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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
Location
Unknown,
Unknown
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
Organizational Citizenship Behavior of Indonesian Elementary School Teachers: In Altruism Perspective Safitri, Nurul Annisa; Muhibbin, Ahmad; Narimo, Sabar
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.v5i4.7091

Abstract

So far, there have been many studies that discuss OCB. However, there are still gaps in the discussion of OCB, especially in the perspective of altruism in elementary school teachers. Therefore, the purpose of this study was to describe OCB in elementary school teachers from the perspective of altruism. This research is qualitative research involving elementary school teachers, context in Indonesia. The ethnographic design used answers four main questions, namely: “where do I start looking?”, “how do I find it?”, “how do I recognize that it has found something significant?”, and “how to understand what it is?”. By answering questions, the researcher succeeded in assessing altruism in OCB in elementary school teachers. As a result, OCB teachers in altruism are willing to replace fellow teachers who do not enter, they like to help fellow teachers and are willing to guide new teachers. It is hoped that the results of this study can be used to provide information about OCB which is an exemplary behavior for teachers in elementary schools to have, in an effort to increase the effectiveness of elementary schools.
The Influence of Good Corporate Governance, Fraudulent Financial Statements, and Company Size on Company Value Danul Ilham; Arif Bijaksana Z; M. Farhan Rusmawan
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.v5i3.6451

Abstract

This study to show the influence of Good Corporate Governance, Fraudulent Financial Statements, and Firm Size to Firm Value. The sample used in this study is based on the Property, Real Estate, and Building Construction sectors included in the DES index during the 2017-2019 period. By using purposive sampling method obtained sample based on annual report as many as 108 companies that have been in selection and meet the criteria. In the multiple regression test, the results of this study indicate that firm size has a significant negative effect on firm value, while Good Corporate Governance and Fraudulent Financial Statements have no significant effect on firm value.
Law Enforcement in the Crime of Crypto Asset Fraud Moch Dimas Prasetyo; Nabila Khalisha Paramita; Trifena Julia Kambey
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.v5i3.6154

Abstract

Economic development is designed to address the opportunities and needs created in economic activity. Developments in the real sector always open up opportunities for the development of the financial sector. The most dominant financial sector is the banking sector and the capital market which is one of the sources of financing for development as well as a means for improving people's welfare. The state is very important for the capital market, the development of the capital market which is a vehicle for investment and a vehicle for financing at the same time. The opportunity in question isvirtual money which then began to become a phenomenon in society since the emergence of crypto currencies (cryptocurrency) as a manifestation of technological developments in activitiese-commerce. Every time there is a good opportunity, there is also a gap in the presence of a criminal act, including activities that use digital-based crypto. The crime in question is a criminal act of fraud which clearly violates the existing law and how it is enforced. In addition to fraud, another problem is how the legal umbrella for crypto assets in Indonesia needs to be discussed in the discussion. After discussing the existing problems, of course, have a conclusion that explains briefly but completely. This research has various approaches with normative juridical research methods.
5 Porter Force Analysis in Cattle and Sheep Integrator Business (Case Study at PT Sapi Domba Indonesia) Arifwandi, Setiana; Sitorus, Jusuf; Sutrisno, Sutrisno; Syah, Tantri Yanuar Rahmat; Sunaryadi, Ketut; Hamdi, Edi
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.v5i4.7350

Abstract

The increasing need for meat for some people is a necessity and makes meat consumption increase drastically. This is inseparable from the increasing number of restaurants and restaurants in the Special Region of Yogyakarta. Seeing this opportunity, a beef and lamb integrator company is trying to find out the competitive advantage in its company. This research is descriptive qualitative research, where in this study using research data from interviews and literature and data and using 5 porter analysis measurements. The findings in this study show that porter's Five Forces analysis on the parameters of Threat of Entry, Industry Rivalry, Bargaining Power of Buyers, Bargaining Power of Supplier, Substitute Competition with an average weight of 2.06. From the analysis of Porter's Five Forces above quantitative results in the range of 1.67 – 2.33, it shows that the competitive advantage of PT Sapi Domba Istimewa is in low pressure.  The limitations in this study are limited to the analysis of competitive advantages only. Meanwhile, in the next study, it is recommended that you can add or complement other supporting data such as SWOT, QSPM analysis and expand the scope of research not only in the Yogyakarta Special Region Area.
Sigeleng River Capacity Analysis, Kec. Brebes with HEC-RAS 4.1.0 Yulia Feriska; Ahmad Izzuddin
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.v5i3.6323

Abstract

The purpose of this study was to determine the cross-sectional capacity of the Sigulung river, Kec. Brebes based on hydrological and hydraulic analysis using the HEC-RAS 4.1.0 program. Hydrological calculations were carried out using rain data obtained from the Water Resources Management Office (PSDA) and Spatial Planning of Brebes Regency from 2009-2018. After calculating with several kinds of distribution methods, it is concluded that the appropriate distribution method used in this research is the log normal distribution. Then from the results of the distribution calculation, the distribution of rainfall at the return period is 2 years, 5 years, 10 years, 25 years, 50 years, and 100 years. There are several calculation methods in calculating the planned debit. The rational method was chosen because it produces the highest discharge compared to other calculation methods. This discharge will be input for hydrological analysis into the channel model in the HEC-RAS program which is then observed so that the output of the model obtains a cross-sectional and longitudinal cross-sectional view of the flow in the channel model and it is known at what time the channel discharge causes flooding. Based on the results of this study, it can be concluded that at the 25-year return period, the distribution of rainfall reaches 377.97 mm/hour with a planned discharge of 31.29 m3/second. And on this 25th anniversary, the cross-sectional capacity of the river can still accommodate it.
The Effect of Electronic Word of Mouth on Buying Interest with Brand Image Mediation as Intervening Variables on Consumers of Scarlet Whitening Products in the Shopee Application Nurul Lutfiyah Rahimah; Arif Kuswanto
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.v5i3.6713

