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Contact Name
Muhammad Ridwan
Contact Email
bukharyahmedal@gmail.com
Phone
+6281375313465
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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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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
Aspects of Justice and Legal Certainty in Collecting Carbon Tax Eko Priyono
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.v5i3.6761

Abstract

The implementation of a carbon tax within rules number 7 of 2021 about the Harmonization of Tax Regulations is believed to be able to control environmental pollution due to carbon emissions while at the same time increasing state revenue. Purchasing carbon and activities that produce carbon emissions are the main targets. Steam power plants (PLTU) as fossil fuel users, become carbon tax subject in the first phase. Other industries that also using fossil fuels have not been given the same tax burden. On the other hand, the imposition of taxes on the purchase of carbon-containing goods causes the levies to be doubled. Every stage of the purchase, from the miner to the user, is taxed at the same rate because it meets the criteria as a buyer of carbon-containing goods. The end user industry is the most affected. Two tax burdens are borne at once. As a buyer of fossil fuels and also as a carbon emissions producer. This normative juridical analysis-based research reveals that the aspects of justice and legal certainty in the imposition of carbon taxes, have not been fulfilled. The unequal treatment of the imposition of carbon taxes has an impact on the level of taxpayer compliance. The imposition of multiple taxes, has an impact on the increase in the cost of production which in turn has an impact on selling prices to consumers. There is a need for stricter and clearer rules to classify the types of purchases that can be subject to a carbon tax, while avoiding double taxation for the same object.  
Anakkon Hi Do Hamoraon Di Au: Fresh Graduate Career Planning for the Batak Toba Tribe Tobing, David Frands Agus Elymar Lumban; Wibowo, Doddy Hendro
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.v5i4.7134

Abstract

Career planning for fresh graduates in addition to finding and acquiring a job can also be useful to find a job that suits their interests or fields. This study aims to find out the picture of career planning in fresh graduates have tribes Batak Toba during the pandemic. This research is a qualitative research method using descriptive phenomenological. Selection of subjects using purposive sampling techniques. Respondents to the study were two men and one woman. Data collection in this study by conducting interviews. The results of this study showed that respondents had a picture of career planning, but during the pandemic, respondents experienced a challenge and obstacles, namely, the difficulty of finding a job, the number of competitors, and family and cultural factors that became obstacles. Culturally philosophy is being taught "Anakkon Hi Do Hamoraon Di Au". The philosophy taught can motivate you to overcome the obstacles experienced when looking for a job during the Covid-19 pandemic. This philosophy is very useful and meaningful in supporting the career you have.
The Impact of Instagram Endorsement on Consumer Buying Interest in Indonesian Local Cosmetic Product Intan Sumita Ino; Linda Dwi Putri Juniawan
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.v5i3.6804

Abstract

The current era of technology makes Smartphones bring new changes in social activities. People are starting to use gadgets with the internet and cell phones being an essential item to carry. In fact, many people use two phones at the same time. In particular, gadgets or smartphones have ruled the world in the last ten years. Indonesia is one of the countries that is also affected by technological developments. Smartphones have brought a new way of doing social activities. It's related to "Social Media". Instagram as a photo-sharing application has changed functions but can also be used for e-commerce activities, as well as a place to market a business, one of which can be through celebrity support. In Indonesia, celebrity endorsements have gained popularity as a means of product promotion, particularly for regional cosmetics. A celebrity endorsement is a type of advertising campaign or marketing approach used by businesses, nonprofits, and other brands in which well-known people utilize their social standing or notoriety to help sell goods and services or even to spread awareness of social or environmental issues.
Islamic Work Ethics and Religious Based Recruitment as a Strategy to Reduce Turnover Intention Fahrudin Hasbi; Nurhidayati Nurhidayati
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.v5i3.6458

