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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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The Role of Financial Performance as Intellectual Capital Mediation Variable on Company Value in Pharmaceutical Sub Sector Companies Retno Paryati
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.v5i1.4417

Abstract

This study aims to determine the effect of intellectual capital on firm value in the pharmaceutical sub-sector listed on the Stock Exchange with financial performance as an intervening variable. The independent variable used in this study is intellectual capital as measured by the value added intellectual coefficient (VAIC). The dependent variable in this study is firm value measured using price to book value (PBV), while financial performance as an intervening variable is measured using return on assets (ROA). The sample used in this study were 8 pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2019 period. This study uses a quantitative approach with hypothesis testing using simple linear regression analysis methods, multiple linear regression analysis. To test the effect of mediation, the Sobel test was used. The results showed that (1) intellectual capital had no significant effect on financial performance. (2) intellectual capital has a significant effect on the level of firm value. (3) financial performance has no significant effect on the level of firm value. (4) Sobel test results show that financial performance cannot mediate intellectual capital on firm value.
Zakat on Banknotes in Fiqh Syᾱfi’ῑyah Perspective Muhammad Yasir; Tengku Sirajuddiin; Ahmad Alfajri
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 2, No 2 (2019): 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.v2i2.319

Abstract

One of the Islamic Shari'a is zakat, in addition to the value of the charity of zakat, it also serves as an economic boost for the poor. The obligation of zakat can be understood implicitly from the Qur'an and Hadith but the methods and criteria of zakat are not fully explained, this is where the different assumptions that lead to different practices and criteria are established, one of which is banknotes where some say obligatory and some not . This research is focused on zakat on banknotes, and the reasons that require paper money zakat according to the study of syᾱfi'ῑyahi fiqh. To obtain accurate data in this study, the authors conducted a literature review by using qualitative research methods. The data collection techniques were carried out by library studies, namely selecting and analyzing relevant literature and were seen as supporting material that discussed the problem of zakat money. From the results of this study, the authors find that banknotes is said to be obligatory, some said it is not mandatory. Opinions that say must give a reason, if the current position of banknotes in lieu of dirhams and dinars in the past then the wisdom that exists in dirhams and dinars is also on paper money that is valid in the present and when viewed in terms of the value of paper money This is instead of the value of gold and silver, which means that banknotes owned by someone instead of gold and silver are only in the form of the paper money must be zakat. Opinions that say they are not obliged to give reasons do not come up arguments that require currencies other than dirhams and dinars to be zakati, the lessons in gold and silver are not in currencies other than gold and silver. And currencies other than gold and silver have nothing in common with dirhams and dinars which can be explained to the obligatory zakat.
Conditional Criminal Voices against the Defendants of Criminal Acts of Corruption in Principle Perspective Justice and Legal Guarantee Ferry, Ferry; Kristanto, Kiki; Silam, Achmad Adi Surya G.
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.v4i4.2962

Abstract

Corruption crimes that have been occurring widely, not only harm the state's finances, but also have been a violation of the social and economic rights of the community at large, so corruption crimes need to be classified as crimes whose eradication must be carried out extraordinarily. Every person convicted of corruption is sanctioned in accordance with the provisions of the laws and regulations. One form of sanctions imposed by judges related to corruption cases is the Conditional Criminal verdict, which means that the criminal does not need to live inside the Correctional Institution. The verdict is indeed the power of the judge guaranteed in the Law of Judicial Power as well as related to conditional criminality as stipulated in Article 14a of the Criminal Code, but in the Corruption Crimes Act, there is no mention of criminal threats with conditional criminals. In other similar cases, there is a judge's ruling that does not impose a conditional criminal sentence but provides a prison sentence for the accused of corruption, resulting in inconsistencies in the application of the law by the judge in sending the accused to corruption. Therefore, with a conditional criminal conviction will have implications on the principle of justice and legal certainty for convicted other corruption cases, as well as for the Government and society in general in preventing and eradicating corruption cases.
The Effect of Third Party Funds and Non-Performing Financing on the Performance of Islamic Banks (Case Study at PT Bank Muamalat Indonesia Tbk) Alamsyah, Malikul Hafiz
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.v4i4.3513

