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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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Application of Islamic Values in the Application of Human Resource Management Practices (Studies in Islamic Hospital Fatimah Employees Cilacap) Rizki Indah Kartikasari; Mirwan Surya Perdhana
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.v4i4.3321

Abstract

Management is a product of community culture. Management practices that are successful in a country or a company may not necessarily be applicable elsewhere due to differences in culture and values. Indonesia is a country with a Muslim majority, so Islamic values are part of the lives of Indonesian Muslims, one of which is in the process of implementing Islamic Work Values (IWV) in the workplace. This study will discuss the application of Islamic values in the practice of Human Resource Management and how important it is to apply these Islamic values in the workplace. The data collection method in this study used an interview technique conducted with 5 employees at the Fatimah Islamic Hospital in Cilacap. The method used is a qualitative method with a phenomenological approach. The results in this study indicate that the application of the values of trust and responsibility, fairness, Ihsan, mutual assistance, and deliberation have been implemented well in the practice of Human Resource Management. All of the informants felt that applying Islamic values in the workplace could improve their quality, create a feeling of security, comfort, and increase morale as well as a reminder to align their intentions and goals at work.
Designing Risk-Based Internal Audit Plan in the Internal Auditor Division (A Case Study in PT. XY) Sudarmono Sudarmono; Agustinus Nicholas L Tobing
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.v5i1.3755

Abstract

This study analyzed the design of a risk-based audit plan in the internal audit division (a case study of PT. XY). It is expected that the implementation of a risk-based audit plan in the internal audit division can support the achievement of the strategic plan of PT. XY. This research used a qualitative method with a descriptive design. The data collection technique was carried out by document analysis and interviews with structured questions, while the analysis technique was conducted with data reduction, data display, and concluding. This study concluded that using the risk-based internal audit plan method yielded several advantages, including more measurable auditable areas aligned with company objectives, number of mandays efficiency, and budget efficiency. Therefore, the authors suggest applying risk-based internal audit (RBIA) in the audit planning process for the following years and performing assurance mapping as a critical factor in supporting the audit planning process.
Effect of Profitability, Leverage and Capital Intensity on Tax Aggressiveness Moderated Market Performance Maulana Yusuf; Lestari Manurung; Aris Riantori Faisal; Murtanto Murtanto
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.v5i1.3905

Abstract

This study aims to analyze the effect of profitability, leverage, and capital intensity on tax aggressiveness with market performance as a moderating variable. The dependent variable is tax aggressiveness, while the independent variables are profitability, leverage and capital intensity, which are moderated by performance. The population of this study uses property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The method used is purposive sampling with certain criteria. The type of data used is secondary data. Data analysis used panel data regression analysis with moderated regression analysis using software eviews 10. The results showed that profitability had no significant effect on tax aggressiveness, leverage had no significant effect on tax aggressiveness, capital intensity had a significant effect on tax aggressiveness, market performance moderated the effect between profitability, leverage and capital intensity on tax aggressiveness. The novelty of this research is adding a moderating variable of market performance. The variable of tax aggressiveness is influenced by the independent variable by 23.4%.
Fractional Counting Understanding of Students in Jagoan Muhammadiyah Islamic Elementary School (MI Muhammadiyah Jagoan), Boyolali Prabowo, Wisnu Aji
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.v4i4.3181

Abstract

Counting skill is a basic ability that must be possessed by students as a provision in everyday life. Fractions understanding is not only a number calculation but also a problem-solving process. Therefore, students must be able to understand fractional calculations before understanding the next material. This research was a qualitative descriptive study with a sample of 20 4th-grade students in Jagoan Muhammadiyah Islamic Elementary School (MI Muhammadiyah Jagoan), Sambi, Boyolali. Data collection techniques were interviews, observation, and study documents. The triangulation technique was employed to achieve data validity. Data analysis used interactive techniques with stages of data collection, data reduction, data presentation, and drawing conclusions. The purpose of this research was to observe the students' understanding of counting fractions. The results revealed that most students were still deficient in understanding fractions. It could be seen from the classical average of students that the score was only 16, which was still far below the Minimum Completeness Criteria (KKM) of 65. Of the 20 students, none of them achieved a score above the KKM. 
Legal Aspects of Patient Care with Homecare Services Based on Pratama Clinical Practices Sylvana, Yana; Utomo, St. Laksanto
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.v4i4.3485

