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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 Effect of Cash Flow, ROA, Rupiah Exchange Rate, Company Size, NPM, DER on Stock Returns in Textile and Garment Sub-Sector Manufacturing Companies Listed on the IDX for the 2018-2020 Period Bayu Wulandari; Varins L C BR Manullang; Dery Anggreni Tarigan Tua; Intan Sari Sitanggang
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.v4i4.3401

Abstract

This study aims to test whether cash flow, return on assets, rupiah exchange rate, company size, net profit margin, and debt equity ratio have an effect on the company's stock return. This research was conducted on textile and garment sub-sector manufacturing companies for the period 2018 – 2020 with a research population of 21 (twenty one) companies listed on the Indonesia Stock Exchange. The sampling technique used in this research is purposive sampling and then obtained a sample of 10 (ten) companies. The data used are the financial reports of each sample company published on the www.idx.co.id website. The research method used is associative analysis method and multiple linear regression analysis method. The dependent variable is cash flow, return on assets, rupiah exchange rate, company size, net profit margin, and debt equity of ratio. The results showed that partially cash flow and return on assets had a significant effect on stock returns, while the rupiah exchange rate, company size, net profit margin, and debt equity of ratio had no significant effect on stock returns.
Implementation of the Madrasah Curriculum 1984 to 2013 in Al-Washliyah Private Madrasah 30 City of Binjai Hannum, Ikhsanti; Dahlan, Zaini; Budianti, Yusnaili
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.v5i1.3825

Abstract

This paper will discuss how the private Madrasah Aliyah Al Washliyah 30 Binjai City applies the madrasa curriculum. Since the first madrasah (in 1990) until now, the madrasa curriculum has changed 5 times. In fact, the Department or the Ministry of Religion has determined the subjects of Fiqh, Qur'an Hadith, Akidah Akhlak and Islamic Cultural History as curriculum content. Descriptive research method with a qualitative approach, used in writing. The main data were obtained through interview techniques and observations of several madrasa documents. The result of the research is Madrasah Aliyah Al Washliyah 30 Binjai City applies all religious subjects at the madrasa.
Recording of Cash Expenditures and Receipts in School Operational Assistance Funds (BOS) based on Accounting Information Systems at MA Plus Al-Ittihad Baiq Dewi Lita Andiana
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.v5i1.3979

Abstract

This study aims to understand the accounting information system in cash receipts and cash disbursements in school operational assistance funds (BOS). The variables used in this study are Accounting Information Systems, Cash Receipts and Cash Expenditures. The method used in this study is a qualitative method by utilizing data collection techniques and then conducting observations, interviews, documentation, triangulation and literature study. The data used in this study is primary data using observations and interviews with MA Plus Al-Ittihad Bima City. Where the resource persons in this study were the principal, school committee and BOS treasurer at MA Plus Al-Ittihad Bima City. The data analysis technique used is the analysis before in the field, analysis during and after in the field, reducing data, displaying data and drawing conclusions. Based on the results of this study, it shows that the Accounting Information System on the School Operational Assistance (BOS) fund in schools is in accordance with the assistance of an internal control system to be able to produce credible and reliable information and can record errors that have occurred so that they can be corrected in them. There are external controls, administrative controls, operational controls, document controls and security controls. For Cash Receipts, the BOS funds used were based on the technical manual for School Operational Assistance (BOS) funds. In Cash Expenditures on BOS funds, schools have used Regular BOS funds to finance the operational implementation of education in their schools.
Emotional Expressions of 1 Year Old Children in a Psycholinguistic Study in Karawang, 2021 Intan Ratna Wati; Teti Sobari
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.v5i1.3595

Abstract

The purpose of this article is to provide information and an overview of emotional expression of 1 year old children in psycholinguistic studies.Based on initial observations made on one-year-old children, the first research subject could not say 1 word, only laughing expressions in front of their parents. In the first year the child should have started to understand instructions and say one word, then in the second and third year, the child has started to recognize and learn to pronounce simple words even though the pronunciation is not so perfect.This type of research is qualitative research. The method used in this research is descriptive method.Psycholinguistics tries to describe the psychological processes that take place when a person pronounces the sentences he hears when communicating and how these language skills are acquired.The results of research conducted by researchers based on language acquisition data, researchers found that two respondents both could not pronounce 1 word. Either mama, papa, or other words that are usually spoken to children aged 1 year.
A Study Analysis of Madura Folktale, Megaremeng in the Moral Values for Children Literature at SDIT Al Uswah Pamekasan Ussilah Ussilah; Fabiola D. Kurnia; Eka Fadilah
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.v5i1.4303

Abstract

The purpose of this study was to determine the moral values of Megaremeng of Madura tales in relation to children's attitudes. The descriptive qualitative approach was used in this study. The moral value of Imron Wakhid Harits’ Madura tale Megaremang, written in 2020, is the subject of this study. The findings revealed that Madura Folktales Megaremang, written in 2020 by Imron Wakhid Harits, reflected the moral values of SDIT Al Uswah Pamekasan students in the following ways: First, there were the moral values of education to consider: always helping, perseverance, and responsibility. Second, social education has a value in terms of humanity, concern, and empathy. Third, there was the value of cultural education in terms of mutual cooperation, adherence to rules, and mutual respect. The Megaremang folklore book is recommended as an alternative to literature in elementary schools because it fosters an appreciation for local culture in children, particularly those from the Madura region. Other researchers are encouraged to choose other books that relate to culture from a literary perspective to foster a generation of readers. Knowledge gained from this study may be used by other researchers examining literary works from an extrinsic perspective. 
Why Do Not Students Turn On Their Cameras during Online Classes Fiki Setiawan; Arief Zul Fauzi
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.v5i1.4162

