Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and 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.
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<![CDATA[The Effect of Profitability on Financial Distress with Leverage as a Moderating Variable in Pharmaceutical Sub-Sector Companies Listed on the IDX from 2018-2020 ]]>
<![CDATA[Irwin Gunawan Sahala Subiyanto]]>;
<![CDATA[Harlyn Lindon Siagian]]>
<![CDATA[ Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i2.4769
<![CDATA[Financial distress is a condition where management is unable to overcome financial problems that cause a decrease in financial performance successively before the company is declared bankrupt. This research has something to be achieved. This study aims to determine the effect of profitability on financial distress with the moderating variable leverage, and to determine whether the company went bankrupt. The sample used in this study were 12 pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) 2018-2020. The analytical method used is descriptive statistical method with the Moderated Regression Analyze analysis tool. The results of this study indicate that there is a significant negative effect of the ROA variable on bankruptcy prediction. The DAR variable is able to moderate the relationship between ROA and bankruptcy. By using the Altman Z-Score model. The solution that companies can take to anticipate a decline in financial performance is discipline in paying short-term debt and efficiently using debt capacity to get very large profits from their obligations to avoid financial difficulties.]]>
<![CDATA[Analysis of Exchange Rate, Market Capitalization, Trading Volume Activity toward Return and Abnormal Return on Manufacturing Company (Event Study Announcement of the First Case of the Covid-19 Pandemic in Registered Automotive and Component Sub-Sector Companies on the Indonesia Stock Exchange) ]]>
<![CDATA[Kartika Aprilia Ivani]]>;
<![CDATA[F. Defung]]>;
<![CDATA[Zaki Fakhroni]]>
<![CDATA[ Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i2.5343
<![CDATA[This research was conducted on the basis of observing the condition of the capital market in Indonesia in a semi-strong form, where the market will react to an information (an announcement). If the announcement contains information signaling theory, the market will react when the announcement is received. The purpose of the study was to determine whether there is a relationship or influence of exchange rates, market capitalization, trading volume activity on stock returns and abnormal returns and to find out whether there are differences in exchange rates, market capitalization, trading volume activities on stock returns and abnormal returns around the announcement date of the case. The first covid-19 pandemic in Indonesia (before and after the announcement). This research was conducted using the event study method with a market adjusted model approach. The research sample is BEI companies (12 companies). Statistical test using multiple linear regression and different test Independent Samples Test (T-Test) with the help of IBM SPSS 22. From the results of this study it can be concluded that the exchange rate and market capitalization have a positive relationship and directly have a significant effect on returns, but trading volume activity has an insignificant negative relationship on returns and exchange rates and market capitalization have a positive and direct significant effect on abnormal returns. return, while trading volume activity has an insignificant negative relationship with abnormal returns. Besides that, that the exchange rate and market capitalization there are significant differences in returns, but trading volume activities have no significant differences on returns and exchange rates and market capitalization have significant differences on abnormal returns, and trading volume activities have no significant differences on abnormal returns.]]>
<![CDATA[The Contravention and Community Alteration Relationship ]]>
<![CDATA[Gunawan Indra Permana]]>;
<![CDATA[Akhmad Saiful]]>;
<![CDATA[Iskandarsyah Siregar]]>;
<![CDATA[Zulkarnain Zulkarnain]]>
<![CDATA[ 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 : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i1.4418
<![CDATA[Contravention and community alteration are a couple that influences each other. Contravention inevitably drives community alteration. Community alterations also inevitably lead to the contravention. These conditions can manifest in large or small sizes. Every society that exists on this earth in their life will certainly experience what is called changes. These changes will be known if we compare by examining association at a particular time which we then reach with the state of society in the past. Changes that occur in the community are a continuous process. This situation means that every organisation will, in fact, experience changes. This study aims to collect argumentative views on the relationship between contravention and community alteration. The conclusions of this study have a significant impact in providing illustrations and projections of what social situations occur before and after contraventions or community, alterations arise. This research is a discourse relation analysis research. This type of research analyses the relationship between two or more variables and then describes each contextual factor. This study concludes that the argumentative view of implying and exposing the relationship of contravention to community alteration is vital and sensitive.]]>
