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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 5,350 Documents
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The Effect of Work from Home, Work Discipline on Employee Performance and Workload as a Mediating Variable at Consulates Republic of Indonesia in Tawau Malaysia Angga Dwy Putra; Nur Damayanti
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 1 (2023): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i1.7451

Abstract

Implementing Work from Home has its own challenges and constraints which are not easy, because not all areas of work can be done from home which has an impact on employee performance. Work From Home adds to the workload, lacks entertainment, and pushes oneself too much so that it can reduce motivation at work. This study aims to determine whether there is an effect of work from home and work discipline on employee performance at the Indonesian Consulate in Tawau Malaysia. This type of research is quantitative. The sampling technique used is probability sampling where the number of samples is 90 respondents. Data collection techniques by distributing questionnaires. The respondents of this study were employees of the Consulate of the Republic of Indonesia in Tawau Malaysia. Data processing is carried out using SPSS version 25. The results of this study indicate that Work from Home has a significant effect on Employees and research also shows that Workload has a significant effect on Employee Performance. This research may have some limitations, the results are limited to the effect of workload and WFH on employee performance while at the Indonesian Consulate in Tawau, Malaysia. Further research can be carried out by collecting data using a quantitative or qualitative research approach to certain respondents with different backgrounds.
The Influence of Auditors Gender and CFO Gender to Earnings Quality Hendi Hendi; M Imam Sarosdak
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 1 (2023): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i1.7455

Abstract

Influence of Gender Auditor and Gender CFO on Earnings quality. This research was conducted on companies listed on the IDX in 2017-2021. The selected sample results contain 1,388 observational data. The procedure for analyzing the information used is using linear regression analysis. The research results prove that Gender Auditor and Gender CFO have no significant effect on Earnings Quality.
The Effect of Psychological Capital on Organizational Citizenship Behavior with Work Engagement as a Mediating Variable in Millennial Generation Employees at Bandung City Startups Anisya Nurfitri Kustyani; Hilmiana Yudomartono; Imas Soemaryani
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 1 (2023): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i1.7457

Abstract

The problem studied in this study is that employees at startups are required to work extra and voluntarily work beyond their targets for the sustainability of the startup business, but this is suspected by the low organizational citizenship behavior of millennial generation employees in startup Bandung. This study aims to find out how the influence of psychological capital on organizational citizenship behavior through work engagement to millennial generation employees in Bandung city startups. The sample in this study used convenience sampling with the results of a sample calculation of 220 respondents. The questionnaire was used as a data collection technique in this study and was studied with a verifiable and descriptive method, using the SEM data analysis design and the analysis tool used, namely IBM SPSS AMOS 24. The results showed that there is no significant influence between psychological capital variables directly on organizational citizenship behavior. Furthermore, related to the findings of psychological capital, it has a positive and significant effect on work engagement, and work engagement has a significant and positive influence on organizational citizenship behavior. In this study, engagement shown to mediate the influence of psychological capital on organizational citizenship behavior positively and significantly.
Cattari Ariya Saccani: The Essence of Buddhism Teaching in Management Control Systems Irma Cahyani Kawi; Wiyono Pontjoharyo
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 1 (2023): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i1.7458

Abstract

An organization or business entity has several goals including providing happiness to stakeholders, creating harmony with the surrounding environment and nature, and instilling ethical values that are universal-transcendental to each member. One of the important role holders in an organization or business entity is human resources, so that self-control of each individual is an important thing that needs attention. According to several studies that have been conducted, business entities or organizations that involve spiritual aspects in their activities have proven to be able to survive and thrive. Management Control Systems can contribute to creating this. The three dimensions contained in humans that are relevant to SPM that are important to control are, spirit, soul, and mind. Cattari Ariya Saccani is one of the teachings of Buddhism which contains self-control wrapped in its noble spiritual values and holds various dimensions of control that are different from MSS in general so that it is suitable for deeper digging into the unique essence of SPM. In this study using basic research, aims to provide input to existing theories, so that the Cattari Ariya Saccani based MSS conceptual model can balance MSS that are material, rational, and related to formal mechanisms.
Community Satisfaction Analysis towards Corporate Social Responsibility Program of PT Kilang Pertamina Internasional Dumai Unit Mukhammad Fatkhullah; Syauqiy Ridlo Robbiy; Iwed Mulyani
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 1 (2023): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i1.7456

