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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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Effect of Internal Audit Function on Audit Fees Laras Auditria Putri; Muhammad Iqbal Ramadhan
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.v5i3.6234

Abstract

This study aims to obtain effect of internal audit function on audit fees. The research approach uses a quantitative approach. The implementation of this research was carried out on All Companies except the Financial Sector listed on the Indonesia Stock Exchange in the period 2016 and 2017. The population of this study is All Companies except the Financial Sector listed on the Indonesia Stock Exchange in the period 2016 and 2017. The sampling is carry out purposive sampling. The data used in this study is secondary data. The analysis technique used is multiple linear regression with STATA software. The results of the study show that internal audit function, namely company size has a positive and significant effect on audit fees. Expertise of internal auditor has a positive and significant effect on audit fees. Internal certification has a positive and significant effect on audit fees.
Moderation Effects of Tax Planning on the Effect of Incentives Tax, Financial Distress, and Women Directors on Earnings Management: A Case Study on Registered Transportation and Logistics Sector in Indonesia Stock Exchange in 2020-2021) Jannah, Lu’lu’ul; Hernawati, Erni
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.v5i4.7036

Abstract

This study examines the moderating effect of tax planning on the impact of tax incentives, financial distress, and women directors on earnings management. The sample of this research is transportation and logistics companies listed on the Indonesia Stock Exchange for the observation year 2020-2021. The number of samples that meet the criteria is 42 samples. The variable used in this study is the dependent variable, namely earnings management; the independent variable is tax incentives, financial distress, and women directors, while the tax planning variable is the moderating variable. The analytical method used in this study follows the pattern of the Structural Equation Modeling (SEM) equation model. The data analysis tool uses STATA (Statistics and Data). The results showed that financial distress affected earnings management. In contrast, other variables did not affect earnings management.
Local Legislation on Qur'anic Education in Gorontalo Province Were Crafted Using a Hybrid of Islamic Law and Positive Law Gobel, Rahmat Teguh Santoso; Husnan, Moh. Ihsan; Nggilu, Novendri; Adnan, Raihan Sahrul; Muhtar, Mohamad Hidayat
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.v5i4.7267

Abstract

Issues with regional rules on Koranic education in Gorontalo Province are discussed. This is because the draft regional law on Koranic education is merged with preexisting regional regulations for the provision of education, as stated by the Ministry of Home Affairs. As a methodology, normative legal study will provide solutions to these issues. The author employs this legal research method because it allows for a comprehensive assessment of relevant literature, statutes, and judicial decisions. This article draws the conclusion, supported by the study's findings, that a regional regulation on Qur'anic education in the province of Gorontalo may contradict with the principles of forming legislation. This is because the establishment of regional regulations should never lead to discrimination of any kind, and this is based on the content of regional regulations that mandate protection for all groups and religions. A legal policy for the Gorontalo Provincial government is required to accommodate Qur'anic education in regional regulations regarding the implementation of education in the region so that, in the long run, the values of the Koran are not only accepted in the sociol Later, the values of the Koran are not only accepted in the sociol. Therefore, it is essential to update regional regulations on the implementation of education to include a chapter on religious education that regulates not just Koranic education but also education in other religions. As a follow-up to the revision of regional regulations on the implementation of education, the governor's regulation on Koranic education is required.
Tourist Attraction, Motivation, and Prices Influence on Visitors' Decision to Visit the Cikandung Water Sources Tourism Object Irena Novarlia
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.v5i3.6586

