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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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Determination of the Value of Acquisition of Tax Objects by the Agency of Revenue, Financial Management, and Regional Assets in Gresik Regency through E-BPHTB in Buying Transactions Suwarto, Visia Assyafira; Sudarsono, Sudarsono; Hadiyantina, Shinta
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.v4i4.3194

Abstract

The results of this thesis research indicate that as stated in the legislation, specifically Article 87 Paragraph (2) of Law Number 28 of 2009 concerning Regional Taxes and Regional Levies that the Acquired Value of Tax Objects (NPOP) for buying and selling is based on the price transaction. In addition to the law, Article 84 Paragraph (2) of the Gresik Regency Regional Regulation Number 2 of 2011 concerning Regional Taxes also confirms that NPOP for buying and selling is based on the transaction price. The Minister of Finance of the Republic of Indonesia also explains in Article 1 Number 3 Regulation of the Minister of Finance (PMK) No.186/PMK.03/2019 concerning Classification of Tax Objects and Procedures for Determining the Sale Value of Land and Building Tax Objects that the determination of the Sales Value of Tax Objects (NJOP) based on the fair sale and purchase transaction price. Based on the above laws and regulations, the Gresik Regency BPPKAD in determining the Tax Object Acquisition Value (NPOP) for buying and selling BPHTB that does not match the transaction price and even exceeds the transaction price or PBB is not the authority of the Gresik Regency BPPKAD even though the process is already using the online system, namely through e-BPHTB because there is no legal regulation until now and the Gresik Regency BPPKAD itself said that the determination of NPOP for BPHTB payments due to buying and selling uses the Self Assessment System, where the taxpayer himself calculates the amount of tax to be paid. Based on the above laws and regulations, the Gresik Regency BPPKAD in determining the Tax Object Acquisition Value (NPOP) for buying and selling BPHTB that does not match the transaction price and even exceeds the transaction price or PBB is not the authority of the Gresik Regency BPPKAD even though the process has used the online system, namely through e-BPHTB because there is no legal regulation until now and also the Gresik Regency BPPKAD itself said that the determination of NPOP for BPHTB payments due to buying and selling uses the Self Assessment System, where the taxpayer himself calculates the amount of tax to be paid.
Work Involvement, Work Attitude, Discipline and Commitment to Employee Productivity Office Regional Revenue Agency Labuhanbatu Regency Irmayani Irmayani; Siti Lam'ah Nasution; Abd. Halim
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.v5i1.3877

Abstract

This study aims to analyze work involvement, disciplined work attitude and commitment to employee productivity at the Regional Revenue Agency Office of Labuhanbatu Regency. This type of research is quantitative. In this study, the population was 90 employees of the Regional Revenue Agency Office of Labuhan Batu Regency. The sampling technique used is saturated sampling. Saturated sampling technique is a sampling technique when all members of the population are used as samples. Since the number of employees of the Labuhanbatu Regency Regional Revenue Agency is 90 people (less than 100 people), all employees are taken as objects of research. The analysis used is multiple linear regression. Observation, documentation and questionnaires using a Likert scale is a data collection technique used in this study. The multiple linear regression equation is as follows: Y=1,337+0,385X1+0,209X2 +0,256X3+0,733X4. Table 6 explains that the B value on work involvement (B1) is 0.385. The value of work attitude (B2) is 0.209. Discipline value (B3) is 0.256. The commitment value (B4) is 0.733, and the constant value (a) is 1.337. The description of the multiple linear regression equation shows that the variables of work involvement (X1), work attitude (X2), discipline (X3) and commitment (X4) have a positive direction coefficient on employee productivity. The value of Fcount is 27.571> Ftable 2.48 with a significance value of 0.000 <0.05. From these results, it can be concluded that work involvement (X1), work attitude (X2), discipline (X3) and commitment (X4) simultaneously have a positive and significant effect on employee productivity (Y). The value of R Square from the analysis of the coefficient of determination of 0.565 means that work productivity can be explained by the variables of work involvement (X1), work attitude (X2), discipline (X3) and commitment (X4) of 56.5%, while the remaining 43.5% can be explained by other variables not examined in this study
Discourse of Renewal in Government Institutions (Study of Crisis Communications on Flood Problems Facing Dki Province) Nur Halsha Damira Putri
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.v5i1.4035

