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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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Moderation of Nationalism on the Influence of Tax Payment Procedure Perspectives and Tax Law Compliance Perspective Towards Commitment to Becoming a Tax Compliant Accountant Sihar Tambun; Indri Agustian Saputri
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.v5i2.5766

Abstract

This study aims to prove the moderation of the attitude of nationalism on the effect of the tax payment procedure perspective and the tax law compliance perspective on the commitment to become a tax-abiding accountant. The sample used was 105 accounting students from various universities in Indonesia. The analytical method used is structural equation modeling using the help of Smart PLS software, both to test the direct effect and the effect of moderation. The results of the study prove that the attitude of nationalism has a significant effect on commitment to being a tax-abiding accountant. While the perspective of tax payment procedures has no significant effect on the commitment to become a tax-abiding accountant and the perspective of tax law compliance has a significant effect on the commitment to become a tax-abiding accountant.
The Effect of Social Media Marketing and Word of Mouth on Consumer Purchase Interest in Culinary MSMEs in Jakarta Moderated Entrepreneurship Orientation Kustiadi Basuki; Vinda Aulia
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.v5i2.5499

Abstract

This study aims to determine the effect of Social Media Marketing and Word of Mouth on consumer buying interest in culinary MSMEs in Jakarta moderated by Entrepreneurship orientation. The population in this study was 202 culinary MSME consumers in Jakarta, with purposive sampling as a sample using structural equation model (SEM) statistical test tools partial least squares (PLS) through SmartPLS software. Data collected by questionnaires that have been tested for validity and reliability. The results of this study are based on the first hypothesis, it was found that the relationship between Social Media Marketing on Buying Interest has a positive or significant effect on culinary SMEs in Jakarta. The results of the second hypothesis tester, it was found that the relationship between Word of Mouth and Buying Interest had a positive or significant effect on Djakarta culinary SMEs. The results of the third hypothesis, it was found that the relationship between Entrepreneurial Orientation and Purchase Interest had a positive or significant effect on culinary SMEs in Jakarta. The results of the fourth hypothesis, it was found that Social Media Marketing on Buying Interest was not able to be moderated by Entrepreneurship Orientation positively and significantly in culinary MSMEs in Jakarta, significant in culinary SMEs in Jakarta.
The Role of Digital Innovation as A MSME Business Resilience Strategy During the Covid Pandemic Yusuf Iskandar
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.v5i2.5662

Abstract

As long as the COVID-19 pandemic continues, MSMEs will experience setbacks and face various problems. They will continue to do so if there is no adaptation from the perpetrators to increase their productivity again. The low productivity of MSMEs causes the profit also generated to decrease. This is a threat to the national economy. Therefore, efforts and strategies are needed to save MSMEs so they can continue to survive amid the COVID-19 pandemic, even after the pandemic. The strategy that can be used, for example, is the MSME digitalization development strategy from the Kemenkop MSMEs, namely: preparing MSME business actors to increase human resources and intervene in improving MSME business processes which will later be implemented in several programs. For the strategy to be successful, MSMEs need to innovate business through genuine efforts, such as using digital marketing and creative content, as well as improving quality and service so that more potential customers are captured, and it is hoped that repeat purchases will occur in the future. Buying and selling transactions mean that the opportunity for MSMEs to survive is more significant, and the Indonesian economy can move positively. This article was written using the literature study method by collecting empirical data sources related to the topics discussed in the article. The result is that the digitization program has several strategies for MSMEs to maintain their business, including (1) Utilizing the digital platform as much as possible, (2) Mastering digital marketing skills, (3) improving product quality.
The Influence of Organizational Culture, Organizational Justice and Work Motivation on Organizational Commitment at PT Telkomsel Distributor Independent Power Root Center Kiki Farida Ferine; Sunaryo Sunaryo
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.v5i2.5535

