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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 5,360 Documents
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Consumer Behavior of Non-Muslim Costumer Post Communal Conflict (1999-2000) in Bank Syariah Indonesia branch Tobelo North Halmahera Umasugi, Nirwan; Quilim, Cici Aryansi
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): 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.v5i1.3832

Abstract

The inter-religious conflicts between Islam and Christianity (1999-2000) in North Halmahera had negative impact on the community such a destructive impression. The existence of Bank Syariah Indonesia branch Tobelo as part of the manifestation of Islamic law, has its own challenges in dealing with psychological trauma for non-Muslims. However, Bank Syariah Indonesia branch Tobelo still a special attraction as the number of customers has increased every year and shows the behavioral change of non-Muslim. The research aims to analyze the factors of consumer behavior such as profit sharing, business factor, social factors and personal factors influence the customer decisions in choosing to save at Bank Syariah Indonesia branch Tobelo after the 1999-2000 Communal Conflict. Through the multiple regression linear by SPSS ver.22, the author tries to find out the effect of profit sharing, business factor, social factor, and personal factor towards the interest of non-Muslim costumer. The result shows there is 70.9% of simultaneously effect towards the interest of non-Muslim costumer, meanwhile partially just business factor which has not shown any effect towards interest of non-Muslim costumer.
Competency of Tax Employee Communication on Tax Paying Behavior in Taxpayer in Medan City Situmorang, Doris Corazon; Asmara, Sakhyan; Zulkarnain, Iskandar
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.v4i4.2783

Abstract

The purpose of this study was to analyze the effect of tax employee communication competence on tax paying behavior and analyze the magnitude of the correlation between taxpayer characteristics in influencing tax employee communication competence on tax paying behavior among taxpayers Medan city tax. The theory used is the theory of communication competence, theory of competence and theory of behavior. The researcher used a quantitative approach with the correlational method. The population is all individual taxpayers who are active and registered until the end of 2019 in the city of Medan. The research sample was 100 respondents using purposive proportional random sampling technique. Data collection techniques were carried out through questionnaires. The results of the study indicate that there is an influence of communication competence on the behavior of paying taxes among taxpayers in the city of Medan. This is evidenced by the value of t arithmetic > t table which is 9.612 > 1.984 at a significance level of 0.05. Then the characteristics of taxpayers seen from education, age, and occupation do not affect the communication competence of tax employees on tax-paying behavior. This is because the path coefficient value has a very small value <0.05. Meanwhile, the characteristics of taxpayers based on gender also influence the communication competence of tax employees on tax-paying behavior, which shows that women tend to be more obedient than men in terms of tax-paying behavior.
Education Evidence Approach: Type Validity of Computer Based Test (CBT) In Formative and Summative Assessment for Vocational High Schools Rais Amin; Sri Rahayu
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): 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.v5i1.3999

Abstract

This study aims to provide some guidelines for SMK to choose the right type of CBT. Advances in adult technology that are now increasingly rapidly have led to new breakthroughs in the national education system in Indonesia. Pandemic outbreak current Covid-19, the government and institutions engaged in education are now starting to take steps again to develop and improve the concept of distance assessment. One of them is the Computer Based Test (CBT) which is a technology in assisting the implementation of the assessment using an online. Handling and developing tests carried out remotely using a digital system at Vocational High Schools (SMK). This study distinguishes CBT into three different types, namely linear tests, automated tests, and computed adaptive tests. So that in the search and consideration in selecting CBT it is necessary to be guided by the purpose of the test in question. The test approach can determine which goals can be achieved using a particular test. The discussion of this study focuses on two different test approaches, namely the formative test assessment approach and the summative test assessment approach. The suitability of each type of CBT in measuring the performance of different test approaches was evaluated based on three test characteristics, namely the purpose of the test, the duration of the test, and the computerized adaptive test. This study aims to provide some guidelines in selecting the appropriate type of CBT for use in SMK.
The Influence of Self Efficacy and Effort on Auditor Performance Specific Experience as Antecedent Variables (Empirical Study on BPK-RI in Indonesia) Paul Usmany
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.v4i4.3300

