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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 Influence of Accounting Information Systems and Organizational Culture on the Quality of Financial Statements Barjah Alamsyah; Achmad Fajar
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.v5i4.7181

Abstract

This study examines the quality of financial reports at the Cimacan Regional General Hospital. This study aims to determine whether there is an effect of accounting information systems on the quality of financial reports and to determine whether there is an effect of cost compliance on the quality of financial reports. This study uses a quantitative approach by using a simple random sampling method of selecting samples at Cimacan Hospital employees. Statistical tests carried out are multiple regression testing the coefficient of determination and hypothesis testing partially or simultaneously. The results of the tests carried out prove that the accounting information system affects the quality of financial reports, organizational culture affects the quality of financial reports. Likewise, simultaneously accounting information systems and organizational culture affect the quality of financial reports.  
Legal Protection of Husband as A Victim of Domestic Violence 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.v5i3.6096

Abstract

In this study, the victims of domestic violence were generally women, and the perpetrators were men. So that so far the laws that have been formed provide more legal protection for wives and the community considers that violence perpetrated by wives against their husbands is a natural thing, because it is part of the dynamics of married life that usually occurs. Domestic violence against men is related to domestic violence experienced by men or boys in intimate relationships such as marriage, living together, or within the family. Domestic violence is a social fact. because it can occur in the household regardless of culture, religion, ethnicity, and age of the perpetrator and the victim. The law on the elimination of domestic violence provides guarantees of protection. Where this form of protection may take the form; temporary protection and protection orders.
Tax Aggressiveness of Manufacturing Companies Listed on Indonesia Stock Exchange for the 2018-2020 Period Lilis Kamilah; Ratna Hindria Dyah Pita 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.v5i3.6811

Abstract

The present study aims to examine and determine the effect of executive compensation, executive Characteristics, and the audit committee on tax aggressiveness (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) for 2018-2020 period). The population comprises of 193 manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period with a sample consisting of 47 companies. The samples were selected using purposive sampling with quantitative research technique and panel data. The data were analyzed using a multiple regression technique in STATA 16 version. The measurements of tax aggressiveness include Conforming Tax Avoidance and non-Conforming Tax Avoidance. The results showed that executive Characteristics and executive compensation had a negative impact on tax aggressiveness as measured by conforming tax avoidance. Meanwhile, audit committee had no impact on tax aggressiveness as measured by Conforming Tax Avoidance. Executive compensation had a positive impact on tax aggressiveness as measured by non-conforming tax avoidance, and audit committee had a negative impact on tax aggressiveness. However, executive Characteristics had no impact on tax aggressiveness as measured by Non-Conforming Tax Avoidance.
Strategy to Improve the Performance of Port Workers Yos Sudarso Tual City through the Work Environment and Job Satisfaction Ferdy Leuhery; Yesai Masbaitubun
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.v5i3.6312

Abstract

Objectives – This study aims to test the effect of the work environment on the performance of the transport workers and test the effect of job satisfaction on the performance of transportation workers employees. Design/methodology/approach – This study uses quantitative methods. Sampling techniques are generally carried out randomly, data collection uses research instruments, data analysis is quantitative/statistical with the aim of testing predetermined hypotheses. Practical implications – This study recommends that expected to add references and discourses to develop knowledge about human resource management, especially those related to the work environment and job satisfaction and their impact on employee performance. Originality/value – This study provides to job satisfaction with indicators Satisfaction with salary, Satisfaction with working conditions, Satisfaction with coworkers, Satisfaction with supervisors, Satisfaction with the work itself to detail, results-oriented, human-oriented, team-oriented, aggressiveness and stability affect the performance of the Kairatu Public Health Center, then the hypothesis is accepted.
Effectiveness of Mediation in Alternative Dispute Settlement in the Implementation of Systematic Land Registration (PTSL) Sugiyono Sugiyono; Diyan Isnaeni; Abdul Rolhim
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.v5i3.6623

Abstract

Land is an important part of life in society. The occurrence of land problems that exist in the community is usually only done by litigation in handling the dispute process. This study aims to identify and analyze the development of land rights law. The development of the science of land rights law is related to the effectiveness of mediation in resolving land rights disputes to obtain a comprehensive picture of alternative dispute resolution. This type of research is a juridical-empirical research. Empirical juridical research is research on secondary data in the form of applicable legal aspects, then proceeds to primary data research in the form of research on real phenomena that occur in the field. The results of this study show that several cases related to land disputes have been successfully resolved by alternative land dispute resolution outside the trial, especially with mediation. Based on the research that has been done, it can be concluded that the effectiveness of mediation in alternative settlement of complete systematic land registration disputes (PTSL) in the village of Pengkoljagong, Jati District, Blora Regency, is very effective.
Responsibility of Persons with Intellectual Disabilities in Criminal Acts in Case of Child Abuse (Study of Decision No. 47/PID.SUS/2018/PN. TRT) Sirejeki Sirejeki; Joko Setyono
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.v5i4.7038

