Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and 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.
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<![CDATA[Kintsugi Philosophy for Auditors ]]>
<![CDATA[Valeria Trifena Tulangow]]>
<![CDATA[ Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i3.6771
<![CDATA[This study explores the understanding of audit accounting by looking at the audit process through the art of Kintsugi. This research is empirical research using the interpretivism paradigm and collecting data using the interview method on several auditors and clients who are friends of the researcher and performing document analysis. Negotiation has several key behaviours, including communication, data, and service. The interests of auditors and clients are a part that is united by communication, data, and service. Negotiations between auditors and clients create the impression that gold flows through every existing crack. While auditing brings convenience, it never reaches perfection. The audit process can be seen as a kintsugi process which ultimately produces something more valuable through a purification process. This research complements the understanding of previous research. Namely, the performance of auditors can purify financial statements and even broader organizational settings. ]]>
<![CDATA[Analysis of Service Quality and Product Quality on User Loyalty of Point Of Sales (POS) Applications Mediated by User Satisfaction of Point Of Sales (POS) Applications for the Food and Beverage (Fnb) Business Sector in Padang City ]]>
<![CDATA[M. Fikhriadi Rehan]]>;
<![CDATA[M. Ma'ruf]]>;
<![CDATA[Eri Besra]]>
<![CDATA[ Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i3.6169
<![CDATA[This study aims to analyze the effect of service quality and product quality of the POS application on the loyalty of POS application users mediated by user satisfaction in the food and beverage (FnB) business sector in Padang City. The data used are primary data obtained from cashiers/baristas/owners of FnB business owners spread across the city of Padang. The sample that will be taken is 85 samples and obtained using the Hair formula, while the sampling technique uses the purposive sampling method because the FnB business sector that can be set as a sample only uses the POS application as their transaction tool. Data analysis used Structural Equation Model (SEM) analysis with the help of Partial Least Suare (PLS) software. The results of this study indicate that Service Quality does not affect User Loyalty mediated by User Satisfaction, while Product Quality has a positive effect on User Loyalty mediated by User Satisfaction.]]>
<![CDATA[The Relationship between Social Comparisons with Social Anxiety in Youth Users Instagram in Jakarta ]]>
<![CDATA[Lestari, Mia Anita]]>;
<![CDATA[Solekhah, Titin Aminatus]]>
<![CDATA[ Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i4.7143
<![CDATA[This study aims to see whether there is a relationship between social comparison and social anxiety in adolescent Instagram users in Jakarta. The approach used in this research is quantitative. The measuring instrument used is an attitude scale that measures a social comparison scale and a social anxiety scale. The social comparison scale uses Upward and Downward Psychological Appearance Comparison (UPADC) by Festinger (2011). It consists of 13 items, while the social anxiety scale is measured using the Social Anxiety Scale for Adolescents (SAS-A) proposed by La Gresa and Lopez (2005). Moreover, it consists of 18 items. Subjects in this study amounted to 104 people who fit the research criteria. The study's results obtained a correlation coefficient of 0.767 with a p _ value of 0.000 (p <0.05). These results mean that the null hypothesis is rejected and the alternative hypothesis is accepted by stating that there is a. Based on the results of this study, the researchers concluded that there was a significant relationship with a positive direction between social comparisons and social anxiety among adolescent Instagram users in Jakarta. ]]>
<![CDATA[Web-Based and QR-Code Thesis Information System in the Faculty of Computer Science University Bina Darma ]]>
<![CDATA[Anjelina Anjelina]]>;
<![CDATA[Ilman Zuhri Yadi]]>
<![CDATA[ Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i3.6275
<![CDATA[Information systems as part of the development of information technology are needed to shape the performance of an agency. Currently, the thesis data of the Faculty of Computer Science at Bina Darma University is not well structured because there is no system that regulates it so that it cannot be used by students and lecturers to view thesis data for the Faculty of Computer Science at Bina Darma University. This often makes students experience several problems such as the difficulty of finding references for thesis references for alumni of the Faculty of Computer Science because there is no system that regulates and stores student thesis data, so we need a web-based system to make it easier for students and lecturers to see a collection of thesis for alumni of the Faculty of Computer Science. In developing this system using the Web and QR Code so that it can help students and lecturers in searching for thesis data quickly. The system development method that the author uses is the waterfall method. This system uses the PHP programming language and as a user interface design for the database using XAMPP with Mysql as the server configuration. The output produced from this development is an information system that can provide information in the form of a collection of thesis of the Faculty of Computer Science by utilizing the Web and QR Code. ]]>