Abstract

This research is motivated by the increasing income and welfare of consumers' needs for tourism services can not be separated from the decision to visit tourists based on tourist attraction, motivation, and the price of a tourist attraction. The purpose of this study was to determine the effect of tourist attraction, motivation, and price on the decision to visit the Cikandung Springs tourist attraction. The data analysis method used is multiple linear regression analysis and the proof of the hypothesis is done by t test, F test and coefficient of determination test (R2). Samples were taken from 150 respondents. The results of multiple linear regression analysis obtained the equation Y=3,487+0,411X1+0,415X2+0,420X3. The results of the t-test indicate that the variables of tourist attraction, motivation, and price have a significant effect on the decision to visit the Cikandung Springs tourist attraction. The results of the F test indicate that the variables of tourist attraction, motivation, and price have a significant effect on the decision to visit the Cikandung Springs tourist attraction. The results of the coefficient of determination (R2) explain that tourist attraction, motivation, and price affect the decision to visit the Cikandung Springs tourist attraction by 36.7%. Based on the results of the study, it is recommended that tourist attraction managers always pay attention to the factors of tourist attraction, motivation, and price in developing tourist objects because the results of the study prove a significant influence on the decision to visit tourists.
Indonesia's Diplomacy towards UNESCO in Efforts to Inaugurate the Ciletuh-Palabuhanratu Area as a UNESCO Global Geopark Elok Faiqoh Fajrin; Khoirunnisa Khoirunnisa
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.v5i3.6425

Abstract

Indonesia is one of the archipelagic countries in Southeast Asia which is famous for its cultural diversity with abundant natural resources potential. One of these landscapes is Geopark or earth park. The potential of the Ciletuh-Palabuhanratu Geopark area has a value and is an important asset that must be preserved for the sake of National interest on an international scale. This study aims to explain Indonesia's diplomacy towards UNESCO in obtaining the recognition of the Ciletuh-Palabuhanratu Area as a UNESCO Global Geopark. The research method used is qualitative-descriptive using interview techniques and library research. The author uses the theory and concept of Multi-track diplomacy. Based on the results of the research obtained, it shows that there is a successful effort to involve several actors to encourage UNESCO in the inauguration of the Ciletuh-Palabuhanratu Geopark, namely through government, business, citizens, education and media channels. Finally on April 17 2018, at the UNESCO Executive Board meeting held in Paris, UNESCO inaugurated the membership status of the Ciletuh-Palabuhanratu Geopark as a Global Geopark.
Service Management Information System Web-Based Society on Siundol Jae Village Office Khotnai Shinta; Raissa Amanda Putri
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.v5i3.6296

Abstract

The community service system that is currently running in Siundol Jae village is still done manually, so that village services to the community are less effective and the community is also dissatisfied with village services. With the construction of a web-based community service management information system, it can make it easier for village officials to serve the community. The steps taken to design the system are data collection methods consisting of interviews, observations and literature studies. While the system development uses the waterfall method. From the results of this study, village officials can more easily provide services to the community and the community also does not have to wait long to get the letters they need.
The Effectiveness of Educational Applications to Prevent Stunting Children (AECAS) on Perceptions of Stunting Prevention Ika Nurfajriyani; Citra Setyo Dwi Andhini
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.v5i4.7059

Abstract

As many as 21.9% or 149 million children under five in the world are stunted. Indonesia ranks fifth in the incidence of stunting in the world. The Educational Application to Prevent Stunting Children (AECAS) is a strategy developed to prevent stunting through an Android-based educational application. This study analyzes the effectiveness of the application of the education application to prevent stunting in children (AECAS) on the prevention of stunting. quantitative research with pre and post experimental approach with randomized controlled trial. The sample size in this study was 68 respondents. The average N-gain score for the intervention class (AECAS application method) was 56.98%, included in the moderately effective category, while the booklet method of 13.30% was in the ineffective category. There is a significant difference between the AECAS application method and the booklet method based on the different independent sample t test on the N Gain Score of perceptions of stunting prevention in the intervention and control groups with a p value of 0.0001. the educational application to prevent stunting (AECAS) is effective in preventing stunting by increasing the perception of stunting prevention.
Mapping the Use of Public Accounting Firm Service by Public Companies in Indonesia Winna Daniella Kadiman; Oktavia Oktavia; Febriani Cristina Susianti Magdalena
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.v5i4.7300

