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Contact Name
Muhammad Ridwan
Contact Email
bukharyahmedal@gmail.com
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+6281375313465
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bukharyahmedal@gmail.com
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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 5,360 Documents
The Legal Aspect of Cancellation of a Marriage Due To Formed Identity (Case of Decision Number 586 / PDT.G / 2014 / PN. JAKSEL) Riki Afri Rizki; Sriono Sriono; Risdalina Risdalina
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 2 (2021): 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.v4i2.1972

Abstract

This article examines the legal aspects of the cancellation of marriage due to identity forgery based on the case of the South Jakarta District Court Decision Number 586 / PDT.G / 2014 / PN.JAKEL , this is regulated in Law number 1 of 1974 concerning Marriage. This research uses normative juridical research, which refers to the provisions of positive laws and regulations in Indonesia among the laws and regulations on Marriage by knowing the procedures of the marriage law and making it a guide in resolving problems in society. The results of the study found indicators of legal aspects between husband and wife that arise because of marriage between them. AThere are different nationalities, so that it becomes a study of International Civil Law and mixed marriage problems in Indonesia between Jessica Iskandar and Ludwig Frans Willibald regarding the validity of the marriage certificate so that it can be canceled and legal consequences after marriage cancellation. So there are important things that need to be considered if there is someone foreigners or non-citizens of Indonesian citizens who will conduct a mixed marriage with an Indonesian citizen. The marriage procedure is regulated in the Implementation Regulation of the Marriage Law, namely Government Regulation No. 9 of 1975 So that there are important things that need to be considered in the applicable marriage law, it should be known about the legal aspects and legal consequences according to the legal aspects in Indonesia. 
The Effectiveness of Tax Administration Digitalization to Reduce Compliance Cost Taxpayers of Micro Small, and Medium Enterprises Erin Erin
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences 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.v4i4.2666

Abstract

At this time, digitizing tax administration is one of the activities that can be an answer and development. The reason is that digitalization affects the role of the digital economy so that each country improves services, especially in tax administration. Indonesia is digitizing tax administration by implementing several technologies, especially in reducing taxpayer compliance costs for MSMEs. It is known that the number of SMEs in Indonesia continues to grow from 2015 to 2021, reaching 59 million business actors, so there is a need for more roles from the government to continue to improve taxpayer compliance for MSMEs. This research method uses qualitative descriptive and explanative. The data used is primary data collected through observation and survey distribution to SMEs. The results of this study show that knowledge, mediation, and tax satisfaction/perceived tax fairness variables affect the level of MSME taxpayer compliance in digitizing tax administration. Then, MSME taxpayers in meeting tax compliance costs, such as in tax services, the tax system is still not efficient and effective, as well as tax rates and sanctions that still tend to be burdensome for MSME taxpayers.
Traditional Islamic Education Institutions in Aceh Mulia Rahman
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences 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.v4i4.2857

Abstract

Islamic education in Indonesia has been the main priority of the Indonesian Muslim community since the beginning of the development of Islam. This is in line with Islamic education activities in Indonesia which were born and grew in line with the development of Islam in Indonesia. In addition to the magnitude of the meaning of education, the importance of Islamization plays a very important role in encouraging Muslims to carry out Islamic teachings even though the system is simple and carried out informally. This is because the religion of Islam came to Indonesia brought by Muslim traders, while trading they broadcast the religion of Islam and whenever there was an opportunity they provided education and teachings of the Islamic religion. The emergence of meunasah, skeleton, Dayah as a traditional educational institution is closely related to the transfer of the education system from Madrasah Nizamiyah to the Aceh region which is combined with the government system so that a close relationship can be found between adat and religion. The education system in the reign of Sultan Iskandar Muda was a government program that was structured to take care of education. Based on the level and level of education in Aceh, it is known that Islamic educational institutions in the archipelago such as Meunasah (elementary level), Rangkang (junior secondary level), Dayah (upper secondary level), Dayah Teungku Chik (diploma level) and Jami'ah Bait al- Rahman (university level). As Islamic educational institutions in the archipelago, Rangrang, Meunasah and Dayah have different learning systems according to the level of scientific quality.
Micro Financial Sharia Non-bank Strategic Analysis: a Study at BMT Beringharjo, Yogyakarta Marissa Grace Haque; Nurjaya Nurjaya; Azhar Affandi; Heri Erlangga; Denok Sunarsi
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 2 (2021): 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.v4i2.1829

