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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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Analysis of Smart Tank Clean Water Supply Infrastructure Development Waluyo, Shiddiq; Purwanto, M Yanuar J; Pramudya, Bambang; Rustiadi, Ernan; Hasan, Moh
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.v4i4.3228

Abstract

This study aims to develop an appropriate clean water supply infrastructure, to increase the need for clean water infrastructure, especially smart tanks following the development of the city and society. Quantitative descriptive analysis is used to identify the existing clean water supply infrastructure. The results of quantitative descriptive analysis show that the existing service area of the Piping SPAM Cibinong urban settlement area is an area that is used as the center of urban activities with an existing service level of 17.26%. The existing raw water source used by PDAM Cibinong District is the Ciliwung River with a water discharge rate of 643.360 l/sec. PDAM Tirta Kahuripan in 2018 was only able to produce clean water of 643,360 l/second, so that there was a shortage of clean water in Cibinong sub-district in 2038 of 748 l/second, therefore we had to look for alternative sources of raw water. To be able to realize the fulfillment of clean water supply infrastructure in urban areas precisely in accordance with urban development, the construction of a water supply system is immediately carried out by developing clean water supply infrastructure, in this case the smart tank design. The development of clean water supply infrastructure is expected to be able to overcome the shortage of water supply infrastructure and clean water.
The Effect of Tax Avoidance and Profitability on Earnings Management with Corporate Governance as a Moderating Variable (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange 2016-2020) Yustina, Nirma; Paryda, Paryda; Murtanto, Murtanto; Faisal, Aris Riantori
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.v5i1.3757

Abstract

The purpose of this study is to examine the impact of tax avoidance and moderated profitability on corporate governance and earnings management empirically. From 2016 to 2020, the population for this study was Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX). The sample for this study was constructed using a purposive sampling method, resulting in a sample of 46 manufacturing firms. Secondary data is what is being used. Techniques for documenting data collection from www.idx.co.id. MRA (Moderated Regression Analysis) was used to conduct the analysis, which was carried out using the Eviews version 10 application. The findings of this study indicate that tax avoidance has no discernible effect on earnings management, profitability has a significant negative effect on earnings management, corporate governance can mitigate the effect of tax avoidance on earnings management, and corporate governance can amplify the effect of profitability on earnings management.
Risk Management Analysis Based on Environmental and Social Aspects Case: PT A Permata Kardina Putra; Ancella Anitawati Hermawan
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.v4i4.3358

Abstract

This study aims to analyze environmental and social risk management in fertilizer companies. Environmental and social aspects are essential for fertilizer companies because chemicals as the primary raw material risk pollution to the environment. In addition to the environmental impact, the Company also has a potential impact from business activities on employees and the surrounding community. Companies need to implement risk management related to environmental and social aspects in an orderly manner. This study uses qualitative methods using interviews and documentation. The study results indicate that the Company has made efforts to carry out risk management related to social and environmental aspects. However, companies in implementing environmental performance are carried out partially so that the measurement of sustainability strategies does not include environmental and social factors as key performance indicators. The absence of key performance indicators for environmental and social aspects impacts the Company's ineffectiveness in managing environmental and social risks. Companies need to make key performance indicators based on social and environmental elements to achieve sustainability goals.
The Notary Responsibility for the Development of Dedies that Contains False Data in the Agreement Cindy Daniela Lamandasa; Tri Hayati
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.v5i1.4021

Abstract

Notary deed as authentic becomes the strongest and most complete evidence, and has an important role in every legal relationship in people's lives. Therefore, the existence of a notary deed is expected to provide legal certainty and legal protection for the community. However, in practice, it was later discovered that the deed made by a notary contained false data provided by the parties in the deed. Thus, the purpose of writing this scientific article is to analyze how the notary's responsibility is in making a deed with false data and the legal consequences of a deed containing false data. This research is classified as a normative research type supported by secondary data whose data collection is carried out by the library research method and the data obtained from the research results are processed by qualitative methods. The results of this study indicate that if the Notary has fulfilled all the provisions in making a Notary deed correctly, then the Notary deed made based on false data, the Notary cannot be held legally responsible. However, Notaries still need to be careful and uphold the code of ethics of the Notary profession in carrying out their duties and positions. Furthermore, the deed made by a Notary containing falsified data due to the party's error resulted in the deed being null and void.
Analysis the Influence of Service Quality, Social Media, Price Strategy to Purchasing Decisions and Store Loyalty Yanti Mayasari Ginting; Fransiska Natalia Ralahallo; Obet Eko Wiranto
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.v5i1.4301

Abstract

This study aims to determine the effect of service quality, social media, price strategy on purchasing decisions and store loyalty. The data used in this study is primary data obtained from the distribution of questionnaires. The population in this study are customers who have purchased products at PT Bintang Lima Pekanbaru. The sample in this study used non-probability sampling by using purposive sampling method. Respondents who answered the list of statements were people aged 17 years and over in the city of Pekanbaru. The number of samples in this study amounted to 150 samples. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that the variables of service quality, social media, price strategy have a significant effect on purchase decision, while the service quality and social media have no significant effect on store loyalty, but the price strategy and purchase decision have a significant effect on store loyalty.
Force Majeure for E-commerce Transaction during the Covid-19 Pandemic Wilma Laura Sahetapy
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.v4i4.3103

