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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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The Effect of Tax Incentives, Trust in Tax Authorities, And Fiscus Services Quality on Msme Taxpayer Compliance During Covid- 19 Pandemic Ayu Khairunnisa; Lilis Maryasih; Nuraini A
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.v5i2.5473

Abstract

This study aimed at testing the influence of tax incentive, trust on tax authority, and fiscus service quality on micro, small, and medium enteprises (MSME) tax payer compliance during the covid-19 pandemic. This study also examined the differences in the compliance of MSME taxpayers who take advantage of incentives with MSME taxpayers who do not take advantage of tax incentives. By using the probability sampling technique, 394 MSME were selected from 26,019 population of MSME registered in Aceh Regional Office of Directorate General of Taxation as the sample of this study. The results revealed that tax incentives, trust on tax authority, and fiscus service quality have positive and significant influence on SMSE tax payer compliance during the covid-19 pandemic. The result also imply that 71.2% MSME tax payer compliance covid-19 pandemic in Aceh Province was influenced by tax incentives, trust on tax authority, and fiscus service quality. While 28.8% SMSE tax payer compliance with the covid-19 pandemic in Aceh Province was determined by other factors out of this study.
Analysis of Empty Box Victory in Makassar City Regional Head Elections in 2018 Casa Sulthan Mulya; Indiana Ngenget; Musthofa Musthofa
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.v5i2.5625

Abstract

This study analysis of empty box victory in Makassar City regional head elections in 2018.  The approach used in this research is qualitative. Data collection techniques with in-depth interviews and literature study. The results showed that a single candidate against an empty box victory occurred in Makassar City regional head elections in 2018, after the Danny-Indira candidate pair was disqualified for alleged money politics. The empty box victory has relevance to the disqualification of Danny Pomanto as the incumbent when the regional head elections were already underway so that the winning team and supporters networks had been formed concretely, the spread of Danny Pomanto's support network was unavoidable and interest groups supporting empty boxes like Rewako were ready to accommodate and accommodate they. The attitude of domination politics and the use of identity politics by Appi-Cicu in the middle of an industrial and service city also plays a role in venting public antipathy and venting their choices into empty boxes.
Involvement of Internal Human Resource Organizations Perfomance Measurement in the Public Sector Natasha Salsabila Utomo; Vishnu Juwono
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.v5i2.5366

Abstract

Today's public sector organizations operate in a dynamic environment that forces organizations to adapt to changing environmental conditions. Organizational performance measurement is understood as one of the functions of management, but is currently being analyzed as a branch of science that develops independently. In order to measure the performance of public sector organizations, it is very important to apply appropriate performance measurement methods. Strategic human capital development must take into account the organization's specific educational background, job-specific experience, and job-specific experience, and that human capital must also be valuable, rare and not easily imitated. The development of human capital has a positive effect on organizational performance. Have a highly specific skilled workforce for certain jobs, to generate higher rents unless there is a match between culture and human resources. When a performance measurement system is adapted to an organization in the public sector, it is important to differentiate the focus of the mission, include all stakeholders in the organization, and emphasize the importance of human resources. HRD practitioners in the public sector should develop more sophisticated plans to create a learning culture that encourages independence and can have a positive impact on civil servant career satisfaction and ultimately organizational effectiveness. Many public sector studies regard rewards for achievement, including salaries and other benefits, such as pensions, as incentives or disincentives for productivity. Therefore, more than one performance measurement method can be chosen for performance measurement in the public sector.
Performance Evaluation of Sharia Economics Study Program, Faculty of Economics and Islamic Business, State Islamic Institute of Purwokerto Jamal Abdul Aziz; Sulasih Sulasih
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.v5i2.5716

