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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
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Mobile-Based Garbage Bank Empowerment Education in Jambi City Erris Erris; Supriatna Supriatna; Sondang Sondang; VA Irmayanti
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.v5i4.7322

Abstract

This study aims to determine the perceptions, participation, knowledge of housewives in managing the Garbage Bank and provide education on empowering mobile-based Garbage Banks to sort organic and inorganic waste where the management of the Garbage Bank emphasizes. The research method by collecting perceptual data is carried out before being given education to housewives preparing instruments in the form of observations, checklists, interviews and documentation before collecting data conducting discussions and common perceptions about the content of the instrument then expected to have mobile-based application outcomes and making bank empowerment educational materials Garbage that is entered into the google form, the technique of spreading it empowers the Head of the Neighborhood Association, Head of the Garbage Bank, Young Women with the results of the answers of Housewives and Young Women on the Google form, data analysis is carried out. This research is a quantitative study with the Dependent T Test and Paired-Samples T-Test with a 95% confidence level, alpha = 0.05. If the calculated value is less than 0. The statistical test results obtained a value of 0.000, so it can be concluded that there is a significant difference between perception, participation and knowledge before and after mobile-based education on empowering housewives,The statistical test results obtained a value of 0.049, so it can be concluded that there is a significant difference between good knowledge and poor educationin community empowerment through the management of a Waste Bank by means of 3R (reduce, reuse, recycle).As for the conclusions of the study, there are differences in perception, participation, differences in knowledge of housewives before and after education on empowering mobile-based Garbage Banks in Jambi City, the influence of knowledge of housewives on education on empowering Garbage Banks with the use of mobile-based applications in Jambi City.
Video Development of Learning to Write Short Text for Class XI Students of Tahfizd Asy Syadzili Pakis Malang Marwani Marwani; Sri Wahyuni; Luluk Sri Agus
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.v5i3.6165

Abstract

Research on the development of learning videos on short story writing material for class XI SMA Tahfizd Asy Syadzili Pakis Malang, researchers used six data collection instruments, and data collection techniques with interviews and distributing questionnaires to students. The results obtained based on teacher interview assessments were 3.67%. And categorized as good and very worthy without comments from experts. Based on the student needs analysis table data, the average score of all aspects is 3.67% or good category. It can be concluded from the data that there is a need for students to get answers according to what is expected and the needs of students. So it can be said that this short story learning video is said to be very feasible to be applied in schools.
The Effect of Leverage and Profitability on Tax Avoidance with Company Transparency as a Moderating Variable Nuur Ainii Safiinatunnajah; Hari Setiyawati
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.v5i3.6903

Abstract

The causes of the high incidence of tax evasion in Indonesia must be identified. This study intends to examine and assess the influence of ownership structure and company transparency on tax evasion, with profitability serving as a moderating variable, among industrial businesses listed on the Indonesia Stock Exchange between 2018 and 2020. This study was created with quantitative methodologies in mind. This study obtained information from www.idx.co.id and the financial accounts of the firm. To get up to sixty-five firms, a purposeful sample was employed. 195 samples were collected over three years of monitoring. The hypotheses were then assessed using multiple linear regression analysis and statistical test analysis on the acquired sample data. Results indicated that DER and ROA had a significant positive impact on tax evasion. Corporate Transparency Reduces the Effects of DER and Return on Assets on Tax Avoidance.
Self-Leadership in Supporting Defense Policies Related to the Role of Indonesian Peacekeepers in World Peacekeeping Mission Armanto, Anang Puji; Thamrin, Suyono; Sahabuddin, Zainal Abidin; Djati, S. Pantja
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.v5i4.7179

