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Contact Name
Muhammad Ridwan
Contact Email
bukharyahmedal@gmail.com
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+6281375313465
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Komplek Jasari Muslim Jl. Perjuangan, Bandar Klippa, Percut Sei Tuan, Kabupaten Deli Serdang, Sumatera Utara 20371, Indonesia
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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 5,356 Documents
Analysis of the Use of E-Commerce on Consumer Decisions in Buying Baby Food Products Hadita Hadita; Wirawan Widjarnarko; Jumawan Jumawan; Christophorus Indra Wahyu Putra
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): 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.v4i3.2112

Abstract

This study aims to analyze the use of e-commerce on consumer decisions in buying baby food products. This research is quantitative. The object of this research is the consumer of Nindita – Happy baby porridge through the Grabfood application. The data collection technique used in this study was a questionnaire. This research was conducted by using the Non-Probability Sampling technique through Accidental Sampling with a sample size of 100 respondents. The results of the research on product quality and price have a positive and significant effect on purchasing decisions, both simultaneously and partially with statistical results using SPPS version 23. Hypothesis testing obtained t-count > t-table or (4,130 > 1,984) and Sig. 0.000 <0.05 Ho is rejected. Ha is accepted with a beta value of 0.242, which means that product quality has a positive and significant impact on purchasing decisions. Hypothesis testing obtained t-count > t-table or (6.338 > 1.984) and Sig. 0.000 <0.05 Ho is rejected. Ha is accepted with a beta value of 0.496, meaning that the price has a positive and significant effect on purchasing decisions. Hypothesis testing obtained F-count > F-table or (96.135 > 3.09) and Sig.0.000 > 0.05 with a beta value of 1.162 meaning that product quality and price have a positive and significant effect on purchasing decisions. Based on the results of the research that has been explained, it is concluded that partially product quality has a positive and significant effect on purchasing decisions for consumers of nindita baby porridge - happy through the Grabfood Application, the price partially has a positive and significant effect on purchasing decisions for nindita baby porridge – happy through the Grabfood Application, and simultaneously product quality and price have a positive and significant impact on the purchase decision of nindita baby porridge - happy through the Grabfood Application.
Fundamental Analysis of Share Prices in Coal Mining Subsector Companies Sri Rahayu
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): 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.v4i3.2371

Abstract

This research was conducted with the aim of proving the influence of fundamental factors on the share price of coal mining sub-sector companies listed on the Indonesia Stock Exchange with the accounting period of 2015-2019. The fundamental factors used in this study are the ratios used are Return on Assets (ROA), Debt to Equity Ratio (DER), Earning Per Share (EPS), Price to Earning Ratio (PER), and Price to Book Value (PBV). This type of research is quantitative descriptive which is associatively causal. Antitaif data is obtained from the company's annual report or financial statements that have been published on the Indonesia Stock Exchange. Sampling method is done by purposive sampling method. From the population of 27 coal mining sub-sector companies listed on the Indonesia Stock Exchange, 7 companies were taken as samples with 35 sample data. Hypothesis testing is done by panel data regression analysis method by first doing chow test, hausman test and lagrange multiplier test to choose a more appropriate model to use, and Random Effect Model (REM) is the more appropriate model to use in this study. The results of this study show that simultaneously Return on Assets (ROA), Debt to Equity Ratio (DER), Earning Per Share (EPS), Price to Equity Ratio (PER), and Price to Book Value (PBV) have a positive and significant effect on the share price of coal mining sub-sector companies listed on the Indonesia Stock Exchange. Partially EPS has a positive and significant effect on the share price of coal mining sub-sector companies. Partially ROA, PER, and PBV have no significant effect but give a positive direction to the share price of coal mining sub-sector companies. And partially DER has no significant effect and gives a negative direction to the share price of coal mining sub-sector companies listed on the Indonesia Stock Exchange.
Program One Pesantren - One Product in the Perspective of Social Entrepreneurship Mahfud, Mahfud
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 1 (2021): 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.v4i1.1737

Abstract

One Pesantren-One product is a social entrepreneurship program that has the aim of developing an Islamic boarding school-based economy. Participants of one pesantren one product will be assisted through entrepreneurship training, capital, packaging design and creating an online platform. The aim of the research is to explain the program from a social entrepreneurship perspective. This study used a qualitative approach with a case study method at the Pesantren At-Taqwa Digitalpreneurship. Data collection was carried out by observation, in-depth interviews and literature study. The results showed that the one pesantren-one product program was based on 4 concepts, namely social value, Innovation, civil society and economic activity so that the implementation was in line with the local wisdom of the pesantren itself.
The Analysis of Factors Related to the Company Performance with Capital Structure as an Intervening Variable in the Transportation Industry in Indonesia Maswani Maswani; Dimas Angga Negoro; Tantri Yanuar Rahmat Syah
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): 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.v4i3.2256

Abstract

This study aims to examine the direct effect of the relationship between asset structure, growth, company size and business risk on the capital structure of transportation companies, as well as the indirect effect of asset structure, growth, company size and business risk on company performance through capital structure as an intervening variable. Population are companies in the Transportation industry listed on the Indonesia Stock Exchange (IDX) in 2015-2019. From this population, 145 samples from 29 transportation companies were selected as the target population, all of which became the research sample. The research method used is panel data regression. The test results reveal that the asset structure, growth and company size have a positive effect on the capital structure of the Transportation sub-sector companies listed on the IDX for the 2015-2019 period. Meanwhile, business risk does not have a positive influence on the capital structure of transportation sub-sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period. In addition, in this study, the variables of asset structure, growth, business risk were positively related to the company's performance, while the variable of company size had no positive effect on the company's performance. Furthermore, the capital structure variable has a positive effect on company performance, the capital structure variable as an intervening variable explains that capital structure has no effect in intervening between growth and company business risk on company performance. While the asset structure variable and company size on company performance with capital structure as an intervening variable explains that capital structure has a significant effect in intervening between asset structure, company size and financial performance in transportation companies listed on the Indonesia Stock Exchange for the 2015-2019 period. 
The Effectiveness of Learning the Indonesian Language Using Spada in the Pandemic Time Covid-19 at Prima Indonesia University Medan Nova Mawar Hutabarat; Sadieli Telaumbanua
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 2 (2021): 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.v4i2.1950