Abstract

Performance evaluation is needed by each Study Program to understand the achievement of advantages and at the same time the weaknesses and shortcomings of targets that have not been achieved. In addition, the evaluation of the study program's performance is also one of the requirements for applying for accreditation. This research focuses on evaluating the performance of the Islamic Economics Study Program IAIN Purwokerto in 2018-2019 by basing it on the Study Program accreditation instrument from BAN-PT. This research only reveals quantitative data as requested in the LKPS instrument. Data analysis was carried out using an assessment instrument from BAN-PT in the form data category, which was about half of the overall assessment items on the instrument. Based on real data in the field, the average score is 3 (very good). With quantitative data like this, even harder efforts are needed to be able to increase the score in order to achieve excellence.
It Is Not Just Sharing Youth-Culture! It is A Spotify Music Branding through Instagram Bunga Devina Nugroho; Yosefani Oktavia; Sukmo Banyu Jogo; Z. Hidayat
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.v5i2.5506

Abstract

This paper aims to analyze the role of social media platform Instagram as a channel of marketing of musicians and their interaction with fans. Also, this paper analyzes youth-culture sharing behavior as a peer-to-peer digital marketing communication. Ethnographic was used as a research method with a long-term community observation, in-depth interviews, and online digital document analysis. Our paper focuses on studying the sharing youth-culture through Instagram, the practices of Instagram as a digital marketing communication channel of music product, and the personal musician branding. The results showed that the musicians as producers interact with their fans or consumers through social media Instagram. Collaboration through social media fosters sharing values and beliefs, exchanging daily experiences about music and cultural arts, young people build togetherness, from just interacting with doing business transactions on Instagram and Spotify. Musicians recognize the importance of digital channels as a marketing communication channel for music products so that Instagram has become a medium to build a reputation in the music field. Instagram provides opportunities for new talents from fans and further develops a network of indie musicians supported by Spotify. Instagram has become a home-branding for anyone who wants to be a musician and could gain a network of fans if it offers uniqueness and differentiation compared to competitors.
Factors that Influence the Quality of Audit with Professional Ethics as a Moderating Variable (Study at Public Accounting Firms in Bekasi) Ria Ria; Bambang Subiyanto; Arni Karina; Nabila Prillia Tasya
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.v5i2.4934

Abstract

This study aims to analyze and obtain empirical evidence regarding the factors influencing audit quality with professional ethics as a moderating variable. The variables used are auditor experience, independence, and objectivity as independent variables, while the dependent variable is audit quality and professional ethics as moderating variables—analyzed using WarpPLS 7.0 program. Sources of data in this study used primary data in the form of a questionnaire in data collection of as many as 12 Public Accounting Firms in Bekasi Regency and City. Then, this research data was given to 100 respondents. In taking the sample of this study using purposive sampling. The analytical technique used in this research is regression analysis using the WarpPLS 7.0 program. Based on the results of this study, it can be shown that the auditor's experience, independence, and objectivity have a positive effect. Then auditor ethics can strengthen the effect of auditor experience on audit quality. Meanwhile, professional ethics can weaken the influence of independence and objectivity on audit quality.
Criminal Action of Spreading Fake News Tri Julita
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.v5i2.5668

Abstract

The rise of the crime of spreading false news in the last two years has increased sharply. The data released by the Directorate of Cyber Crime for handling cases of spreading notifications and/or fake news has increased sharply. The crime of spreading false and misleading news is also contained in Article 390 of the Criminal Code, only in that article there is the phrase "broadcasting false news". In this crime, the means used are electronic media. Internet is one of the facilities used through electronic media. Based on Law Number 11 of 2008 Article 28 paragraph (1) concerning Information and Electronic Transactions states that everyone intentionally and without rights spreads false and misleading news that results in consumer losses in electronic transactions. The purpose of writing this journal is to explain and examine accountability in the crime of spreading false and misleading news, to find out the responsibility for the criminal act of spreading false and misleading news based on Law Number 11 of 2008.
Policy Implementation Green Public Procuremen in Sustainable Development in South Kalimantan Province Husin Ansari; Nurliah Nurdin; Irwan Tahir; Dedeh Maryani
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.v5i2.5771

