cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
Location
Unknown,
Unknown
INDONESIA
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
 415   416   417   418   419 
The Effect of Internal Auditor's Competence and the Effectiveness of Internal Control on the Quality of Financial Statements with Professional Skepticism as a Moderating Variable Agus Slamet Haryanto; Nurul Hidayah
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.v5i3.6901

Abstract

This study aims to analyze the effect of the influence of internal auditor competence and the effectiveness of internal control on the quality of financial statements with professional skepticism as a moderating variable. The population in this study were 35 respondents at the Inspectorate of the Ministry of Youth and Sports. The sampling technique in this study is a saturated sample technique. The sample in this study was 35 respondents based on the Functional Position of Auditor and/or Supervision for the Implementation of Government Affairs (JFT) at the Inspectorate Office of the Ministry of Youth and Sports. The results in this study indicate that the competence of internal auditors and the effectiveness of internal control have a positive and significant effect on the quality of financial reports. This study proves that professional skepticism moderates the effect of internal auditor competence and the effectiveness of internal control on the quality of financial reports. Therefore, for further researchers to be able to conduct an ethnographic study.
The Factors that Influence Saving Behaviour of Student at State Polytechnic of Sriwijaya Ahmad Hafiz Wijanarko; Sulastri Sulastri; Kemas Husni Thamrin
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.v5i3.6055

Abstract

Good financial condition is certainly the desire of every human being to be able to live in prosperity. To achieve these conditions, of course, good financial management is needed from each individual. This study aims to analyze the factors that influence saving behaviour in Sriwijaya State Polytechnic students. The sampling technique used to determine the sample in this study is the purposive sampling technique. The data that was processed came from 140 students of the Sriwijaya State Polytechnic which was obtained from a questionnaire that was distributed directly. Furthermore, the data were analyzed using Partial Least Square - Structural Equation Model (PLS-SEM). The results show that financial literacy does not affect saving behaviour, materialism affects saving behaviour and financial literacy and materialism mediated by impulse buying affect saving behaviour. Thus, further research is expected to add other factors that are not included in this study, such as the income of parents, peers, or family financial education.
Effect of Job Description and Employee Performance of PDAM Tirta Musi Distribution Palembang Iin Karlina; Heriyanto Heriyanto
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.v5i3.6765

Abstract

This study aims to determine how the job description on employee performance of PDAM (local water company). This research is a quantitative descriptive study; this study uses a saturated sample where the sampling technique is used when all population members are used as samples. The number of samples in this study was 31 employees of the rambutan service unit in the distribution section of PDAM Tirta Musi Palembang. Data analysis was performed using the technique of Simple Linear Regression Analysis, Correlation Coefficient Analysis, R² Determination Coefficient Analysis, and T-Test (partial). For the study results using SPSS version 25, showing an R-value of 0.485, the job description has a moderate relationship between variables. The results of the coefficient of determination R² of 0.209 means that the job description affects 20.9% of employee performance, and the remaining 79.1% is influenced by other variables outside of this research variable. Furthermore, for the results of the T-test (Partial) in this study, a positive and significant effect on employee performance where HO is rejected and Ha is accepted.
Study On the Urgency of Women's Legislative Representations Local Parties, Langsa City, Aceh Province Alfian Lukman; Taufik Abdullah; Taufik Saputra; Herdi Sahrasad
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.v5i4.7308

Abstract

This study examines the phenomenon of the lack of women's representation, the challenge of affirmation of 30 percent, the urgency of female legislators, framing the actual context and discourse on strengthening gender-sensitive female legislators. Through a qualitative approach, a number of phenomena were explored in descriptive analytical manner. The findings of the study explain the lack of representation because patriarchal culture still shackles internal political parties. Women are only used as a complement to the requirements to participate in elections. Weak access and freedom during the campaign season as well as the flexibility of the voter network are among the factors that make it difficult to fulfill the representation of women legislators. As for their choice, they are fully supported by social networks, kinship relations and family solidity. The role of legislators is limited to carrying out formal and responsive obligations according to constituent requests or needs. The articulation that is highlighted is a variety of religious social actions. The conclusion of this study confirms that female legislators have not substantively influenced gender-based policies. The commitment of political parties to fulfill women's representation by carrying out potential candidates elected based on a social network and family kinship approach deserves further investigation. This strategy is not impossible for the representation of 30 percent of women legislators to be fulfilled in the future.
Effect of the Covid-19 Pandemic on Stock Market Return with Macro Indicators as Control Variable in Indonesia and Malaysia Ega Arminta; Irene Rini Demi Pangestuti
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.v5i3.6423