Abstract

This study aims to look at the influence of organizational culture variables on organizational commitment, look at the influence of organizational justice on organizational commitment and see the influence of work motivation on organizational commitment. The population in this study was all employees of PT TELKOMSEL Distributor Center Akar Daya Mandiri as many as 117 respondents using non-probability sampling. Data that have met the validity and reliability and classical assumptions are processed to produce regression equations namely: Y= 6.974 + 0.018X1 – 0.103X2 + 0.186X3. Where organizational culture has an insignificant influence on organizational commitment because it has a value of the coefficient of tcount > ttable 0.320 > 1.658 at a significant 0.750 < 0.05 so it can be conveyed that the research hypothesis H1 is rejected, Organizational justice does not have a significant influence on organizational commitment because it has a value of the coefficient tcount > ttable – 1,403 > 1.658 at a significant 0.163 < 0.05 so it can be submitted that the H2 research hypothesis was rejected. Work motivation has a significant influence on organizational commitment because it has a coefficient value of tcounting > ttable 3.472 > 1.658 at a significant 0.001 > 0.05 so it can be conveyed that the research hypothesis H3 is accepted. The coefficient of determination indicates that the value of RSquare is 0.440 or equal to 44.40%. This means that, organizational culture, organizational fairness and work motivation are able to explain organizational diversity by the remaining 44.40% explained by other variables that were not included in this study.
Analysis of the Effectiveness of Village Fund Allocation Management in Realizing Good Governance in Village Pahlawan Batubara District Anggi Pratama Nst; Ikhah Malikhah
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.v5i2.5710

Abstract

This study aims to analyze, and assess how effective the management of village fund allocations is and to provide information about what factors can increase the effectiveness of village fund allocation management in realizing good governance in the Hero Village, Batubara Regency. The management of Village Fund Allocation is reviewed based on law number 6 of 2014. The research approach was developed using a qualitative descriptive method. This study uses primary data sources such as the Village Head, Village Secretary, and Village Treasurer and added several community leaders in the village environment. Then the data obtained and analyzed using descriptive research is done by comparison or connecting with other variables. Effectiveness of Village Fund Allocation Management which is reviewed based on law number 6 of 2014 At the Hero Village, Batubara Regency has been running Effectively because it has been able to reflect the Clarity of Goals to be achieved, Clarity of Strategy for Achievement of Goals, Process of Policy Analysis and Formulation, Appropriate Planning and Programming right. Furthermore, the Management of Village Fund Allocations in the Hero Village, Batubara Regency has been effective because it has implemented all indicators starting from Planning, Administration, Management, Reporting, and Accountability There are Factors that can Increase the Effectiveness of Village Fund Allocation Management in realizing good governance in the Hero Village Batubara Regency, namely the High Interest in Community Participation, Qualification of Village Apparatus Resources and Level of Understanding Related to Regulation and Management of Village Fund Allocation
Community Perception of Covid-19 Booster Dose Vaccines in Klampis Sub-District Bangkalan District Nadiya Istighfaara; Ira Nurmala; Mohammad Zainal Fatah
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.v5i2.5213

Abstract

This study aims to determine the perception of vaccine recipients in the klampis sub-district, Bangkalan district. This qualitative research uses a case study design. Respondents in this study used 7 respondents. The results of the study concerning community perception of the COVID-19 booster dose vaccination in Klampis, Bangkalan District showed both positive and negative perceptions. But, overall this study is that the public acceptance of the booster dose vaccine is quite good.
Analysis of the Quality of Tax Services and Their Effect on Corporate Taxpayer Compliance in Reporting the Annual Corporate Income Tax Return (SPT E Filing) at KPP Pratama Banyuwangi Didik Kuryana; Sumani Sumani; Mohammad Imam Farisi
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.v5i2.5361

Abstract

The low level of taxpayer satisfaction with the quality of tax services causes the compliance of corporate taxpayers in reporting the annual corporate income tax return (SPT E Filing) at KPP Pratama Banyuwangi to decline. This study aims to determine the effect of tax service quality (Tangible, Reliability, Responsiveness, Assurance, and Empathy) on Corporate Taxpayer Compliance in Reporting Annual Income Tax Returns (SPT E Filing ) at KPP Pratama Banyuwangi. This research is quantitative research which includes correlation research. The population in this study were 1,472 corporate taxpayers in the form of a Commanditaire Venootschap or limited liability company (CV) that had submitted the 2020 Annual Corporate Income Tax Return by E Filing. Based on the table of F test results (simultaneous) it can be seen that the calculated F value (34.654) is greater than F table (F(0.05.5/308) = 2.243) and the Sig. in the table the value is 0.000 <0.05 so it can be concluded that the estimated linear regression model is feasible to use. This explains the significant effect of independent variables (Tangible, Reliability, Responsiveness, Assurance, and Empathy) simultaneously on the dependent variable (Taxpayer Compliance). The results of this study are in line with research conducted by Komala, et al (2014) which shows that the variables tangibles, reliability, responsiveness, assurance, empathy have a significant influence simultaneously and partially on taxpayer compliance.
The Effect of Entrepreneurship Competency on the Sustainability of Small and Medium Enterprises (SMEs) Nur Hidayah; Rodiah Rodiah
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.v5i2.5569

