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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 Effect of Human Resources Competence, Application of Local Government Accounting Systems, and Internal Control Systems on the Quality of Local Government Financial Reports Ali Imransyah; M. Ardiansyah Syam; Syahril Djaddang
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): 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.v5i2.4626

Abstract

This research was conducted to determine the factors that effect the quality of local government financial reports. The factors were "the effect of human resources competence, the application of the regional government accounting system, and the internal control systems on the quality of theWest Bandung district government financial report with the utilization of accounting information technology as moderation variable". The population in this research are employees of the regional work unit (SKPD) in West Bandung district. The saturation sampling technique used in this study was 63 SKPD staff. The data collection in this study used a questionnaire. Data were processed using multiple linear regression analysis. The results of hypothesis testing is the human absorption compentcy, the application of government accounting systems, utilization information technology, and internal control systems partially has a positive effect on the quality of the financial statements of the Government ofWest Bandung district.
Legal Protection of Marital Property through the Creation of a Marriage Contract Andhika Rizky Pratiwi; Areta Edgina Apta Maharani; Nabila Pangesti Yudhiasti; Sahat Tua Richard Alexanderth
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): 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.v5i2.4667

Abstract

Married Indonesians who have never entered into a marriage contract face conflict over the division of common property during divorce. On the other side, the Religious Courts have difficulties deciding such matter since neither party entered into a marriage contract, and thus lack authentic evidence related to the origin of the husband's and wife's property. The objective of this study is to examine the legal protection of marital property through the use of a marriage contract deed. This paper employed juridical-normative legal research. Subsequently, the object was studied qualitatively. The study's findings indicate that legal protection of assets in a marriage contract can occur only after the wedding take place. Where a marriage contract serves as a law for the parties, this is in accordance with Civil Code Article 1338. Additionally, Article 29 of the Marriage Law requires that the agreement's contents be carried out in good faith, taking into account applicable law, religion, standards of decency, and public order. Unless one of the parties breaches the marriage contract and causes harm to the other party, the court may grant compensation to the aggrieved party, which may include both demands for the agreement's execution as well as compensation.
Understanding Binary Options in the Context of Trading Law in the Digital Era Syam'un Syam'un; Sardjana Orba Manullang; Tamaulina Br Sembiring; Irma Rachmawati Maruf; Prasetyono Hendriarto
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): 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.v5i2.4692

Abstract

This paper examined various information content to gain an in-depth understanding of the status or law of Binary Options in Indonesia's trading context. In recent years, the development of digital-based businesses has been growing and proliferating, thus requiring an explanation of the legal status in business and trade. Therefore, we have obtained research evidence that provides a comprehensive understanding of the existence of binary options and their legal status. Before concluding, of course, we need a scientific data processing process to account for these findings regarding the validity and reliability of these findings. As for the process, we get the data through a Google search on some sources of binary business literature and legality both in the Indonesian context and internationally. So, based on the results of the study and discussion, we can conclude that the legal status of binary options trading is a business that is forbidden due to the nature of its work is highly speculative or chancy, and this is not in line with the context of the legal status in Indonesia. It is hoped that these findings will add to the repertoire of scientific understanding of business and trade in Indonesia, especially in the digital era.
The Role of Compliance Function as a Moderation in the Relationship of Good Corporate Governance (GCG) and Enterprise Risk Management (ERM) against the Value of Listed State-Owned Enterprises in Indonesia Yehezkiel Adiperwira
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.v5i1.4506