Abstract

This research aims to examine the positive COVID-19 variable, the COVID-19 death variable, the COVID-19 vaccination variable, and the currency exchange rate variable as a control variable for stock market returns in Indonesia and Malaysia. The population in the test is a combination of the main indexes of the Indonesian and Malaysian stock exchanges. Sample selection using a purposive sampling method. The analytical tool used in this study is multiple linear regression analysis with 104 observational data for the period 2021-2022. The test results show that the positive COVID-19 confirmation variable has no significant effect, the COVID-19 death confirmation variable has a significant positive effect, and the COVID-19 vaccination variable has no significant effect on stock market returns.
Analysis of the Effectiveness of Leaders Based on Gender in Islamic-Based Non-Profit Organizations Nadya Ayu Saraswati; Ahyar Yuniawan
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.v5i4.7101

Abstract

The role of women in top management positions in companies or organizations is still less than the role of men, while in general the female population is higher than the male population. This phenomenon indicates that there is a problem in the role of women in occupying top management positions. The view of patriarchal culture in Indonesia and the inappropriate interpretation of the Qur'an cause limitations on the role of women outside the home, especially as leaders and increase discrimination against women. This study discusses the differences in perceptions of male and female leaders and the application of Islamic leadership in non-profit Islamic organizations. The research was conducted using a mix method that integrates quantitative and qualitative research at an Islamic educational institution in the city of Semarang. The conclusion of this study is that male leaders are perceived to have higher effectiveness than female leaders. Male leaders listen more effectively to subordinates and share tasks more fairly than female leaders. Leaders in educational institutions that are the object of research have also behaved in accordance with the five behaviors of Islamic leaders. As a result, the management of the company or organization can choose leaders according to the direction and needs of the organization.
Analysis Corporate Social Responsibility (CSR) in the Implementation of the Scholarship Program by PT. Siam Cement Group (SCG) Indonesia in DKI Jakarta Province whose Schools have a Partnership with SCG Abdulroman Ngopulae
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.v5i3.6655

Abstract

The purpose of this study aims to explain the implementation of the scholarship program and the benefits of scholarships in the concept of social welfare related to human capital development (HCD), social assistance, social investment, corporate social responsibility (CSR), and scholarships. Based on previous studies, these four concepts have not been studied in an integrated manner. Social welfare has not been specifically linked to HCD; HCD has not been linked to the scholarship program, and scholarship programs have not been specifically linked to a company's CSR. That is why social welfare in this study is associated with HCD. HCD is one of the three important capital causes of economic growth and in turn can improve social welfare. One of the important implementations of HCD is education. Efforts to increase the opportunity to obtain an education, among others, through scholarship programs. Scholarships can be held by the government or the private sector. Private companies run scholarship programs usually in the name of CSR programs. Starting from this thought, this study aims to examine how a private company provides scholarships in the context of CSR, and the extent to which the scholarship program has concrete positive implications for HCD.
Variables Affecting Fiscal Stress in Regency/City of Aceh Province 2016-2019 Period Dina Puspitorini; Lenggogeni Lenggogeni
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.v5i2.5522

Abstract

This study aims to determine the effect of Local Goverment Revenue(PAD), Balancing Funds, Other Legitimate Income and Capital Expenditures on Fiscal Stress. The population in this study are all districts and cities in Aceh Province, as many as 28 districts and 1 city. The sample was taken using the purposive sampling method, with the condition that districts and cities in Aceh Province provide Regional Government Financial Reports (LKPD) for 2016-2019 which provide an overview of the development of Regional Original Income, Balancing Funds, Other Legitimate Income and Expenditures. capital every year. The analytical method used to test the hypothesis is Multiple Linear Regression. The results of this study indicate that Local Goverment Revenuehas a positive effect on Fiscal Stress , Balance Fund has a negative effect on Fiscal Stress , Others Legitimate income has no effect on Fiscal Stress and Capital Expenditures have a negative effect on Fiscal Stress. Several local governments have different characteristics, so they need their own strategies to increase local revenues    
Professional Competency of PPKN Students in Research Steps on Teaching Seminar Problems Andrian Andrian
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.v5i3.6680

