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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
Location
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
Analysis of Economic Recovery Policy Due to the Covid-19 Pandemic on the Productivity of Agricultural MSMEs And Small Traders in Bengkulu Province Sumarni, Yenti
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.v5i4.7077

Abstract

This study seeks to analyze government policies in relation to the economic recovery of the economy due to the COVID-19 pandemic, especially in the agricultural sector and MSMEs.The research method used in this study is qualitative research with a descriptive approach. The results of the study are that the National Economic Recovery Program (PEN) has a positive impact on the MSME sector during the COVID-19 pandemic as a policy step taken by the government to support the recovery of the national economy, especially the MSME sector which has a significant contribution. Policy stimulus for handling the MSME sector pandemic, which includes delays in principal and interest for MSMEs and UMi, subsidies for loan interest and UMi, tax incentives for MSMEs, guarantees for working capital loans for MSMEs, Regional Incentive Funds (DID), inclusion of banks and productive banpres are strategies for rescuing perpetrators. MSME efforts to be able to survive during the pandemic and increase MSME productivity and performance.
Legis Ratio of Tax Imposition to the Transfer of Land Rights through Instruction Suarda, I Gede Widhiana; Prakoso, Bhim; Setiawan, Khafid
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.v5i4.7338

Abstract

Inheritance is a legal event that occurs when a person dies. Inheritance is the process of transferring inheritance from the deceased heir to heirs who are related by blood and marriage to the heir. When a person dies, this creates a legal consequence, namely how the management and continuation of rights and obligations as a result of a legal event due to the death of a person is regulated by inheritance law. Assets obtained from inheritance receipts are one form of additional economic capacity that can be received by a person as regulated in Law Number 36 Year 2008. Problem formulation 1) What is the basis for imposing Tax on heirs to the object of inheritance? 2). Does the imposition of taxes on heirs meet the principles of justice? The methodology used is normative juridical, with a statutory approach, a conceptual approach, and. historical approach. Conclusion That the taxation legis ratio using this approach is a fundamental basis on a philosophical basis which justifies the state to collect taxes as enforceable in the sense of having authority with coercive power. Taxes have become the backbone of a very dominant development wheel. Whereas the imposition of tax on the heirs on the object of inheritance does not meet the principles of justice and benefit to the heirs, because the heirs are subject to BPHTB twice. Suggestion The government should review the products of legislation related to the imposition of taxes with legal considerations that meet the legal objectives of the purpose of imposing taxes on the community. Especially the regulation regarding the determination of NPOPTKP for objects obtained from inheritance in order to take into account the economy of the community because the income level of the community is different.
Consumer Willingness to Pay (WTP) Analysis of Salt Eggs Products in Brebes District Wulandari, Hilda Kumala; Dumadi, Dumadi
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.v5i4.7049

Abstract

Different perceptions of salted egg prices are one of the triggers for the decline in selling levels for producers, therefore in determining the selling price it is important to know how much consumers are willing to pay or willingness to pay (WTP) to buy salted egg products. Then there are factors that affect consumers' willingness to pay including income, product prices, product quality and product safety. This research was conducted to determine the characteristics of Brebes salted egg consumers, determine the average maximum price of salted eggs that consumers are willing to pay, analyze the factors that influence consumers' willingness to pay for Brebes salted egg products. This research was conducted in Brebes Regency using 100 respondents who were selected by accidental sampling method. Methods of data analysis using descriptive analysis, contingent valuation method (CVM) and multiple linear regression analysis. The results of the study stated that the characteristics of salted egg consumers who are willing to pay more in Brebes Regency are dominated by consumers aged 30 to 40 years, with a bachelor's education background, working as an entrepreneur, with an income level of Rp. 1.000.0000, up to Rp. 5,000,000, the average maximum price that Brebes salted egg consumers are willing to pay is IDR 377 per egg. The factors that influence the willingness of consumers to pay for salted egg products are income and quality of Brebes salted egg products.
Effect of Hedonism Lifestyle and Emotional Intelligence on Personal Financial Management in Student of STIEM Bongaya Makassar Chaerunnisa Rumianti
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.v5i4.7082

