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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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Unknown,
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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
Online Marketing Communication Model of R80 Aircraft Fundraising (Netnographic Study for E-Commerce and Facebook @Kitabisadotcom) Ayu Nurfitri Andini; Nani Nurani Muksin
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.v5i3.6592

Abstract

Kitabisa.com websites are focuses on social movements, with the market being foundations, and individuals who need social support/assistance. Kitabisa.com provides online donation platforms and technology for individuals, communities, organizations, institutions, and companies. This study aims to understand the online marketing communication process (messages, endorsements, media, target/audience, and feedback), analyze the online media used by the endorser group (fundraisers, donors, and Kitabisa.com page managers) as marketing communications to raise donations for R80 aircraft, knowing the supporting and inhibiting factors of online marketing communication for raising donations for the R80 aircraft, and finding an online marketing communication model for raising donations for the R80 aircraft. This research uses a qualitative approach with a netnography methodology. It was found that the online marketing communication process applied in raising donations for R80 aircraft through Kitabisa.com is based on online marketing communications that provide feedback channels for donors and influencers. In addition, the social media Facebook account @kitabisadotcom also plays a major role in maximizing User Generate Content (UGC) from influencer accounts, increasing reach through sharing activities (To Share), generating collaboration (To Co-operate) and increasing interaction. Some of the supporting factors include the character of Professor BJ Habibie as the architect of the R80 aircraft and also known as the Father of Indonesian Technology and the 3rd President of the Republic of Indonesia, the character of the influencers who support the donation-raising campaign, and the concept of storytelling plays a big role in mobilizing people to donate. This research was found the uniqueness online marketing communication models which has a new stage effect that occurs on the audience that they are feeling proud and buying merchandise and doing as a fundraiser.
Effect of Financial Inclusion on Economic Development and Community Welfare in East Kalimantan Province Susanti Susanti; Eny Rochaida; Diana Lestari
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.v5i3.6238

Abstract

The research objective is to explore effect of financial inclusion on economic development and community welfare in East Kalimantan Province. This research is a quantitative research. Data retrieval takes the object of research in East Kalimantan Province, by taking secondary data from related agencies such as the Financial Services Authority, the Central Statistics Agency of East Kalimantan Province, as well as other data sources that are considered to be able to support the writing of this thesis. The data used is secondary data in the form of time series for a period of fifteen years, namely from 2007 to 2021. Data collection techniques used from research are in the form of library research and recording. Data analysis in this study is carry out using multiple regression analysis. The results of the study show that financial inclusion has a positive and significant effect on economic development in East Kalimantan Province. Financial inclusion has a positive and significant effect on community welfare in East Kalimantan Province. Economic development has a negative and significant effect on community welfare in East Kalimantan Province. Financial inclusion has a negative and unsignificant effect on community welfare through economic development in East Kalimantan Province.
The Influence of Financial Attitudes and Financial Knowledge on the Financial Performance of Small and Medium Enterprises (SMEs) With the Application of Management Accounting as a Mediator Surenggono, Surenggono; Djamilah, Siti
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.v5i4.7040

Abstract

The financial performance of UKMs requires the application of Management Accounting knowledge in carrying out their activities, while the application of Management Accounting is influenced by the influence of financial attitudes and financial knowledge. The purpose of this study was to examine the effect of financial attitudes and financial knowledge on financial performance with the application of Management Accounting as a mediator. The sample of this research is UKMs in Surabaya and Malang with the following criteria: at least they have started a business for 2 years. The sample size is 123 UKMs. The analytical technique used is the structural equation modeling (SEM) analysis technique. Before testing the hypothesis, the validity and reliability tests are first carried out and show valid and reliable results. The results of hypothesis testing indicate that the financial attitude of UKMs has a significant effect on the application of management accounting, financial knowledge of UKMs has a significant effect on the application of management accounting and the application of management accounting has an effect on the performance of UKMs. Therefore, it is hoped that related parties, especially government agencies, need to provide intensive and varied training to UKM players on financial attitudes and knowledge, in addition to UKM players trying to develop their potential, especially in the field of financial attitudes and knowledge. This research is limited to a sample of UKMs in the cities of Surabaya and Malang, therefore further research can use a wider research sample with the addition of independent variables of UKMs' financial perceptions.
The Effect of the Quality of General Administrative Services on Student Satisfaction of the Study Program of Nursing STIKes Sukabumi Ristianti Meidara; Rizki Hegia Sampurna; M. Rijal Amirulloh
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.v5i3.6205