Abstract

A person with a disability on average has difficulty in reasoning, processing, about something good and bad. This will certainly be a problem if he is caught in a criminal case. How the legal protection for perpetrators of persons with disabilities and what is is their criminal responsibility. This research was conducted by means of normative legal research. The research method used is a Case Approach and a comparative approach. The results of the study show that perpetrators with disabilities are given legal protection as stated in the legislation, namely the 1945 Constitution of the Republic of Indonesia, Law Number 19 of 2011 concerning Ratification (Convention Regarding the Rights of Persons with Disabilities) and Law Number 8 of 2016 concerning Persons with Disabilities. Accountability of perpetrators with intellectual disabilities in cases of child abuse. Case study Decision No. 47/Pid.Sus/2018/Pn. Trt the perspective of Islamic law according to the hadith of the Prophet SAW narrated by Imam Ahmad and Abu Daud: "From Ayesha R.A she said: Rasulullah saw: Removed the provisions of three things, from people who are still sleeping until he wakes up, from a madman until he is healed and from a child until he grows up.” Meanwhile, in Indonesian criminal law, according to Article 44 of the Criminal Code paragraph 1, it cannot be sentenced because his soul is disabled in growth or is disturbed by disease.
Effect of Emotional Intelligence on Transformational Leadership at Management Level in PT Tunas Baru Lampung TBK-Banyuasin Mersi Putri Ayu; Dina Mellita
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.v5i3.6852

Abstract

This study aims to determine and analyze the influence of Emotional Intelligence on Transformational Leadership at Management Level at PT. Tunas Baru Lampung, Tbk-Banyuasin. The research method that the author uses in this study is a quantitative research method with a descriptive approach with an emphasis on theory testing through the measurement of research variables through the distribution of research questionnaires. The population in this study amounted to 70 employees at the management level at PT. Tunas Baru Lampung, Tbk-Banyuasin. The sampling technique used in this study is probability sampling with the technique taken is Simple Random Sampling. The analytical technique used in this research is simple linear regression using SPSS version 25 software.  
Position of the Quran as a Source of Law and Legal Proposal Perspective of the 1945 Constitution Ahmad Fadhly Roza; Faisar Ananda
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.v5i3.6465

Abstract

Al-Qur'an is the highest source of law in the rules of Islamic law, while the 1945 Constitution is also the basis as well as norms in positive legal rules. In the legal system in Indonesia, the Qur'an can be used as a source of law in positive law as well as customary law and western law which have contributed to the national legal system, as well as the Qur'an, which is a source of Islamic law, has also contributed to the religious justice system in Indonesia. Thus, there is no longer any view that the application of laws originating from Islamic law is said to be radical and so on. Islamic law as a living law will still exist as a complement to national law. The application and enforcement of Islamic law in Indonesia can be incorporated into national law, either through positive Islamic law or through Islamic legal values that apply to all citizens. Both are influenced by political will which will shape the politics of legislation
Understanding Internet Banking Motivations among Customers: A Study of Banking Marketing Management Lelo Sintani; Fauzan Manafi AlBar; Eka Hendrayani; Ayurisya Dominata; Pandu Adi Cakranegara
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.v5i4.7070

Abstract

This business study aimed to discuss the motivation of bank customers to choose Internet Banking. We believe that customers choose internet banking for various reasons and motivations, so most bank service users switch to the Internet service system. We do the proof and discussion by obtaining supporting data from various sources of data information such as books and other scientific data. Before completing the discussion, it goes through an in-depth analysis process and accurate data hypotheses to get a valid answer. Based on the study and discussion, we can conclude that the motivation of customers to choose internet bank services includes convenience, cost-effective, flexible transactions, and following the technological era where services are getting more accessible, cheaper, and faster. It is hoped that this will be important for further studies. 
The Effect of Digital Competence on Improving Teacher Performance: A Case of Harapan Christian Vocational School in Rantepao Agustinus Palimbong; Mesta Limbong; Witarsa Tambunan
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.v5i3.6122

Abstract

The problem at SMK Kristen Harapan Rantepao is the low performance of teachers in learning. To improve teacher performance, it is necessary to analyze and prove the factors causing the low performance of the teacher. Many factors can affect teacher performance, but this study only focuses on examining "The Influence of Digital Competence on Teacher Performance at SMK Kristen Harapan Rantepao, North Toraja Regency". The purpose of this study was to analyze the effect of digital supervision and competence on teacher performance. The sample of this research is all teachers at the Christian Vocational School of Harapan Rantepao which were determined purposively involving 40 people. The method used in this research is multiple regression analysis. A simple linear regression analysis will analyze whether supervision affects teacher performance, whether digital competence affects teacher performance, and whether supervision and digital competence together affect teacher performance? The results of this study are expected to be a reference for schools to improve teacher performance through the implementation of supervision and improvement of digital competence.

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