Abstract

This study aims to examine the model of decreasing turnover intention by proposing ta'awun behavior as the main capital, where the ta'awun behavior of employees will be formed if individuals have Islamic work ethics, are led by religious leaders and are recruited using a religious approach. This research is an Explanatory Research. The population in this study are employees of the three companies that are members of a group of companies engaged in the cardboard box industry. The total population of all group employees is 300 people. Large sample or sample size 100-200. In this study, the number of samples was 135 respondents, and the data was collected using a questionnaire method. Data analysis used correlation test and structural equation modeling using PLS (partial least square) type 3.3 software to analyze the data. The results of the study show that there is a significant influence of Ta'awun behavior on Turnover Intention, there is a significant influence of recruitment based religious on ta'awun behavior, there is a significant influence of Islamic Works Ethics on ta'awun behavior, and there is a significant influence of Spiritual leadership towards Ta'awun Behavior.
Planning for Purchasing Decisions and Reporting on Fuel Sales at Gas Stations 34-14108 with the use of Mandiri Cash Management Program at PT. Soemantri Sedoyo Phamendyta Aldaning Azaria; Ira Yana
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.v5i2.5528

Abstract

PT.  Soemantri Sedoyo is one of the companies in North Jakarta, precisely on Jalan Surabaya Kav C – 3 KBN Marunda which is engaged in the distribution of retail fuel oil (Pertamina) which manages Public Fuel Filling Stations (SPBU 34-14108).  This study aims to determine the management process in the process of buying and selling fuel by using the available programs, one of which is independent cash management.  The research method with descriptive analysis.  The results of the study show that at the planning stage in this fuel purchase decision, the use of the Mandiri cash management program as a business internet banking service provides access to the company's financial transactions including online payments, receipts and liquidity arrangements.  In addition, Mandiri cash management can be used as a repository for reporting on the results of daily fuel sales.  The storage area for data from company financial expenses and income is in other system programs such as Microsoft Access and Excel.
The XVIII, XIX, XX Centuries of Islamic Economic Thinking and Their Relevance in the Development of Contemporary Islamic Economy Muhammad Sauqi
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.v5i2.5274

Abstract

This study aims to determine the relevance of the Islamic economic thought of Banjar Ulama in the XVIII, XIX, and XX centuries with the development of contemporary Islamic economics. This type of research is descriptive qualitative library research with historical, sociological, anthropological, and legal approaches. The findings from this research are first, in general, Banjar Ulama of the XVIII and XIX centuries AD made books based on the social conditions of the people and because economic problems were regulated by the Banjar kingdom. Second, Banjar clerics made fiqh books on orders from other people. However, in the twentieth century AD, Islamic economic thought began to emerge because first, on the basis of a request from the Banjar community about the rule of Islamic economic law. Second, at that time Banjar Ulama saw a lot of fraud in economic transactions. The current development of Islamic economics cannot be separated from the history of Muslim thought about economics in the past. The involvement of Muslim thinkers in complex community life and the absence of separation of scientific disciplines make Muslim thinkers see community problems in a more integrative context.
Learning Qira'ah Al-Qur'an Imam Nafi' History of Qolun at MTs Ar – Ridha Achyar Zein; Salminawati Salminawati; Dedek Husairi
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.v5i4.7304

Abstract

This study deals with Learning Qira'ah Al-Qur'an Imam Nafi' History of Qolun at MTs Ar – Ridha. This study used descriptive qualitative. The purpose of a method used is to obtain the effectiveness of the use of the method itself. The effectiveness of the method can be seen from the feelings of students who are happy and happy in participating in learning so that student interest and attention arises in participating in the learning. It can be concluded that the planning of this Qira'ah program already has a sharp thought and is really mature. The implementation of learning that is practiced by the teacher and mentor of Qira'ah Al-Qur'an Imam Nafi' History of Qolun MTS AR-RIDHA has a very good concept and format. The evaluation carried out by the Qira'ah Al-Qur'an teachers Imam Nafi' History of Qolun at MTS AR-RIDHA has included several survaluations
Legal Certificate of Electronic Certificate Based on Implementation Regulation of Law Number 11 of 2020 Concerning Work Creation Alexander Dewa Gede Kyle Pranajaya Putra; Imam Koeswahyono; Hendrarto Hadisuryo
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.v5i3.7030