Abstract

The purpose of this study is to analyze effect of hedonism lifestyle and emotional intelligence on personal financial management in student of STIEM Bongaya Makassar. The type of research approach used in this research is quantitative research. The population in this study are all undergraduate students majoring in management at STIEM Bongaya Makassar class 2018 who are registered as active students as many as 799. By using a margin of error of 10%, the sample size are 89 students. Data analysis using t test (partial). The results show that hedonism lifestyle has a positive and significant effect on personal financial management in student of STIEM Bongaya Makassar. Emotional intelligence has a positive and significant effect on personal financial management in student of STIEM Bongaya Makassar.
The Influence of Content Richness, Perceived Ease of Use, and Perceived Usefulness on the Use of Iflix Application in Indonesia Anggriani Harini; V. Dicko Marcello; M. Rafi Juniko Putra; Andre A. Prabowo; La Mani; Z. 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.v5i4.7393

Abstract

An alternative channel for watching cinema film entertainment is the online channel which is growing rapidly. Cinema media consumer behavior has shifted along with the generation of its users. This study aims to examine the effect of Content Richness, Perceived Ease of Use, and Perceived Usefulness on the use of the Iflix application in Indonesia. A quantitative approach with a survey methodology was carried out to 422 respondents following the official Iflix Indonesia social media. Data processing was carried out using SEM-PLS to test various relationships between variables. The most significant number of Iflix application users are in the age group <= 17 years and <= 25 years, with 55.9% of respondents in the female gender group. The level of education of respondents ranged from high school graduates 60.2%, and 50.7% bachelor degree. Meanwhile, some of the respondents were students 50.5% and the rest were employees. It was found that the effect of Perceived Ease of Use has a significant and positive influence on users of the Iflix application with a score of 7.211. It can be concluded that Content Richness, Perceived Ease of Use, and Perceived Usefulness have a positive and significant effect on users of the Iflix application.
The Meaning of Kāfir in the Quran: A Study of Thematic Interpretation Ruslan, Ruslan; Khalik, Muh Fihris; Bakri, Mubarak; Maskur, Maskur; Pahrul, Pahrul
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.v5i4.7387

Abstract

This study aims to examine the meaning of the ‘kāfir’ diction in the Quran thematically. The type of research is a literature review with a thematic interpretation approach. Primary data sources consist of the Quran and the book of interpretation (Tafsir Al-Misbah by M. Quraish Shihab and Tafsīr al-Qur’ān al-Aẓim by Ibn Kaṡir). Secondary data sources consist of Arabic dictionaries, books, and journals that discuss the meaning of the ‘kāfir’ diction. Data were collected using documentation techniques and then analyzed using content analysis techniques. The results show that the meaning of the ‘kāfir’ diction in the Quran are (1) denying the existence and oneness of Allah, (2) covering up what is haq (true) or batil (false) and blocking others from Allah, (3) denying to the grace that has been given by Allah, and (4) people who make religion a play. Based on the variety of the ‘kāfir’ diction, it is recommended to Muslim readers not to rush to disbelieve in other Muslims. Because the verdict has social consequences and triggers the birth of a dispute. 
Self-Resilience in Children After Losing a Father Due to Covid-19 (Case Study in Cempaka Putih Village, East Ciputat District, South Tangerang City) Faradibba Maiwa Radika Nur Ramadhan; Moh. Amin Tohari; Ati Kusmawati; Muhammad Sahrul
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 1 (2023): Budapest International Research and Critics Institute February: In Progress
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i1.7410

