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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
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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
Mediation Role of External Locus of Control on the Influence of Financial Attitude and Financial Knowledge on Financial Management Behavior Mentari Clara Dewanti; Daisy Martina Rosyanti; Fani Khoirotunnisa
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7142

Abstract

This study aims to determine how the external locus of control mediates the influence of financial attitudes and financial knowledge on financial management behavior. Data was collected using a questionnaire distributed online to students majoring in management belonging to class Z UPN "Veteran" East Java. In this study, the SEM method used is Structural Equation Modeling based on Partial Least Square. Based on the results of data analysis that has been carried out, it was found that financial attitudes and external locus of control have a positive effect on financial management behavior. However, the difference in results shown by students' financial knowledge has no impact on their behavior in managing finances. The external locus of the control variable has a significant influence in mediating the effect of financial expertise on financial management behavior. An individual with sound financial knowledge can create a high external locus of control from individuals that impact awareness in increasing financial management behavior. Further research is directed to develop a research model with more diverse objects to gain a more comprehensive understanding, for example, Generation Z in other cities.
The Effect of Sustainability Reporting Disclosure and Liquidity on Company Value with Ownership Concentration Variables as Moderating Zumratul Meini; Leily Chusnul Chotimah
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.v5i3.6059

Abstract

The high and low stock prices indicate the level of success of the management of a company. Changes in stock prices will cause gains or losses that reflect the value of a company. This study aims to prove empirically the factors that can affect firm value, namely the disclosure of sustainability reporting and liquidity. The novelty of this research is to test whether the concentration of ownership can moderate the effect of sustainability reporting and liquidity on firm value. The data used in this study is panel data of 37 companies listed on the Indonesia Stock Exchange for the 2016-2020 period. Data processing is done with WarpPLS 0.8. The results showed that the disclosure of sustainability reporting has no effect on firm value, while liquidity had a positive effect on firm value.
Analysis of the Effect of Corporate Governance Mechanism, Company Size and Leverage on the Integrity of Financial Statements Fajar Imam Wahyudi; Hari Setiyawati
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.v5i3.6769

Abstract

The number of cases of manipulation financial statements that have occurred so far has encouraged all parties to make us aware of the importance of a financial report with integrity, namely a report that has reliability. Accounting information should be relevant because this information will be used for decision making, In addition to being objective, information is independent if it is unaffected by factors that could compromise its impartiality. The objective of this study is to investigate and assess the impact of “Institutional Ownership, Independent Commissioner, Audit Committee, Company Size, and Leverage on the Integrity of Financial Statements”. This type of research is quantitative and this research is a causal study with a population of 48 mining companies listed on the Indonesia Stock Exchange for the 2015-2019 period, there are 25 companies that are the research sample, so the number of samples during the 5-year research period is 113 samples with sampling technique carried out based on purposive sampling,It was decided to employ the multiple linear analysis method and the commen effect approach as the research analysis  model in this study. The study's findings show that Institutional Ownership, Independent Commissioner, Audit Committee, and Company Size have little impact on the Integrity of Financial Statements, but Leverage has a significant beneficial influence
Legal Protection of Victims of Trafficking in Persons in the Criminal Justice System in Indonesia Sabono, Adriana; Setiyono, Joko
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7316

Abstract

Human Trafficking is a modern crime related to human slavery which has become a focus not only in Indonesia, but also in developing countries and also in the United Nations. The crime of trafficking in persons in Indonesia has happened a lot and is not a strange thing to discuss. Cases in Indonesia can also be said to be many. The 7th United Nations Congress held in Milan in 1985 also discussed the rights of victims. The rights of victims of trafficking in persons in SPP are also protected. Some of the judge's decisions that impose sanctions on convicts are restitution. Restitution itself is one of the rights of victims which is regulated in Law Number 21 of 2007 concerning the Eradication of the Criminal Acts of Trafficking in Persons.
Application of the Principle of Restorative Justice to the Termination of Investigation Warrant (SP3) Agus Susanto
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.v5i3.6274

