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Muhammad Ridwan
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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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The Effect of Transformational Leadership, Career Adaptation, and Career Commitment on Lecturer Career Success the Role of Job Embeddedness at La Tansa Mashiro College Banten Wildan Wildan; Hamidah Hamidah; Dewi Susita
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.v5i3.6510

Abstract

Based on career construction theory and job attachment theory, the aim of this study is to provide insight into the interaction between transformational leadership, career adaptation, and career commitment on career success and the role of job embeddedness as moderating. A quantitative approach is used for this research. Data were collected from 129 lecturers at La Tansa Mashiro College. Rangkasbitung, Banten. Hypothesis testing using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that the effect of transformational leadership on career adaptation is not significant, job embeddedness as a moderator is needed for lecturer career success.
Contingent Factors that Influence the Accounting Information System Quality and Environmental Management Accounting Adoption among Companies in Indonesia Aulia Tri Utama; Idrianita Anis; Juniati Gunawan
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.v5i3.6201

Abstract

Environmental management accounting has received increasing interest in recent years. However, despite increasing interest, reference concerning the current state of environmental management accounting development remain scarce. The objective of the research presented here is to extend current knowledge by investigating whether accounting information system design could be used to develop a greater understanding of environmental management accounting use by Indonesian organisations. A research framework was developed from contingency theory to identify the circumstances under which organisations were more likely to develop a sophisticated accounting information system design and ultimately to investigate its impact to environmental management accounting activities. In order to test this framework, a web-based survey of Indonesian accountants in business was conducted. This research exploits the quantitative research methodology to understand the relationship between contingent factors, which are firm size, firm age, organizational structure, uncertainty environment, and manager profile that influence accounting information system design and environmental management accouting practice among various companies in Indonesia. The survey was conducted on companies located in Jabodetabek area. 100 questionnaires were received from various companies and the finding highlights that the firm age, environment uncertainty, and manager experience significantly affect accounting information system quality and environmental management accounting practice. In light of the results, it would also be valuable to employ qualitative research methods and attempt to develop a deeper understanding as to why such lack of engagement is the case.
The Added Value of Internal Audit as a Third Line: A Case Study on Indonesia's Social Health Insurance Provider Tandid Nasal
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.v5i3.6942

Abstract

The assignment of the Health Social Security Program mandated to Indonesia's Social Health Insurance Provider (ISHP) is very crucial and faces many challenges. Various issues faced by ISHP often disrupt the stability of the Health Social Security program. The strategy's success and proper risk management will determine the program's sustainability. Therefore, the role of internal audit as a third line to ensure the effectiveness of strategic risk management is very important. This study uses a qualitative case study approach with three lines model of the IIA framework. This study evaluates the added value that internal audits can provide as a third line for supporting the success of social health insurance programs.
Strengthening Of Marketing Information Systems and Accounting Information Systems for Micro Small and Medium Enterprises (UMKM) Food Culinary Makassar Rustan, Rustan; Aisyah, Siti; Adiningrat, Andi Arifwangsa; Rustam, Andi; Anggoro, M. Yusuf Alfian Rendra
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.v5i4.7215

Abstract

This study aims to determine the implementation of a marketing information system in increasing the turnover of Micro, Small and Medium Enterprises (MSMEs). The time and place of this research was carried out for two months in several 7 Food Culinary SMEs in Makassar City. Data collection techniques were carried out by means of library research, interviews and field observations. The analytical method used in this research is multiple linear regression analysis. Linear regression analysis method the analytical method that will be used by the author is an applied qualitative descriptive method. The data analysis was carried out using qualitative data analysis. There are several subsystems in increasing the turnover of MSMEs through marketing outputs, namely the product subsystem, the price subsystem, the place subsystem, the promotion subsystem and the marketing mix. Marketing information systems have several functions in a business, namely assessing information needs, developing needed information, and distributing information. The results of the study indicate that strengthening the marketing information system can increase the turnover of MSMEs. marketing output accounting information system, namely product subsystem, price subsystem, place subsystem, promotion subsystem and marketing mix. Meanwhile, the application of accounting information systems can be carried out starting from recording transactions, grouping to preparing financial statements.
Determination of Public Service Innovation on Humanist Paradigm Conceptualization Rifai Rifai; Firmansyah Firmansyah
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.v5i3.6551

Abstract

This paper aims to explain the implementation of public services today from a humanistic perspective/paradigm. Public policy innovation as a necessity in principle and substantively will provide reinforcement in responding to and resolving public policy problems that take place in the community. The method used is descriptive method, which describes several studies, public service policies from various literatures. The results of the literature review show that character education and the inculcation of humanistic values to service providers (government/political elites, bureaucratic apparatus) are very important and must be carried out so that the public service process can be of higher quality and provide optimal satisfaction for service recipients. The result to be achieved in this research is the existence of public policy innovation efforts with the dimensions of novelty and usefulness so that it is expected to have an impact on more concrete efforts and build sustainable community participation. Innovation is applied not only at the evaluation stage of public policies but is applied from the beginning of public policy planning, implementation and evaluation of public policies.
Improving Purchase Decisions Through Trust in The Beauty Business Nadia Rizky Destiana
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.v5i3.6380