Abstract

This research is entitled Self Resilience in Children After Losing a Father Due to Covid-19 (Case Study in Cempaka Putih Village, East Ciputat District, South Tangerang City). Covid-19 is a non-natural disaster that impacts the death of loved ones, including parents. Losing someone significant in life forever has a big impact on the survival of the person left behind, especially for a child who has lost a father figure in his life due to Covid-19. This condition will cause the child to become stressed, sad, grieving, shocked, and emotionally uncontrollable. This requires the child to be able to rise, which is called Resilience. This study aims to determine self-resilience in children after the loss of a father due to Covid-19. The Grand Theory used is Resilience Theory. This study uses a qualitative approach with a descriptive method. The informants of this study consisted of 8 people who were divided into key informants (4 people) and supporting informants (4 people), using the Purposive Sampling Technique, with data analysis using Source Triangulation. The study's results showed that the child's condition after the loss of a father due to Covid-19 experienced sadness, grief, surprise, confusion, irritability, uncontrolled emotionality, and decreased achievement at school. With this happening, the Resilience that is built in children goes through seven components of Resilience, namely Emotion Regulation (ability to be calm and focus on problem-solving), Impulse Control (ability to control emotional attitudes in various ways), Optimism (having the confidence to be able to rise). Empathy (getting different support from others), Causal Analysis (being able to understand the causes of problems that occur), Self-Efficacy (having a commitment to rise from problems through various ways that he believes in), and Reaching Out (able to take the positive side of the problem that happened).
Resilience of Outstanding Athlete with Serious Injury (Study of Athlets Tapak Suci Branch 14 South Jakarta) Ahrul Azumar; Sokhivah Sokhivah; Ati Kusmawati
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 1 (2023): Budapest International Research and Critics Institute February: In Progress
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i1.7400

Abstract

Severe injury is a problem that is often experienced by athletes in achieving an achievement, so the emergence of severe injuries in athletes can cause the psychological condition of athletes to feel anxious, angry, depressed, and lack confidence. So that there is a need for resilience in athletes in order to change the response or psychological assessment of the athlete to the condition experienced and realize the individual qualities of the athlete who can develop in the face of suffering and can again continue to excel. This study aims to describe resilience in outstanding athletes who experience severe injuries. The research method uses qualitative methods with data retrieval techniques using in-depth interviews. Determination of informants using the Purposive Sampling technique, namely outstanding athletes who suffer severe injuries. The results of the study explained that the resilience of athletes who suffered severe injuries had a resilience process consisting of emotional regulation, implus control, optimism, self-efficacy and reaching out. So that athlete informants do not set rigid limits on their abilities. This means that athlete informants do not avoid a failure, but dare to face it to achieve a goal. It was also found that the resilience process of athletes who suffered severe injuries was influenced by the support of family, friends and coaches. However, it was found that the most dominant support factor affecting the resilience of outstanding athletes, namely from family factors derived from parents. This factor ultimately makes athletes form resilience characteristics to continue to excel again. such as social competence, problem-solving skills, autonomy, and awareness of future goals.
Employee Performance Determinant Analysis PT. Kahatex: The Role of Culture and Organizational Leadership Athalla Talitha Nabila; Adjeng Mariana Febrianti
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 1 (2023): Budapest International Research and Critics Institute February: In Progress
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i1.7405

Abstract

Employee performance is one aspect that the company pays full attention to, because of its impact on the sustainability of the company itself. This study aims to see the influence of organizational culture and leadership style in the organization on the performance of employees of PT. Kahatex is located in Bandung Regency, West Java. This study uses a quantitative approach, with a sample of 70 employees. Researchers distributed questionnaires to employees to obtain primary data, and the data obtained were then processed using multiple regression analysis with SPSS 26 software. The results of this study indicate that organizational culture and leadership style variables have a significant positive effect on employee performance. The findings of this study can be a recommendation for leaders or managers to improve the performance of their employees. Companies need to pay attention to the culture that exists in the organization, as well as choose the appropriate leadership style, so that employee performance can increase.
Carbon Tax and Its Impact on Economy in Indonesia Dani Ramdani
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 1 (2023): Budapest International Research and Critics Institute February: In Progress
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i1.7411

Abstract

The research problem raised in this study is what is the impact of the implementation of the carbon tax on climate change and carbon dioxide emissions and other impacts on the Indonesian economy. This research is important to do because the Indonesian economy has not recovered 100% but the state issued a new policy with a plan to implement a new tax which can increase the burden on companies / industries and can have an impact on increasing unemployment due to layoffs carried out by the company / industry. This research is motivated by several research results on climate change and carbon dioxide emissions where by 2050 it is predicted that the earth's temperature will get hotter and unhealthy air will kill many people due to increasing carbon dioxide emissions. The author tries to analyze what is the impact of implementing a carbon tax on the economy in Indonesia. The authors collected data on the implementation of carbon taxes in 15 countries that have already implemented it, namely from 1990-2019. The method used in this study is a descriptive qualitative approach.

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