Abstract

Prior to the 1998 economic downfall, and in ten years after in 2008, BMT (Baitul Maal wa Tamwil) proofed the endurance to remain stable. From those external factors, strived the company very hard hard to sustain its business, as well as to formulate a better strategy to its competitive advantage. The research begins with the internal and external analysis, using a SWOT Analysis. The results shows its business strength and its market penetration, lies in its company’s human development. Through the IE Matrix, founds BMT Beringharjo competitive position in Quadrant or cell IV Matrix IE, with growth strategy through horizontal integration concentration. Based on its position of: (1) competition; (2) strength; (3) weakness; (4) opportunity; (5) threats. Enriched with strategy of: (1) market penetration; (2) market development; as well as (3) horizontal integration strategy to the creative innovation strategy is inevitable to remain exist and gain more success.
Implementation for Soldier Communication Based on Session Initiation Protocol: A Systematic Literature Review Sabila, Sandhya Hizrian
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.v4i4.2900

Abstract

In tactical networks, group conversation programs are needed, which includes positioning and sharing of information (Situational Awareness information) and Push-to-Talk voice conversation. VoIP has a kind of protocol in order that conversation with the IP network (internet) can engage with every other (connect). There are numerous protocols that have emerged, however together with the improvement of conversation that requires performance and decrease costs, the VoIP protocol emerged, particularly SIP or Session Initiation Protocol. The capability of the SIP protocol can be very appropriate to be used as communication amongst army forces in forested battle areas. The purpose of this paper is to provide an entire and primarily based totally analysis, now no longer best of strategies however additionally of information sources, objectives, date ranges, sorts of information, information frequency, and size accuracy. The paper additionally identifies a few last troubles to be solved as destiny instructions for SIP-primarily based totally soldier communications programs research. There are sixteen recent research on soldier communication from 2016 to 2021 with the shape of a scientific literature review.
The Legal Strength of Home Ownership Credit Agreements During Covid 19 Sumarno Sumarno
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.v4i3.2641

Abstract

At this time, during the COVID-19 pandemic, the government's role in meeting the community's needs for housing is urgently needed in providing funds and providing initiatives in housing development efforts. The presence of the Home Ownership Credit system is very much needed by people whose economic income is in the small and medium levels. During this pandemic, banking is one of the sources for obtaining funds which is considered easy and fast for some people in terms of needing funds to meet their needs, such as in utilizing funding from banks in the Home Ownership Credit facility. Each granting credit, there will be rights and obligations. Banks can only consider granting credit if the applicant is a legal subject, because the legal subject is a supporter of rights and obligations, meaning that they can receive rights and be charged with obligations. This study describes the legal arrangements in Home Ownership Loans during the covid 19 pandemic, to find out the rights and obligations of the parties in the Home Ownership Loan agreement, as well as to find out efforts to settle defaults in the Home Ownership Loan agreement. This research was obtained from secondary data, namely library research, namely by collecting references related to the object or research material. Article 1754-1769 is one of the forms of loan-borrowing agreement. By the agreement that has been stated in the credit agreement, each party will obtain its rights and obligations. What is the right of the debtor is the obligation of the bank, and what is the obligation of the debtor is the right of the bank. The implementation of the Home Ownership Credit agreement is made based on a free agreement with the meaning that the agreement can be made freely. Any form of agreement is made between two parties who capable of acting by law to carry out an achievement that does not conflict with the applicable legal rules, morality, and public order, in agreeing to the provision of credit loans, the bank needs to pay attention to the restrictions regulated by the applicable laws and regulations.
Juridish Review of Law No. 23 of 2004 concerning the Elimination of Domestic Violence of Household in Biak Numfor Regency Luluk Endang Nurrokhmah
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences 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.v4i4.2838

