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Contact Name
Muhammad Ridwan
Contact Email
bukharyahmedal@gmail.com
Phone
+6281375313465
Journal Mail Official
bukharyahmedal@gmail.com
Editorial Address
Komplek Jasari Muslim Jl. Perjuangan, Bandar Klippa, Percut Sei Tuan, Kabupaten Deli Serdang, Sumatera Utara 20371, Indonesia
Location
Unknown,
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INDONESIA
Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
ISSN : 26151715     EISSN : 26153076     DOI : DOI: https://doi.org/10.33258/birci
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.
Articles 5,360 Documents
Specific Financial Accounting Standards for Political Parties (The Comparison of PSAK 45 and the Law of Political Parties in Indonesia) Januri Januri; Riva Ubar Harahap; Muhammad Fahmi
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.v5i2.5520

Abstract

This research deals to reveal whether the existing PSAK 45 can be used as a financial accounting standard for political parties and whether a specific financial accounting standard for political parties is needed to replace the existing PSAK 45. This is a qualitative research through literature study with comparative data analysis method, the standards made by IAI; namely PSAK 45 Financial Reporting of Non-Profit Entities is compared to the laws of political parties, especially those related to financial reporting. The results provide that PSAK 45 cannot be used as a standard for financial reporting for political parties. So that a specific financial accounting standard for political parties is needed to replace the existing PSAK 45.
Analysis of the Utilization of Information Technology, Competency and Organizational Culture with Work Motivation as Intervening Variables on the Performance of Lecturers at Sekolah Tinggi Ilmu Ekonomi Mandala Difari Afreyna Fauziah; Purnamie Titisari; Nurhayati Nurhayati
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences 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.v5i2.5684

Abstract

This study aims to examine and analyze the direct and indirect effects of the use of information technology, competence and organizational culture through work motivation on the performance of lecturers at STIE Mandala Jember. This research was conducted on permanent lecturers at STIE Mandala Jember. The number of respondents in this study were 39 people. The sampling technique used is a saturated sample in which the entire population in the study is sampled. Data analysis was carried out usingPartial Least Square - Structural Equation Model (PLS-SEM). HasThe research shows that the use of information technology, competence and work motivation has a significant positive effect on lecturer performance, while organizational culture has no significant effect on lecturer performance.
The Effect of Motivation, Work Environment and Transformational Leadership Style on Employees Performance with New Normal Conditions through Job Satisfaction as Intervening Variable at Bank Indonesia Jember Biondi Prasadha Priyadhana; Sri Wahyu Lely Hana; Imam Suroso
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.v5i2.5034

Abstract

This study aimed to examine and analyze motivation, work environment and transformational leadership style on employee performance through job satisfaction of KPwBI Jember employees. The data used in this study are primary data. The data processing method uses the Partial Least Square analysis method with the help of the PLS Smart analysis tool. The results showed that motivation had a significant effect on employee satisfaction work environment had no significant effect on job satisfaction, transformational leadership style had no significant effect on job satisfaction, motivation had a significant effect on work performance, work environment had no significant effect on employee performance, and transformational leadership style did not significant effect on employee performance.
Context-Aware for Natural Language Processing Services using Microservices Architecture Abdullah Aziz Sembada; Dhomas Hatta Fudholi; Raden Teduh Dirgahayu
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.v5i2.5553

Abstract

The development of the industrial era 4.0 and big data has made Natural Language Processing much needed, especially when preprocessing data. With the Natural Language Processing service in order to make it easier for researchers to conduct research because some of their needs have been provided. Before providing services Natural Language Processing first does the system design. The system is built using a microservice architecture, microservice was chosen because it has the characteristics of being flexible, safe, isolated errors, making it very easy to develop the system.feature is added Context-Aware to make it easier for users to process data. The purpose of the research is to be able to integrate Context-Aware into the Natural Language Processing service system so that the system is able to provide recommendations for the most suitable algorithms from the data owned by the user. System test results show that Natural Language Processing service can shorten research on natural language processing. These results cannot be separated from the context-awareness that can determine the type of file or data inputted by the user, thus the user is directly directed by the system to process the file or data using a clustering or classification. The implementation of microservices is also very helpful in development, especially service or algorithms that will not interfere services with existing.
The Effect of CSR and Advertising on Purchase Decisions with Brand Awareness as a Mediation Variable on Consumers of AQUA Packaged Drinking Water Products (AMDK) in Salatiga City Chandra Finata; Linda Kusuma
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.v5i2.5422

Abstract

Every company has a goal to create big profits for the survival of the company by increasing sales. Some of the ways that companies usually do to influence consumer purchasing decisions include Corporate Social Responsibility (CSR) and advertisements about their products. In addition, the company's products are in great demand by consumers to create brand awareness of these products. This study uses quantitative methods that can be used to examine a particular population or sample. Based on the results of hypothesis testing, it can be concluded that Corporate Social Responsibility (CSR) and advertising have a positive effect on purchasing decisions. While brand awareness as a mediating variable can mediate advertising on purchasing decisions.
Impact of Macroeconomic Indicators: Economic Growth, Inflation, Interest Rates and Exchange Rates on the Condition of Foreign Direct Invesment (FDI) in Indonesia 2000-2019 Teddy Christianto Leasiwa; Hermi Oppier; Desry Jonelda Louhenapessy; Abdul Muis Kaimuddin
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.v5i2.5379