Abstract

The leader is the center of the activity. There are many leadership styles, one of which is self-leadership. This leadership style will be applied in supporting Indonesia's national defence policy regarding its participation in mission activities to maintain world peace under the umbrella of the United Nations. Indonesia, which is one of the countries that contribute to the world peacekeeping force, will follow the dynamics and developments of the world, the ups and downs of policies at the United Nations make the State of Indonesia also have to follow the rhythm, the decrease in the number of peacekeepers or the completion of a mission will affect Indonesia's progress, so it takes a good leadership style and can be in line with world developments in the field of maintaining world peace, the difference in the need for troops according to the standards at the United Nations with the professional ability in preparing Indonesian troops is a separate discussion, for that we need a leader who can make decisions carefully and appropriate so that the ultimate goal of Indonesia's participation in world problems will be resolved if there is a leader who has a self-leadership leadership style, using the leadership theory.  
Study of Government Regulation Number 23 of 2018 In Order to Minimize Tax Avoidance GAPS Suparna Wijaya; Ferry Irawan; Andri Marfiana; Suripto Suripto; Tomi Hadi Lestiyono
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.v5i3.6345

Abstract

Tax avoidance is assumed to be one of the causes why the government could not achieve the tax revenues. On the other hand, it also lowers the tax ratio. The purpose of this study is to examine Government Regulation Number 23 of 2018 in order to minimize tax avoidance loopholes. The research method used is qualitative with a thematic approach. The results of the study indicate that tax avoidance is an instrument to minimize tax payments by taking advantage of loopholes in the legislation. Government Regulation Number 23 of 2018 is a provision issued by the government in order to provide convenience for taxpayers to be able to fulfill their tax obligations. In addition, the provision of a lower tariff of 0.5% is expected to increase disposable income. Furthermore, this disposable income can gradually increase gross domestic income, and further increase the taxation base in general. However, the application of Government Regulation Number 23 of 2018 can be utilized by taxpayers to minimize the tax burden that must be paid. This study provides two important recommendations they are: further regulation regarding commercial operations, and provisions regarding freelance work.
The Effect of Podcast Rintik Sedu on the Behavior of Celebrity Worship K-Popers (Episode When You Fall in Love with Your Idol) Ingratubun, Rafiqah Rizqy S.; Aprianti, Agus
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.v5i4.7103

Abstract

The rapid growth of communication and news technology at this time certainly has a major impact on all areas of life. Online media in Indonesia, this development has succeeded in combining several media platforms. Podcasts is an on-demand service, which means listeners can select, loop, and skip content which want to they hear. The purpose of this research is to get information and To do analysis about influence communication in Rintik podcast sad to behavior k- poppers. This research includes causal associative research with quantitative descriptive approach. The sample in this study has criteria, including male or female, aged 17-25 years, listening to the Rintik Sedu podcast and a K-poper so that 100 respondents were obtained. The analysis used multiple linear regression. The results of this study indicate that the Rintik Sedu podcast has a positive and significant influence on celebrity worship. This is because podcasts have a more efficient one-time production rate, podcasts must be able to upload at least daily, weekly or monthly to keep listeners loyal, podcasts can have a good impact because listeners can directly download podcasts they want to hear and podcasts that can be listened to. anywhere and anytime has succeeded in captivating the listener's desire because it can be listened to at will wherever and whenever.
The Effect of Organizational Climate, Work Discipline, and Achievement Motivation on the Performance of Public Elementary School Teachers in Binjai Kota District Mardhani, Lies Eka; Dewi, Rosmala; Purba, Saut
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.v5i4.7377

