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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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Legal Analysis of Unguaranteed Loans and Agreements (Case Study: Illegal Online Loans) Shokhikhah, Zilda Khilmatus; Nurhamid, Nurhamid; Arrum, Desi Arianing; Utama, Adhyaqza
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.v4i4.3460

Abstract

The existence of technology has streamlined human life today, even in carrying out transactions can also be done easily. Such as borrowing funds quickly and easily through online loan services. However, the unsecured credit business carried out online actually causes many problems, both through mechanisms such as the absence of guarantees and letters of agreement to billing by terrorizing customers. This study uses a descriptive method with a qualitative approach which aims to find out how the law applies to unsecured loans. The result is that in Articles 1131 and 1132 of the Criminal Code, unsecured credit can be made when both people know each other and it is poured into an agreement to binding each other. Meanwhile, credit without a letter of agreement will cause problems in the billing mechanism that will not be following applicable legal procedures regulated in the Act and POJK.  
A Literature Review of Various Approaches, Conditions, and Factors That Become Earning Management Motives Hendry Kurniawan; Ahmad Syifaudin; Nurasiah Nurasiah; Hanif Rani Iswari
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.v5i1.3884

Abstract

This study aims to understand both the company's internal and external conditions that affect earnings management actions as well as approaches to earnings management. The approach in this study uses a qualitative descriptive approach. The approach used in this research is to use a literature review approach. The results show that from 10 previous studies both national and international, earning management is a manager's effort to produce financial figures that are not accurate in order for the manager's financial performance to appear good to shareholders. Earnings management is linked to one of the great theories, agency theory. Taking a bath, income minimization, income maximization, and income smoothing are four patterns of earning management that are well-known. Real earnings management and accrual earnings management are two strategies that are frequently employed in earnings management. Earning management is also influenced by the company's financial and non-financial conditions. However, several previous studies have different results with various explanations. It is known that this difference is caused by different periods, company objects and different research backgrounds.
The Effect of Company Size, Profitability, Audit Opinion And Company Age on Audit Delay on Property and Real Estate Companies in BEI Pyes Mitra Laia; Risma Br. Purba; Tetty Tiurma Uli Sipahutar
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.v4i4.3305

Abstract

This study aims to determine the effect of company size, profitability, audit opinion, and company age on audit delay in property and real estate companies listed on the Indonesia Stock Exchange in 2018-2020. This study uses secondary data that can be accessed through the Indonesia Stock Exchange website (www.idx.co.id) in the form of company financial statements. The data analysis technique used was descriptive statistical analysis, t test, F test, and multiple regression analysis using SPSS software (Statistical Package for the Social Science) version 25. The population of this study consisted of 65 companies in the Property & Real Estate sector and methods Sampling was done by purposive sampling method. With this method, a sample of 44 companies was obtained with an observation period of 3 years (2018-2020), so the number of samples for this study was 132 observations. Based on the results of the study, partially company size, profitability, audit opinion and company age have a negative effect on audit delay. The results of the study simultaneously show that the variables of firm size, profitability, audit opinion and firm age have no simultaneous effect on audit delay.
The State of the Stock Market before and After the Government Indonesia 2019-2024 Irawan, Rini Larasati; Nugraha, Nugraha; Sari, Maya
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.v5i1.3948

Abstract

The purpose of this research is to find out about stock returns, stock risk, return expectations and the correlation coefficient on LQ 45 before and during the 2019-2024 government, to find out the differences in risk in LQ 45 stocks before and during the 2019-2024 government. The research method carried out in this study was a different test using the excel tool, and the results showed that stock returns, risk, at the time before the research were higher than during the 2019-2024 government, while research the correlation coefficient the 2019-2021 government has a stronger correlation coefficient, which means that there is a strong relationship between variables.
The Differences between Child Parenting in Germany and Indonesia in Comic as a Cross-Cultural Lecture Material Hutagalung, Surya M.; Salsabila, Asyifa
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.v4i4.3338

Abstract

The aim of this study is to create comics as a learning media with the topic of the differences in raising children in Germany and Indonesia. This study is a development study. The process of making comics as a learning media consists of explaining the phases of ADDIE theory. These include 1.) analysis, 2.) design, 3.) development, 4.) implementation, 5.) evaluation. The data sources for the material of the comic are based on the results of the interviews with alumni of the German department who participate in Germany's AuPair program. This research is carried out in the Digital Library at Universitas negeri Medan. Based on the results of the interview, five titles are collected. These are “responsibility”, “television”, “and a day in kindergarten”, “new habits”, “and tiresome activity”. The results of this research are comics in the form of a book with exercises on the theme of history. The comic consists of 24 pages. The comic has been validated by materials experts and media experts. Experts rate that comics are very good as a learning medium for intercultural communication.
Analysis of Covid-19 Export-Import and Business Obstacles between Indonesia and Japan Hetami, Adietya Arie; Aransyah, Muhammad Fikry; Putri, Aprillia Pratiwi; Annisafazzahra, Annisafazzahra; Nurhidayah, Aprianti
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.v5i1.3773