Abstract

Health services are evolving at a breakneck pace in the globalization era, especially in the middle of the Covid-19 pandemic, which has created massive patient lines at health care institutions. Homecare services are a viable option in the middle of the COVID-19 epidemic, as some people are hesitant to visit a hospital for fear of contracting the virus. On the other hand, when someone is ill, they require competent medical treatment. Homecare services are continuous and comprehensive care provided to an individual or family in their home and are included in the medical services available at the Primary Clinic, as defined in the Minister of Health Regulation Number 9 of 2014 about Clinics. However, with the increasing availability of homecare services, the issue is that an increasing number of health workers are providing homecare services independently, without involving established health facilities. If a health worker provides homecare services independently and does not adhere to administrative rules, it is inevitable that the homecare service will breach medical service standards, ethics, discipline, or the law.
Concept of Public Service in Indonesia (Literacy Analysis of Public Service Implementation in Indonesia) Jamil Bazarah; Nanik Pujiastuti
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.v5i1.4345

Abstract

Public service is a process of helping others in certain ways that require sensitivity and interpersonal relationships to create satisfaction and success. Every service produces products, both in the form of goods and services (Depdagri, 2004). While the main reference in the implementation of public services (Law No. 25 of 2009 on Public Service), it is explained that public services are activities or series of activities to meet the needs of services in accordance with the laws and regulations for every citizen and resident of goods, services, and / or administrative services provided by public service providers. Poor public service in Indonesia is no secret. Among the state apparatus still seems to complicate the service, so it appears if it can be complicated why it should be facilitated; if it can be slowed down why it should be accelerated; The affairs of the state cannot be finished by us alone, and so on. Such patterns and attitude patterns are certainly not in line.  Public service is a basic function of government, as governments have historically existed and been held to meet the interests and needs of the community or its members. Public service is a product of public bureaucracy received by users and the public at large. Therefore, public services can be defined as a series of activities carried out by public bureaucratic institutions to meet various forms of needs and interests of user communities. The government basically has the basic function of service in accordance with the history of the formation of the state / government with the concept of the state as a night watcher, therefore the government is obliged to serve its people to meet various needs of the community, especially basic human needs such as security, peace, and others. In contrast to various service products in the form of goods that are easy in quality value, in terms of service products in the form of services that are not easy to be in the quality value. However, goods and services are often complementary or complementary to each other, making it difficult to separate from each other. A product in the form of goods is often accompanied by a service, such as car sales business accompanied by service services in the form of warranty and service. Likewise, service services are also often accompanied by the existence of goods services. For example, electricity installation services will certainly be accompanied by the installation of electricity poles and other supporting equipment. Service services are intangible goods, so they do not appear (intangible). Although the form is not visible, but in the process of its implementation can or can be observed and felt, for example a service can be judged to run quickly, slowly, pleasantly, difficult, cheap, or expensive in terms of cost.
Ethics of the Notary Profession and Challenges in the Digital Era Rusdianto Sesung; Citra Mayasari
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.v5i1.4122