Abstract

Covid-19 pandemic has brought major changes to the economic structure. Some changes in the economy appear to be declining in conventional activities, but e-commerce transactions actually show a rising curve during the pandemic. The pandemic makes e-commerce transactions a better option for the community to shop their daily needs, because all people must stay at home. The advantage of e-commerce transactions is the ease of use because all business people turn to this transaction. However, the increase in e-commerce transactions is also followed by numerous problems, such as breaking the agreement made during the e-commerce transaction. This agreement on e-commerce transactions does not provide clauses regarding force majeure. This actually makes consumers feel violated because the actual achievements that must be fulfilled cannot be done because of the condition of this 19th pandemic, such as the delivery limitations that cause delaying or finally cancelling the order by the business people. Force majeure in the Covid-19 pandemic can be categorized as an unexpected event that results in the cancellation of an achievement or delayed achievement. If the agreement made does not contain a force majeure clause, there is no legal force to challenge the default that has been done by the business people. Therefore, it depends on the clause that is included in making the e-commerce transactional agreements.
Family Work Conflict in the Pandemic Period for Indonesian Medical Representatives: The Meaningful Role of Work and Psychological Capital Dewi, Rusmalia; Parung, Joniarto; Artiawati, Artiawati
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.v4i4.3015

Abstract

Work-family conflict is a pressure that is experienced simultaneously by working adults which come from work and family domains. Previous research predicts work-family conflict from the role of meaningfulness of work or the role of psychological capital separately or in combination with other variables. Previous studies used non-pharmaceutical subjects with regular working hours in normal situations. This study examines the role of meaningfulness of work and psychological capital on work-family conflict in workers with high work pressure, long working hours and tend to be irregular. The research subjects are medical representatives (medrep) who work during a pandemic. All data were collected online and analyzed using multiple linear regression technique. The results showed that the meaning of work and psychological capital was able to reduce work-family conflict, although the contribution was small. Theimplication of this research is that it can help MEDREP to explore that there are other internal and external variables that can contribute greatly to reducing work-family conflict.
Development of Financial Accounting Subject Learning Modules Using Learning Management System (LMS) for Students of Class XI Accounting at SMKN 1 Boyolangu Yuli Ratnasari; Widiyanti Widiyanti; Marsono Marsono
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.v4i4.3145

Abstract

In accounting learning activities in schools, students are still minimal in using modules because there are no modules that are in accordance with student competence. In financial accounting lessons students are required to be able to understand the material and problems that exist for it needs a financial accounting module that can attract students to be active in working on problems in the form of case studies so as to improve the competence of accounting students. The purpose of this research is to design an e-learning-based financial accounting learning module using a learning management system for class XI students at SMKN 1 Boyolangu, know the validity of LMS-based financial accounting learning modules and find out the feasibility level of financial accounting learning modules using class XI learning management system at SMKN 1 Boyolangu. This type of research is Research and Development. 4D development model Thiagarajan, Semmel and Semmel, for the stage of deployment in the scope of smkn 1 boyolangu for accounting majors. The results of the study showed the development process produced the final product in the form of financial accounting modules with materials in odd semesters. Expert feasibility analysis of materials with an average score of 3.94, media expert eligibility of 3.95, eligibility by accounting practitioners 3.95 and student assessment results of modules 3.95. It can be concluded that the modules developed are suitable for use in learning activities.
Systematic Literature Review (SLR) Al-Qur'an-Hadith Subjects at Madrasas Nurbani Nurbani
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.v5i1.3640

Abstract

Al-Qur'an-Hadith is one of the subjects that must be taught to students at the Madrasah Tsanawiyah level, from the ibtidaiyah / diniyah Awaliyah level, tsanawiyah to the level of 'aliyah. Like other subjects, the subjects of the Qur'an-Hadith were also chosen as the object of research. Of course, in addition to being useful in answering related questions, it can also be useful as a reference material for research that raises the same issue, it is even expected to contribute to improving the problem-solving abilities of teachers and students in this subject in the madrasa environment as an Islamic Religious Education institution. This study uses the SLR (Systematic Literature Review) method. Data collection is done by documenting all articles that have similar research and are related to this title. The articles used in this study were 11 national journal articles indexed by DOAJ, Sinta, Garuda, Moraref, Neliti, Base, Crossref, Copernicus and Google Schoolar. Based on this research, it is concluded that in general, the problems of the subjects of the Qur'an Hadith are still dominated by the problem of teacher competence and the success of students in following the teaching and learning process. Based on a review of the literature selected in this study, it was found that teacher competence plays an important role, especially in designing learning and inculcating good values for students as the main target in learning the Qur'an Hadith, namely being able to realize it in everyday life.
Development of Integrated Learning Model Based on Local Culture in Improving the Competence of Kindergarten Children in Medan City Marbun, Sariana; Nasriah, Nasriah; Ray, Damaiwaty; Simatupang, Dorlince; Simanjuntak, Jasper
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.v4i4.3907

Abstract

This study aims to develop an Integrated Learning Model Based on Local Culture in improving the competence of Kindergarten Children in Medan City. Through Research and Development, researchers developed the Dick & Carey Learning Model Design. This research was conducted in three major stages, namely: 1) Preliminary Study; 2) Development; and 3) Validation Phase. The results of the preliminary research show that: (1) the forms and values of local culture can be integrated into learning in kindergarten; (2) Integrated learning based on local culture can be done in the classroom or outside the classroom; (3) In general, kindergarten teachers in Medan City are very weak in their understanding and skills in developing regional cultural values in learning; 5) Lack of facilities and infrastructure that supports the implementation of integrated learning based on local culture in kindergarten. 6) In general, children's mastery of regional cultural values is very weak. The Learning Design Models developed are: 1) Formulation of indicators of child development achievement; 2) Formulation of learning objectives related to local culture; 3) Development of learning materials and local cultural materials; 4) determination of the steps of learning activities; 5) the determination of media and learning resources, especially for the development of local cultural materials in learning; and 6) Development of assessment instruments.

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