Abstract

This paper aims to determine how Covid-19 affects import-export activities and the business between Indonesia and Japan. The method used to collect data is a qualitative method through literature study, namely by collecting and conducting a review of literature, documents, and the results of previous relevant studies. The data obtained from several sources are data on GDP (Gross Domestic Product) and data on exports and imports of the country concerned. In conducting the analysis, the technique used is data reduction, displaying data through graphs and tables and drawing conclusions from the data that has been obtained. The results are that some decreases and increases occurred during 2019-2021. However, the most significant decline occurred when Indonesia and Japan underwent a policy lockdown. The efforts to avoid the Covid-19 outbreak have significantly impacted the two countries' economic activities, dependent on export and import activities. However, the situation returned to normal due to the efforts made by both countries to restore the economy.
Indonesian Students Adaptation to Culture Shock: A Case Study of Erasmus Mundus Joint Master's Degree Students - European Union Anom, Erman; Mayagita, Avradya
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.v4i4.3201

Abstract

Currently, the number of Indonesian students who receive scholarships to continue their studies in Europe is increasing day by day. They managed to get scholarships not only from the Indonesian government but also from the governments of European countries that are members of the European Union. One of the scholarship programs that are in great demand by Indonesian students is the Erasmus Mundus Program with its uniqueness, namely that each student must attend education in 3 countries in Europe. This study aims to answer questions about why culture shock is experienced by Indonesian students who are recipients of the Erasmus Mundus scholarship and how Indonesian students who receive the Erasmus Mundus scholarship overcome culture shock in order to be able to adapt to a new environment. This research is a qualitative research with a case study approach. Data was collected through semi-structured interviews and in a fluid atmosphere. In this study, as many as 5 Indonesian students received the European Union Erasmus Mundus scholarship to take a Postgraduate program in Europe. The results of this study prove that adaptation can be done through 5 factors, namely personal communication, host social communication, ethnic social communication, environment, and predisposition.
The Influence of Problem Base Instruction Learning Model on Reasoning Ability in Mathematics Learning On the Principle Of The Theorem Discussion Phytagoras in Class Ix Smpn I Rantau Utara Anggi Ananda Sari Nst; Eva Julyanti
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.v5i1.4284

Abstract

This study aims to determine whether the learning outcomes of students who are taught with the Problem Based Instruction learning model on reasoning abilities in learning mathematics are better than the learning outcomes of students who are taught without the Problem Based Instruction learning model on the subject of the Pythagorean Theorem. The population of this study were all grade IX students of SMP Negeri 1 Rantau Utara. The research sample was taken by random sampling as many as two classes, namely the experimental class and the control class. The experimental class was treated with the Problem Based Instruction learning model for class IX-1, amounting to thirty-two, while the control class was taught using the Conventional model for class IX-3, amounting to thirty-two.The data used are student learning outcomes collected using tests that have been tested for validity, reliability, level of difficulty and differentiating power. The data obtained were analyzed by one-sided t-test after being tested for normality and homogeneity. From the research, the average pretest value for the experimental class was 44.22 and the control was 43.91, while the average post-test value for the experimental class was 79.53 and the control was 65.00. There are pretest and posttest data for each class, then the gain is calculated, by first testing the normality and homogeneity. From the calculation of the average gain, an increase in student learning outcomes was obtained. The results of the calculation on the t-test based on the students' mathematical reasoning ability obtained thit = 8.26 and ttable = 1.699 at the significance a= 0.05 with dk = 62. These data indicate reasoning ability students' mathematics with the PBI learning model is better than the conventional learning model.This means that tcount > ttable, thus Ho is rejected and Ha is accepted. So it can be concluded that the learning outcomes of students who are treated with Problem Based Instruction learning model on reasoning abilities in mathematics learning are better than learning with conventional models on the subject of the Pythagorean Theorem.
Artificial Intelligence in the Perspectives of Agricultural Technology Development in Indonesia Dwi Santoso; Deny Murdianto
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.v5i1.4141

Abstract

The agricultural sector is a sector supporting economy and welfare of many people in Indonesia. The direction of life development of Indonesian people themselves has been headed todominant direction, preferring practical and dynamic activity. This of course indirectly influences the point of view of the farmers to do their farming activities using more practical and modern things. Traditional ways have gradually been abandoned, although there are still some farmers we still use them. The development of modern technology in all fields, particularly in agriculture, is certainly very helpful for farmers in terms of saving time and energy. Artificial intelligence systems adopting human mindset into a computer programming language can create technology that works like a human, with training data that has been examined into programming languages.
Extensification to Increase the Number of Personal Tax Payer in Tax Office Pratama Cirebon Sugiyarsih, Susi; Larasati, Endang; Suwitri, Sri; Ngatno, Ngatno
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.v4i4.2996

Abstract

A source of income tax in Indonesia, therefore, the role of taxation is very important. It gives great role of taxes in development of country, demanding the government to maximize tax income. In order to increase the amount of income from the tax sector, The Directorate General of Taxes has agreed to the rules regarding the implementation of extensification and intensification taxes. Extensification section should be able to establish good cooperation with government and private agencies. This research was conducted at Tax Office Primary Cirebon, West Java, Indonesia. This study aims to provide an overview of extensification activities which is a proactive effort of Kantor Pelayanan Pajak (KPP) Pratama Cirebon in capturing taxpayers. As a result, extensification has a significant role in recruiting a personal taxpayer. The target in 2014 as many as 5 candidate taxpayers, 12 new taxpayers, and 47 registered taxpayers. The realization always exceeded the set target. As well as an improvement in the number of registered taxpayers. Significant improvement occurred in 2014. In earlier 2013, the number of registered taxpayers reached 198.916, an improvement in 2014 reached 226.947. Incoming 2015, the president instructed to push the income from the taxation sector and until June (second quarter) in 2015 reached 240.480. This paper describes how the role of extensification increase the number of personal taxpayer through proactive efforts in increasing state revenues from taxes coordinated by the Extensification section in Tax Office.

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