Abstract

Notaries in carrying out their positions, notaries must comply with the Notary Code of Ethics. However, the rapid development of digital technology has led to legal changes, which have an impact on problems in the implementation of notary professional ethics. It is possible that Notaries will be trapped in new phenomena that can ensnare them into legal problems in the future. This research raises the issue of the form of implementing notary professional ethics and its challenges in the digital era. This research is a normative juridical research using a statutory, conceptual, and case approach. Legal materials were collected through literature study and analyzed using qualitative analysis. The results of the study conclude that the challenge for notary professions in the digital era, in implementing Notary ethics, is that a Notary must have skills (skills), knowledge (insight or knowledge), and attitude (attitude or behavior) to understand digital technology. Because, if the Notary does not understand the characteristics and intricacies of digital technology, it will slip into a deviation from Notary ethics. Notaries will find it difficult to sort out which ones are prohibited and allowed to promote on social media or on digital media. Notaries must master digital technology as a provision for the implementation of notary professional ethics in the digital era.
Local Development Bank Strategies to Face Local & Global Challenges Didi Haryono; Hanief Saha Ghafur
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.v5i1.3638

Abstract

This paper discusses and analyzes the strategy and role of the Regional Development Bank, in this case the West Kalimantan Bank and its relationship in facing local and global challenges. Currently, West Kalimantan Bank is entering the Global business in the banking industry in Indonesia. The regional image attached to the Regional Development Bank gives its own color in international business competition in Indonesia. With the achievement of excellent performance from year to year, as well as international business growth opportunities, especially export-import transactions in Indonesia, making Regional Development Banks new to international business in Indonesia need to formulate the right strategy in order to survive in the face of competition with other banks. The purpose of this paper is to identify the strategies adopted by BPD in entering international business, analyze whether the strategies adopted by BPD banks in international business in Indonesia are appropriate and identify the Key Success Factors of BPD in international business. This is the biggest challenge for development banks. Regions (BPD) in encouraging regional economic competitiveness. The methodology used is qualitative with the method of literature review and interviews and the method of Focus Group Discussion. It also uses a SWOT analysis. The results obtained are a number of strategies must be carried out to increase the role of the West Kalimantan BPD in contributing to the welfare of the province of West Kalimantan. 
The Use of Mind Mapping Model in Learning Argumentative Essay Writing Saputra, Nanda; Setiyawan, Dwi; Sumarlam, Sumarlam
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.v4i4.3060

Abstract

Students sometimes struggle with writing argumentative essay. To address this obstacle, this study attempts to include the Mind Mapping approach into the writing learning process. The objective of this study was to ascertain the procedure and outcome of argumentative essay writing. The writing process was elicited through interviews and open-ended questions; the writing results were elicited via a written exam. The approach employed is one of descriptive qualitative analysis. The results of post-test study indicate that students' comprehension of the generic structure of argumentative essays has considerably improved. That is, the Mind Mapping style of writing instruction can help students enhance their ability to write argumentative essays. Additionally, student responses indicate that they find it simpler to create argumentative and more focused essays using the Mind Mapping approach since it enables them to develop ideas more solidly and coherently.
Representative Democracy and Constitution Pancasila Perspective with the 1945 Constitution Patarai, Muhammad Idris
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.v4i4.3355

Abstract

The process of receiving aspirations has several pathways or mechanisms, it can be at the time of research, it can be the mechanism for receiving aspirations in the parliament building from or from the mass media, social media, it can also be from the political infrastructure, namely the political parties from which they come, from interest groups or pressure group. The legislature is relatively busy and has a solid agenda of activities and therefore the members in it should ideally have adequate capacity and competence for their duties and functions. The duties and functions of representing the people have been carried out at the time of his representative inauguration as a member of parliament. His authority to choose the chief executive apart from increasing his authority and charisma as a representative of the sovereign people; also at the same time means not returning some of its functions and authorities which have been handed over and received from the people in the general election. This is where the confusion of the direct executive leadership election system, both in the presidential and regional elections. It is even worse when viewed in terms of the constitution, in this case, the source of law which abstracts the empirical values contained in the preamble of the constitution (the Preamble) or the basic values (intrinsic) which are the philosophy as well as the basis of the state, namely Pancasila. In the 4th (fourth) precept, it expressly reads: "Popularity Led by Wisdom of Wisdom in Deliberation/ Representation", but its existence in the Body (article 1 paragraph 2) of the 1945 Constitution of the Unitary State of the Republic of Indonesia is implied and hidden.

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