Abstract

Organizations are affected by the governance framework when conducting business activities. Organizations need to ensure economic, social and environmental added value. Changes in the business environment and technological developments cause every company to need to increase the value of the company. This ultimately led to a good supervision system called Good Corporate Governance (GCG). This research specifically raised SOEs as research objects because of SOEs.  This study aims to test and analyze the influence of Corporate Governance and Enterprise Risk Management (ERM), to test and analyze the impact of moderation compliance functions on the relationship between Corporate Governance, Compliance Function on the relationship between Enterprise Risk Management (ERM), towards the Value of Listed State-Owned Enterprises in Indonesia.  This is research with a quantitative approach. This study examines the influence of Good Corporate Governance (GCG) and the implementation of risk management on Company Value with the disclosure of Fraud Control Plan as moderation. The sample selection conducted in this study uses a non probability sampling method with a purposive sampling method.  In state-owned enterprises listed on the IDX, the implementation of Good Corporate Governance (GCG) has a significant positive effect on the value of the company. In state-owned enterprises listed on the IDX, ERM disclosure has a positive and significant effect on the value of the company. In state-owned enterprises listed on the IDX, the compliance function is not able to moderate the influence of GCG implementation on the value of the company. In state-owned enterprises listed on the IDX, the compliance function is not able to moderate the influence of ERM disclosure on the value of the company.
Study of Succession and Role of Family Members in Family Business Agus Santoso; Susilo Toto Raharjo
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): 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.v5i2.4615

Abstract

The growth of the family business cannot be separated from the problems that occur among fellow family members, such as the crisis of trust of fellow family members, conflicts in decision making, conflicts in leadership succession (successor to the throne), differences in managerial mindset between the first generation (founder) and the second generation (successor). Socio-Emotional Wealth (SEW) is one of the non-financial factors that can affect the sustainability of the family business, both during the transition process and the sustainability of the business. In addition, strong leadership, familial values, organizational transformation, succession, culture and attractive talents are needed to build longevity from generation to generation and the development of the family business. This research focuses more on family business succession, SEW, and family business diversification. The purpose of this study is to test the success of the succession process in business continuity in family companies, as well as to test the role and commitment of family members in business diversification in family companies. This research uses qualitative methods with a case study approach. Techniques in collecting data are observation and in-depth interviews. The results of the study obtained show that the commune and good relationships between family members, as well as the values and family culture maintained by the company will form a good and healthy Socio-Emotional Wealth. Where a healthy SEW will greatly affect the company's decision making during the succession process, diversification, and continuity of the family business.
Prayer Movement Material and Its Effect on PAI Learning Outcomes (Case Study at SMP Negeri 2 Simeulue Timur) Adi Saleh; A’zizah A’zizah; Wolly Mistiar; Evi Mulyama
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.v5i1.4555

Abstract

The competency base of Islamic subjects developed at SMPN 2 Simeulue Timur is directed at the growth of faith and piety to Allah SWT, mastery of academic abilities, arts and complete personality development. This research includes the type of quantitative research, In accordance with the type of research, this research uses a quantitative approach. The data analysis technique used is the analysis of "Product Moment." Based on the results of the calculation of the product moment correlation rxy = 0.824. After consulting with the product moment rtable at a significance level of 5% with N 30, it was obtained that rtable = 0, 361 while at the 1% significance level, the value of rtable = 0.463 looks at the results of the presentation of the data above, it can be said that rxy (calculated) is greater than rt(r table) both at the 5% and 1% significance level if described, then rt 0361 < 0824 > 0.463. Thus, the hypothesis which reads that there is a relationship between Islamic learning achievement and the practice of praying for students at SMPN 2 Simeulue Timur, can be accepted. Thus the working hypothesis proposed is proven, because the results of the study prove that there is a positive and significant correlation between fiqh learning achievement and students' prayer practice. 463 Seeing the results of the presentation of the data above, it can be said that the rxy (calculated) is greater than the rt (r table) both at the 5% and 1% significance level if described, then rt 0361 < 0824 > 0.463. Thus, the hypothesis which reads that there is a relationship between Islamic learning achievement and the practice of praying for students at SMPN 2 Simeulue Timur, can be accepted.
Strategy for Writing Research Results Articles in Order to Penetrate Reputable Journals: A Case Study of PNBP Research FKIP Mataram University in 2020 Nuriadi Nuriadi; Ni Nyoman Sri Putu Verawati; Saharudin Saharudin; Ilham Syahrul Jiwandono
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): 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.v5i2.4658

