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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 Good Corporate Governance and Financial Distress on the Integrity of Financial Statements with Audit Quality as a Mediation Variable Made Ayu Prilla Winda Puspita; Ni Made Dwi Ratnadi; Made Gede Wirakusuma; Ida Bagus Putra Astika
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 3 (2022): Budapest International Research and Critics Institute August: In Progress
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.5794

Abstract

The information in the financial statements must be presented fairly, honestly, and fairly disclose facts to users in order to produce financial statements with integrity. The purpose of this study was to examine the effect of good corporate governance and financial distress on the integrity of financial statements through audit quality. The population in this study are consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The number of samples obtained as many as 66 companies with purposive sampling method. The data analysis technique used is multiple linear regression and the selection of good corporate governance proxies using factor analysis. Based on the results of the analysis, it was found that good corporate governance has an effect on the integrity of financial statements. Financial distress affects the integrity of financial statements. Audit quality affects the integrity of financial statements. Good corporate governance affects the integrity of financial statements through audit quality. Financial distress affects the integrity of financial statements through audit quality. This shows that the increasing audit quality allows a reduction in financial distress that occurs in the company so as to produce financial statements with integrity.
Students’ Enthusiasm in Learning English by Using Blended Learning Indah Sari
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.5941

Abstract

This study aimed to analyze students’ enthusiasm for English learning by using blended learning. This study was conducted by using descriptive qualitative and administered questionnaires. The subjects of this study were 70 students and this study applied Miles, Huberman, and Saldana’s steps in analyzing the data. The results showed that the students had a great enthusiasm for English learning by using blended learning which was indicated by their involvement, participation, task submission, and enjoyment of discussion during English learning
Communication Strategy Fashion Luxury Brand in Increase Brand Experience with among Millennials in the Time of the COVID-19 Pandemic: A Systematic Literature Review Tiara Angelica Tarigan; Irwansyah Irwansyah
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.5828

Abstract

Literature review systematic this conducted for see trend related research with literature utilization implementation of communication strategy fashion luxury brand in increase brand experience to circles Millennials during the COVID -19 pandemic. 9 literatures on the range time 2021-2022 reviewed use method systematic literature review (SLR) for answer destination research. Studies this find that digital marketing is tool important for communicate brand luxurious market leading for circles millennial. Build digital relationship like via social media with consumer effect on intentions buy for luxury fashion brand. If brand could create designed marketing with good for their target audience, they could produce equity brand based on strong customer with give satisfying brand experience.
An Analysis of Ambiguity used in Maleficent: Mistress of Evil Movie: Semantic Nur Fadila Rahmanita; Ervina CM Simatupang
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 3 (2022): Budapest International Research and Critics Institute August: In Progress
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.5854

Abstract

This research aims to determine what type of ambiguity and meaning are found in Maleficent: Mistress of Evil. The study's data was gathered from a 2019 American fantasy film titled Maleficent: Mistress of Evil that was made by Walt Disney Pictures. Film is a form of visual art that uses moving images to simulate experiences or otherwise convey ideas, narratives, perceptions, feelings, beauty, or atmosphere. The study's theoretical framework is based on Stephen Ullmann's (1977) theory. The researcher used a qualitative approach because the data in this study is delivered in the form of words or sentences. The researcher discovered data on homonymy, homograph, homophones, polysemy, and structural ambiguity. Due to a lack of data, the results of this study revealed six data points. The lexical data (66.7%) dominates this analysis out of the six. Following the phonological data (16.7%) and structural data (16.6%).
Negative Implications of Public Private Partnership at the Port of Rembang Sluke Terminal Dwi Yoga Ambal Ariski; Tri Yuniningsih; Augustin Rina Herawati
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.5896

Abstract

The development of infrastructure development in the Rembang Regency area is oriented towards the Rembang Port, the Sluke Terminal. The use of the concept of Public private partnership which was carried out to carry out port development found various problems ranging from management and disputes over land reclamation between the private sector and local governments. The occurrence of this problem shows the local government's lack of readiness to regulate public policy, so there is a need for a problem analysis to solve the problem. Bardach's theory is the basis for analytical theory in solving this problem, covering aspects of technical feasibility, economic and financial aspects, political aspects and organizational aspects of implementing policy evaluation measurements based on authority, institutional commitment, capability, and organizational support. The research method used is a qualitative descriptive method with analytical techniques using Bardach's theory and Rembang district regulations. The results show that the negative implications of PPP (Public Private Partnership) in the process of managing the Port of Rembang at Sluke Terminal are that there are still HGB land disputes over HPL between the private sector and the Rembang district government, a lot of intervention from the political elite in this problem and the emergence of state losses (government Rembang Regency) due to land disputes and port management, lack of adequate human resources to implement the concept of public private partnership with private parties. Recommendations: local governments need to study the legality of cooperation agreements, seek legal steps to be taken immediately, there is communication between political elites, regional heads are expected to be able to make regulations that lead to dispute resolution.
The Impact of Profitability and Earnings Management on Tax Aggressiveness with Corporate Governance as Moderating Variables (Study on Registered Energy Sector Companies on the Indonesia Stock Exchange in 2019-2021) Jessica Tanujaya; Binsar H Simanjuntak
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.5785

