Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and 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.
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<![CDATA[Creativity to Innovation: What Lesson Learned from Digital Transformation in Financial Accountability in Government Practices ]]>
<![CDATA[Ariesmansyah, Andre]]>;
<![CDATA[Lestari, Anggun Hilendri]]>;
<![CDATA[Yodiansyah, Hefri]]>;
<![CDATA[Chakim, Mochamad Heru Riza]]>;
<![CDATA[Junaedi, I Wayan Ruspendi]]>
<![CDATA[ Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v4i4.3509
<![CDATA[This work is expected to gain a top-down understanding of various evidence of past logical investigations to understand how imagination drives government development in completing the capacity to serve the general public, especially the monetary sector, by utilizing innovation. The information we obtain relies on logical examination, beforehand from various sources of literature both at home and abroad that discuss how financial administration in the bookkeeping technology includes the use of the latest innovations. In addressing this question, of course, we directed the first informational review through a top-down assessment of the coding framework, evaluation data and completed it after the point of responding to legitimate and valid questions. This review depends on the data examined from different correspondence publications, and we report it as a qualitative report that describes utilizing investigation of inside and outside publication journals to deal with answering problems. In this review, we get results, including information through electronic investigations, that government creativity using digital applications for public financial services has turned to transparent and modern prime service innovations. Thus, this result becomes an essential input for improving public services in the country.]]>
<![CDATA[Environmental Accounting and Corporate Social Responsibility in Realizing the Sustainable Development Goals ]]>
<![CDATA[Siti Kustinah]]>
<![CDATA[ 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 : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i1.3667
<![CDATA[A descriptive examination of the use of national environmental accounting in Indonesia and its relationship to the corporate social responsibility process, which helps to the fulfillment of sustainable development objectives, is the purpose of this article. To develop the research, we employ descriptive-level research. The type of literature research between the main results of this work is an overview with regulations related to environmental protection and components of the Indonesian Institute of Accountants Financial Accounting System, as well as progress in the categorization and approval of indicators related to environmental protection in each of the sustainable development goals. It is concluded that the implementation and enforcement of indicators for sustainable development goals has required significant effort on the part of the specific institutions in each country; for statistical information on environmental aspects, to put into effect the best decisions made by the government and its agencies, and to implement the best decisions made by the government and its agencies.]]>
<![CDATA[Assertivity Review from Self-Concept and Emotion Regulation in Student of The Faculty of Psychology, Prima Indonesia University ]]>
<![CDATA[Hartini, Sri]]>;
<![CDATA[Prasetio, Veronica]]>;
<![CDATA[Jonathan, Willie]]>;
<![CDATA[Marbun, Chris Alfiany]]>;
<![CDATA[Annike, Annike]]>
<![CDATA[ Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v4i4.3080
<![CDATA[The purpose of this study was to examine and determine the effect of self-concept and emotion regulation on assertiveness. The sample of this study amounted to 198 students from the Faculty of Psychology, University of Prima Indonesia with the method of proportionate stratified random sampling. Collecting data in this study used an assertiveness scale consisting of 25 items, a self-concept scale consisting of 24 items, and an emotional regulation scale consisting of 23 items. The results of this study indicate that there is an influence between self-concept and emotional regulation on assertiveness with the test value of F = 45,153 and sig = 0,000. The results showed that there was a positive influence between self-concept and assertiveness which was supported by the beta coefficient value of 0,446 and sig. 0,000 (p < 0,01), and there is a positive influence between emotion regulation on assertiveness with a beta coefficient of 0,196 and sig. 0,004 (p < 0,01). The research data were analyzed using the correlation method of multiple linear regression analysis. The results showed that the effective contribution given by self-concept and emotional regulation to assertiveness was 31 percent and the remaining 69 percent was influenced by other factors not examined.]]>
<![CDATA[Grammatical Cohesive Devices in “Beauty and the Beast” Short Story ]]>
<![CDATA[Indah Sari]]>
<![CDATA[ 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 : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i1.4004