Abstract

This study aimed to investigate the effect of specific experience, self efficacy, and effort on auditor’s performance. The study used a model developed from goal setting theory.The study used a survey method on public auditors working at Audit Board of Republic of Indonesia (BPK-RI) headquarters and branch offices in nine different provinces: Jakarta, West Java, Banten, Central Java, Yogyakarta, East Java, Bali, South Sulawesi, and Maluku. The sample of this research is 188 respondents. The data obtained were then analysed by a Structural Equation Model. The study resulted in a positive and significant effect of specific experience on  self efficacy and auditor’s performance; a positive and significant effect of self efficacy on  effort and auditor’s performance; a positive and significant efffect of effort on auditor’s performance.
Factor Influencing Online Learning for Higher Education in Pandemic Covid-19 and Impact to Word of Mouth Achmadi, Hendra; Bernarto, Innocentius; Patria, Danet; Hutabarat, Moses; Pramono, Rudy
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.v4i4.3413

Abstract

With the Covid-19 pandemic in early March 2020 to 2021, it has changed the learning patterns of students in high school and students at universities or in higher education. This study was conducted to examine the factors that influence online learning from students at higher education universities, besides that in this study also to test whether the self-efficacy factor affects students at the university. This study uses a quantitative method, by taking primary data 112 primary data from universities, and distributed using google form. After the data is collected, using the confirmatory Composite Analysis method and also using PLS-SEM, to test whether there is a high correlation between factors or not. After knowing the components that affect online learning, the results show that Self Efficacy meets the criteria for confirmatory composite analysis testing, so that Self Efficacy becomes a reliable and valid dimension in Online Learning, and ranks first with an R2 of 0.821 which has an effect on Online Learning. In this study, online learning also has a major effect on WOM, which is 0.816 and can also be seen from R2 of WOM, which is 0.665 which is included in Moderate Predictive Accuracy, so it can be concluded that Online Learning has a strong influence on WOM of students who are studying during a pandemic, so that very influential on the marketing of the college.
Millennium Awareness through Aceh History and Documentary Film (The Young Generation's Perspective Case Study) Khalsiah Khalsiah; Saifuddin Yunus; Muthmainah Muthmainah
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): 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.v5i1.3733

Abstract

Culture and education History is a form of cultural heritage that must preserve.  Various record-keeping methods are valuable lessons learned from previous figures or generations. Because of social changes, the millennial generation must influence the cultural environment in which they live. The research is to: a. Determine the level of millennial awareness and interest in history through documentary films and b. Determine the level of millennial awareness and interest in history through documentary films. And c. examining how millennials are now preserving history. Theoretically, to create knowledge treasures, especially in the social sciences. The qualitative research method study is scientific research, which prioritizes the process of deep between research participants to understand a phenomenon scientifically.  Researchers will observe and interview respondents in various locations in Banda Aceh. The findings are expected to serve as a source of information and education for millennials about the history of the Aceh kingdom and provide teaching about Indonesian history via information technology. Furthermore, the study's findings are expected to benefit future researchers interested in this subject. The research will focus on how students in the millennial generation learn. The history of education must break out of its comfort zone at the descriptive narrative level.  It can be developed in the millennial era using existing technology and historical science, built and re-miniatured into historical content that highlights production, theatre, creativity, and initiative.
The Role of the Internal Control System in Supporting the Supervision Procedures for Corporate Taxpayer Income Tax Receipt Suhidayat, Tatang
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.v4i4.2991