Abstract

PT Bank Muamalat Indonesia Tbk. (“Bank Muamalat Indonesia”) is a financial institution that functions as a collector of funds from the public in the form of deposits and distributes them back to the public in the form of financing based on sharia principles. Sources of funds originating from public third party funds are in the form of Wadi'ah Current Accounts, Wadi’ah and Mudharabah Savings and Mudharabah Deposits. As a financial institution, the management of third party funds and redistribution in the form of financing will determine the bank's operating income, which in turn will affect the bank's financial performance which in this study is seen from profitability as measured by the Return on Assets ("ROA") ratio. The purpose of this study is to find out the influence of Third Party Funds ("TPF") and Non-Performing Financing ("NPF") on the financial performance of Bank Muamalat Indonesia. The type of research used is quantitative research, which is a type of research based on data analysis that can be calculated or is in the form of numbers. Data were collected through literature studies and 7-year financial reports of Bank Muamalat Indonesia, starting from 2014 to 2020. The results showed that 35.3% of the financial performance of Bank Muamalat was influenced simultaneously by TPF and NPF. Another variable of 64.7% that affects financial performance is not included in this study.
The Constitutional Context of Computing in Portugal - Article 35 Pedro Ramos Brandao
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 1, No 4 (2018): Budapest International Research and Critics Institute December
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v1i4.114

Abstract

the creation and evolution of Article 35 of the Portuguese Republic's Constitution. The ordinary legislation related to article 35. European legislation related to the protection of personal data. The General Regulation of Data Protection. 
Contribution of Investment Efficiency in the Relationship of Free Cash Flow and Firm Value at Indonesia Stock Exchange Hiya, Nirmadarningsih; Syafi’i, Muhammad
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.v4i4.3170

Abstract

The objective of this research is to examine the mediation effect of investment efficiency (ROA) and the moderation effect of Syariah in the relationship of free cash flow on firm value (Tobin q). Research population involved all manufacturing companies at Indonesia Stock Exchange on period 2012-2018. Purposive sampling was used as sampling technique and the obtained sample was 36 companies with total observation of 252. Hypothesis test was conducted with PLS-SEM analysis technique supported by software WarpPLS 5.0. Type of data was data panel with observation period from 2012 to 2018. Several empirical results were obtained. First, free cash flow has positive and significant effect on firm value. Second, free cash flow has positive and significant effect on investment efficiency. Third, investment efficiency has positive and significant effect on firm value. Fourth, Syariah does not have moderation effect in the relationship of free cash flow on firm value. Last, investment efficiency mediates partially the effect of free cash flow on firm value. From these results, several conclusions were made. Firm value can be indirectly affected through intervening variable. Mediation role played by investment efficiency informs that investment efficiency proxied by ROA can alleviate the contradictive results of empirical studies (research gap) concerning the effect of free cash flow on firm value.
Transcendent Philosophy: A Comparative Study on Mulla Sadra and Kant Fatemeh Sadat Basirizadeh; Narges Raoufzadeh
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 1 (2020): 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.v3i1.718

Abstract

In this paper, the author attempts to talk about the truth and objectivity of propositions in practical philosophy through a comparative method and the investigation of the philosophical principles of Kant and Mulla Sadra so as to feature the significance of the standards of the Transcendent Philosophy and investigates the view of both philosophers. It is also an investigation of Kant's refusal of presence as a genuine predicate, from one perspective, and Mulla Sadra's affirmation and exhibition of such predicates, on the other.
Juridic Analysis of Takaful Insurance as Islamic Financial Institution in Indonesia Connected With Law No. 2 Year 1992 Concerning Insurance Business Ramadhani, Rizal
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.v5i1.4454