Abstract

National development is a series of sustainable development efforts and covers all aspects of community, nation, and state life. Higher education institutions as one of the service managers must also take into account the level of student satisfaction in order to be able to carry out lecture activities properly. Service quality in the field of education is one of the factors that determine the selection of something that can satisfy users, one of which is students. The success of an institution is largely determined by the quality of the services provided. The purpose of this study was to determine the effect of the quality of general administration services on student satisfaction in the Nursing Undergraduate Study Program of STIKes Sukabumi. Research Methods: Correlational research with a cross sectional approach. The population is all active students of Level 4 Semester VIII of the STIKes Nursing Undergraduate Study Program as many as 116 with a total sample of 90 respondents. Sampling technique using stratified random sampling with statistical correlation test analysisSperman Rank. Research result: The results of statistical tests using Spearman correlation obtained p value = 0.000 <0.05. The correlation value of 0.652 is in the correlation index range of 0.60 – 0.79 so that the influence of the quality of administrative services on student satisfaction has a strong relationship. Conclusion: There is an influence of the quality of general administration services on student satisfaction of the Bachelor of Nursing Study Program STIKes Sukabumi.
Analysis of the Reduction in Corporate Income Tax Rates and PSAK 46 on Earnings Management Rizki Alaika; Memed Sueb; Sony Devano
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.v5i3.6737

Abstract

The government has set a policy of reducing the Corporate Income Tax rate a year earlier than the Omnibus Law to deal with the impact of the Covid-19 pandemic that has hit Indonesia since March 2020. However, the reduction in corporate income tax rates can motivate company management to carry out earnings management in order to save the tax burden. The implication of PSAK 46 is related to earnings management issues, namely that many company management take advantage of flexibility opportunities in preparing financial statements with an accrual approach in order to get bonuses for performance by minimizing the income tax burden. This study aims to examine differences in earnings management before and after the reduction in corporate income tax rates, differences in earnings management of potential winning companies and potential losers, and the effect of PSAK 46 on earnings management. The research method used is a quantitative research method using different tests and multiple linear regression analysis. The independent variable in this study consisted of a decrease in corporate income tax rates and PSAK 46. The dependent variable in this study was earnings management. The sample of this research is 57 companies from various sectors listed on the Indonesia Stock Exchange in 2019–2020.  The results showed that there was a significant difference in Corporate Income Tax rates for winner companies and potential discretionary accruals companies . corporate income has a significant difference, and current tax and deferred tax liabilities have a significant negative effect on earnings management, while deferred tax assets have no significant effect on earnings management.
Effect of Marketing Mix and Electronic Word of Mouth (E-Wom) on Purchase Decisions on Olenka Coffee and Dining in Banda Aceh Dhandi Muslizar; Trisha Gilang Saraswati
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.v5i3.6384

Abstract

Banda Aceh is known as the land of a thousand coffee shops . Olenka Coffee and Dining is a contemporary coffee shop that has a minimalist theme that is in great demand by young people in Banda Aceh. At the beginning of its opening, Olenka Coffee and Dining posted good sales, but over time the Covid-19 pandemic sales decreased. Olenka Coffee and Dining  realizes that during this pandemic, effective promotions use the marketing mix and electronic word of mouth because the reviews from consumers have quite affected sales at Olenka Coffee and Dining. The marketing mix applied at Olenka encountered several problems related to promotion, price & place, which could reduce sales at Olenka. Electronic word of mouth at Olenka Coffee and Dining  is quite influential on sales because consumers sometimes directly give negative reviews through digital platforms without first complaining to Olenka Coffee and Dining.  The purpose of this study was to determine the influence of marketing mix and electronic word of mouth on purchasing decisions at Olenka Coffee and Dining. This study uses quantitative methods of descriptive research with multiple linear regression analysis techniques.sampling technique used was non-probability sampling, the type of accidental sampling with the number of samples used as many as 100 respondents who were Olenka Coffee and Dining  who had bought directly at Olenka Coffee and Dining.Coffeetest was carried out using SPSS version 25. Based on the results of the descriptive analysis in this study, the marketing mix at Olenka and Dining included in the good category with an average percentage of 77%. Electronic word of mouth at Olenka Coffee and Dining in the good category with a percentage of 74%, and the purchase decision of Olenka Coffee and Dining is in the good category with a percentage of 77%. Therefore, with the results that researchers get, it is hoped that Olenka Coffee and Dining will further improve its marketing mix and also further increase interaction with consumers through Instagram, because with this interaction it can increase Olenka insights Coffee and Dining
Strategic Programs to Release the Vision of Agriculture 5.0 in North Sulawesi, Indonesia to get much Income Tulungen, Franky Reintje
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.v5i4.7183