Abstract

Problems that occur at the Bandung Bajonagara Tax Service Office in connection with the title that the author adopts, namely an error that occurs in tax reporting by taxpayers, due to a lack of knowledge and understanding of taxpayers, so that the level of taxpayer compliance is less and the state will suffer losses if If the tax revenue target is not achieved, it will result in reduced state revenue from the tax sector. The data collected consisted of primary data and secondary data, collected through documentation studies with an ordinal scale, then the data were analyzed using correlation, termination, and t-test methods. For primary data obtained through the distribution of questionnaires. Then the results that with a significance level of 5% regarding the relationship and role of the internal control system in supporting the procedures for controlling corporate income tax receipts at KPP Bandung Bojonagara, there is a strong, positive, and significant relationship between the internal control system and the procedures for controlling the receipt of corporate income tax. It means that if the internal control system is carried out properly, the supervisory procedure for the receipt of the Agency's PPH will be effective and efficient under the applicable laws and regulations, and vice versa. The internal control system can contribute 70.73% in its role in achieving the effectiveness of the procedures for controlling the receipt of Corporate Income Tax and the remaining 29.27% is influenced by other factors not carried out in the study. Based on these two points, the hypothesis that the author put forward that "The internal control system plays a significant role in supporting the procedures for controlling the receipt of Corporate Income Tax" is acceptable.
The Impact of Financial Inclusion and Islamic Fintech on the Challenges of the SDGs (Sustainable Development Goals) Mufaidah, Mufaidah
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): 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.v5i1.4170

Abstract

Islamic fintech has the potential to encourage financial inclusion by meeting the needs of the non-bankable market segment. Therefore, the role of fintech in accelerating financial inclusion for the community is very significant because fintech has various approaches to assessing creditworthiness or financing for its customers. the role of financial inclusion will lead to the achievement of the challenges of the Sustainable Development Goals (SDGs). Poverty alleviation is one of Indonesia's development priorities. This is in line with the first commitment to the Sustainable Development Goals (SDGs), namely reducing poverty and hunger. The results show that Islamic Fintech and financial inclusion have a significant influence on the SDGs.
In-App Purchase in Japanese Free-To-Play Mobile Game: The Motivation of Indonesian Players Khaled, Prima Diana; Iskandar, Kurniawaty
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): 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.v5i1.4362

Abstract

Japan is one of the countries with the largest mobile game industry in the world. One type of Japanese game that can be downloaded for free via application stores on smartphone devices is known as the mobile game Free-to-play. In mobile game free-to-play, there is additional services such as in-app purchases or microtransaction activities. In-app purchases on the free-to-play mobile game offer several virtual objects that can be used in the game. This study uses the otaku animal database and IGD (Internet Game Disorder) theoretical framework to understand Japanese free-to-play mobile gameplayer’s motivation to make in-app purchases in Indonesia by using structured interview methods and interpretive explanation data analysis techniques. From the results of interviews with five speakers who are Japanese free-to-play mobile game players in Indonesia, it is known that the motivation of these players in making in-app purchases is to get the characters they want. Furthermore, the motivation to get a specific character is determined by the character design and the story background of the Japanese free-to-play mobile game. In addition to the character attraction factor, the existence of character abilities that can support the game to form a strong team is also why players take fast ways to get certain characters through in-app purchase services.
Evaluation of Vat Collection on Imported Digital Product and Service through E-Commerce: Tax Authority Perceptions Gilang Kusumabangsa
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): 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.v5i1.3607

Abstract

Based on the tax collection principle of "The Four Maxims," this study aims to evaluate the value-added tax collection on trading through the electronic system (TTES). There has been no research evaluating the quality of TTES VAT collection in Indonesia, which can be measured using the tax collection principles outlined in "The Four Maxims." This study employs a qualitative research design with a case study approach. Data was gathered through interview techniques with three tax authorities' sources. Based on the perceptions of the sources, it is possible to conclude that TTES VAT collection in Indonesia has met the equality, convenience, and efficiency principles outlined in "The Four Maxims." However, according to the source person's perceptions, TTES VAT collection in Indonesia has not fully met the certainty principle based on "The Four Maxims."

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