Abstract

This study entitled Legal Certainty of Electronic Certificates Based on the Implementing Regulations of Law Number 11 of 2020 concerning Job Creation with 2 (two) main problems, namely: (1) What is the strength of proof of electronic certificates in the event of a land dispute regarding dual certificates? (2) How about legal certainty. Electronic certificates in Indonesia before and after the enactment of Law Number 11 of 2020 concerning Job Creation? This research is a type of legal research with normative juridical research methods. Besides, this research uses a statutory approach and a conceptual approach. The results of this thesis research indicate that the land registration procedure to obtain an electronic certificate must refer to the Regulation of the Minister of Agrarian Affairs and Spatial Planning/Head of the National Land Agency no. 1 of 2021 concerning Electronic Certificates in accordance with the provisions of article 2 regarding the implementation of electronic land registration and also explained in article 6 for land that has not been registered and the replacement of certificates into electronic certificates for those that have been registered and clarified again in Government Regulation number 18 of 2021 concerning Management Rights , Land Rights, Flat Units and Land Registration, article 84 jo. Article 87 specifically regulates the implementation of land registration but for land that has not been registered and does not have a certificate, the registration process refers to Government Regulation number 24 of 1997 concerning Land Registration because only in the regulation it is regulated about land registration for the first time and systematic land registration until registration.
Entrepreneurial Curriculum Development through the Production of Eco Print Batik for Primary School Ranti Kurniasih; Slamet Santoso; Fery Setiawan; Nur Sayidatul Muntiah
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.v5i3.6019

Abstract

This study is designed to cultivate a primary school curriculum that is particularly related to entrepreneurship. It is vital for primary school students to recognize and be taught Entrepreneurial education earlier as a paramount component in enhancing their independence and competence to seize the opportunities in the era of free marketplace today. Not only is this research driven by the fact that the introduction of entrepreneurial-related professions has been low compared to other professions, but also conducted to explore and stimulate the entrepreneurship values of primary school students, empowering the human resources competence. Entrepreneurial-based curriculum can direct the learning process of both students and teachers possessing indispensable roles to cultivate concepts concerning entrepreneurial activities. This curriculum development, ultimately, becomes a challenge to encounter an economic crisis, as well as, an opportunity to prepare young generations that are not limited to be ready to work but open field work. 
The Strategy of Developing Weekly Markets into Daily Markets for Archipelago Region as an Effort to Increase Revenue (SWOT Analysis Approach) Rosida P. Adam; Rustam Abd. Rauf; Suardi Suardi; Husnah Husnah; Suci Rohmawati
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.v5i3.6650

Abstract

This study aims to formulate a strategy for developing the weekly market into a daily market for the archipelago as an effort to increase income. This research method uses a descriptive qualitative research design. Then a SWOT analysis also needs to be carried out to map the strengths, weaknesses, opportunities, and threats. This research was conducted in the Kulingkari, Lebiti, Ketupat, and Kabalutan. Based on the results of the SWOT analysis identification, only Kulingkinari Market and Kabalutan Market are eligible to be developed into daily markets. Then the results of the formulation of the strategy for developing the weekly market into a daily market for the archipelago include: (1) optimizing market development by utilizing the potential and amount of the available Village Budget, (2) providing more adequate land transportation access, (3) increasing market promotion, (4) procurement of waste management systems and provide education to traders and buyers regarding waste management systems, (5) procurement of weather and disaster warning information systems, (6) improve cellular communication network facilities around the Kulingkari market, (7) partnerships between village governments, market managers, traders, and banks or cooperatives, (8) improving the quality of adequate market physical facilities and infrastructure to support market activities.

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