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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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Effect of Accounting Information Systems and Internal Control Systems on the Quality of Financial Reporting with Organizational Commitment as Moderating Variables at PT Mopoli Raya Syahmina Hamimi; Irfan Irfan; Widia Astuty
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.v4i4.3419

Abstract

This study aims to determine and analyze effect of accounting information systems and internal control systems on the quality of financial reporting with organizational commitment as moderating variables at PT Mopoli Raya. This research method uses quantitative associative. The object of the research was PT Mopoli Raya with a total population of 45 people, all of whom were used as research respondents. The data analysis used a structural equation modeling-partial least square (SEM-PLS) approach. The results of the study found that the accounting information systems effect on the quality of financial reporting. Internal control systems effect on the quality of financial reporting. Organizational commitment moderates effect of accounting information systems on the quality of financial reporting. Organizational commitment moderates effect of internal control systems on the quality of financial reporting.
Analysis of Student Understanding Department of Sharia Accounting Faculty of Economics and Islamic Business IAIN Lhokseumawe on the Basic Concepts of Accounting Muhamad Syafril Nasution; Almira Keumala Ulfah; Ramadhan Razali
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.v5i1.3666

Abstract

The basic concept of Accounting is an urgent and basic subject that must be known by students, especially students majoring in Islamic accounting. The basic concept of Accounting is studied by students for two semesters in the accounting introduction course. The purpose of this research is to find out the extent of the understanding of students majoring in Sharia Accounting in understanding the basic concepts of accounting. The method used in this study is the mix method. While the results found are: first, students still lack understanding about the terms of basic accounting concepts. In addition, students also lack understanding about the method of calculation in accounting. Second, the knowledge of accounting in students has an effect on understanding the basic concepts of accounting in students. Third, the interest in studying accounting in students affects the understanding of basic accounting concepts in students. Third, the teaching style of lecturers introducing accounting has an effect on understanding the basic concepts of accounting that exist in students.
Introduction Activities Toilet Training for Children Age 5 -6 Years at TK Paud Terpadu Seruni, Malomba Village, Dondo Palu District, Central Sulawesi Andi Agusniatih; Masita Masita
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.v5i1.4321

Abstract

This study aims to help children increase their success in defecation activities through the introduction ofactivities toilet training. This research was conducted on children aged 5-6 years at the TK PAUD Terpadu Seruni, Malomba Village, Dondo District. The research approach used in this study is a qualitative approach. Data collection techniques were carried out through observation, interviews and documentation. The results of initial observations showed that there were 3 children out of 12 children who had not been able to carry out defecation activities according to the observed indicators. After being given an introduction through toilet training in 9 meetings for 2 weeks, the results of the study showed that the three previously unsuccessful children were able to perform the steps to defecate well.The results of the study were obtained from the observation of the 3 aspects used. First, the cognitive aspect, namely the child knows when it is time to defecate and urinate, the child is able to communicate when he wants to defecate, the child knows the cause of the urge to defecate, the child knows the benefits of defecating, the child knows the steps to defecate, the child can imitate behavior. Such as defecation and urination in the right place, children know the benefits of defecating in place, children know etiquette when entering the toilet or bathroom. Second, the affective aspect, namely the child shows shame if he does not urinate in the toilet, the child is not fussy when urinating in the toilet, the child does not hold back the urge to urinate, the child takes steps to defecate, the child uses the toilet when defecating, the child does toilet etiquette. Third, the psychomotor aspect, namely the child fulfills the aspect of motor readiness, the child can carry out activities after defecation and urination, the child performs etiquette in and out of the toilet correctly. Thus, all children aged 5-6 years who are in TK PAUD Terpadu Seruni, Malomba Village, Dondo District and can carry out defecation activities according to the indicators mentioned above. And it is hoped that parents and teachers will continue to provide supervision of children's defecation activities.
Empowerment of the Fisherman Community Based on Local Wisdom in the Administration District of a Kepulauan Seribu DKI Jakarta Province Purnomo, Purnomo; Daraba, Dahyar; Achmad, Mansur; Tahir, Irwan
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.v4i4.2904

Abstract

This study aims to find a new model of community empowerment based on local wisdom, natural capital and accelerated social capital with the duties and functions of district officials in providing public services, both formally and in terms of providing facilities and infrastructure (public goods), using qualitative descriptive methods. The information is determined by purposive sampling technique for competent parties to provide accurate information related to the problem. While the snowball technique is used on the policy object that has an impact. Interviews, Observations and Literature Studies are the techniques used in collecting data. Meanwhile, data reduction, data presentation and conclusion drawing are qualitative data analysis techniques used in this study. The results of this study are it depicts the Empowerment of the Fisherman Community of the Kepulauan Seribu, Social Capital and Natural Capital to accelerate with easy access to public services and public goods to improve the quality of life and competitiveness. Regulating the use of natural resources with coral reef and mangrove ecosystems through zoning, so that they can manage tourism objects with different characteristics. Cultivating New Livelihoods due to the growing development of the fisheries, tourism, transportation, micro-trade businesses, services, and other employment opportunities along with the activities in the Kepulauan Seribu. 
State Defense Education: The Urgence of Challenges and Opportunities in the Society 5.0 Era Arifin, Arifin
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.v5i1.4206

