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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 5,360 Documents
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The Effect of Taxes, Foreign Ownership, and Company Size on Transfer Pricing Yusuf, Yusuf; Aziz, M. Wahyu
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.2903

Abstract

Transfer pricing is a decision regarding pricing of goods and services transactions to companies that have a special relationship in accordance with the principle of fairness. This study aims to analyze the effect of tax, foreign ownership and company size on transfer pricing in various industry sector companies listed on the Indonesia Stock Exchange for the period 2016 to 2018. The sample selection in this study was carried out using the purposive sampling method and 45 samples were obtained company. The data used is data from the financial statements of the sample companies which are published through the website www.idx.co.id and the official website of each company. The research method used is a quantitative method. The method used is multiple linear regression. Before using regression analysis of regression analysis, the classic assumption test is first performed which includes the normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. Testing in this study was carried out using SPSS software version 25 for windows. The results of this study indicate that tax and foreign ownership have no effect on transfer pricing, while company size has an effect on transfer pricing.
The Spirituality of Kawruh Begja to Achieving the Reality of Life According to Ki Ageng Suryamentaram Mulyatno, CB.
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.2720

Abstract

This study focuses on analyzing the spirituality of Kawruh Begja for the realization of the authenticity of life based on the life and thoughts of Ki Ageng Suryamentaram. To explore the data used qualitative analysis methods and literature study. This study aims to find aspects of Kawruh Begja's spirituality in the study of cultural philosophy. Sebastian Painadath's thoughts on spirituality and its aspects were used as a framework for collecting data and analyzing it. The result of this research is the discovery of the notion of spirituality and its aspects in Kawruh Begja. In Ki Ageng Suryamentaram's meaning of life movement, Kawruh Begja is a system of philosophy and spirituality that encourages the process of living together to achieve the authenticity of life. Kawruh Begja are also values that are believed and lived which include awareness of the mysteries of life, understanding of life as a whole, personal spiritual experience, spiritual discipline, sensitivity to a harmonious environment, and compassion and concern for living together.
Quality of Public Service in the Middle of Covid-19 Pandemic at the Office of Population and Civil Registration Gowa District Irham, Irham; Hardiyanti, Sartika Dwi
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.2776

Abstract

This study was compiled to find out how the quality of public services at the Population and Civil Registration Office during the Covid-19 pandemic in Gowa Regency. This study used descriptive qualitative method. Collecting data through observation, interviews, documentation, and literature study. Service quality in this study focused on the dimensions of Realibility, Responsivness, Tangible, Assurance, and Empathy. The results showed that the quality of public services at the Office of Population and Civil Registration, Gowa Regency, which was carried out in the midst of the Covid-19 pandemic, was considered quite good. Although public services are carried out with limitations due to the COVID-19 pandemic, the community is still well served. The ability of employees who serve well even with strict health protocols, are responsive to providing information to the public, facilities and infrastructure that conform to health protocols but still make the community comfortable, guarantee clear time and costs, and friendly and courteous service. Public services are carried out with strict health protocols, carried out online and offline so that people get quality services.
Tourism Evaluation of Derawan Island through Gap Analysis Approach Althalets, Fareis; Hetami, Adietya Arie; Aransyah, Muhammad Fikry; Aulia, Andi
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.2942

Abstract

The tourism potential of East Kalimantan is located in the Berau district, namely Derawan Island that offers charming marine tourism destinations and underwater parks that interest national and foreign tourists. The problem's urgency was collected from the field analysis results by observing, listening and interviewing all tourism actors on Derawan Island. From the results of identifying urgency or problems that occur as phenomena on Derawan Island, it will be the primary instrument in the GAP analysis, which becomes one of the methods to identify the right solution in creating recommendations for solving problems that occur on Derawan Island. The initial step considered in the development of ecotourism on Derawan Island is to determine a clear idea about the object that will be planned as an ecotourism object and strategies are used to develop it, as well as to conduct a feasibility study related to the weaknesses and strengths of the resources available in the area. To be used as the basis for preparing project plans, infrastructure development, operation of Pokdarwis (tourism awareness groups) as local tourism communities, determination of market (marketing) strategies, and product development as activities to increase tourism business capacity.
Study Feasibility Analysis of Biodiesel Energy Processing Used Cooking Oil Suwarno Suwarno; Rohana Rohana; Ihsanurrizqie Indra Siregar
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.v4i3.2616

