mahogany rind extract was effective as an insecticide in controlling the mosquito vector Aedes aegypti and to determine the concentration of the mahogany rind extract which was most effective as an insecticide for the Aedes aegypti mosquito. Mahogany rind extraction method with percolation method using ethanol as solvent. The extraction result of mahogany rind was 21 grams with a yield of 5.428%. Mahogany rind extract has effectiveness as an insecticide against Aedes aegypti mosquitoes. The results showed that the higher the concentration of mahogany skin extract, the more the number of Aedes aegypti mosquitoes dead. The lowest killing power to the one that effectively kills mosquitoes is 0.5%, 1%, 2%, and 4% with a mortality of 14.28%, respectively; 21.42%; 45.53% and 57.14%. In the probit analysis LC50 of mahogany fruit peel extract is at a concentration 3.796% and including the poisonous category.
The Development of Android-Based Learning Media for Basic Accounting Subjects for Class X AKL at Al Ikhlas Vocational High School, Pangkalan Susu, Langkat Regency Trysanti Kisria Darsih; Elfi Lailan Syamita Lubis
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2430

Abstract

This study aims to develop an Android-based learning application and compare student learning outcomes before and after using Android-based learning media in Basic Accounting subjects for class X AKL at Al Ikhlas Vocational High School Pangkalan Susu, Langkat Regency. The type of this research is the Borg & Gall R & D model. The stages carried out in the development of this media are the research and information gathering stage, the planning stage, the initial product development stage, the initial field test stage, the first stage of product analysis and revision stage, the field trial stage. Product II revision stage, and product refinement and implementation stage. The results showed that this android-based learning is valid based on the validation results of media experts reaching a percentage of 80% in the Good category, the results of material expert validation reaching a percentage of 76.5% in the Good category and the validation results of learning experts reaching a percentage of 82.7% in the Good category. Thus the android-based learning media developed is feasible to use. The increase in learning outcomes is shown by data analysis from pretest and posttest from the results of the T test which was carried out using the Pired Samples Test with a 95% truth level obtained a significance result of 0.000 <0.05, so there is a significant difference in student learning outcomes between before and after using android-based learning media. 
Work Motivation and Satisfaction and Its Impact on Lecturer Performance Hanafiah Hanafiah; Nasrun Nasrun; Restu Restu
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 3 (2020): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v3i3.1113

Abstract

The performance of lecturers in a university is measured through Tri Darma namely education, research, and community service. This research is a quantitative study using regression analysis. The research sample was 186 lecturers at Samudra Langsa University determined using tablesKrejcie. The questionnaire is a data collection tool used in this study. Data analysis using EViews.10 The results showed that partially; (1) work motivation (X1) influences lecturer performance; (2) job satisfaction has an effect onlecturer performance; and simultaneously obtained that; (3) work motivation and job satisfaction have a positive and significant effect on lecturer performance. The magnitude of the contribution of independent variables to the dependent variable is 27.86% and the rest 72.14% is influenced by variables not observed in this study. So it can be concluded thatfor one of the efforts that can be done to improve the performance of lecturers at Samudra Langsa University is to increase the motivation and job satisfaction of lecturers.
Analysis of Good Corporate Governance, Free Cash Flow, Leverage towards Earning Management, and Shareholder Wealth in Service Sector Companies Listed on the Indonesia Stock Exchange Yannizar Yannizar; Wazirman Wazirman; Gina Septiana
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 3 (2020): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v3i3.2520

Abstract

The phenomenon of the "megadolar" case that occurred in Enron Corporation and the profits stated over stated at PT. Kimia Farma caused by earnings management. Earning management results in reporting on financial statements asymmetry with the actual situation. This can bring huge losses to shareholders because financial statements are the main basis for shareholders in conducting business transactions. Utami (2005) in his research stated that Indonesia is the country with the most rice earning management. Thus, it is important for investors and shareholders in Indonesia to look at things that can trigger earnings management and what can prevent earnings management. In this study the researchers tested the effect of good corporate governance, free cash flow, and leverage on wealth earning management and shareholders. The researcher examines the effect of good corporate governance as a variable that can prevent earnings management and test free cash flow and leverage as triggers for earnings management. In this study using a sample of 178 service sector companies taken through the Yamane method with a sampling method namely purposive sampling in the 2016-2018 period. Data analysis and hypothesis testing in this study using the Partial Least Square Path Modeling (PLS-SEM) method. The results showed that good corporate governance proved to have a significant negative effect on earnings management while shareholders in wealth had a significant positive influence. Free cash flow proved to be insignificant to earning management while shareholder wealth had a significant positive effect. The leverage variable proved to have a significant negative relationship to earnings management as well as wealth shareholders.
Enhances Community Economic Welfare with Village Fund Allocation and Village Policies Fitra Arlina Nst
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2400

