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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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Case Study on FX Forward Transaction Decisions To Customers Of PT Bank XXXX Treasury Regional Area Semarang Ade Putra Achdijalsjah; I Made Sukresna
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.v5i2.4627

Abstract

Given the positive trend of export and import developments in Central Java in 2016-2020, it has an impact on increasing the volume of customer forex transactions, but customers who are active in FX. forward is only under 10%. Based on this phenomenon, it is interesting to conduct research with the aim of knowing the factors that are taken into account by customers in making decisions to choose and refuse to make FX transactions. forward. The research was conducted with a qualitative design with a case study approach. Primary data was taken using an open interview technique to 3 (three) informants, with the criteria of customers who already have an agreement at the same time who have and have not decided on FX forward transactions, and customers who do not have an agreement and have not decided on FX forward transactions. The analysis technique uses qualitative analysis which is presented in a narrative manner. The results of the study reveal the concepts of: (1). Factors that are taken into consideration by customers in making decisions to choose to conduct FX transactions. forward consists of: buffer stock, new investment opportunities, low profitability, high current liabilities, global events, state government policies related to foreign exchange rates, and low competitors. (2). Factors taken into consideration by customers in making decisions not to choose to conduct FX transactions. forward consists of: USD/IDR movements that are not in line with customer expectations, increased profitability, high cash turnover.
The Benefits of Digital Financial Applications on Improving the Company's Accounting Performance Leon, Hengky; Heru, Mochammad; Ricky, Ricky; Cakranegara, Pandu Adi; Setiawan, Iwan
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.v5i1.4556

Abstract

Running a business is a job that requires high efficiency and productivity. This productivity can also come from the company's bookkeeping or accounting work efficiency. The use of digital technology is one of the goals to gain efficiency towards profitable and sustainable company productivity. For this reason, we have carried out this study intending to get the benefits and benefits of using digital technology to ease the company's accounting work. In order to be able to answer the questions and hypotheses of this study, we have conducted a series of data searches on accounting and technology databases from several international publications. The data we collect we examine using a phenomenological approach to search for as much data as possible to get plant parts that can answer this royal question. The process has involved data coding, data interpretation, and critical evaluation in obtaining relevant answers to questions. Based on the study and discussion of the data, we can conclude that several benefits and advantages are obtained when companies, especially the accounting department, can utilize digital applications in handling the company's financial work tasks, all of which are useful for improving the company's accounting performance. Hopefully, this new finding will be a significant input for efforts to develop a similar study in digital financial applications towards improving the accounting performance of both public and private companies. 
Use of Smart Contract on Blockchain Technology for Buying and Sale Transactions of Immovable Goods Efrida Ayni Fikri
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.v5i2.4659

Abstract

Technological sophistication changes the pattern of activity between communities and has an impact on various fields, including the notary field. Prior to the creation of today's technology, buying and selling activities were carried out in the traditional way: the seller met with the buyer, the seller and the buyer agreed to transact at a certain price, made a deed of sale and purchase before a notary, the notary recognized the appearer, affixed a stamp and signature on the deed, and minutes of purchase, which is sewn at the end of the deed. In smart contracts, things like that are no longer applied, because the idea of creating a smart contract is to eliminate the presence of a third party, so that the parties can be directly connected and the process of making a sale and purchase agreement can be done virtually without the intervention of a notary. All the ease of transactions provided by smart contracts do not necessarily eliminate them from shortcomings. The strength of proof on smart contracts is still questionable, because physically smart contracts can only be accessed by the holder.
Understanding PCR Policy in Indonesia: Between Healthy and Business Issues: Health and Political Literacy Study Ade Iskandar; Budi Sulistiyo Nugroho; Sri Sugiarti; Diansanto Prayoga; Dyanasari Dyanasari
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.v5i2.4693

Abstract

Since the world's covid outbreak, each country has issued a response policy, including prevention and treatment. One of the preventions carried out by Indonesian youth is to carry out special tests with much attached policies and tell the stories of various parties. The authors believe that today's television is full of practices between health conflicts and conflicts of interest of the parties. To prove these assumptions and allegations, we conducted an instant data search on the application of health journals and also social crises in Indonesia, and we found that the data was then taken by a phenomenological approach and then analyzed with data coding, in-depth analysis, rigorous evaluation and also concluding passing through the data. Various high interpretations to obtain valid and accurate data in answering the problems of this study. Based on the available data, then the discussion we found that the understanding of the physical test, which is a government policy has found that the issue of pollution is a problem where we found several interests and conflicts that occurred so that until now it remains an unsolved problem. Hopefully, this data will be valuable input for efforts to improve and provide the first service to understand the meaning of the PCR test in Indonesia.
The Issue of the Covid-19 Vaccine and the Impact on Health Services in Hospitals Budi Sulistiyo Nugroho; Jenita Jenita; B.M.A.S. Anaconda Bangkara; Fadli Fadli; Sardjana Orba Manullang
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.v5i1.4507