Abstract

This study aims to determine the law enforcement of Law No. 23 of 2004 concerning the Elimination of Domestic Violence in North Minahasa Regency and to find out efforts to optimize the enforcement of Law No. 23 of 2004 concerning the Elimination of Domestic Violence in North Minahasa Regency. The population in this study are perpetrators of domestic violence crimes, the community and all parties involved in law enforcement of the Law on the Elimination of Domestic Violence. The sample in this study was taken purposively (purposive sampling) on the population, including law enforcement officers consisting of police, prosecutors and judges as well as the community in Biak Numfor Regency. The data collected is then analyzed qualitatively, namely the analysis that describes the data obtained, both primary data and secondary data, then made interpretations for decision making. The results of this study indicate that the prevalence of violence is closely related to the aggressive nature of living things including humans to defend themselves in order to survive, besides that the occurrence of violence has strong roots in materialist mindsets and selfish attitudes, so that violence has become a social phenomenon that occurs everywhere, both in both urban and rural communities. Violence against fellow human beings seems to know no boundaries of space and time. Violence does not only occur in public spaces, but also occurs in domestic spaces.
Analysis of Effect of Auditor Quality, Liquidity, Profitability, and Solvency on Going Concern Audit Opinions in Manufacturing Companies in the Basic and Chemical Industry Sub-Sectors Listed on the Indonesia Stock Exchange in 2017-2019 Salim, Karyn; Wynne, Wynne; Simorangkir, Enda Noviyanti
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences 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.v4i4.2693

Abstract

The purpose of this study was to determine and analyze auditor quality, liquidity, profitability, and solvency on going concern audit opinions in Manufacturing Companies in the Basic and Chemical Industry Sub-Sectors listed on the Indonesia Stock Exchange in 2017-2019. The method used in this research is descriptive and quantitative. The data in this study are secondary data. The population in this study is the Manufacturing Companies in the Basic and Chemical Industry Sub-Sectors listed on the Indonesian Stock Exchange in 2017-2019, which are 77 companies. Samples that meet the criteria are 41 companies or 123 research data by using purposive sampling in sampling. The data were analyzed using descriptive statistical analysis and logistic regression. The results of the research on descriptive statistics prove that the research that has been examined from companies that have been sorted obtain going concern as many as 38 samples of companies while non going concern as many as 85 samples of companies. The results of the research on logistic regression state that auditor quality, profitability, and solvency have a positive effect on going concern audit opinions with a significant level of 0.05, while liquidity does not has a positive effect on going concern audit opinions with a significant level of 0.05.
Happiness, Skillful Actions, and Good Morality Siu, Ong Cin; (Br. PhápTử), Junaidi; Lamirin, Lamirin
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.v4i4.2726

Abstract

This paper aims to answer the simple question: what is the concept of happiness according to Buddhism? How significant are the skilful actions linked to good morality to produce happiness, and how do the unskilful actions performed by a clouded mind cause unhappiness.Those who are at peace in the present moment might feel a glimpse of happiness just by reading the current sentences. On the other hand, those who are not at ease right now might wish to dispel their uneasiness right away. What are the elements that contribute to our happiness according to Buddhism? Human life aims to find happiness and avoid suffering.Many people in our society and spiritual leaders have laid down many ways to happiness, but nowadays, humans wonder what true happiness is. We want to attain happiness, but many times we behave in the opposite direction. If we can understand the essence of happiness, then the chance to realize it will require little effort.
The Influence of Digital Marketing, Promotion and Prices on Online Purchase Decisions in the Era of the Covid-19 Pandemic Evianah, Evianah; Mustikorini, Dwi Indah; Nuraini, Dewi
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.v4i4.2939

Abstract

The purpose of this study was to determine how much influence digital marketing, promotions and prices have on online purchasing decisions, using multiple linear regression statistical analysis tools. The results of the study show that simultaneously and partially digital marketing, promotion and price variables affect purchasing decisions almost at the @hampersurabaya store in the era of the covid-19 pandemic. In order to remain competitive in this pandemic era, @hampersurabaya must pay attention to pricing, convenience in online purchases, intensive promotions, and being sensitive to this pandemic condition, so that the products sold can be combined with health care products, which can later influence purchasing decisions. The results of observations made on respondents who work outside the home, who have a busy life in the office greatly affect them in making purchasing decisions, so the only way because of their busyness they end up having to make a lot of online purchasing decisions. Marketing through digital media has a huge impact on business people. With digital media, they can market their products widely, promotions carried out to attract many consumers can be easily obtained, for example by advertising their products through online promotions, by displaying their products through advertisements on Facebook, advertisements on Instagram and social media. other. This method is quite accurate, because currently Facebook and Instagram are still the most popular social media and almost all adults have Facebook and Instagram accounts. To find out the size of the price, consumers can easily get that information. Especially now that the world of marketing through the marketplace has mushroomed in almost all of the world.

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