Abstract

Study this aim for knowing influence growth economy, inflation, Interest Rate, and value exchange rate to FDI investment in Indonesia. Data used in study this is secondary data sourced _ from World Bank Data and Bank Indonesia. Data analysis techniques in study this is analysis regression multiple. Research results showing that Economic Growth and Exchange Rates have an effect positive but no significant to FDI investment, while Inflation and Interest Rates have a negative and significant effect to FDI investment in Indonesia. From result research, can seen that ethnic group flower is the most influential factor strong to FDI investment in Indonesia. In this case, the government should pay more attention to interest rates in order to attract investors to invest.
Juridical Analysis of Constitutional Court Decisions Regarding Tax Collection against Taxpayers Who Are Declared Bankrupt: Case Study of Constitutional Court Decision Number 41/PUU-XVIII/2020 Mochamad Amaludin; Ratih Lestarini; Tjip Ismail
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.v5i2.5595

Abstract

This study aims to analyze the implications of the Constitutional Court's decision on state rights in the context of tax collection, tax law enforcement efforts and fair legal protection and certainty for all parties interacting with legal entities. This study indicates that the state's right to collect taxes is a valid authority not only because it is lawful utilizing normative legal research and a legal approach as normative juridical research that directs research on secondary material such as books, positive legislation, and written norms. Article 23A of the 1945 United States Constitution states that it is constitutionally anchored on the Constitution. This analysis also demonstrates that the arrangements outlined in Article 2 paragraph 6 and Article 32 paragraph 2 of the KUP Law, which are subject to material review, are extremely important and helpful for preserving legal certainty and justice in tax payments.
Strategic Intelligence Analysis in Early Detection of Potential Food Crimes in West Java Wiku Kalis; Arthur Josias Simon Runturambi
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.v5i2.5737

Abstract

In West Java, which is one of the food barns In Indonesia, crime in the food sector is a separate problem that hinders the realization of food security. The West Java Police, especially the Intelkam Directorate, has an obligation to carry out early detection of potential food crimes. This study uses a qualitative approach. The results of the study are: (1) In West Java, throughout 2020 there were 7 cases recorded with 12 suspects. Meanwhile, throughout 2021 from January to September there was 1 case with 2 suspects. The drastic reduction in food crime in West Java is due to the West Java Police through the Intelkam Directorate carrying out early detection activities and preventive measures to suppress food crime, namely as many as 23 activities consisting of counseling, monitoring prices through market operations, coordinating with stakeholders, and various other activities. (2) The potential for food crime in West Java is analyzed through Strategic Intelligence Applications Down McDowell.
Representation of Gender Equality in Downy's Product Advertising: A Semiotic Analysis of Roland Barthes Putu Anggi Amalia; Abdul Fadli Kalaloi
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.v5i2.5477

Abstract

The purpose of this study was to semiotically analyze the representation of gender equality in Downy's product advertisements. This research uses qualitative research with constructivist paradigm approach. The researcher determines that the object of this research is the advertisement itself, namely the Downy version of the 'Together with Downy Harumkan Namamu for Free Expression' version. Based on the results of the analysis, it can be concluded that this advertisement displays a clear meaning where this advertisement mentions many stereotypes of prohibitions or limitations that exist in society against women, this advertisement also mentions that these stereotypes are not always true as long as it is beneficial for themselves and many people. In addition, this reaffirms that a woman really needs to get equality, with the expressions shown in the advertisement convincing that women are also capable and have high enthusiasm to do anything they want. Furthermore, this advertisement wants to show the myth that is interpreted about the stereotypes that exist in society where women have many limitations such as in expression, in career, and in leading.
Meaning of “Status” in “Whatsapp Applicationas a Form of Persuasive Communication between Individuals Yunita Sari
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.v5i2.5510

Abstract

This research aims to find out the meaning of "Status" in the Wharsapp Application as a form of persuasive communication between individuals among students of the Master of Communication Sciences, in the Moestopo Post-Graduate Program, using new media theory and phenomenological theory and symbolic interactionism. Through the constructivist paradigm, this qualitative approach uses phenomenological methods. Data collection technique by conducting interviews with 10 students of the Post Graduate Program in Communication Sciences, Prof. Dr. Moestopo University (Beragama), Jakarta. The interview was conducted through messanger's Whatsaap app. Techniques for data analysis of phenomenology. The results showed that status is interpreted as a symbolic form of persuasive communication.  Symbols are exchanged as a form of persuasive communication in the form of photos, images, videos, and even emoticons. Through these symbols, individuals feel attracted, and persuaded, and respond to the status, so that the communication process  runs, the uploaded status contains certain information, symbolic expressions of the feelings of informants or related to work, hobbies and in the daily life of informants, and even veiled meanings known only by status uploaders.

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