Abstract

The study aims at identifying how the Covid-19 pandemics has influenced the use of Big Four and Non-Big Four Public Accounting Firm service by the public companies in Indonesia. In addition, the study also aims at identifying how the use of auditor service has been distributed among the public companies before and after the Covid-19 pandemics. This study uses data tabulation method for data analysis. This study also uses all public companies’ data that have been listed on the Indonesian Stock Exchange. The results of the study show that: (1) The companies mostly use the service of Non-Big Four Public Accounting Firm rather than that of Big Four Public Accounting Firm; (2) The number of companies audited by the Non-Big Four Public Accounting Firm has increased from 2019 until 2020, whereas the number of companies audited by the Big Four Public Accounting Firm has decreased within the same period of time; (3) Purwantono, Sungkoro & Surja is Public Accounting Firm that has the most clients (107 public companies in 2019 and 101 companies in 2020); (4) Kosasih, Nurdiyaman, Mulyadi, Tjahjo & Partners is Public Accounting Firm that has earned the second place in terms of clients (61 public companies in 2019 and 63 public companies in 2020).
Development and Contribution of the Agricultural Sector to Gross Regional Domestic Products (GDP) Waropen District Waspada Meliala
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.v5i3.6612

Abstract

The development of the agricultural sector in Waropen Regency has a trend line slope of 295,562 with a positive direction meaning that the trend of the agricultural sector in the RegencyWaropen during the period 2009 - 2015 had an increasing trend from year to year with an average increase of 18,310.9 or Rp. 18,310,900,000,- . Quantitative Research Methods. The results showed that the average contribution of the agricultural sector to the Gross Regional Domestic Product (Economic Development) in Waropen Regency during the 2009 - 2015 period was 35.54% per year. The development of the agricultural sector in Waropen Regency from 2009 to 2015 shows a situation that tends to increase from year to year. However, if you look at its contribution to Gross Regional Domestic Product (GRDP) or Economic Development, the contribution of the agricultural sector from year to year tends to decrease. The contribution of the agricultural sector from year to year tends to decrease due to several factors, including; The amount of the contribution of each sub-sector, the role of society, government policies, and the availability of natural resources.
Interactive Control System Evaluation of Sekolah Dasar Pelangi in Responding Strategic Uncertainties of COVID-19 Masayu Siti Aminah Qomariah; Emil Bachtiar
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.v5i3.6014

Abstract

Sekolah Dasar Pelangi responded to instructions from the Government regarding increasing vigilance against the spread of COVID-19 as strategic uncertainties that could potentially thwart the implementation of the intended strategy, namely Project Based Learning. This study was aimed at evaluating the application of an interactive control system in the process of formulating a new emergent strategy for Sekolah Dasar Pelangiduring the COVID-19 pandemic. The approach used is a case study and qualitative research where the data will be obtained through in-depth interviews with the Institutional Management and the Principal of Sekolah Dasar Pelangi. Based on the results of the analysis, it is concluded that the process of formulating a new emergent strategy for Sekolah Dasar Pelangi uses an interactive control system at the initial stage of strategy formulation and evaluation of strategy implementation. A control system that focused on teaching infrastructure and teacher teaching skills is determined. Interactive meetings discuss data collected from the control system which is the focus of Sekolah Dasar Pelangi's strategic uncertainties and are used interactively. In the debates and dialogues, data on the development of the use of teaching infrastructure and the teaching skills of teachers became the focus of discussion and debate. The result of the debate and dialogue on the formulation of the new emergent learning strategy for Sekolah Dasar Pelangi is a learning strategy called Home Learning while still prioritizing the Project Based Learning learning design. At the evaluation stage, the interactive control system focus remains while in the debates and dialogues, survey data from parents and students were added after the implementation of the Home Learning learning strategy trial. The result is a new emergent strategy, namely Home Learning learning with a Project Based Learning design combined with pedagogical intelligence, social emotional, and enrichment.COVID-19; strategic uncertainties; interactive control system; debate and dialogue; intended strategy

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