Abstract

This study aims to formulate a vision of Agriculture 5.0 in North Sulawesi, and to create strategic programs to realize the vision of Agriculture 5.0 in North Sulawesi. This research is policy research to realize the vision of Agriculture 5.0 in North Sulawesi using the Competitive Intelligence (CI) method. The results of the study indicate that the existing facilities and infrastructure in North Sulawesi Province can support the Vision of Agriculture 5.0 in North Sulawesi. The vision of Agriculture 5.0 in North Sulawesi is the use of robotic systems to increase the efficiency of agricultural businesses and take advantage of this economic growth to improve the quality of human resources and natural resources by prioritizing sustainable development. The robotic system in question uses unmanned ground vehicles for agricultural land processing, nurseries, plant planting, and plant maintenance, and unmanned aerial vehicles for soil monitoring, plant maintenance, phenotype observation, and plant health mapping. Strategic programs to realize the vision of Agriculture 5.0 are establishing an agricultural information system, farmer organization, and farmer partnership with stakeholders. 
Digitizing Master Engineering Documents Rina Wijayanti; Gancar Candra Premananto
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.v5i3.6867

Abstract

The main function of division Master Engineering Documents of the Design and Development Department is to store and maintain technical documents for all PGs. The work will increase every year, the documents stored will also continue to grow. The large number of documents in the form of hard files stored in the “Dokumen Teknik Induk” building makes it difficult for staff in the management process, both when searching for documents and maintaining them. In the document management process, it is necessary to have a master data that can accommodate all soft file documents. In addition to facilitating the process of data maintenance and document management, the existence of a master data document in the form of a softfile will make it easier for staff during the document search process according to user needs, the data distribution process will also become more effective. "Digitizing Master Engineering Documents" application is intended to convey aspirations / complaints about problems in the need of engineering documents in PT Petrokimia Gresik stakeholder environment. Archive digitization is a digital document storage system. Because it is done digitally, e-archive is done using technology such as computers, recording devices, servers, and other devices. The development of the world of information and communication technology (ICT) today has brought the world into industry 4.0. This era is marked by the abundance of data and information, cyber physical systems, to the management of big data. For information workers including archivists this is something that must be anticipated from the start because the landscape can be completely different from what exists today.
Effect of Financial Literacy, Financial Management Application, and Savings Behavior on Retirement Readiness Moderated by Financial Knowledge and Financial Attitude (Study on Female Civil Servant in Waropen Regency) Renta Uli Nababan; Said Kelana Asnawi; 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.v5i3.6098

Abstract

Female civil servants tend to have lower levels of retirement readiness than men. This study examines the factors influencing retirement readiness: financial literacy, financial management application, and saving behavior. Moreover, this study also examines financial knowledge and attitudes as moderating variables. The research design uses quantitative research with a causal approach. The sample of this study was 286 female civil servants in the Waropen Regency. Data analysis uses the SEM-PLS method with the help of SmartPLS3 software. The analysis results show that financial literacy, financial management application, and saving behavior positively and significantly affect retirement readiness. Financial knowledge can moderate the financial management application to retirement readiness, but financial attitudes cannot moderate saving behavior towards retirement readiness. The study results provide significant implications for the government and management of the public sector, especially in Waropen Regency, to improve the retirement readiness of female civil servants.
Influence of Servicecape and Brand Experience on Customer Satisfaction Café the Main Show of Chicken Noodles & Coffee In Medan City Adita Wanda Syahputri Siregar; Endang Sulistya Rini; Beby Karina Fauzeea Sembiring
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.v5i3.6626

Abstract

Customer Satisfaction is the main goal of large or small companies today. In general, consumers want to enjoy a cafe that suits their needs and desires such as the suitability of music, cafe atmosphere, temperature, lighting, and others. On the other hand, the company must also be able to anticipate when the number of visitors is booming with the employees provided in order to adjust the needs and desires of consumers. The results of the pre survey found that the majority of respondents did not have good knowledge about Café Sinar Utama Mie Ayam & Kopi, as well as servicecape, the majority of respondents did not think it was something important. This study aims to analyze the effect of Servicecape and Brand Experience on Customer Satisfaction at Cafe Sinar Utama Mie Ayam & Kopi in Medan City. The population in this study were all consumers who visited or came to the Sinar Utama Mie Ayam & Kopi cafe in the city of Medan whose number was unknown. While the samples taken in this study were 96 respondents. Data collection by distributing questionnaires. This research is field research (field research) using quantitative methods with multiple linear regression analysis which is processed in the SmartPls version 3.0 application. The results of the study indicate that Servicecape and Brand Experience have a positive and significant impact on Customer Satisfaction at Cafe Sinar Utama Mie Ayam & Kopi Medan. Based on the F-Square test, it shows that Servicecape has a moderate or moderate influence on Customer Satisfaction while Brand Experience has a substantial or strong influence on Customer Satisfaction. Therefore, the main light cafe, Mie Ayam & Kopi Medan, needs to evaluate the Servicecape so that it can affect Customer Satisfaction more effectively and efficiently.

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