Abstract

The purpose of this study is to find out how to apply the principle of restorative justice to the warrant for termination of investigation (SP3). The research method used is a normative legal research method. The legal sources used are from the Legislation and secondary legal materials along with other legal sources.
Contribution of Teacher Guidance and Counseling in the Implementation of Character Education Program in SMP Negeri 1 Percut Sei Tuan Siti Hadijah Lubis; Lahmuddin Lubis; Nurussakinah Daulay
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.v5i3.6203

Abstract

This study aims to determine (1) the state of the character of students in SMP Negeri 1 Percut Sei Tuan (2) teacher guidance and counseling programs in implementing character education programs at SMP Negeri 1 Percut Sei Tuan (3) the role of guidance and counseling teachers in implementing the program. Character education at SMP Negeri 1 Percut Sei Tuan (4) the contribution of guidance teachers in the implementation of character education programs at SMP Negeri 1 Percut Sei Tuan. The type of research used in this thesis uses qualitative research. The subjects in this study were guidance and counseling teachers at SMP Negeri 1 Percut Sei Tuan, totaling 5 people. The data collection techniques used are interviews (interviews), observations (observations) and documentation. While the data analysis techniques used are data reduction, data presentation and drawing conclusions. The results of this study found that guidance and counseling teachers at SMP Negeri 1 Percut Sei Tuan were able to show an active role in the implementation of character education programs in schools through guidance and counseling services based on recommendations from the homeroom. Based on the results of interviews conducted by researchers with school principals, guidance and counseling teachers, they apply counseling guidance services through individual guidance, individual counseling, classical guidance, and group guidance, for students who undergo sanctions due to violations. Guidance and counseling teachers also collaborate with homeroom teachers, students and parents. The role of guidance and counseling teachers through comprehensive guidance and counseling services. Service quality can be improved through scheduling to meet student needs and respond to student problems through guidance and counseling programs and services.
The Effect of Product Image and Website Quality on the E-Purchase Decision through Website Experience Hernandi Sujono; Ratih Hurriyati; Lili Adi Wibowo; Heny Hendrayati
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.v5i3.6590

Abstract

In the globalization era or the 4.0 era, all activities that used to be done offline can now be completed online using the internet network. Likewise with buying and selling activities, openness, and Internet connectivity, with online media, one of which is the website. Therefore, the research objectives are to analyze the effect of the product image and website quality on online purchasing decisions; the impact of the product image and website quality on user experience (web experience); the effect of user experience (web experience) on online purchasing decisions at a Parfume Online Store. This research is a quantitative study, an inferential statistical study that takes a certain number of samples to explain the population. By collaborating with the Parfume Online Store for data collection, it is targeted that at least 100 responses are collected from online questionnaires and analyzed by structural equation modeling with Partial Least Square (PLS) software used as a tool to assist procedures. After all, the conclusions of this study are: 1) Product Image's significant positive effect on E-Purchase Decision, 2) Product Image's significant positive effect on Web Experience, 3) Web Experience's significant positive effect on E-Purchase Decision, 4) Web Quality's significant positive effect on E- Purchase Decision, 5) Web Quality's significant positive effect on Web Experience, 6) Product Image's significant positive effect on E-Purchase Decision, 7) Web Quality's significant positive effect on E-Purchase Decision Variables.
Analysis of Individual Characteristics and Infrastructure of Employee Performance through Job Satisfaction at Tax Management Agency and Regional Retribution (BP2RD) UPT Samsat Medan Utara Fionita Idanesia Br Tarigan; Endang Sulistya Rini; Ritha F. Dalimunthe
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.v5i3.6953