Abstract

In research on renewable power plants. Fuel from petroleum, if consumed continuously, will run out over time. Research on alternative fuels to replace petroleum-based fuels continues to be carried out, one of which is research on Biodiesel/Biosol. Biodiesel is a substitute for diesel fuel derived from vegetable raw materials. The advantage of biodiesel over diesel is that it is more environmentally friendly. Biodiesel has started to be produced and marketed in Indonesia. Used cooking oil is easy to obtain, therefore the production of biodiesel from used cooking oil can be carried out by small industries. The process of producing biodiesel from used cooking oil uses the transesterification method. This research is expected to provide benefits as a business opportunity for small industrial-scale biodiesel production, provide economic value to used cooking oil, overcome household and industrial waste disposal, provide input to the industry so that they can produce fuel independently, and provide input to local governments so that they can producing biodiesel so that it becomes an energy-independent area. The physical test results of biodiesel from used cooking oil showed a density of 0.8780 gr/ml, a viscosity of 6.118 mm 2/s, a flashpoint of 178 oC, a carbon residue of 0.0006 %Wt, an ash content of 0.0397% WT, and a gross heating value of 19400 BTU/lb. In general, biodiesel has physical properties similar to diesel so it can be used as a mixture of diesel or diesel fuel substitutes.
Error in Students' Thesis Writing: Syntactical and Morphological Error Analysis Pasaribu, Arsen Nahum; Pasaribu, Tiara K; Hutauruk, Melisa Novriarta; Marbun, Leriana
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.2818

Abstract

Research on students' error writing has grown in the last few decades. In general, research on writing errors focuses on the results of students' writing in classes with various writing genres. Students in university also find some obstacle in their English writing, especially for EFL students that write their thesis in English.  The students still made errors in their thesis of writing. However, research on errors in thesis writing is relatively unexplored. Therefore this study tries to explore the errors made by students when writing their thesis and factors of error making. This study uses data on ten students’ undergraduate theses, which were randomly selected from 100 student theses from 2018-2021, and used an error analysis framework put forward by (Dulay et al., 1982). The results show that six categories of errors found in the student thesis, namely errors in the use of verbs with 24.54%, errors in the application of prepositions 24.39%, morphological errors 20.12%, errors in using articles 12.58%, errors in writing passive voice 9.45%, and the use of tense selection with 8.92%. Inter-lingual factors cause errors in students' thesis writing. The findings shows that the students in writing thesis still made errors even though they have been guided by the thesis supervisors. Therefore, in teaching academic writing, it is advisable to pay attention to these two factors so that students' writing abilities can improve. Further studies on error analysis in thesis writing are still needed to explore with varied types of errors and more data for analysis.
Performance Measurement of State-Owned Enterprise (BUMN) Bank in Surabaya (Case Study in People's Bank of Indonesia/State-Controlled Bank (Bank BRI) Utami, Anisa Fitria; Sishadiyati, Sishadiyati; Nisa, Fauzatul Laily
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.2687

Abstract

This study aims to examine the effect of Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), and Operating Costs on Operating Income (BOPO) on the profitability of Commercial Banks.  The population used in this study is Bank BRI in 2009-2018.  The data in the study were obtained from the financial statements in 2009-2018.  The analytical method used is multiple linear analysis with the classic assumption test which includes autocorrelation test, multicollinearity test, and heteroscedasticity test using SPSS version 25.0 for windows. The results showed that the variables CAR, NPL, LDR, and OEOI affect the profitability of Bank BRI. The objective of this research is to identify the effect of capital adequacy ratio (CAR), non-performing loan (NPL), loan to deposit ratio (LDR), and operational costs for operating income (BOPO) on commercial bank profitability. People's Bank of Indonesia/State-Controlled Bank (Bank BRI) was utilized as the population for this study from 2009 to 2018. Financial statements from 2009 to 2018 were used to collect data for the study. Multiple linear analysis with classical assumption tests was utilized to conduct the analysis, which included autocorrelation, multicollinearity, and heterocedasticity tests. SPSS version 25.0 for Windows was used to assist with the analysis. The findings indicated that CAR, NPL, LDR, and BOPO all had an effect on the profitability of a People's Bank of Indonesia/State-Controlled Bank (Bank BRI).
Interpersonal Communication between Teachers and Students in Forming the Character of High School Students When the New Era Covid-19 is Normal in Tangerang District (Case Study of SMAN 30 Tangerang Regency) Qodriyah, Laelatul; Rakhma, Dinda
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.2894

