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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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Analysis of the Commitment of Organizations and Government Internal Control Systems to Fraud Prevention in the Government Sector Zainul Arifin; Fathurrahman Fathurrahman
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.v5i2.5545

Abstract

The purpose of this study was to analyze and examine the effect of organizational commitment and the government's internal control system on fraud prevention in the government sector. In this study, the respondents were the Auditors of the Supreme Audit Agency (BPK) of the Republic of Indonesia. Sampling was done by using the sampling method, with the number of samples collected as many as 148 respondents. The type of data used in this research is primary data. The data collection method in this study used a questionnaire distributed via google form. The results of the research and analysis state that organizational commitment and the government's internal control system have a significant effect on fraud prevention in the government sector, especially in the Supreme Audit Agency (BPK) of the Republic of Indonesia. The data analysis technique used in this research is the application of the Partial Least Square model estimation application with the smartPLS statistical software version 3.3.6 for Windows 64-bit.
A Decision Tree Approach for Investment Decisions in SMEs Ana Mufidah; Maheni Ika Sari; Nely Supeni
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.v5i2.5178

Abstract

Small and Medium Enterprises (SMEs) are the most widely encountered businesses in Indonesia with various kinds of business fields engaged in by the community. Investment decisions are part of the activities carried out by SMEs. In making investment decisions are often influenced and based on various factors. A qualitative analysis research method used in this study. The research mechanism constructed is in the form of literature study. The literature used for citation consist of textbooks, articles, and online literature sources linked to this study. This article aims to produce a model that explains the factors that need to be considered in making investment decisions based on the literature and the results of previous empirical studies. In addition, the model uses a decision tree approach in making investment decisions for Small and Medium Enterprises (SMEs). The model produced in this study is sourced from various literatures that are used as a reference in the formation of models related to factors that need to be considered in making investment decisions in SMEs.
Marriages Not Recorded Perspective Enakmen 8 Year 2004 State of Sabah and Marriage Law Number 1 Year 1974 Yunitasari Yunitasari; Nihrul Bahi Al Haidar; Ita Ma’rifatul Fauziyah
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.v5i2.5571

Abstract

Marriages that are not registered in perspective Ekamen 8 of 2004 in the State of Sabah and the Marriage Law No. 1 of 1974 is a normative study in order to answer two questions, namely: first, about the problem of what if a marriage is not registered while marriage is required to be registered, second, how is the analysis of a marriage that is not recorded the perspective of enactment 8 of 2004 and Law No. 1 of 1974. The data of this study were collected using the documentation method, then analyzed using a descriptive method, namely by using a deductive mindset. The results of this study conclude that if there is a marriage that is not registered then it violates the law and the perpetrator himself is subject to a fine of RM1000 (ringgit) or imprisonment for approximately 6 (six) months, as well as marriages that do not recorded in Indonesia, it will be subject to a fine of Rp. 7,500,000, - (Seven Million Five Hundred Rupiah). In line with the conclusions above, suggestions for the future should be further developed with research with the theme of marriage that is not recorded. And more mastering theories about his knowledge so that as a legal academic at least he can provide enlightenment or solve problems or cases that will occur in the future. will decrease, so that people will respect the applicable laws
Effectiveness of Open University Website as Administration and Academic Dissemination Media to UPBJJ-UT Mataram Students Windi Prihandoyo
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.v5i2.5323

Abstract

This study aimed to identify and analyze the effectiveness of Open University Website as administrative and academic information dissemination media to UPBJJ-UT Mataram students. The method used in this study was a descriptive correlational survey. This research was conducted at UPBJJ-UT Mataram, West Nusa Tenggara Province. Theresults indicated that student characteristics andthe quality of interaction withOpen University websitehad positive but insignificant relationship with the effectiveness of Open University website as a medium for dissemination of administrative and academic information at UPBJJ-UT Mataram. Furthermore, the usability of the Open University website and the quality of website information showed significantly positive relationship with the effectiveness of the Open University website as a medium for dissemination of administrative and academic information at UPBJJ-UT Mataram.
Perceptions of Boarding Careers, Students Majoring in Accounting and Non-Accounting Students on the Ethics of Preparing Financial Statements Based on Boarding School Psak (Case Study on Islamic Boarding Schools in Pekalongan) Imam Prayogo; Annisa Qurrota Ayun; Muhammad Ubaidillah
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.v5i2.5458

Abstract

Education in Indonesia lags far behind other countries in Asia. One of the causes is the lack of ethical implementation in the education system. Islamic boarding school education is generally organized by the community as a manifestation of education from, by, and for the community. Islamic boarding school is an Islamic educational institution with a dormitory or cottage system.One form of ethical violation that is still widely questioned in the accounting world is the issue of earnings management. Islamic boarding school caregivers and other administrators can be positioned as agents in Law No. 18 of 2019. This is because they get endowment funds from the central government and/or local governments. The principal here is the central government and/or local government because it provides endowment funds to Islamic boarding schools. Through PSAK Accounting for Islamic Boarding Schools, Islamic boarding schools are asked to present accountability in the form of financial reports. This study analyzes the differences in perceptions between boarding school caregivers, students majoring in accounting, students majoring in non-accounting, on the ethics of preparing financial statements. The results showed that there were no significant differences in perceptions in the three research samples, namely: boarding school caregivers, students majoring in accounting, and non-accounting students on the ethics of preparing financial statements.
Indirect Speech Act Analysis in the Wonder Movie Script by R.J Palacio: Pragmatics Study Eirene Pingkan Permata Giroth; Sasmi Farida
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.v5i2.5214