Abstract

Organizations in this era are required to have advantages both in terms of service, cost, product quality and professional human resources. However, good infrastructure will be useless if human resources do not support it. This means that human resources remain an important factor for advancing the organization. In this case the organization requires quality human resources. Quality human resources are human resources who are able and willing to do things that go beyond the demands of organizational standards. Therefore, good employee behavior is important and should exist in employees because positive actions taken will produce quality and beneficial performance for the organization. Factors that can affect the high involvement of employees and good behavior can be triggered by several aspects such as individual characteristics and infrastructure. This study aims to analyze individual characteristics and infrastructure on employee performance through job satisfaction at the Regional Tax and Retribution Management Agency (BP2RD) UPT Samsat Medan Utara. The objective of the research is to analyze of individual characteristics and infrastructure of employee performance through job satisfaction at the Regional Tax and Levy Management Agency (BP2RD) UPT Samsat Medan Utara. This type of research is causal with a quantitative approach. The population in this study were all employees who worked at the Regional Tax and Retribution Management Agency (BP2RD) UPT Samsat Medan Utara, totaling to 70 employees. Used primary and secondary data which are obtained through documentation study and question list. The data are analyzed with structural equation modeling (SEM) using SmartPLS version 3.0 analysis tool. The results demonstrated that individual characteristic had a positive and significant effect on employee performance, infrastructure positive and significant effect on employee performance, individual characteristic had a positive and significant effect on job satisfaction, infrastructure positive and significant effect on job satisfaction, job satisfaction had positive and significant effect on employee performance. Individual characteristic had an indirect positive and significant effect on employee performance through job satisfaction and infrastructure had a positive and significant effect on employee performance through job satisfaction.
Consumer Perceptions in the Selection of Non-Bank Sharia House Ownership in the City of Bandar Lampung Andri Satria; Marselina Marselina; Heru Wahyudi
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.v5i3.6430

Abstract

Whether the perception of religiosity, price perception, knowledge, service affects the probability of consumers in the selection of non-bank Sharia home ownership financing in Amanah Property Syariah bandar Lampung city to analyze the influence of these 4 variables on the probability of consumers choosing non-bank Sharia home ownership financing in Bandar Lampung city, a descriptive method is used with a type of quantitative research used to examine a certain population or sample.  The data will be processed with econometric analysis tools and mathematical calculations. The econometric model used to answer the research questions is factor analysis then continued with logit regression analysis. The results of the instrument validity test, each question indicator has r calculate r table so that each question indicator on the variables of religiosity, price perception, knowledge and service is valid. The H-L Statistics value is 13.5910 0.05 then the model is said to be feasible. From the t test data above, it can be seen that: For the value of prob X1 of 0.2610 where 0.05 means that the variable X1 has no effect on variable Y. For the value of prob X2 of 0.7837 where 0.05 means that variable X2 has no effect on variable Y. For the value of prob X3 of 0.0022 where 0.05 means that the variable X3 affects the variable Y. For the value of prob X4 of 0.3473 where 0.05 means that variable X4 has no effect on variable Y. Fadden R-squared is 0.183829 meaning that 18% of variable X in this study is able to affect variable Y while 84% is influenced by variable X outside this study. Based on the value of statistics z and probability, only the variables of knowledge are significant to the decision to choose non-bank Islamic home financing in Amanah Property Syariah, while the 3 variables are insignificant. All free variables (religiosity, price perception, knowledge and services) are jointly able to influence the customer's decision to choose non-bank Sharia Home Ownership Financing (PPR). However, religiosity, price perception and service factors do not have a significant effect on the decision of customers to choose non-bank Sharia Home Ownership Financing (PPR). The knowledge factor is the dominant factor in consumers' decision to choose non-bank Sharia Home Ownership Financing (PPR).
Analysis Usability System Web E-Office at PT Pelabuhan Indonesia II Using Heuristic Evaluation (Case Study of PT Pelabuhan Palembang) Selia Tasya; Fatmasari Fatmasari
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.v5i3.6735

Abstract

PT Pelabuhan Indonesia II (Persero) is a State-Owned Enterprise engaged in logistics in port management and development. At PT Pelabuhan Indonesia II Palembang branch there is an E-OFFICE web that can be accessed through the website. The E-OFFICE is a website system that can only be accessed by employees and is used to facilitate correspondence activities within PT Pelabuhan Indonesia II Palembang branch. The purpose of this study was to determine the level usability system of the E-OFFICE web, whether it was easy to learn, efficient, when users interacted it was easy to remember procedures/steps without making many mistakes, and finally whether users felt comfortable operating the website. This study uses a heuristic evaluation method that contains ten variables, namely Visibility of system status, Match between system and the real world, User control and freedom, Consistency and standard, Error prevention, Recognition rather than recall, Flexibility and efficiency of use, Aesthetic and minimalist, Help users recognize, Diagnose and recover from errors,Help and documentation. The population of this research is employees, using questionnaire data collection techniques and interviews with samples. This research can be used as input for development in increasing the usability value.

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