<![CDATA[Policy of the Booster Vaccination Program for Prospective Hajj Congregations Perspective on the Effectiveness of Delivery in Pandemic Times ]]>
<![CDATA[Ivan Elisabeth Purba]]>;
<![CDATA[Parlindungan Purba]]>;
<![CDATA[Rahmat Alyakin Dakhi]]>
<![CDATA[ Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i2.4717
<![CDATA[The government's policy through the COVID-19 vaccination program in Indonesia which began to be implemented on January 13, 2021 can accelerate the occurrence of herd immunity which will have an impact on reducing the number of infected cases so that prospective pilgrims whose departure has been postponed since 2019 can leave. perform the pilgrimage. The World Health Organization (WHO) explained that vaccine performance can be seen from three measurements, namely through the efficacy, effectiveness, and impact of the vaccine. The booster vaccination program policy can be carried out effectively because it is a mandatory requirement for prospective Hajj pilgrims. However, the effectiveness of deferred departures does not work as well as the implementation of the vaccination program regulated by the government, so the government must continue to make educational efforts and encourage active community involvement to comply with the COVID-19 health protocol. The research was conducted using the literature study method by collecting related data throughout the pandemic period in Indonesia.]]>
<![CDATA[Innovation of Islamic Education System in Pondok Boarding ]]>
<![CDATA[Robingun Suyud El Syam]]>;
<![CDATA[Sri Haryanto]]>
<![CDATA[ Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i2.4995
<![CDATA[This research is a library research with a qualitative approach. Primary data sources take the relevant laws and regulations and then analyze them with support from secondary sources. The research concludes that Islamic education innovation is a new idea, method or idea for a person or society, either in the form of an invention or a discovery made to achieve the goals of developing Islamic education. The educational innovations found in Islamic Boarding Schools are in the form of organizing diniyah education which is integrated with formal education, at the level of early childhood education, basic education, secondary education, and/or higher education, and mua'is education (equalization). In addition, at Islamic boarding schools there is also a transformation and improvement of the education system which includes teaching methods, curriculum, strengthening soft and hard skills, and applying appropriate technology.]]>
<![CDATA[The Element Of Forced Defense In Giving Reasons For Eliminating Crimes For Victims Of "Begal" According To Article 49 KUHP ]]>
<![CDATA[I Komang Suardika]]>;
<![CDATA[Anak Agung Gede Duwira Hadi Santosa]]>
<![CDATA[ Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i2.5231
<![CDATA[This study was made to find out and analyze the elements that must be met in forced self-defense in accordance with Article 49 of the Criminal Code and the reasons for eliminating criminals for victims who carry out self-defense by force . The type of normative legal research is used in this study so that the approach taken is a statutory approach with primary, secondary and tertiary legal materials as legal material and the case approach is carried out by examining cases related to the legal issues at hand. The document study technique is used as a technique for collecting legal materials, then the legal materials are evaluated, interpreted, argued and discussed descriptively. The results of the study show (1) in accordance with Article 49 of the Criminal Code, the elements that must be fulfilled by someone who makes a forced defense to erase a crime or reduce his sentence are 1). The defense made must be forced. 2). Defending oneself, others, honor, decency and property, 3). There must be an attack or threat and 4). The attack is against the law and (2) the reason for the abolition of the crime consists of reasons for forgiveness and reasons for justification, to be able to apply the reason for the abolition of the criminal as a legal basis against someone who is forced to defend himself as contained in Article 49 of the Criminal Code by fulfilling various elements.]]>
<![CDATA[Construction of Non Performing Loan Settlement at State Owned Bank (Bank BUMN) Post of Revocation of Authority of the State Receivable Affairs Committee (PUPN) ]]>
<![CDATA[Agus Bambang Nugraha]]>
<![CDATA[ Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i2.4875
<![CDATA[The problem of bad credit is inevitable in the banking business. Although anticipation with pre- and post-credit risk management has been carried out as well as possible, good credit performance may not necessarily be achieved. Because the operational reality of the banking industry is subject to the dynamic performance of debtors from time to time in the tenor of their debt. This paper will review how the construction of bad credit management in state-owned banks, after the decision of the Constitutional Court number 77/PUU-X1X/2011, where the extension and role of PUPN no longer exists in the structure of bad credit management at the state-owned bank. This means that the banking sector has absolute sovereignty to solve the NPL problems it faces. This research is a literature study, which will qualitatively analyze that reality with secondary sources. From the results of the study, it can be concluded that (1) State-owned banks have full sovereignty in the settlement of bad loans, (2) Banks must strengthen risk management, without compromising the achievement of sales targets, (3) Settlement of bad loans in order to prioritize a win-win solution between debtors and creditors by adhering to the principle of justice.]]>