Abstract

As the capital city of the Republic of Indonesia, Jakarta continuously carries out development in various fields, including infrastructure development as one of the most massive fields. However, the development was not able to cover several issues in Jakarta. One of the most complaint-generated issues is flooding. The magnitude and intensity of the floods that occur almost every year makes a lot of media coverage to see the performance of the DKI Jakarta Provincial Government. This paper discusses how the DKI Jakarta Provincial Government, under the leadership of Basuki Tjahaja Purnama (BTP/Ahok) in dealing with floods using the Discourse of Renewal theory. This theory does not take crisis as something negative, instead, it considers crisis as an opportunity for the organization to make better performance. This study seeks to find out the implementation of the crisis communication strategy by the DKI Jakarta Provincial Government under Ahok's leadership and its impact on improving the image of the institution. This study uses a qualitative research method with a case study approach that aims to understand and explore crisis communication strategies in more depth. The collected data is then analyzed in five stages, starting from framing, labeling, summarising, synthesizing, and concluding. Based on the results of the research, BTP/Ahok's leadership style, which was bold and decisive in dealing with floods, has brought newness to the organization. The novelty is considered effective, as evidenced by the results of the Indo Barometer survey which named BTP/Ahok as the governor who successfully handled floods.
The Binding Power of the Deed of Power to Sell Land Based on the Encounter of Debt Yanita Putri Ramadhan; Karina Rahmawardani; Maria Christianti Charolina M; Moch Dimas Prasetyo
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.v5i1.4243

Abstract

This paper aims to understand the binding power of deed of power to sell based on the encounter of debt (set-off), and the legal protection of the buyer whose payment is based on the encounter of debt when the seller defaults. This research is a normative research supported by primary legal materials and secondary legal materials in the form of interviews. The approach used is a statutory approach and is described in a qualitative descriptive manner. The results of this thesis research conclude: First, the binding power of the deed of power of attorney to sell based on the encounter debt (set-off), and the act of legally protecting the buyer whose payment is based on the encounter debt (set-off) when the seller defaults, it can be explained that the power to sell a plot of land is based on a debt settlement agreement or compensation has no power of legal force, since the basis for the issuance of the power of attorney to sell the object of the land parcel is PPJB. Furthermore, the power of attorney to sell is based on the encounter of debt (set-off) that does not result in the end of the engagement as referred to in Article 1381 in conjunction with Article 1425 B.W., with the sale and purchase of land rights with the power to sell. Hence, if the debtor breaks his promise, the creditor can sue for compensation on the basis of default.
Collaborative Governance in Investment Policy in the Special Economic Zone of Kendal Indonesia Supriyanto, Eko Eddya; Warsono, Hardi; Purnaweni, Hartuti
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.v4i4.3454

Abstract

Investment is one government affair that aims to increase economic development at the center and in the regions. The purpose of this research is to obtain a collaborative governance model on investment governance that focuses on investment actors in Special Economic Zones (SEZ). The research method used in this study is qualitative with a literature study approach through policy studies set by the central and regional governments. The result of this research is that the government can conduct collaborative Governance with investors and local governments to develop the regional economy through the theory of collaborative governance system context, drivers, and dynamics of collaborative Governance. In conclusion, the government can form stakeholders for regional economic development by cooperating with national and international private companies to carry out economic growth.
Management of Training Outcomes for Paud Teachers through Online Learning to Improve Skills Using Learning Media Maryati Maryati; Iim Wasliman; Deti Rostini
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.v4i4.3075

Abstract

This research is motivated by the problem of mastering the use of IT as a learning medium. Skill is a skill that is learned by training, in line with regulation Number 74 of 2008. Changing times, the development of science is coupled with the Covid-19 world outbreak, so that it requires teachers to be skilled at using IT media as an effective and efficient learning tool. This study aims to find out the description and description of planning, skills, implementation, barriers, evaluation, from the results of basic level training for PAUD teachers through online learning to improve skills in using learning media. The method used is descriptive method with a qualitative approach and data collection techniques through interviews, observations, and documentation. Grand theory of George Tery. The object of research in two schools, namely KB Rumah Bintang and Melati Kota Bandung. Based on the research findings, it was obtained that a) the planning carried out included online media learning training teachers because there were already many online learning media b) teacher skills continued to be improved to create interactive learning with online learning processes c) the implementation of training was very helpful according to relevant needs d) the obstacles in each school are different, the biggest factors are cost and opportunity e) evaluation of efforts to maintain competence and improve teacher performance f) the findings of the training have a very significant impact in terms of knowledge, skills and the application of the online learning process. The conclusion is that the management of PAUD teacher basic level training through online learning to improve the skills of using learning media has a positive and significant contribution. 
Literature Review of Public Sector Transformational Leadership Fatolosa Hulu
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.v5i1.3767