<![CDATA[The aim of this the study was to analyze about grammatical cohesive devices in short story. This study was conducted by using descriptive qualitative and used document analysis. The source of the data was a short story entitled Beauty and the Beast. This study applied the Miles, Huberman and Saldana steps in analyzing the data. The results showed that there were types of grammatical cohesive devices in that short story namely reference, substitution and conjunction and reference was the most dominant type found in that short story.]]>
<![CDATA[Physics Higher Order Thinking Skills Analysis: Motion at Secondary School ]]>
<![CDATA[Oktavianty, Erwina]]>;
<![CDATA[TMS, Haratua]]>;
<![CDATA[Sirait, Judyanto]]>;
<![CDATA[Supriadi, Yetti]]>
<![CDATA[ Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v4i4.3374
<![CDATA[This study aimed to analyze students ability to solve Higher Order Thinking Skills (HOTS) problems in physics, especially in motion in one of Pontianak’ Senior High School. The methods used in this research was descriptive method with qualitative approach. The subjects in this research is 125 students of class XI MIPA. The data-collecting instruments in this research was twenty multiple choices problems, consists of analyze, evaluate, and create step of thinking. According to the data result of this research, it can be seen that the average of students ability in solving higher order thinking skills problems is 32.27%. Specifically, in each dimension of HOTS problems are analyze problems 43,13%, while evaluate ability are 41% and create ability are 12.67%. Those results show that students abilities of solving high order thinking problems still categorised as low. The result of mann-whitney were asymp. Sig. (2-tailed) score of 0,170 (>0,05), so H0 are accepted and H1 are denied. It means that there are no significant difference between male and female students in term of ability to accomplish higher order thinking problems. Therefore, learning activities in order to increase students high order thinking skills are needed at secondary school in Pontianak.]]>
<![CDATA[The Effect of Emotional Intelligence, Spiritual Intelligence and Intellectual Intelligence on Performance Employees at the Pamong Praja Police Unit Labuhan Batu District ]]>
<![CDATA[Zulpadli Zulpadli]]>;
<![CDATA[Ade Parlaungan Nasution]]>;
<![CDATA[Muhammad Ali Al Ihsan]]>
<![CDATA[ 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 : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i1.3805
<![CDATA[This study aims to analyze the effect ofemotional intelligence, spiritual intelligence and intellectual intelligence on the performance of employees in the Civil Service Police Unit of Labuhan Batu Regency. The population in this study were 233 people. The sampling technique used the Slovin formula with an error rate of 5%, so the sample size in this study amounted to 147 people. Methods of data collection using a questionnaire. The results of multiple linear regression analysis obtained the equation Y=1.086+0.210X1+0.145X2 +0.303X3. In the partial test (t test) the regression coefficient of the Emotional Intelligence variable (X1) obtained a t count value of 5.555 > t table 1.976 which means that the Emotional Intelligence variable has a positive and significant effect on the Employee Performance variable with a significant value of 0.000 < 0.05. The regression coefficient for the Spiritual Intelligence variable (X2) obtained a t-count value of 3.569 > t table 1.976, which means that the Spiritual Intelligence variable has a positive and significant effect on the Employee Performance variable with a significant value of 0.000 <0.05. The regression coefficient for the Intellectual Intelligence (X3) variable obtained a t-count value of 4.218 > t-table 1.976, which means that the Intellectual Intelligence variable has a positive and significant effect on the Employee Performance variable with a significant value of 0.000 <0.05. The results of the F test obtained the Fcount of 114.345 > Ftable 2.67 with a significant value of 0.000 <0.05 so it can be concluded that Emotional Intelligence, Spiritual Intelligence and Intellectual Intelligence simultaneously have a positive and significant effect on employee performance.that variable Emotional Intelligence, Spiritual Intelligence and Intellectual Intelligence have an influence of 70.6%on the Employee Performance variable, while the remaining 29.4% is influenced by other variables that are outside this research.]]>
<![CDATA[Effectiveness of the Selection of Village Devices in Brebes Regency Based on Regulation Number 100 Of 2020 ]]>
<![CDATA[Diryo Suparto]]>;
<![CDATA[Akhmad Habibullah]]>
<![CDATA[ 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 : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v4i4.3237