<![CDATA[Tax Dispute PT. Bank CIMB Niaga, Tbk. in the Tax Court - Analysis of Decision Number: PUT-117384.15/2014/PP/M.XVI.A Year 2020 ]]>
<![CDATA[Ridho Ribbon Hutapea]]>;
<![CDATA[Rumainur Rumainur]]>
<![CDATA[ Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i3.6736
<![CDATA[The Tax Court is a specialty in the judicial system in Indonesia. The technical development of the judiciary for the Tax Courts is carried out by the Supreme Court and the organizational, administrative, and financial development of the Tax Courts is carried out by the Ministry of Finance. The organizational, administrative and financial guidance carried out by the Ministry of Finance has opened up opportunities for conflict not only at the normative level but also raised doubts and polemics for taxpayers. The method used in this study is a qualitative analysis method. Data collection techniques were carried out by document studies, interviews, and observations. Based on the results of the study, it can be concluded that the urgency in tax dispute decisions with ordinary procedures at the first and last levels of PT. Bank CIMB Niaga, Tbk., in Decision Number: PUT.117384.15/2014/PP/M.XV.A of 2020, that the Judges of the Tax Courts decide cases based on their beliefs which do not mean the judge's feelings as humans but the judge's belief that is supported by valid evidence, and regulated in Article 3 Chapter II of Law Number 48 of 2009 concerning Judicial Power, it is explained about the Principles of the Implementation of Judicial Power.]]>
<![CDATA[Analysis of the Effect of Capital Structure, Corporate Governance and Intellectual Capital on the Possibility of Financial Distressin Coal Mining Companiesin Indonesia and Australia ]]>
<![CDATA[Mutia Fitri Chania]]>;
<![CDATA[Khaira Amalia Fachrudin]]>;
<![CDATA[Amlys Syahputra Silalahi]]>
<![CDATA[ Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i3.6954
<![CDATA[The purpose of this study is to analyze and find out how the influence of capital structure, corporate governance and intellectual capital on the possibility of companies experiencing financial distress in coal mining companies in Indonesia and Australia. The population of this study are coal mining companies listed on the Indonesia Stock Exchange and the Australian Stock Exchange for the 2016-2020 period. The research sample is 18 coal mining companies on the Indonesia Stock Exchange and 18 coal mining companies listed on the Australian Stock Exchange for the 2016-2020 period. The data analysis technique used logistic regression analysis with the SPSS program to test these variables. The evidence proves that (1) capital structure has a significant positive effect on the possibility of companies experiencing financial distress in Indonesian coal mining companies and Australian mining companies, (2) board size has a positive and insignificant effect on the possibility of companies experiencing financial distress in state coal mining companies. Indonesia and has a negative and insignificant effect on Australian mining companies, (3) board composition has a negative and insignificant effect on the possibility of companies experiencing financial distress in Indonesian state coal mining companies and has a positive and insignificant effect on Australian mining companies, (4) audit committee has a negative and insignificant effect on the possibility of the company experiencing financial distress at the Indonesian state coal mining company and a positive and significant effect on the company Australian mining companies, (5) remuneration committee has a positive and insignificant effect on the possibility of companies experiencing financial distress in Indonesian coal mining companies and negative and significant effects on Australian mining companies, (6) intellectual capital (VAIC) has a negative and insignificant effect on the possibility of the company experiencing financial distress in a coal mining company from Indonesia to the state of Australia]]>
<![CDATA[Immaterial Losses in Breach of Contract Lawsuit in Indonesia ]]>
<![CDATA[Seyla Missy Togito Silitonga]]>;
<![CDATA[Abdul Salam]]>
<![CDATA[ Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i3.6178