Abstract

This article examines the Interpersonal Communication of Teachers and Students in Shaping the Character of School Students in the New Normal Era, because at the time of the new normal which means a new normal life during the covid-19 pandemic, the teaching and learning process is carried out indirectly, of course by utilizing online media such as Whatsapp. , google forms, and zoom meeting. The implementation of character education, which is usually taught through habits in schools, must be changed online. In the world of education, students really need character to shape their personality. This research includes descriptive qualitative research. The subjects in this study were teachers and guardians of students at SMA Negeri 30 Tangerang Regency. The data collection technique used is the observation of the implementation of character education. Observational data obtained were then reported descriptively. The results obtained from observations where the implementation of character education in the new normal era is carried out online. Forming student character during the current pandemic is certainly not easy for teachers, teachers must really work hard for how students are interested in learning to use media such as cellphones by sending a lot of learning material in the form of videos, communication is very limited, teachers cannot monitor directly students, then the role of parents is very important to assist teachers in online learning methods during a pandemic like this.
The Uses of Whiteboard Animation Technique as Supplement for Scientific Course: The Case of Non-Primary School Education Students in Indonesia Indriasih, Aini; Sumiyati, Sri; Hariyono, Mohamad; Prayitno, Edi; Sumaji, Sumaji
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.2931

Abstract

This research aims to find out the learning media product specifications based on Video Scribe Whiteboard Animation in terms of effectiveness, efficiency, and product attractiveness for the tutors and students. The applied method was testing the distinguishing power with the non-primary school education students of the Opened University at UPBJJ Semarang, exactly in Pati Learning Group by using the applied media for the students who took the scientific article writing course. They were explored with questionnaire. The applied data analysis was distinguishing power with stratified experimental test for the students and the field test for the non-primary education students. The results showed the product specification development was valid. It was indicated by all indicators that provided valid and reliable criteria. Secondly, the applied media was effective based on the obtained percentage, 80%. It showed most students understood the video materials and they understood the content from the media. This result was found both in pretest and posttest groups. Third, there was the influence of Video Scribe Whiteboard Animation-based learning media toward the scientific article writing material understanding. The research limitations were such as the difficulties to control the respondents while filling the questionnaire. It was because the questionnaire was filled simultaneously by the students so the results would have bias risks.
The Relationship between the Effectiveness of Work Health and Safety Management and Motivation Achievement with Employee Productivity (Case Study on employee PT. PLN (Persero) Transmission Implementing Unit Bogor) Herlina, Erna; Sunaryo, Widodo; Entang, H. M
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.2761

Abstract

This study aims to find efforts that can improve employee productivity through assessment of the strength relationship with the effectiveness of health and safety management and achievement motivation. The study was conducted using primary data through a survey using a questionnaire. The study was conducted on 105 employees at PT PLN (Persero) Bogor Transmission Implementing Unit with sampling techniques in the form of proportional random sampling techniques. Data were analyzed by t test, F test, coefficient of determination, and correlation test. This study concluded that, first, there is a positive and medium relationship between the effectiveness of occupational health and safety management with employee productivity with ry1 = 0.513, supported by the correlation equation Y = 29.869 + 0.532X1, meaning that each increase in one unit of work health and safety management effectiveness will improve employee productivity of 0.532. Second, there is a positive and strong relationship between achievement motivation and employee productivity with ry2 = 0.762 and supported by the correlation equation Y = -1.224 + 0.956X2, meaning that each increase in one unit of achievement motivation will increase employee productivity by 0.956. Third, there is a positive and strong relationship between the effectiveness of occupational health and safety management and achievement motivation together with employee productivity use correlation coefficient show ry12 = 0.773 supported by the regretion equation Y = -6.605 + 0.154X1 + 0.859X2. The effectiveness of occupational health and safety management and achievement motivation together have contributed to employee productivity by 59.7%.

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