Abstract

This study measures the Community Satisfaction Index towards the Corporate Social Responsibility Program of PT Kilang Pertamina Internasional Dumai Unit (RU II Dumai) in 2022. The unit of analysis for this study is the beneficiaries of the CSR program consisting of the Tuna Fishermen Community, Palas Jaya Cultivation Community, and the Natural Farmer Community. Researchers use guidelines from the Ministry of Administrative and Bureaucratic Reform (PERMENPAN & RB) No. 14 of 2017 in compiling indicators to determine the value of the satisfaction index. The responses collected were then tabulated and analyzed using descriptive statistical analysis methods. The research results show that the Community Satisfaction Index for the Corporate Social Responsibility Program through 44 respondents is 3.39, or 84.68 after conversion. It can be concluded that the Community Satisfaction Index for the RU II Dumai CSR Program in 2022 is categorized as "Excellent" with an "A" grade. Based on data from the 14 processed elements, the lowest score for the element of response to input and suggestions from the public is 3.2 or 79.0 after conversion, which is in the range of 62.51-81.25 with a "B" grade. Therefore, companies need to increase responsiveness to input and suggestions from the community to develop CSR programs. 
The Report Alignment Analysis of Regional Property to Local Government Financial Reports as Preparation for Implementation of Permendagri Number 77 of 2020 (Case Study in Bintan District Government) Muhammad Isa Alamsyah; Muhammad Isa Alamsyahbana; Novi Chandra Saputra; Meidi Yanto; Armansyah Armansyah
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 1 (2023): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i1.7462

Abstract

Public accountability is the obligation of the regional government, in this case the Regional Head as the mandate holder from the community, to convey accountability for all activities and funding during the fiscal year period in the form of a report and explain it to community representatives, in this case the DPRD, which is then agreed upon as a regional legal product. Regional Government Financial Reporting consists of 7 (seven) types of reports, namely Budget Realization Reports, Reports on Changes in Budget Overbalances, Cash Flow Reports, Operational Reports, Reports on Changes in Equity, Balance Sheets and Notes to Financial Statements. Furthermore, the benefit of this writing is to become a reference for executors preparing local government financial reports in compiling and harmonizing Regional Property Reports and Regional Government Financial Reports. In addition, several implementative steps will be given in this alignment. The results in this writing are that in the Management of Regional Property which includes the Administration of Regional Property must still refer to the applicable regulatory provisions and implementative steps in this alignment, namely by preparing SOPs for Administration of Regional Property, compiling and preparing Manual Working Papers As Material for Implementing Regional Property Reconciliation, verifying and correcting expenditures where budgeting errors occur and conducting BIMTEK as well as socializing guidance and performance monitoring of the User Property Management.
Analysis of Health Risk Factors in Children Based on Dietary Habit at SDN Cempaka Putih Barat 07 Timur, Central Jakarta Azizatun Munawaroch; Omega DR Tahun
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 1 (2023): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i1.7463