Abstract

Purchasing decisions are important factors in the process of purchasing sustainability, many things must be considered and what factors influence it. Because the purchase decision is the behavior of the customer to continue the purchase or not. This study uses a quantitative approach. The population of this study is the Consumers of the Wijaya Paltinum Beauty Clinic in Pondok Cilegon Indah. This study uses a non-probability sampling technique. From the results of analysis and research explaining related to 1) brand image on purchasing decisions, the Original Sample (O) value is obtained, which is 0.137, the influence of Brand Image on Consumer Purchase Decisions is positive or unidirectional, meaning that the higher the Brand Image, the more it increases Consumer Purchase Decisions. 2) brand image on trust obtained Original Sample (O) value of 0.649 indicating that the direction of influence of Brand Image on Trust is positive or unidirectional, meaning that the higher the Brand Image, the more trust will increase. 3) trust in purchasing decisions from the results of the hypothesis obtained by the Original Sample (O) value of 0.580 indicating that the direction of the influence of Trust on Consumer Purchasing Decisions is positive or unidirectional, meaning that the higher the trust, the higher the Consumer Purchase Decisions.
An Effect of Accounting on Tax Avoidance Food and Beverage Sub Sector Manufacturing Companies Listed Indonesia Stock Exchange (IDX) Reny Maisyarah
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.v5i3.6694

Abstract

This study aims to identify the effect of accounting conservatism, audit committee, independent board of commissioners, institutional ownership, and firm size on tax avoidance in the Manufacturing Industry of the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange. Tax avoidance is the dependent variable in this research, measured by the Effective Tax Rate. The independent variables studied were accounting conservatism, audit committee, and independent board of commissioners. The information used was obtained from financial reports and annual reports published via webwww.idnfinancials.com. Information analysis used in this research is the associative method. The illustration method used is purposive sampling with a total sample of 5 companies and information from 2016-2020. The results of this research show that the audit committee has a significant positive effect on tax avoidance. On the other hand, accounting conservatism has a significant negative impact, and the independent board of commissioners does not have a significant positive effect on tax avoidance.
Implementation of Good Corporate Governance in Cooperatives in Indonesia Dwi Agustina; Mohamad Adam; Isni Andriana
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.v5i3.6094

Abstract

This study examines the effect of Fairness Performance, Transparency Performance, Accountability Performance, Responsibility Performance, and Independency Performance on Financial Performance. The data were collected using a questionnaire distributed to 48 cooperatives fostered by Dinas Koperasi dan UKM Provinsi Sumatera Selatan. Province The data were analyzed using the Regression method with SPSS 23 software. The results of this study show that Fairness Performance, Transparency Performance, Accountability Performance, Responsibility Performance, and Independency Performance have positive and significant effect on Financial Performance.
The Meaning of Hebrew Term מַחֲּמַדִּ֑ים (Mohamadim) In Song of Songs 5:16: An Exegetical Study Blasius Abin; Suryanica Aristas Pasuhuk
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.v5i3.6809

Abstract

The Hebrew term מַחֲּמַדִּ֑ים (mohamadim) in Song 5:16 phonetically has proximity with the name of Muhammad. On that basis, some Muslim writers and preachers have a conviction that the text contains a predictive prophecy about Muhammad. This study aimed to indicate what exactly the text says and whether the text inherently comprises a prophecy about Muhammad. Through the historical-grammatical method, this study specifically discusses of literal context, semantic, genre, and theology of the mentioned text. The following are the conclusions of the study: First, Song 5:16 is an account of God’s love that explicated by the author through poetic form. This character of God is materialized at the level of a love relationship between the bride and groom. Second, the presupposition that the term mohamadim refers to the prophet Muhammad is flawed. Semantically, the Hebrew term mohamadim comes from the root mahmad, meaning “desirable, sweet.” Conversely, in Arabic, the name Muhammad comes from the root hammd, which means “to praise” or” praiseworthy.” Hence, the Hebrew term mohamadim has no semantic parallel with Muhammad. Third, the author did not mention locus such as Mecca or Medina where Muhammad or Islam emerged. The city of Jerusalem, where God built the temple as the worship center of Israel, is the locus mentioned by the author. Thus, text Song 5:16 and the entire corpus of the Scripture, whether expressed through poetry or narrative depicted God’s love for human beings and vice versa.
Influence of Organizational Commitment, Work Environment, and Work Motivation as Intervening Variables on Job Satisfaction of Employees Directorate General of Foreign Trade, Ministry of Trade Priyo Tri Atmojo; M. Ali Iqbal; Parwoto Parwoto
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.v5i3.6272

Abstract

This study aims to analyze the factors that influence the job satisfaction of employees of the Directorate General of Foreign Trade, Ministry of Trade. The population of this study was all employees of the Directorate General of Foreign Trade of the Ministry of Trade with a total sample of 162 employees with an observation period of 2022. The endogenous variables used were work motivation and job satisfaction, while the exogenous variables used were organizational commitment and work environment. The data analysis method used Structural Equation Model-Partial Least Square (SEM-PLS). The results showed that organizational commitment and work environment had a positive and significant effect on work motivation; organizational commitment and work environment have no significant effect on job satisfaction; work motivation has a positive and significant effect on job satisfaction; work motivation can mediate the effect of organizational commitment and work environment on job satisfaction.

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