<![CDATA[Preparing village apartments with the skills and credibility to achieve these goals makes the Brebes Regency Government prepare special instruments to lift and stop village devices in the Brebes Regency government environment through Brebes Regent Regulation No. 100 of 2020 concerning the Appointment and Dismissal of Village Devices. This study uses qualitative methods with a deprepretental approach to explaining various phenomena when implementing village-level regulations. The location of this study is in the villages of Randusanga Wetan and Randu Sanga Kulon in Brebes Subdistrict, Brebes Regency. One of the mandatory requirements in the code in article 8 of the government must cooperate with third parties, who certainly have the competence to hold the exam in question invited by the law. Unfortunately, it is not clear in detail which third-party entities are in question. The study results showed some obstacles such as the lack of computer facilities in the village and so on.]]>
<![CDATA[Influence of Important Factors in Hedging Decisions Using Derivative Instruments (Case Study on Automotive Industry Companies Listed on the IDX) ]]>
<![CDATA[Yusbardini Yusbardini]]>
<![CDATA[ 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 : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i1.4322
<![CDATA[The purpose of this study is to analyze the effect ofLiquidity, Growth Opportunity, Firm Size, and Managerial Ownership as factors that influence hedging activities using derivatives in automotive companies listed on the Indonesia Stock Exchange.”The sampling technique used was purposive sampling. The sample in this study amounted to 12 automotive companies that met the criteria. This study uses secondary data sourced from the annual financial statements of automotive companies listed on the Indonesia Stock Exchange for the period 2015 to 2019. Data analysis uses logistic regression because the data used are metric and non-metric. .Results showliquidity (Liquidity),Managerial Ownershipand Size (Firm Size)has a negative and significant effect on hedging activities while the Company's Growth Opportunity has a positive and significant effect on hedging activities using derivatives.]]>
<![CDATA[Islamic Aqidah Learning Management to Explore the Potential of Madrasah Students ]]>
<![CDATA[Suprapti, Suprapti]]>;
<![CDATA[Ilmiyah, Najimatul]]>;
<![CDATA[Latifah, Latifah]]>;
<![CDATA[Handayani, Noor Fazariah]]>
<![CDATA[ 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 : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i1.4175
<![CDATA[The main objective of this research is to describe the planning, implementation, evaluation of Islamic Aqidah learning as well as obstacles and solutions for implementing Islamic Aqidah learning at Madrasahs in South Kalimantan. The research method used is a descriptive qualitative approach and the type of research is multi-site. Data collection techniques using interview and observation techniques. The results showed that the management of Islamic Aqidah learning in Madrasahs in South Kalimantan included the stages, namely planning, implementation, and assessment of learning outcomes (evaluation), as well as factors that became obstacles and solutions to the implementation of Islamic Aqidah learning. The potential of students explored in Islamic Aqidah learning is the basic potential as human beings such as the potential for self-existence, compassion, religion, and intellectuality.]]>
<![CDATA[Legal Consequences of Fiduciary Registration Over Time ]]>
<![CDATA[Sanusi, Sanusi]]>;
<![CDATA[Artadi, Ibn]]>;
<![CDATA[Nurhaqi, Ari]]>
<![CDATA[ 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 : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v4i4.3031
<![CDATA[The needs and desperateness of the community in its economy make the transaction also buy goods with the object of buying and selling vehicles that are used as objects of fiduciary guarantee. Vehicle / object of fiduciary guarantee in can be credited to the financing/ leasing institution with payment in installments. Against guarantees for repayment of the financing is charged guaranteed in a fiduciary. In practice the transfer of the fiduciary guarantee without being known by the financing institution. Even though the transfer or sale and purchase of the fiduciary guarantee object must be registered in advance to the Fiduciary Registration Office. This resulted in the emergence of cases that can be punished debtor. The problem is how the legal consequences for debtors who sell fiduciary guarantees with late registration and how tosettle against creditors who sell the fiduciary guarantee. The approach method used is the empirical juridical approach, the research is analytically descriptive, the approach is used to analyze qualitatively. Regarding the legal consequences of transferring fiduciary guarantee objects that are transferred or sold to another party. The right of creditors to get repayment on the loans granted is not lost even if it results from the invalidity of the fiduciary guarantee certificate, but results in creditors no longer having preferent rights. Law Enforcement through the means of criminal law is delayed, so there is no discussion, whether in this case there is a criminal act in the form of diverting, pawning or renting goods that become objects that become fiduciary guarantees without the permission of fiduciary recipients as referred to in Article 23 Jo Article 36 of Ri Law No. 42 of 1999 concerning Fiduciary Guarantee allegedly carried out by WARMO Bin (alm) CARWANbrothers. ]]>