Abstract

Globalization is an opportunity and a challenge that must be faced by all citizens of the world, including Indonesia. The development of increasingly advanced information and communication technology will have a positive or negative impact on the sovereignty of a nation. In addition, globalization also provides access to information that is easier and faster to spread throughout the country, creating global transparency where the physical boundaries of a country's sovereignty are threatened with various disturbances and obstacles. This study uses a normative juridical approach aimed at knowing more about state defense education and its urgency in the era of society 5.0, so in order to maintain the integrity and sovereignty of the Indonesian state from various bad things caused by the development of globalization.
The Effects of Inflation, Exchange Rate, and Import on Value Added Tax and Sales Tax of Luxury Goods Bambang Subiyanto; Tiara Pradani; Kumba Digdowiseiso; Nada Virgita
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.v5i1.3611

Abstract

This study aims to examine the effects of inflation, exchange rate, and import on value added tax (PPN) and sales tax of luxury goods (PPnBM) over the period 2016-2020. This type of research is quantitative using the purposive sampling technique. Based on the predetermined criteria, a sample of external macroeconomic indicators that are subject to PPN and PPnBM is selected in 2016-2020. The results of this study indicated that both inflation and exchange rate had no significant effect on value added tax and sales tax of luxury goods. In contrast, import produced a positive and significant effect on value added tax and sales tax of luxury goods.
Environment Conservation in Pressing Climate Change Environmental Fiqih and Islamic Law Abdurohim, Abdurohim
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.v5i1.3804

Abstract

The world's climatic conditions are increasingly concerning due to pollution from household waste to industrial waste which causes acid rain, climate change, ozone layer erosion, water, air, and soil quality must be considered so as not to cause harm to humans and other living things. Environmental preservation makes it a burden for humans as subjects to maintain environmental sustainability which is getting worse and weak supervision and law enforcement also affect the decline in water, soil, and air quality. This research was conducted to demonstrate the strategic role of humans in controlling water, air, and soil pollution as well as preventing climate change in issuing permits, monitoring, imposing sanctions, and efforts to overcome those that cause a spike in greenhouse gasses.
An Analysis on the Role of Student Association of Siyasah Department in Political Education at Public Islamic University of Sumatera Utara Purba, Mhd Hafizal Ashari; Lubis, Suwardi; Maas, Linda Trimurni
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.v4i4.3123

Abstract

The Research used descriptive qualitative method with student political education through Student Association in general. The data were gathered by conducting library research, interviews, and documentary study. Political education is highly needed for a dynamic life of the nation. However, it has a problem since there is imbalance in political development, especially in political socialization with economic development in national development which a part of political socialization in its process. The imbalance is the effect of political participation which does not achieve it totality. The objective of the research was to find out the development of student political education and some efforts to solve obstacles and the dynamics of the development. Besides that, this research was intended to find out the role student association increasing their knowledge and mentality in establishing their intellectual. This research was also expected to be the reference in increasing student political education. It could be concluded that Student Association of Siyasah and Law Department, UIN (Public Islamic University) of Sumatera Utara had done its task ad function well through student affairs programs and is considered successful in guarding the process of student political education. This success is closely related to cooperation between students and the officials in campus in guarding student affairs programs.
Strategy for Developing Learning Materials Oriented to Outcomes Based Education Curriculum Ghofur, Abdul; Polili, Andi Wete; Destiara, Ria Fuji
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.v4i4.2730

Abstract

This study aims to explain the strategy for developing learning materials of Research Methodology courses oriented to O.B.E based curriculum. This study used a qualitative research approach with research and development design. The focus of the research is the process of developing learning materials for Research Methodology courses oriented to O.B.E based curriculum, starting from needs analysis phase to implementation phase. Data were collected using observation techniques. Furthermore, the data were analysed using descriptive narrative technique. Based on the analysis, it is obtained a description that to develop learning materials for Research Methodology courses oriented to O.B.E based curriculum, should carry out the following activities: (1) conduct an analysis of the characteristics and objectives of O.B.E based curriculum and Research Methodology courses, (2) prepare the design of learning materials for Research Methodology courses that are in accordance with the objectives and characteristics of O.B.E based curriculum, (3) develop learning materials, (4) validate learning materials, (5) revise learning materials, and (6) conduct a try out of learning materials. By using this strategy, it can be obtained learning materials for Research Methodology courses that are valid, practical, and effective which can be used to support the implementation of O.B.E based curriculum.
Effect Of Profitability, Leverage, Composition of the Board of Commissioners, Audit Committee and Fiscal Loss Compensation on Tax Avoidance in Banking Companies in BEI Siregar, Pardomuan; Pakpahan, Ardy Johannes; Sipahutar, Tetty Tiurma Uli
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.v4i4.3271

Abstract

This study aims to determine the relationship between profitability, leverage, and composition of the board of commissioners, audit committee, tax loss compensation on tax avoidance in companies banks listed on the Indonesia Stock Exchange in 2017 – 2019 The research method used is a quantitative research method with a descriptive approach. The research population is 39 companies. The sampling technique used is purposive sampling. Based on the results of the study showed that partially profitability has a positive effect on tax avoidance, but leverage, the composition of the board of commissioners, audit committee, and fiscal loss compensation on tax avoidance. The results of the study simultaneously show that the variables of profitability, leverage, composition of the board of commissioners, audit committee and compensation have no simultaneous effect on tax avoidance.

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