Abstract

Research or research is an activity to investigate to find by answering a problem formulation through the scientific method systematically. The purpose of this study is to describe how students' professional competence in research steps and critical studies in teaching seminars on educational problems in schools, research methods used to use descriptive qualitative, data collection techniques using interviews, observation, documentation and FGD. The data analysis technique used Miles and Hubeman in the form of data reduction, display and conclusion drawing. The results showed that the professional competence of students in research steps and critical studies in teaching seminars on educational problems in schools was divided into 3, namely before research, during the research process and after the research process. The ability to study critically in deepening the material in the field of study is related to how students construct their knowledge in supporting the professionalism. One indicator of teacher professionalism is self-development through research. Professional competence for a teacher is an importantThe teacher as a scientist has a responsibility to advance science, especially the science that is the specialist. The form of responsibility is to conduct research according to the scientific field.
Implementation of Data Mining to Determine Payment Delays for Mall Shopping Center Tenants Using K-Means Clustering Method Ary Suryo Bimantoro; Rafi Athallah; Naufal Ifsan Al-Azhar; Nilo Legowo
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.v5i3.6080

Abstract

With the rapid growth of their business, XYZ Company wanted to utilize their data to the upmost maximum. One of the methods to make the most out of their data is to do data mining. With the available data and RapidMiner as processing tool, researcher can build a clustering model to determine the accuracy of payment for their clients. It was discovered that the dataset can be divided into 3 clusters, namely on time, late, and very late. From the cluster discovered, a suggestion can be made on how to handle the payment for each group, so that there will be no more late payment in the future by applying a penalty for the tenants that are late paying their bills.

Page 417 of 536 | Total Record : 5360

 415   416   417   418   419 

Filter by Year

2018 2026


Reset
Filter By Issues
All Issue Vol 9, No 2 (2026): Budapest International Research and Critics Institute May Vol 9, No 1 (2026): Budapest International Research and Critics Institute February Vol 8, No 4 (2025): Budapest International Research and Critics Institute November Vol 8, No 3 (2025): Budapest International Research and Critics Institute August Vol 8, No 2 (2025): Budapest International Research and Critics Institute May Vol 8, No 1 (2025): Budapest International Research and Critics Institute February Vol 7, No 4 (2024): Budapest International Research and Critics Institute November Vol 7, No 3 (2024): Budapest International Research and Critics Institute August Vol 7, No 2 (2024): Budapest International Research and Critics Institute May Vol 7, No 1 (2024): Budapest International Research and Critics Institute February Vol 6, No 4 (2023): Budapest International Research and Critics Institute November, In Progress Vol 6, No 4 (2023): Budapest International Research and Critics Institute November Vol 6, No 3 (2023): Budapest International Research and Critics Institute August Vol 6, No 2 (2023): Budapest International Research and Critics Institute May Vol 6, No 1 (2023): Budapest International Research and Critics Institute February: In Progress Vol 6, No 1 (2023): Budapest International Research and Critics Institute February Vol 5, No 4 (2022): Budapest International Research and Critics Institute November Vol 5, No 3 (2022): Budapest International Research and Critics Institute August Vol 5, No 3 (2022): Budapest International Research and Critics Institute August: In Progress Vol 5, No 2 (2022): Budapest International Research and Critics Institute May Vol 5, No 1 (2022): Budapest International Research and Critics Institute February Vol 4, No 4 (2021): Budapest International Research and Critics Institute November Vol 4, No 3 (2021): Budapest International Research and Critics Institute August Vol 4, No 2 (2021): Budapest International Research and Critics Institute May Vol 4, No 1 (2021): Budapest International Research and Critics Institute February Vol 3, No 4 (2020): Budapest International Research and Critics Institute November Vol 3, No 3 (2020): Budapest International Research and Critics Institute August Vol 3, No 2 (2020): Budapest International Research and Critics Institute May Vol 3, No 1 (2020): Budapest International Research and Critics Institute February Vol 2, No 4 (2019): Budapest International Research and Critics Institute November Vol 2, No 3 (2019): Budapest International Research and Critics Institute August Vol 2, No 2 (2019): Budapest International Research and Critics Institute May Vol 2, No 1 (2019): Budapest International Research and Critics Institute February Vol 1, No 4 (2018): Budapest International Research and Critics Institute December Vol 1, No 3 (2018): Budapest International Research and Critics Institute October Vol 1, No 2 (2018): Budapest International Research and Critics Institute June Vol 1, No 1 (2018): Budapest International Research and Critics Institute February More Issue