Abstract

Where Islamic economics always prioritizes the blessings of every economic transaction, In Islamic teachings, insurance has actually been practiced since the time of the Prophet Muhammad until this insurance practice continued to be developed during the time of Khulafa 'al-Rasyidin, especially during the time of Umar bin Khattab. At that time, the government encouraged the population to perform al-`āqilah nationally. But now insurance as one of the financial institutions engaged in coverage is a modern institution that was invented by the Western world which was born at the same time as enlightenment. This institution together with bank financial institutions became the driving force of the economy in the modern era and continues to this day. This study uses a descriptive analytical method, which is a method of writing that aims to provide an overview and analyze the operational principles of Takaful Insurance as an Islamic financial institution in Indonesia in relation to existing and still valid laws and regulations. The approach used is a normative juridical approach, which is an approach in legal research (writing) using the primary source of secondary data. The results of this study explain that, Insurance is an institution that has been practiced before Islam came, which is commonly known as al-`āqilah. The institution was later ratified by the Prophet to become part of Islamic law as outlined in the Medina Charter and further developed during the Khulafa al-Rasyidin period, especially during the time of Umar bin Khattab. Takaful insurance operations are based on the principle of protection and profit sharing in accordance with Islamic Shari'ah, in the At-Takaful principle contained a broad meaning, in which the principles of mutual responsibility, mutual cooperation or mutual assistance, and mutual protection of each other's suffering are enforced each other. These three principles, basically worship, are in the form of tabarru (Dana). The difference between the operational principles of Takaful insurance and conventional insurance can be seen from the element of uncertainty (Gharar), namely in conventional insurance, life insurance agreements include Tabadduli contracts or exchange contracts in which premium payments are exchanged with the sum assured.
CBT Counseling with Cognitive Restructuring Techniques to Increase Self Efficacy in Students' Learning of Junior High School Mirza, Rina; Sitorus, Elida Afrilia; Purba, Wintrynavri Yanti; Sebayang, Misca Jesikapina Br; Sagala, Eslina
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.v4i4.3379

Abstract

This study aims to determine the effect of CBT counseling with cognitive restructuring techniques on increasing learning self-efficacy. The subjects used in this study were students of SMP Negeri 2 Silima Punggapungga as many as 75 students. The method used in this assessment is the Pre-Experimental design method with a one group pretest-posttest model. The hypothesis in this study states that there are differences in student learning self-efficacy before and after being given CBT Counseling with Cognitive Restructuring techniques. Self-efficacy learning in students will increase after being given CBT counseling with Cognitive Restructuring techniques. The results of data analysis using paired T test obtained the correlation value (r) between before and after conducting CBT counseling with cognitive restructuring techniques was 0. 507 with a significant 0.000 and T = -4.805 with a significant p = 0.000 <0.05 which indicates that there is a difference between self learning efficacy before and after CBT counseling with cognitive restructuring techniques, which means the hypothesis can be accepted. The conclusion is that CBT counseling with cognitive restructuring techniques has an effect on increasing learning self-efficacy in students of SMP Negeri 2 Silima Punggapungga.
Reconstruction of Western Civilization Viewed by Sayyid Abû al-asanas' Alî al-Ḥasanî al-Nadwî Sori Monang
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 1, No 2 (2018): Budapest International Research and Critics Institute June
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v1i2.8

Abstract

al-Nadwî has a "myriad" concept, both in written form and in the practical form of everyday life that is large enough to solve the social-theological problems that are being colonized by today's Western civilization. Western education led to the frost and decline of morality due to the loneliness of spiritual decline. Al-Nadwî also gave various analyzes that Western Education orientation is a lot of material, wants a high position and earn a large salary without implanting spiritual value. Secularization is a political movement, and in the history of this political movement was introduced by the West to strengthen its existence as an invader of civilization.

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