Abstract

Research as one of the pillars of Tridharma apart from education and community service, has a central role in the effort to realize the vision of FKIP Mataram University. But the problem is, there are still many FKIP lecturers at the University of Mataram who have not published their research results in 2020. Strategies and tricks are needed so that lecturers can publish their research results. The method in this study uses a qualitative method with the type of case study. The research flow goes through the stages of preparation, implementation and data analysis. The research location is at FKIP, University of Mataram. Data sources are primary and secondary data sources. Primary data sources are lecturers at the Faculty of Teacher Training and Education (FKIP) who submit 2020 PNBP research spread across four majors, namely the Department of Education, Department of Mathematics and Natural Sciences, Department of Language and Literature and Department of Social Studies. While secondary data sources are reports and articles on the results of PNBP research in 2020. Data collection techniques use interviews and documentation. Data analysis uses data collection, data condensation, data display and drawing conclusions. Test the validity of the data using triangulation methods and references. The mandatory output in this research is scientific publication in national journals or proceedings. The additional output is an academic text that can be used as a policy at FKIP Mataram University. The results of the study show that there are still some obstacles faced by lecturers in publishing research results, namely: the ability to write and find ideas, the ability to use technology, foreign language skills, lack of cooperation, literature review.
Stock Return: Debt to Equity Ratio (DER) and Return on Equity (ROE) in Real Estate and Property Industrial Companies Malahayati, Rina; Tahir, Muhammad; Hasan, Muridha
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.v5i1.4495

Abstract

This study aims to determine the effect of Debt to Equity Ratio (DER) and Return on Equity Ratio (ROE) on stock returns. This research includes associative research. The population of this study are real estate and property industry companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period. Determination of the sample using purposive sampling method and there are 26 companies that meet the criteria as research samples. The results showed that the Debt to Equity Ratio (DER) had a negative but not significant effect on stock returns and Return on Equity (ROE) had a positive effect on stock returns.
The Effect of Emotional Intelligence and Learning Motivation on Accounting Understanding with Lecturer Competency as Moderating Variables (Case Study on Accounting Study Program Alumni) Lidya Kartika Dhewi; Nurul Hidayah
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): 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.v5i2.4606

Abstract

This study aimed to examine the effect of emotional intelligence and learning motivation on accounting understanding through lecturer competence as a moderating variable. This research is quantitative research with primary data in a questionnaire. The sample is a non-probability sampling method with 100 alumni respondents from several universities. Technical data analysis using Partial Least Square. The results showed that emotional intelligence and learning motivation had a significant positive effect on accounting understanding. In contrast, emotional intelligence and learning motivation through lecturer competence did not affect accounting understanding. Through the results of this study, it is hoped that universities have an essential role in increasing students' knowledge of accounting to produce quality graduates. This research is essential in the world of education, especially universities, which of course want graduates with the best quality, and so that students, when they graduate, can compete in the world of work.
Public Service Motivation, User Orientation, Affective Commitment, and Job Performance: An Exploratory Analysis on Police Investigator Rio Adhikara; Novi Indah Earlyanti
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.v5i1.4544

Abstract

As in any public institutions, police organizations are unique with their own characteristics. Previous studies showed that there were varied results which differed from the general assumption regarding the relationships between public service motivation (PSM), user orientation, affective commitment, and job performance among police investigators. Due to the importance of prior findings, our current study examines their underlying reasons and practical implications. We focus on two specific police investigators task: receiving crime report and conducting investigative interviews, both were analyzed in South Tangerang Police Criminal Investigation Division (CID). The PSM, user orientation, and afffective commitment relationship to performance may thus be more complex in police organization as discussed.

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