Abstract

This study describes the benefits of village fund allocation, the benefits of village funds and village policies on community welfare. This is also done to find out whether the benefits of village fund allocation, the benefits of village funds and village policies equally affect the welfare of the community. This research was conducted in the village of Uteun Pulo, East Seunagan district, Nagan Raya district. The respondents consisted of 38 heads of families from various educational backgrounds and different occupations. All data were processed by multiple regression analysis by looking at the validity, reliability, and hypothetical testing with F t test and determination test. The results of this study indicate that the benefits of village fund allocation
Disclosure of Communication in the Facebook and Impact Social Media on Worship Activities in Dakwah Faculty Students and Science of Communication Media of North Sumatera State University (UINSU) Marlina Marlina; Moh. Hatta; Suwardi Lubis
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 3 (2020): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v3i3.1146

Abstract

This study aims to reveal the extent of openness of communication carried out among students of the Da'wah Faculty and UINSU communication and its impact on worship activities carried out by these students. Observations and interviews are techniques used to collect data in this study. Triangulation analysis method is also used to analyze the data obtained from respondents, descriptive analysis research method applied in this study. From 30 respondents taken with a percentage of 20 female respondents and 10 male respondents it was found that social media activities through Facebook had a special attraction and increased their confidence in communication. The impact felt by the respondents was more to the shift in the discipline of worship that they did when cool communicating with their virtual friends, recitations of the Koran that are usually done before prayer time arrives multiplied by the fun they are chatting, status updates or just looking at their Facebook wall.
Data Traffic Performance Analysis of SD-WAN Network Technology Using Tableau Software Septyanto, Riza Buddy; Ikasari, Diana
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2445

Abstract

Internet Service Provider (ISP) is a company or entity that provides internet connection services and other related services. The complexity of distribution control from several ISPs causes problems, especially on the speed factor so that it affects the costs that must be incurred by the company. Company information management is not only focused on price and speed, but also requires good security and data traffic management (Traffic Engineering/TE). One application that is able to meet these needs is Software Defined Wide Area Network (SD-WAN). SD-WAN is a paradigm of the latest technology network development to overcome the challenges that exist in the network mechanism in TE. The results of this study can be used as a comparison of several ISPs on the SD-WAN network so that it can be seen which one is better or which one should be chosen. Based on the results of data analysis, the conclusions obtained are as follows: 1) The problem of jitter in the performance of the SD-WAN technology network, TEL-ORI service providers have advantages in terms of jitter compared to CBN-CBN, CBN-ORI and TEL-CBN; 2) In relation to the delay/latency of internet service providers, CBN-CBN has advantages over TEL-ORI, CBN-ORI and TEL-CBN; 3) In relation to packet loss, internet service providers CBN-CBN has advantages over TEL-ORI, CBN-ORI and TEL-CBN. 
The Actualization of Political Communication Deliberative Democracy of DPRD Medan Produces Gender Responsive Policies Beby Masitho Batubara; Rehia K. Isabella Barus; Taufik Walhidayat
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 3 (2020): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v3i3.1217

Abstract

Gender injustice is one of the main problems in Medan City, problems experienced by women in various problems including marginalization, patriarchal cultural factors, violence, human trafficking, and the position of women in the political realm. Women's problems can be solved with gender responsive public policies. DPRD as the manifestation of the people's voice, has a central role in realizing gender pengarustamaan by producing gender responsive policies. The policies produced by the Medan City DPRD from period to term of office of DPRD members do not produce gender responsive policies, one of the factors causing the weak political communication. Weak political communication between legislative members, local government NGOs / CSOs and constituents. Whereas the interest group in producing a policy should have the obligation to convey ideas / issues summarized from various problems that occur in society, especially women in Medan City. The problem of weak political communication which results in the lack of gender responsive policies is the basis for the importance of alternative models of political communication in producing gender responsive policies. This study uses empirical methods with qualitative analysis followed by FGDs involving stakeholders, participatory, participatory, democratic political communication models that involve all interest groups by producing shared understanding and the best solutions in producing gender responsive policies.

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