Abstract

The increasingly massive consumption of illegal paper, plastic and wood products contributes to increasing the potential for environmental damage. However, awareness of using environmentally friendly products is still low, including in government circles. In order to overcome these problems, the Provincial Government of South Kalimantan is the leading regional government that implements the Green Public Procurement (GPP) to align with sustainable development goals. However, the implementation of the policy is seen as still not optimal. This study intends to analyze the causes of the non-optimal implementation of GPP policies in South Kalimantan, which then formulates a model for implementing GPP policies. The qualitative research method was used by researchers with research data collected through interviews, observation and documentation studies techniques coding assisted by the Nvivo 12 program and combined descriptive analysis referring to the GPP framework theory from Akenroye, et.al. (2013) and Meter and Horn's (1975) policy implementation model theory. The study found that: 1) Policy implementation was not optimal due to the absence a road map in the policy action plan, lack of understanding and implementation of the GPP legal framework, low capacity of GPP regulatory and implementing authorities, lack of ecolabel environmentally friendly products, and lack of massive and intense socialization. IT DOESN'T MATTER; 2) The Sustainable GPP Policy Implementation Model is formulated by researchers as a model that emphasizes the alignment of policy implementation with environmental, social, and economic oriented sustainable development goals. The model consists of aspects. Researchers put forward suggestions: 1) academic suggestions, further research needs to develop the object of study and the theme of Green Public Procurement in the procurement sector of other environmentally friendly goods and services such as green building and green road construction; 2) practical advice, the Provincial Government of South Kalimantan needs to develop a comprehensive Standard Operating Procedure as a technical guide for parties related to the procurement of government goods and services in implementing sustainable GPP.
Analysis of the Negotiation Period of the XXI Collective Working Agreement of PT Freeport Indonesia on the Rights of Workers Annisa Aprilia Purba
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.v5i2.5540

Abstract

Disputes are a reality that cannot be separated from human life, not least in the Collective Labor Agreement (PKB) negotiation forum. The existence of negotiations is one of the determining processes in the decline, stagnation, or increase in workers' rights, of course, followed by the rights and obligations of each in a balanced manner. The results of this study indicate that the disputes that occurred in the PT Freeport Indonesia Collective Labor Agreement negotiations were a form of realistic disputes in the form of interests with the demands, benefits, strengths, resources, and values to be achieved by both parties through the proposals of the parties. which is fought for acceptance becomes a provision in the collective labor agreement. The workers are trying to improve the fulfillment of workers' rights, while the employers are of the opinion that the obligations and rights of each party have been fulfilled in a balanced way. However, the absence of restrictions on collective bargaining agreements will have implications for the period of implementation of the fulfillment of the rights of workers stipulated in the new collective labor agreement and will have an impact on the collective work agreement of the company or contractor who is a joint partner of PT Freeport Indonesia.
Analysis of the Effect of Quality of Goods and Services on Purchase Decisions in the Shopee Application (Case Study on Saen John Store Customers) Ifrizah Ifrizah; I Made Sukrisna; Tyas Zunia Arifianti; Indi Djastuti
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.v5i2.5402

Abstract

Society’s behavioral pattern in shopping has changed from offline to online. This Online shopping trend sparked the occurrence new business called eCommerce. Shopee is one of the eCommerce platforms in Indonesia, it gives the sellers facilities to sell their products easily. Shopee has some features that can help its users to choose and buy the product they want. It also gives new experiences in shopping moreover in fashion. One of the star sellers in the men’s fashion category is Saen John. They sell chino pants and casual shirts. This study aims to know what factors and reasons users or customers in deciding to buy Sean John’s products are viewed from five groups.This study uses qualitative research method dan respondents are chosen by purposive sampling method. The respondents in this study are Saen John’s customers who bought twice or more. These customers are in A, B, C, D, and E groups. This study obtains 15 respondents from all groups using the semi-structured interview method. The results of this study found many factors that influence respondents to buy and use Saen John’s products. There are interesting reasons related to buying and using Sean John’s products according to the respondents such as quality, response, and service from the seller which are the consideration of customers.

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