<![CDATA[The Role of Visum et Repertum as a Tool of Evidence in Evidence Against the Criminal Act of Persecutory (Study of Decision No. 646/Pid.B/2021/PN Rap.) ]]>
<![CDATA[Dewi Patima Hutagalung]]>;
<![CDATA[Risdalina Risdalina]]>;
<![CDATA[Indra Kumalasari M]]>
<![CDATA[ Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i2.4759
<![CDATA[Visa et repertumis a written explanation letter made by a doctor in forensic medical science regarding medical checks on humans, made based on his knowledge and under oath for the benefit of justice. There is also a problem formulation in this matter. 1. What are the requirements for a visum et repertum so that it can become valid evidence? 2. How is the strength of the visum et repertum as evidence in proving the case of persecution in the decision no. 646/Pid.B/2021/PN Rap? The method used in this writing is using the Juridical Normative Empirical method, namely by conducting field research with the method of interviews with related parties and library research in the form of literature books, legislation, legal articles, scientific essays, as well as other readings that are related to the problems discussed in the preparation of this article. While the problem of approach used is the Legislative approach, the Conceptual approach and the Visum et Repertum Problem approach are documentary evidence as regulated in Article 184 paragraph (1) of the Criminal Procedure Code and Article 187 letter c of the Criminal Procedure Code and has strong evidentiary power because it is able to prove elements persecution, in researching this problem the author takes an example of a case that is in accordance with the title above, namely decision no. 646/Pid.B/2021/PN Rap. The consequences that arise if the Visum et Repertum has a comparison to the explanation given by the suspect is that the explanation can be revoked and a re-check of the Visum et Repertum can be carried out if the suspect is proven to have given a wrong confession. In order for Visum et Repertum to have the power of juridical proof, it is necessary to regulate the standardization of the model and form as well as the arrangement of Visum et Repertum in a statutory regulation.]]>
<![CDATA[Factors Affecting Whistleblowing Intention (Studies at Universities in Bali) ]]>
<![CDATA[Ni Wayan Trisna Kusumayanti]]>;
<![CDATA[Dewa Gede Wirama]]>;
<![CDATA[I.G.A.M. Asri Dwija Putri]]>;
<![CDATA[Komang Ayu Krisnadewi]]>
<![CDATA[ Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i2.5029
<![CDATA[Fraud is one of the actions that can harm an organization. Therefore, it is important to pay attention to efforts to prevent fraud, one of which is the existence of a whistleblowing system. This study aims to obtain empirical evidence regarding the effect ofproviding financial rewards, personal costs, anonymous reporting channels, and the level of seriousness of fraud on the intentions of the finance department employees to carry out whistleblowing. This research was conducted at universities in the province of Bali. Determination of the sample in this study using purposive sampling. The total sample used is 213 samples. Analysis of the data used is multiple linear regression analysis. The results of this study indicate that financial rewards have a positive effect on whistleblowing intentions. Personal cost has no effect on whistleblowing intention. Anonymous reporting channels have a positive effect on whistleblowing intentions. The level of seriousness of fraud has a positive effect on whistleblowing intentions. The results of this study can be used to optimize whistleblowing intentions. This can be done by optimizing the financial rewards given to employees so that they can meet the needs of employees and will create a strong intention to do whistleblowing.]]>
<![CDATA[Competency Development through Administrative Management on the Performance of Makassar City Government ]]>
<![CDATA[Ansar Amir]]>
<![CDATA[ Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i2.5263
<![CDATA[The purpose of this study is to analyze the effect of competency development on employee performance mediated by administrative management. The research was carried out within the scope of the Makassar City Government. The research population is all Makassar City Government employees. The sampling technique used is purposive sampling technique by collecting 11,067 employees as a population by taking samples using Slovin obtained by 386 respondents. The analytical tool used is structural equation modeling (SEM) with SmartPLS software version 8.0. The test results show that competency development has a positive effect on employee performance. Competency development has a positive effect on administrative management. There is a positive relationship between administrative management and employee performance. The results of testing the indirect effect between competence development variables on employee performance mediated by administrative management showed a significant influence relationship. The higher the implementation of competency development through administrative management optimally and on target, the impact on improving employee performance.]]>