Abstract

Since several higher education institutions do not compel students to turn on their webcams during online sessions, professors assert that they have adopted this practice in response to the COVID-19 pandemic-related shift in instructional activities. They were considering the current research intended to determine the reasons behind students' decision to conceal their identities during online classes and provide potential solutions for enhancing the educational process's sustainability. We specified that the usage of video cameras in class was optional but encouraged out of consideration for the pupils. However, several of our instructors and students remarked that they did not utilize their cameras as often as they would have liked by the end of the semester, decreasing the educational experience. We surveyed students to ascertain why they chose not to activate their cameras. Students do not switch on their webcams during online lectures to engage in other things concurrently. Numerous hypothesized explanations, including the most frequently mentioned concern about personal appearance, were confirmed. Additionally, being concerned about other people and the physical location visible in the background and having a sluggish internet connection were issues. Turning on the camera throughout the educational process offers several benefits, including assessing students' level of knowledge and directing their attention to the lesson, fostering communication and emotional development, and preventing outdoor activities during the learning process.
Estimated Ambient Air Pollution Development of the Takalar Industrial Area Using a Box Model Aulia, Nur; Bintara, Agus; Demmalino, Eymal
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.v4i4.3186

Abstract

Air pollution is the presence of chemicals or other pollutants into the atmosphere that can cause changes to the air composition, so that it deviates normal conditions. Based on data from the Takalar Regency Health Office, ARI (Upper respiratory infection) entered into the category that many people suffered. This study aims to determine air quality by predicting pollutant concentrations based on the types of activities that will be built in industrial estates and the influence of environmental conditions on polluting concentrations. The model box is used to assume the average concentration of pollutants in an area that is devised as a box where the emissions source is spread evenly on the bottom surface of the box. The estimation results showed that from each pollutant there was an increase in concentration from the absence of development projects and with predicted development using the calculation of the box model. The highest concentration increase occurs in TSP pollutants of 5.55%, then NO2 1.03%, SO2 0.19% and the smallest, namely CO of 0.01%. Environmental conditions are very influential on pollutant concentration. Concentration of pollutants is inversely inversely with temperature. When high wind speeds and stable temperatures, the spread of faster pollutants and pollutant concentration does not accumulate around the source of emissions somewhere. The greater the wind speed blows then the polluting concentration will get smaller because it is dispersed in all directions.
Application of Learning Model Strategies to improve Islamic Learning Outcomes Akrim, Akrim
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 2 (2020): 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.v3i2.956

Abstract

This study aims to analyze the learning process of Islamic religious education in junior high schools. This study uses qualitative research, with the phenomenological approach of Al-Ulum MedanJakarta Integrated Islamic Middle School. Data collection techniques used in this study were observation, interviews, focus group discussions and documentation and then analyzed descriptively with an interactive analysis model. The results obtained are modeling learning strategies that have a good impact on improving student learning outcomes, by making some characters become models who practice certain materials in the learning process, so learning to dance from opening, core activities to closing. The conclusion of this study is the modeling learning strategy designed by the Al-Ulum Integrated Islamic Middle School to be superior and integrated characteristics of a junior high school, modeling learning strategies pay attention to the interests of students, the learning outcomes of Islamic religious education taught with modeling learning strategies are higher than those taught with conventional learning strategies.
The Effects of Sales Growth, Current Ratio, Total Asset Turnover, Debt to Asset Ratio, and Debt to Equity Ratio on the Return on Equity in Energy and Mining Companies Muhani, Muhani; Digdowiseiso, Kumba; Prameswari, Kintan Mayang
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.v5i1.3725

Abstract

This study aims to determine the effects of Sales Growth (SG), Current Ratio (CR), Total Asset Turnover (TATO), Debt to Equity Ratio (DER), and Debt to Asset Ratio (DAR) on the Return on Equity (ROE) of Energy and Mining sector companies, listed on the Indonesia Stock Exchange for the 2015-2019 period. The population in this study were 47 energy and mining companies. The sampling technique used was purposive sampling and obtained a sample of 14 companies. This study obtained the secondary data in the form of financial statements and can be accessed through www.idx.co.id. The analytical technique used in this study is linear regression of panel data using the STATA 16 program. The results showed that SG, TATO, DER, and DAR all had a insignificant effect on ROE in energy and mining companies. However, CR produced a negative and significant effect on ROE in these companies.
The Work Participation of the Elderly during the COVID-19 Pandemic in Palu City Kalvin Albert Parinding; Chairil Anwar; Suparman Suparman; Laendatu Paembonan
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.v4i4.3445

Abstract

This study examines the work participation of the elderly population (≥ 60 years) during the COVID-19 pandemic in Palu City. The sample was 80 respondents. The data analysis used probit regression. The results showed that only 36.26 percent of all respondents are still working. The COVID-19 pandemic changes variables affecting work participation of the elderly. The results of the analysis show that only two variables have a significant influence, namely age and health status of the elderly. As the elderly get older, the probability of the elderly participating in the labor market decreases. The elderly with a health condition have a greater probability of entering the labor market than the elderly with poor health conditions. Meanwhile, four variables did not have a significant influence during the COVID-19 pandemic, such as education, gender, status in the household and other sources of income (pension funds and remittance). Work participation is greatly affected by the presence of the COVID-19 pandemic.

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