Abstract

The purposes of this research are to find out the kinds of indirect speech act and to identify the meaning of illocutionary acts in the Wonder Movie produced by R.J Palacio. The method used in this study was descriptive analysis meaning that the researcher analyze by using context of the situation to find out what is the meaning of the speakers. The data source is taken from official movie script.  The results of this research found that there are five types of indirect speech. They are 45% assertive, 30% directives, 15 % commissive  5 % expressive and the last 5%  of declaration. From the analyze data,   it can be concluded the most dominant types of Illocutionary act in that movie is assertive.  However the meaning of this research found is literal meaning.
Factors that Influence Behavioral Intention of Digital Financial Transactions on the Millenial Generation in Palembang Mia Audina; Isnurhadi Isnurhadi; Isni Andriana
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.v5i2.5768

Abstract

This study aims to examine and analyze the factors that influence behavioral intention in using digital financial transaction services (E-wallet) by millennial generation in Palembang City by using the unified theory of acceptance and use of technology 2 (UTAUT2) and expanded by adding digital financial literacy variable. This study used purposive sampling technique. Data for 250 millennial generations using ShopeePay, GoPay, and DANA E-wallet in Palembang City were obtained through an online questionnaire survey. The data then were analyzed using Partial least square-structural equation modeling (PLS-SEM). The results showed that performance expectancy, social influence, hedonic motivation, and digital financial literacy had a positive and significant influence on behavioral intention. Meanwhile, effort expectancy and facilitating conditions did not have a significant influence. Future research is expected to add other factors not included in this study, such as price value and habit.
Motorcycle Financing Transactions at PT Bank Sumut Syariah Panyabungan Sub-Branch: Islamic Law Perspective Siti Kholijah
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.v5i2.5622

Abstract

The main principle of islamic life is monotheism of Allah, namely an awareness that human life is a mandate from Allah. The word muamalat is the only word that literally means "doing each other" or reciprocity. Muamalah is etymologically the same and meaningful with almufa'alah, namely doing each other. The research objective is to analyze motorcycle financing transactions at PT Bank Sumut Syariah Panyabungan Sub-Branch as islamic law perspective. This research includes field research. The method used in this research is qualitative method. Sources of data in this study are primary and secondary data. The writing method uses the inductive method. The results showed that motorcycle financing transactions at PT Bank Sumut Syariah Panyabungan Sub-Branch based on a murabahah contract, the profit is immediately known. The benefits of murabaha are immediately known at the beginning when the murabaha transaction is agreed upon. Customers are given convenience in paying off motorcycle financing, so that customers feel lucky. Motorcycle financing transactions at PT Bank Sumut Syariah Panyabungan Sub-Branch is in accordance with islamic law, because this murabahah contract is a sale and purchase agreement of sharia goods, meaning that it is in accordance with islamic law. The profits obtained are not based on usury, but a profit-sharing system between the customer and the bank.
Analysis of Buy or Rent Measuring Tank Equipment Decision at PT ABC Regina Fitriafrishanti; Budi Frensidy
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.v5i2.5363

Abstract

PT. ABC Group is committed to providing and developing renewable energy to create national energy independence. The process of stockpiling fuel oil in storage tanks throughout work area is an activity that is inseparable from a fuel stockpiling terminal. Measurement activities can be done manually or automatically. Measurements performed manually have many limitations. These limitations can be solved if measurements are carried out using Automatic Tank Gauging (ATG). ATG is able to convert data into digital form so that it can be used for reading or processing data in other systems. The required ATG can be obtained in several ways for instance buying with a loan or renting. The purpose of this study is to apply the analysis of NPV (Net Present Value) and APV (Adjusted Present Value) to implement the use of ATG. NPV and APV analysis were used to obtain the most favorable option for using ATG. Based on the results of the analysis conducted on the data and assumptions obtained, it can be concluded that there is no choice between renting and buying with a loan that is always superior to all conditions in providing ATG. Many factors influence each decision, including the percentage of the rental price compared to the ATG value, technological developments, and the amount of the discount rate or expected return value by the company.
Narrative Storytelling Culinary Speciality of Watugajah Community in Probolinggo Indonesia Linda Laila Zahas Fana; Ari Ambarwati
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.v5i2.5016

Abstract

The purpose of this research is to map and describe how the logic and important symbols of the Watu Gajah community are narrated in typical culinary storytelling. The Watu Gajah community has a cer-tain pattern in telling their special culinary. Culinary wealth that is told in a certain pattern is a strategic regional object for the promotion of culture (OPK) as a source of learning in Indonesian language learning. This study uses a descriptive qualitative approach to map and describe the meaning in the form of logic and symbols of the Watu Gajah community in telling their culinary storytelling. The data are the results of intense observations, structured and in-depth interviews about (1) how the logic of the Watu Gajah community is constructed in typical culinary storytelling and (2) how the symbols of the Watu Gajah community are used in typical culinary storytelling. This study utilizes a literary gastrocrit-ical lens to reveal the logic and symbols of the Watu Gajah community that correlate with gastronomy in the storytelling narrative of their typical food. The results of the study show that the typical culinary of the Watu Gajah community has various origin stories. From every name that can unite the Indone-sian people because these foods have previously been present and become the staple food of the Watu Gajah community which has now turned into traditional snacks in the market.

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