Abstract

This article describes the need for transformational leadership in government. This is caused by the occurrence of moral degradation of the nation which undermines the joints of the life of the nation and state. The development of corruption, collusion, and nepotism as evidence of the severity of the moral degradation of the Indonesian nation, which almost plunged the Unitary State of the Republic of Indonesia (NKRI) into the brink of collapse. The presence of several reformist leaders who characterize transformational leadership in this reformation era, especially in the public sector, provides fresh air for the leadership crisis and public distrust of their leaders. These transformational leaders have a high spirit of altruism and philanthropy. They are able to show their concern for the people they lead, even though they face challenges and threats from various parties that are contrary to their political direction. In this study, the researcher used the library research method. The material used in compiling this article uses reading materials and secondary data. The collected material, data and information are then compiled and analyzed, so as to produce conclusions that can be accounted for. This article concludes that transformational leadership in the public sector is very much needed in Indonesia, especially in the regions.
Effect of Working Conditions on Mental Health Health Personnel in the Covid-19 Pandemic Stascia, Stefani; 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.v4i4.3026

Abstract

Healthcare workers face Covid-19 patients and are at risk of being exposed to the virus, they also work long shifts, with high workloads, and face logistical constraints. This study was conducted to determine the effect of working conditions on the mental health of healthcare workers during the Covid-19 pandemic. The purpose of this study is to determine the effect of the independent variables, which are working hours, workload, support from peers, support from supervisors, logistical support and occupational competence on the mediating variable which is working conditions, and to determine the effect of working conditions on the dependent variable of mental health. This research was conducted in Depok City, involving 162 health workers at SMC Hospital. Questionnaires were distributed using the google form application to collect data based on quota sampling, the questionnaire contained 58 questions using a Likert scale value 1 – 5. All data analysis used the PLS-SEM method with the results of the study stating that there was a positive impact between all independent variables on working conditions and there is a positive impact between the working conditions variable and mental health. It was also found that there is low predictive accuracy with low predictive relevance on the dependent variable of mental health, while the mediating variable working conditions has moderate predictive accuracy with high predictive relevance, so this research can be developed further to obtain an appropriate model. This research also has managerial implications as well as recommendations for further research.
Mapping Over-indebtedness of Microfinance Clients in Indonesia and Tanzania: The Importance of Analysing Microfinance beyond its Outreach and Sustainability Kurniawan Saefullah; Irvan Sadikin; J.C.M. de Bekker; Musuto Mutaragara Chirangi
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.v5i1.4202

Abstract

This paper attempts to describe the importance of mapping the over-indebtedness of microfinance clients. While most research into the field of microfinance confirms its role in alleviating poverty through its outreach, little research has been done to evaluate its sustainability. More so, the analysis of microfinance clients regarding their over-indebtedness is still limited, although it could assist microfinance institutions (MFI’s) in acquiring specific information concerning the profile of their clients. Using a qualitative approach, through a literature study of recent evaluations of microfinance lending schemes, in combination with primary data collected by the authors with the context of global south-south dialogue between Indonesia and Tanzania, this paper highlights the importance of mapping microfinance clients regarding their condition of over-indebtedness. It also suggests policy makers to anticipate the causes of over-indebtedness of clients in designing and applying policies to avoid the failure of microfinance in alleviating poverty and sustain its support of micro- or small-scale enterprises.
Design of Booking Accounting Information System in PPTK, Cimahi Utara District Rahayu, Ayu Sri; Gunardi, Gunardi; Abdussalam, Fallah; Trimastuti, 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.v4i4.3230

Abstract

The development of technology and science is a driving factor in the development of the world economy. This study aims to design a bookkeeping accounting information system in PPTK North Cimahi District. The research method used in the form of interviews, observations and literature review. The results of the study show several display structures on the menu, several hardware and software specifications used in the accounting information system design system. Then there are several problems encountered in the designed system, The design of the information system uses the Waterfall method using the Visual Studio 2010 programming language and the database uses Microsoft Access, so that it is expected to run as needed, and the implementation and testing of this information system can be said to have been appropriate and can run well so that it can be used to facilitate data processing. According to the needs of the institution concerned.Optimal use of accounting information systems in an institution can provide benefits to the organization, namely making it easier for organizations to adapt to a constantly changing environment, better internal control systems, and improving organizational external relations.

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