Abstract

This paper discusses the issue of the pandemic vaccine and its impact on health services in both public and private hospitals. The author believes that if a pandemic hits the world, the world leaders call for a united response to the pandemic issue by being very prepared and mobilizing all their energy and policies. For this reason, we want to understand how experts think about health services in hospitals and the issue of responding to the pandemic. Our data were obtained from various literary sources such as publications of scientific journals on public service health during the pandemic and various other reading sources that actively discussed the issue in question. The review effort involved a series of methods, including coding data interpretation of data in a detailed evaluation and concluding based on the validity of the data findings. Finally, after discussing the findings, we can conclude that the issue of pandemic vaccines impacts other health services in Indonesia. This is because government policies are very intense and focused on dealing with vaccines and other services.
Family Ownership and Political Costs on Manufacturing Company Performance in Indonesia 2016-2020 Akbar Evandio; Juniati Gunawan; Idrianita Anis
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.v5i2.4616

Abstract

The issue of family proprietorship and political expenses on the presentation of assembling organizations is a fascinating conversation to study. This sort of study is quantitative exploration. The independent factors in this study incorporate family proprietorship and political expenses, while the dependent variable is organization performance. The research population is manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The results show that family ownership has a positive influence on company performance and political costs have a negative effect on company performance. Simultaneously, family ownership and political costs have a significant affect company performance with the commitment of R2 worth of 22.10%.
The Effect of Environmental Accounting Disclosures on Firm Value With Environmental Performance as an Intervening Variable Ni Made Prapti Anggreni K; Ni Made Dwi Ratnadi; Anak Agung Gde Putu Widanaputra
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.v5i2.4643

Abstract

Solving environmental problems is an issue that makes a company competitive advantage. One of the government's efforts to monitor and protect the environment is through the Company Performance Rating Program in Environmental Management (PROPER). This study aims to obtain empirical evidence regarding the effect of environmental accounting disclosures on firm value, the effect of environmental performance on firm value, the effect of environmental accounting disclosures on environmental performance and the effect of environmental accounting disclosures on firm value through environmental performance. The population is companies listed on the Sri Kehati Index 2016 – 2020. The method of determining the sample using purposive sampling technique using panel data (time series data and cross section) as many as 108 observations. The results show that environmental accounting disclosures affect firm value, environmental performance affects firm value, environmental accounting disclosures affect environmental performance and environmental accounting disclosures affect firm value through environmental performance. The implication is that it is very important to disclose transparent environmental accounting disclosures in the company's annual report because it can improve environmental performance and if investors react to it, the value of the company will increase.
Legal Consequences for Cancellation of a Willing Deed in the Settlement of Instruction Disputes Muhammad Ihsan Kurniawan; Anshori Anshori
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.v5i2.4684

Abstract

This research is about understanding grants, testament grant deeds and how to cancel a testament grant deed as well as analyzing the factors that cause a testament grant deed containing a grant (legaat) to be canceled by the court and the legal consequences of the object of the testament grant. The research was conducted using a normative juridical legal research method and then described descriptively. The results of the study can be concluded. the factors that cause the will (legaat) grant deed can be canceled and the legal consequences after the testament grant deed are canceled through a decision that has permanent legal force (inckracht). Inherited assets often cause various legal and social problems, therefore they require arrangement and settlement in an orderly and orderly manner in accordance with applicable laws and regulations. Making a will (testament) is a legal act, a person determines what happens to his wealth after death. The creation of a testament is bound by a certain form and method if it is ignored it can cause the testament to be canceled. In accordance with the provisions of Article 875 of the Civil Code that a will made before a notary can be canceled if it turns out that the procedure for making it is not carried out in accordance with the terms and conditions that apply to the will grant deed.
The Making of Tourism Film as an Instagramable Promotion Media in Harian Boho District, Samosir District Samerdanta Sinulingga
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 1 (2021): 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.v4i1.1635

Abstract

Technology development has a major role in tourism growth in Indonesia. One of these technology products is Instagram. Instagram has been recognized worldwide as a platform that can give dominant influence on increasing product sales and increasing tourist visits to a tourism destination. This Instagram has 3 main content as a channel of information to society, namely video content, photos and written content. This is what wants to be tested experimentally in the Lake Toba region, especially in the Samosir Regency, the Harian Boho District. The initiation of this research was carried out not only as a copyright work, but through this research it can be understood the effectiveness of using films for promotional purposes on Instagram on its impact in increasing tourist visits to a tourism destination during the COVID-19 pandemic. The method that is used in this research is descriptive qualitative phenomenology with data collection techniques, namely snowball sampling. The results of this study found that publishing travel promotion films through social media Instagram turned out to have a very significant impact in increasing tourist visits to a destination. It was recorded that after publishing the film, the increase in tourist visits reached 1,648 visits (August 2020) even though in the previous month there were only 22 people recorded. From this experiment, it is proof that Tourism Promotion Films have significant influence on increasing tourist visits during the COVID-19 pandemic.
Analysis of a Potential Halal Ecotourism on the Economic Awakening of Local Communities (Case Study in Brandan Barat District, Langkat Regency) Nasution, Yenni Samri Juliati; Yafiz, Muhammad; Habibi, Adnan; Ritonga, Mirwansyah
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.v5i1.4496

Abstract

This research describe an economic revival of the local community through the halal ecotourism program. The method used in this research is quantitative, this research is descriptive research. Descriptive is a way in which researchers condition an event based on values in the form of numbers and appear as they are, characteristics and relationships systematically, between phenomena to be studied at the research location. The results show that the background for the emergence of ecotourism programs is to see the natural potential that can be used as tourism based on environmental conservation efforts through cultural values, Ecotourism provides changes to the economic improvement of local communities. The stages of ecotourism development start from identification of empowerment to take advantage of natural potential accompanied by increasing community welfare based on faith values.

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