Abstract

This study discusses the phenomenon of tax aggressiveness in energy sector companies in Indonesia. The research sample is companies listed on the Indonesia Stock Exchange in 2019-2021 which were selected using the purposive sampling method. Data processing uses panel data regression analysis with the help of Eviews 10 software. The results show that profitability and earnings management have a positive and significant effect on tax aggressiveness. Meanwhile, corporate governance cannot moderate the influence of independent variables on tax aggressiveness.
Principal Component Analysis to Determine the Main Factors of Stock Prices Shabrina Luthfiah Destiyana; Andrieta Shintia Dewi
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.5930

Abstract

Stock investments reach the point of maximum profit when good observations are made. The many variables that determine stock prices make it difficult for potential investors to identify which stocks are the right ones to invest in. So, it is necessary to reduce the variables to form the main component without eliminating the information that existed before. This study aims to determine what variables are forming the main factors in determining stock prices in the Consumer Non-Cyclicals sector companies indexed by LQ45 using 18 independent variables and stock prices as the dependent variable. This study uses the Principal Component Analysis method to form a new component that determines stock prices, which is called the principal component. The results showed that the main factor determining the stock price of companies coded as CPIN issuers, namely forming 3 components, in HMSP which formed 5 components, in GGRM which formed 5 components, in JPFA namely forming 5 components, in UNVR which formed 5 components, in INDF which formed 5 components, and the company coded the ICBP issuer, which formed 4 components.
Maxim Violation in the Movie Doctor Strange in the Multiverse of Madness Nalita Mareta; Ida Zuraida
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.5818

Abstract

This study is aimed to investigate the violations of maxims cooperative principle uttered in conversations of Doctor Strange in the Multiverse of Madness movie and its intended meaning. This study is designed into a descriptive qualitative research. The data of this study consists of twenty conversations reflecting violation of uttered maxims cooperative principle found in the movie. The data collection is done by observation in several steps such as identifying and marking maxim violation in conversation, classifying each data with Grice’s maxim cooperative principle theory, and giving code on data. Data analysis is done by describing the context of each conversation, then analyzing data by Grice’s maxim cooperative principle. The result shows that 9 data or 45% is categorized into violation of quantity maxim, 6 data or 30% is categorized into violation of quality maxim, 3 data or 15% is categorized into violation of relation maxim, and 2 data or 10% is categorized into violation of manner maxim. From the result, it can be seen that quantity maxim is most often violated in the conversation at whole. Then, the intended meaning of maxim violation is to ignore the conflict, deny the opinion, pressure someone, entertain someone, and change a topic of conversation.
Activity Analysis of the Utilization of E-Learning in Student Learning at State Vocational High School 2 Nabire Using the Technology Acceptance Model Sartje Mala Rangkoly; Wing Wahyu Winarno; Asro Nasri
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.5969

Abstract

This research aims to find out activity analysis of the utilization of e-learning in student learning at State Vocational High School 2 Nabire using the technology acceptance model. Respondents were carried out at State Vocational High School 2 Nabire with the number of students being 632 using a sample calculator, so the responses obtained were 84 students consisting of majors namely Construction and Property Engineering, Electrical Power Installation Engineering, Audio Video Engineering, Motorcycles, Computer Engineering and Network with Class X, XI, and XII. Through this research, it is hoped that it can provide an evaluation of an event and teaching and learning process within the scope of State Vocational High School 2 Nabire. With the number of students is 632 students with the sample taken is 84 students. The research analysis uses a structural equation model, using WarpPLS. The results showed that usability has a positive and significant effect on ease. Usability has a positive and significant effect on ease of use. Ease has a positive and significant effect on ease of use. Ease has a positive and significant effect on attitudes towards behavior. Ease of use has a positive and significant effect on attitudes towards behavior. Attitudes towards behavior has a positive and significant effect on ease of having a positive effect.
The Effect of Profitability, Free Cash Flow, and Company Size on Debt Policy for Construction Companies Devi Twi Jayanti; Khomsiyah Khomsiyah
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.5843

Abstract

The purpose of this study was to determine the effect of profitability, free cash flow, and company size on debt policy in building construction companies listed on the Indonesia Stock Exchange in 2017-2021. There are 55 data selected by the sample through purposive sampling method. The research method is using multiple regression analysis for hypothesis testing. The results partially show that profitability has a negative effect on debt policy, free cash flow has no effect on debt policy, while firm size has a positive effect on debt policy. Simultaneous research results where profitability, free cash flow, and firm size affect debt policy with a coefficient of determination of 0.560 which means that 56% of debt policy can be explained by independent variables (profitability, free cash flow, and firm size) while the remaining 44% is explained by another variable.

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