Abstract

Competence is a characteristic that underlies a person to produce effective and/or superior performance in a job. SMEs, face many situations that require to make quick decisions, therefore having the ability to perform high-level conceptual activities is important for business survival and success. A competency model can explain several ways to increase the possibility of survival. The purpose of this study is to determine the determinants of entrepreneurial competencies consisting of innovation competencies, leadership competencies and network competencies, their influence on business success in small and medium enterprises (SMEs) with various types of businesses. . The study was conducted on 100 SMEs located in Tangerang City. The sampling technique used was purposive sampling. Data was collected by distributing questionnaires to respondents who were selected as research samples. The analysis technique uses SEM with Smart PLS devices. The results of the study show that innovation competence has a positive and significant impact on the survival of SMEs; leadership competence has a positive and significant influence on the survival of SMEs; network competence has a positive but not significant effect on the survival of SMEs. This research is expected to provide benefits for SMEs in using entrepreneurial competencies in order to maintain business continuity in the future. The analysis technique uses SEM with Smart PLS devices. The results of the study show that innovation competence has a positive and significant impact on the survival of SMEs; leadership competence has a positive and significant influence on the survival of SMEs; network competence has a positive but not significant effect on the survival of SMEs. This research is expected to provide benefits for SMEs in using entrepreneurial competencies in order to maintain business continuity in the future. The analysis technique uses SEM with Smart PLS devices. The results of the study show that innovation competence has a positive and significant impact on the survival of SMEs; leadership competence has a positive and significant influence on the survival of SMEs; network competence has a positive but not significant effect on the survival of SMEs. This research is expected to provide benefits for SMEs in using entrepreneurial competencies in order to maintain business continuity in the future network.
The Role of Communication in Improving Community Health Through Quality Service Banda Napitupulu; Lucytha Carolina; Lody Winata; Fika Fibryanita; Marhaeni Fajar Kurniawati
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.v5i2.5456

Abstract

Public health is a pillar of the development of a nation. Health is one of the basic human needs. The process of service to the public requires good communication between the government as the party providing services and the community as the party being served, the formation of good communication will not only give satisfaction to the public but will also lead to the efficiency of services carried out by the government. This study aims to find out how the role of communication in improving the health status of the community through quality services and what obstacles are faced by the government in improving the health status of the community through quality services. This study uses a literature review research method with a descriptive approach obtained from indexed electronics based such as Google Scholar, and other database sources equipped with DOI. The results of the study are presented in the form of a descriptive narrative. According to Carl I. Hoveland in Mulyana (2005:62) that communication is a process that allows a person (the communicator) to convey stimuli to change the behavior of others. The concept of public service is derived from the meaning of public service, which means: "a variety of activities aimed at meeting the needs of the community for goods and services". Public service communication itself is a communicator who acts as a sender of messages in a communication process. In public service communication, there are people who play a role in conveying messages, called communicators. A public service communicator is a person or group of people from the public bureaucracy who send/deliver news/messages and provide services (serve) the needs of people or society as citizens.
Competitive Advantage Strategy in Facing Challenges and Determinants of Business Continuity (Study on Chockles Beverage Business) Yusuf Syahiir Habiibii; 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.v5i2.5397

Abstract

The food and beverage business in the city of Semarang every year continues to grow. However, in addition to the growth rate of its business which always grows every year, the number of players (trademarks) also increases both from foreign and local, both franchised and non-franchised which means that the market is narrower because there are more and more new competitors entering, for this reason Chockles must always make breakthroughs in order to develop following a dynamic market so that it is able to continue to compete and remain the choice of the community amid the onslaught of old players and competitors new. The purpose of this study is to increase scientific understanding of how innovations are made and developed in the face of challenges that are being faced as well as those that are coming given uncertain business conditions. This shows that the challenges and determining factors for business continuity are one of the things that influence innovation design in achieving competitive advantage. The number of informants used in this study were owners and employees of Chockles. The method of data collection is by using interview. Data analysis method used is qualitative analysis with interactive model. Based on the research that has been done then it can be obtained the conclusion, for Ferto Group's survival in achieving its goal of becoming a true and trusted distributor company, it is needed a new generation that will be able to lead Ferto Group in the future. Structured and sustainable mentoring will make Ferto Group's company components to have the same consistency and vision of both employees and leaders and in the long run it is expected to change the principal as well. The company's new culture is based on the value of continuous mentoring to instill corporate values to employees.

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