Abstract

This study aims to determine: (1) the influence of organizational climate on achievement motivation; (2) the effect of work discipline on achievement motivation; (3) the influence of organizational climate on productive teacher performance; (4) the effect of work discipline on productive teacher performance; and (5) the influence of achievement motivation on productive teacher performance. The research subjects were public elementary school teachers in Binjai Kota District with a total sample of 108 people. Sampling was done by proportionate simple random sampling. The research method is path analysis which aims to test theory and obtain information about research. Based on the hypothesis testing, it can be concluded: (1) there is a direct influence of organizational climate with achievement motivation expressed by ρ31> r table α = 5% (0.341> 0.159) and tcount> t table α = 5% (3.804> 1.645); (2) there is a direct effect of work discipline on achievement motivation expressed by ρ32> r table α = 5% (0.198> 0.159) and tcount> t table α = 5% (2,214> 1,645); (3) there is a direct influence of organizational climate on teacher performance expressed by ρ41> r table α = 5% (0.228> 0.159) and tcount> t table α = 5% (2.575> 1.645); (4) there is a direct effect of work discipline on teacher performance expressed by ρ42> r table α = 5% (0.184> 0.159) and tcount> t table α = 5% (2,160> 1,645); and (5) there is a direct effect of achievement motivation on teacher performance expressed by ρ43> rtabel α = 5% (0.335> 0.159) and tcount> ttable α = 5% (3.707> 1.645). The results of the study provide an overview of organizational climate, work discipline, and achievement motivation which affect teacher performance by 36.12% and the rest is determined by other conditions.
The Effect of Tax Socialization and Incentives on Tax Compliance of Msmes with Tax Knowledge as Intervening (Case Study on MSMEs in Tangerang City) Siti Hawa; Parlindungan Dongoran
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.v5i3.6657

Abstract

Tax compliance has always been a severe problem in a country, including Indonesia; tax socialization and tax-intensive facilities provided by the government are expected to increase Compliance with taxpayers. In addition to the variables mentioned in this study, tax knowledge is also included as an intervening variable which aims to determine the extent of the influence of socialization, tax incentives and also to find out whether tax knowledge can mediate the relationship between tax socialization and tax incentives on the Compliance of MSME actors in Tangerang City. . The method used is quantitative, the sample is taken by distributing questionnaires to MSME actors in the city of Tangerang, the data analysis technique uses thePath Analysis Modeling the form of a statistical analysis method which is the development of the multiple linear regression method with the help software the SmartPLS3.0 which includes evaluation of the measurement model (outer model), evaluation of the structural model (inner model) and hypothesis testing (bootstrapping)., from the analysis results obtained that tax socialization and tax incentives have a positive and significant effect and tax knowledge can mediate the relationship between tax socialization and tax incentives on tax compliance of MSME actors in the city of Tangerang
Project-Based Online Learning towards Student Creativity Development Reny Dwi Riastuti; Ivoni Susanti; Rambat Nur Sasongko; Muhammad Kristiawan; Rahmi Rahmi
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.v5i2.5018

Abstract

The purpose of this research is to discover student creativity during project-based online learning. The researchers illustrated how project-based online learning was implemented in Taxonomy Course and how this learning could develop the creativity of the 4.0 Industrial Revolution on student projects using a descriptive quantitative approach as the method of study. The subjects of this study were 22 UNPARI students, specifically from the Biology Education study program, with 22 female students and one male student. As a data collection technique, documentation was used in the form of student projects. A descriptive statistic was used to perform quantitative data analysis.  The data was collected using the creativity rubric and analyzed so that the results could be converted into percent (%) from each indicator. According to the findings of this study, 5 students have a very high level of creativity, 14 students have a high level of creativity, and 3 students have a moderate level of creativity.
Effect of Competence on Employee Productivity at PT Socfindo Indonesia Pamingke Geby Ardiana; Pretty Failasufa Aziza
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.v5i3.6057

Abstract

Research aims to determine the effect of Competence on Employee Productivity at PT. Socfindo Indonesia Pamingke. Respondents in this study were 73 people. This study uses quantitative research with sampling using a sampling that is purposive sampling. Data was collected by distributing questionnaires in the form of a statement questionnaire to 73 respondents. The results of this study through a simple linear regression test are indicated by Y=28,200+0.207x, with a regression coefficient value of x worth 0.207 which means that for every 1% addition to the value of the competency variable (x), the productivity variable (y) increases by 0.207 or 20, 7%. The results of the t-test = 3.489 > t table = 1.994 and the significance value is 0.001 <0.05 so it can be concluded that Ho is accepted and Ha is rejected.

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