<![CDATA[One of the reasons for filed Breach of Contract’s lawsuit to the Court is to demand compensation as one of the legal consequences that must be fulfilled by the debtor to creditors who suffered losses, both material and immaterial losses which have actually occurred or could be expected to occur at the time the contract was made as well as the profits that could have been obtained by the creditor. In Indonesia, there are still debates related to the fulfillment of immaterial losses in breach of contract cases. Therefore, authors conduct normative legal research using the statute and case approach in order to examine the issues. This research indicates that the immaterial losses in breach of contract cases was not explicitly regulated in Indonesian Civil Code. However, Supreme Court through its Jurisprudences Number 1503 K/Pdt/2001 and Number 2822 K/Pdt/2014 accept creditor’s claim for the immaterial losses and broaden the meaning of immaterial losses in breach of contract cases. The fulfillment for the immaterial losses in these cases focuses on the combination of the objectivity and subjectivity of the Judges, reflect on the fundamental factors related to the case and base their decision on the ex-aquo et bono principle.]]>
<![CDATA[Energy Privatization as an Act of Constitutional Violation on the Omnibus Law of Electricity Sector ]]>
<![CDATA[Ariyanti, S]]>;
<![CDATA[Wijaya, A U]]>;
<![CDATA[Kusnadi, S A]]>;
<![CDATA[Taufiqurrahman, Taufiqurrahman]]>;
<![CDATA[Bayuaji, R]]>
<![CDATA[ Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i4.7317
<![CDATA[The Constitutional Court had classified electric power as a branch of vital product for the country since it influenced and controlled the lives of many people. As a consequence, the management of electric power should be controlled by the state. So, the vital sector of electricity always is the objective of the Privatization concept which eventually affects the loss of state control towards electric power. Moreover, the Government had a plan to create a geothermal holding company, which consisted of Pertamina Geothermal, PLN, and Geodipa. The Electricity Law which had been issued was focused on two things, which were unbundling and privatization. Law No. 20 the Year 2002 and Law No. 30 the Year 2009 had been sued for judicial review process as they were thought to be in contradiction to the 1945 Constitution article 33 paragraphs 2 and 3. After conducting a judicial review of those Laws and were declared partially/conditionally granted, especially unbundling articles and privatization articles by the Constitutional Court. What became the concern was if the private company entered the state company’s shares, and it was only a matter of time until the state company’s shares decrease and the private company’s shares increase in equity participation way. If this thing happened, a serious violation of the constitution occurred as mandated in the 1945 Constitution article 33 paragraphs 2 and 3.]]>
<![CDATA[Communication Model of the Islamic Shari'ah Service in Implementing Islamic Shari'a Policies in Langsa City ]]>
<![CDATA[Syukur Kholil]]>;
<![CDATA[Yusnadi Yusnadi]]>;
<![CDATA[Zulkarnain Zulkarnain]]>
<![CDATA[ Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i3.6431
<![CDATA[This study examines in depth the communication model of the Islamic Shari'a Service in implementing Islamic Shari'a policies in Langsa City, the themes that are communicated and the communication barriers faced. This research was designed with a qualitative descriptive approach. Data were collected by in-depth interviewing 11 informants who were taken purposively. Repeated observations of the location are also part of the data collection which is then analyzed using Miles and Huberman's interactive analysis techniques. The results of this study indicate that; First, there are two communication models commonly used by the Langsa City Islamic Shari'a Service in implementing Islamic Shari'a policies, namely the SMCRE (Source, Message, Channel, Receiver, Effect) communication model, and the chain and bitang communication model. Both of these communication models are practically applied in the form of interpersonal communication, group communication and mass communication. In the end, this study argues that a communication model that is relevant to the socio-demographic situation and condition of the community can support the effectiveness of the messages conveyed so that the community can support the implementation of Islamic law in Langsa City.]]>
<![CDATA[The Effect of Social Media Marketing and Its Indicators on Customer Engagement on Magang Update (Study on followers of the Instagram account @magangupdate on Jabodetabek) ]]>
<![CDATA[Mashliha Ulya El Madinta]]>;
<![CDATA[Mimin Aminah]]>
<![CDATA[ Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i3.6061
<![CDATA[Advances in technology and the internet have improved the standard of living of people in Indonesia and around the world. The purpose of this research is to see how the Instagram Magang Update account utilizes social media marketing. Data for this study was collected between July and November 2021, and includes both quantitative and qualitative data. Respondents in Jabodetabek who follow the Instagram Magang Update social media account are given an online questionnaire to fill out. Descriptive statistical data analysis and Partial Least Square SEM were used in this study. According to the findings of the SEM-PLS research, social media marketing has a direct positive and significant influence on customer engagement. This shows that the more effective social media marketing, the higher the level of customer engagement on the Instagram Magang Update account. ]]>