Abstract

The incidence of anemia is a health problem that occurs evenly throughout the world, especially in developing countries where it is estimated that 30% of the world's population suffers from anemia. Meanwhile, the incidence of anemia in Indonesia reaches 29.0%. The effects of anemia on children include that children tire easily, decrease concentration in learning, are susceptible to infection, decrease in cognitive abilities, and if it occurs in school children it will reduce learning capacity and ability. The purpose of this study was to determine the relationship between diet and the incidence of anemia in school-age children. This type of research is quantitative analytic, cross-sectional design. This research was conducted at SDN Cempaka Putih Barat 07, Central Jakarta in October 2022 - January 2023. The population in this study were all elementary school children, the sample size was 75 respondents. How to take samples using systematic random sampling method. Of all the respondents studied, it was found that there were 22.7% of children who had anemia. The results of the chi square test showed that dietary pattern was related to the incidence of anemia in children, iron intake (p value=0.000; OR=8.8), protein intake (p value=0.049; OR=3.5) and vitamin C intake. (p value=0.033; OR=3.8). The health Center needs to optimize educational programs for elementary school children, parents and teachers about the dangers of anemia in children and efforts to prevent / treat anemia in children. 
Legal Responsibility of Hootsuite in the Crime of MIS-Use Personal Data Inna Ayu Romadhona; Sekaring Ayumeida Kusnadi
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 1 (2023): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i1.7459

Abstract

Data protection can basically relate specifically to privacy to determine whether information about them will be communicated or not to other parties (information privacy) regarding personal information. There are many crimes that use personal data, but this is not comparable to the understanding of the public who understand that personal data is prone to misuse by irresponsible parties. This research aims to examine the protection of personal data according to Law Number 27 of 2022 concerning Protection of Personal Data (hereinafter referred to as the PDP Law). The research uses normative legal research methods with a literature review, and the approach used is a statutory and conceptual approach with primary and secondary legal materials. Based on the results of this study, personal data protection is an overall effort to protect personal data in a series of personal data processing in order to guarantee the constitutional rights of personal data subjects. The urgency of the need for protection of personal data considering that personal data is still prone to misuse in society. Thus, in an effort to maximize the protection of personal data, a "Digital Revolution" is needed as an innovation effort to be able to develop various options in the realm of personal data protection such as storing, manipulating, transmitting volumes of data in real time , extensive and complex. A digital revolution characterized by a blend of technologies that blur the lines between the physical, digital and biological fields which has enabled the birth of various emerging technological breakthroughs in the fields of Information and Electronic Transactions consisting of newly discovered data and super-sophisticated computing power.
Moderate Islamic Movement in the Midst of the Plurality of Indonesian Society Iswahyudi Iswahyudi
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 1 (2023): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i1.7464

Abstract

The use of the term modernist Islam is to denote any activist, organization, or party that seeks to establish an Islamic state or to comprehensively reorganize Indonesian society according to Islamic values. In contrast, the term conservative Islam is used to denote a broader category of activists, organizations, and parties seeking to preserve, expand, introduce, or codify traditional Islamic practices as law or the application of sharia in a more stringent, situational or symbolic fashion. Islamists, in this sense, are by definition conservatives, although conservatives need not be Islamists. It should also be noted that Islamism is more narrowly defined as a specific revolutionary movement to replace westernized postcolonial states with authentic Islamic institutions and anything less comprehensive than those under the umbrella of Islamic conservatism or neoconservatism. This paper explores the various manifestations of pressure on religious pluralism in post-transitional Indonesia. Democratization, decentralization, and socio-cultural Islamization do not strengthen or dismantle the system of religious pluralism in Indonesia. Instead, they generate sharp and growing disparities in how pluralism is institutionalized and practiced: disparities across regions, localities, and groups. 
Management Compensation, Financial Distress, Accounting Conservatism, Sales Growth on Tax Avoidance with Audit Quality as Moderating Variable Joshua Julianta; Binsar H Simanjuntak
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 1 (2023): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i1.7460

Abstract

This study investigates the effect of management compensation, financial distress, accounting conservatism and sales growth on tax avoidance with auditor quality as moderating variable. Sample consist of 54 manufacturing firm that list on LQ 45 Indonesian Stock Exchange during 2019-2021. This study used regression analysis to test the hypotheses. The finding suggests that management compensation and accounting conservatism have a positive effect on tax avoidance. Financial distress and sales growth had no effect on tax avoidance. Audit quality strengthens the effect of sales growth on tax avoidance, but audit quality can not moderate the effect of management compensation, financial distress and accounting conservatism on tax avoidance.

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