Abstract

Scarlett Whitening is a local beauty brand that focuses on selling on the internet. This product is able to beat international brands in body care, which is 57% of the most popular, and is included in the second position of the top local skincare brands most in demand in e-commerce in 2021. Many forms of electronic word of mouth are carried out by Scarlett Whitening, but have not made its position in the first rank that can be defeated by a local brand that has just gone viral at this time even though the characteristics of e-wom are sufficient enough to make consumers' buying interest number one. The need for identity to be top of mind and consumer confidence and able to compete, in this case is the brand image. The purpose of this study is to find out the effect of e-wom on buying interest through brand image as an intervening variable on consumers of Scarlett Whitening products in the Shopee application. This type of research is quantitative with descriptive analysis. The number of respondents used is 400 consumers who have bought Scarlett Whitening in the Shopee application. The sampling technique is non-probability sampling and Likert scale and data analysis using the partial least square software SmartPLS 3.2.9The result is that electronic word of mouth (X) has a positive and significant effect on Buying Interest (Y). Electronic word of mouth has a positive and significant influence on Brand Image (Z). Brand Image (Z) has a positive and significant influence on Purchase Interest (Y). Electronic word of mouth has a positive and significant influence on Buying Interest through Brand Image.
The Effect of Domestic Market Obligation (DMO) Policy on Assurance of Domestic Energy Supply Requirements for Power Generating and National Coal Using Industry Hadityo Hadityo
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.v5i3.6038

Abstract

Mineral and coal mining is one of non-renewable natural resources and has an important role to fulfill the lives of many people, therefore, its management, whether the ruling system, implementation, supervision and evaluation shall be well accounted for. It is hoped that the blessing of God Almighty could have a value added upon the economic development, create job fields, empower communities, and other multiplier effects. This writing discussed three main points, that are (1) how to regulate energy management in Indonesia in order to meet the domestic needs; (2) how is the national coal mining reserve and resources situation; (3) how is the realization of the Domestic Market Obligation policy in Indonesia. The research method used in this writing is normative legal research method. The analytic method used is qualitative and specified in descriptive research.The research concludes that the concept of establishing  the current Domestic Market Obligation policy needs to be reexamined as a government legal policy that its main objective to optimize domestic demand without harming the industrial sector which also implies an increase in electricity rates.
West Java Millenial Farmers Potential in Boosting the National Economy through the Export of Plantation Products Mulyati, Yuyun; Setyawati, Iin Endah; Suganda, Dudung Ahmad
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.v5i4.7194

Abstract

West Java millennial farmers have contributed Rp. 163.335.866.450 (5.89%) of the total exports of Rp. 2.768.897.950.950 in boosting the national economy through the export of coffee plantation products, coconut and their derivatives as well as palm sugar. With current technological developments, the millennial generation can be adaptive to technological developments to be implemented in the agricultural sector, so that the potential of West Java millennial farmers can be developed through technical guidance on cultivation, harvesting, post-harvest and marketing of plantation products by utilizing digital information technology. In the implementation of the millennial farmer program in West Java, it should be preceded by more intensive socialization by the implementing team and other stakeholders so that it is understood and supported by various levels of society so that its implementation is efficient in the use of resources that are factors of production and more effectively achieves the target of increasing income, so that Millennial farmers stay in the countryside, urban fortunes, and global businesses.  
The Influence of Capital Intensity, Political Cost, and Financial Distress on Tax Avoidance in Coal Mining Companies in Indonesia 2014-2020 Ari Minarwan; Teti Haryati
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.v5i3.6478

Abstract

This study aims to determine the effect of capital intensity, political cost, and financial distress on tax avoidance in companies listed on the Indonesia Stock Exchange. This study uses a samples of mining companies in the mining coal sector who listed on the IDX during the 2014-2020 period. The data in this research are secondary data obtained fromwww.idx.co.id, datacollection techniques using purposive sampling method, then processed in Eviews 10. In analyzing the data, the researcher conducts descriptive statistics techniques, classical assumption tests, multiple linear regression, and hypothesis testing. Based on the results of hypothesis testing, it was found that capital intensity has negative influence on tax avoidance, political cost has no influence on tax avoidance, and financial distress has positive influence on tax avoidance.
Analysis of Online Marketing and Accounting Information in Increasing MSME Competitiveness during the Covid-19 Pandemic Arum Ardianingsih; Dwi Edi Wibowo
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.v5i3.6789

Abstract

MSME or Micro, Small, and Medium Enterprises have a role as a people`s economic movement that can absorb a lot of labor. Limited economic activity during the covid-19 pandemic led to a decrease in sales turnover for Micro, small and medium enterprises businessmen. So, it necessary to increase the competitiveness MSME`s through the use accounting information and online marketing. This research is descriptive qualitative research. The research object is the MSME`s businessmen in the wholesale market of sentono Pekalongan. Types and sources of data in this study are divided into primary data and secondary data. The research data were obtained through in-depth interviews and documentation. The research data is then reduced, analyzed and conclusion drawn. The results showed that there were still many MSME businessmen who did not understand and had adequate knowledge and understanding of the use of accounting information and online marketing. The use of accounting information is limited to compiling and using cash-in and using cash-out books, to determine the amount of business income and expenses. Meanwhile, the marketing is waiting for consumers to visit their place of sale. Some MSME businessmen have started to switch to online marketing through social media such as WhatsApp, Instagram and Facebook. However, the effectiveness of online marketing through social media has not been done optimally. MSME businessmen need assistance in the use of online accounting and marketing information to support their competitiveness.   

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