Abstract

This study aims to find out The Effectiveness of Learning the Indonesian Language Using Spada in the Pandemic Time Covid-19 at Prima Indonesia University Medan. This research is a descriptive qualitative and quantitative descriptive study using online questionnaires and interviews, this is based on the formulation of research problems that require researchers to explore in order to understand and explain what is being studied through an intensive relationship with data sources. Based on the results of questionnaires and interviews and in accordance with the problems, several conclusions can be drawn, namely: 1.Learning Indonesian using SPADA during the Covid-19 pandemic was effective, namely, both from the results of questionnaires and interviews with lecturers and students. 2. The process of learning Indonesian using SPADA starting from planning, implementation and assessment is carried out effectively. 3. The opinion of lecturers and students to make Indonesian language learning more effective using SPADA is to add other features such as Zoom Meeting or Google Classroom.
Attitudes of the Community Daily Behavior in Television News As a Mirror of Civic Education (PKn) Juliati Juliati
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 1 (2021): 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.v4i1.1589

Abstract

In this era of globalization, we as citizens of the world can experience technological developments where one country with another country can easily find out the strengths and weaknesses of a country along with advances in communication technology which greatly affect citizens. So that from year to year there have been many violations of the law because of the desire to enjoy the pleasures of very high technological advances. This illustrates the problem in which many residents are involved in violations that lead to crime. The solution is with civic education material that must be addressed so that it can adjust to the situation and avoid the negative influence of the very fast development of communication technology. While civic education is considered successful or not, it can be seen from the attitude of people's daily behavior through television news broadcasts, one of which is television news I News RCTI. Then the government can participate in controlling society to make it better (good citizenship). Apart from Civic Skills, Civic Virtues, and Civic Religion, the teaching and learning process must also be improved, including the arrangement of the material along with the teacher's way of teaching through methods, media and models. Since good citizens are not born instantly, but are in a series of interpersonal and intellectual abilities according to the times. The results that can be achieved are that television news must be studied by each individual and then apply the results of the good viewing materials based on that television news for the family, environment and the wider community.
The Financial Perspective Study on Tax Avoidance Hisar Pangaribuan; Jouse Fernando HB; Sukrisno Agoes; Jenny Sihombing; Denok Sunarsi
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): 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.v4i3.2287

Abstract

Practically, it is still found that there is a distinction of interest between government and taxpayers, where the government has an interest in collecting taxes as optimal as possible to be channeled in the public interest, while taxpayers try to pay tax as efficiently as possible for their individual benefits. This study employed a confirmatory descriptive approach with aims to find out wheter financial reasons urged taxpayers to do tax avoidance. The population in this study is the annual financial statements of manufacturing companies listed in Indonesia Stock Exchange. The data collected and processed using the ordinary least square approach. This study proposed that transfer pricing has no significant effect on tax avoidance, leverage has a significant effect on tax avoidance, profitability has a significant effect on tax avoidance, and sales growth has a significant effect on tax avoidance. While the result of the simultaneous test shows that the overall predictor has a significant effect on tax avoidance. The findings from this study are important inputs, especially for government tax recipients to pay more attention to the companies where profitability and sales growth are high, and when receivables shifts are more concentrated on receivables with related parties when compared to receivables from other parties, the such companies are tend to do tax efficiency by means of tax avoidance.
Study of Sustainable Development Goals (SDGS) Quality Education in Indonesia in the First Three Years Novianita Rulandari
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 2 (2021): 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.v4i2.1978

Abstract

The aim of this study is to conduct research and analysis on Indonesia's progress toward the Sustainable Development Goals (SDGs) Quality Education over the last three years (2015-2018). The aim of this study is to assess and comprehend Indonesia's progress toward achieving the Sustainable Development Goals (SDGs) for Quality Education since they were announced in 2015. In Indonesia, the Sustainable Development Goals (SDGs) and Education Quality thesis utilizes a qualitative research design. We conducted this research using a case study analysis based on the procedure, the data, and the triangulation of sources. We draw certain conclusions as a result of the study. To begin, in comparison to four years ago, at the time of the SDGs' initial ratification, Indonesia experienced better progress in terms of timeliness and participatory processes. But even so, the challenges faced by implementing the SDGs are not just about those two things. In terms of substance, the ambition of SDGs to eliminate the negation component of the development is a work that is almost close to utopia. Second, in terms of the process, the implementation of SDGs Quality Education at the national level still leaves homework such as accountability mechanisms, receipt of data from non-government parties, and the participation process itself. This should not be seen as a burden but rather a challenge that must be faced to improve performance for the acceleration of Indonesia's quality education national development until 2030. Third, the active role of the government is certainly the main capital for the implementation and achievement of SDGs quality education in Indonesia. Initiatives that come from various parties, including universities, bring optimism that the SDGs quality education will be implemented on inclusive and participatory principles. Fourth, a coalition of civil society organizations is needed to ensure that the SDGs' quality education is implemented in the context of Indonesia's growth, both at the national and regional levels. These social systems have the potential to pressure the Indonesian government to prepare for a variety of things, both procedurally and substantively.   
Financial Performance Assessed From Economic Value Edded (EVA) and Market Value Added (MVA) Cases in the Cosmetics Sub-Sektor and Household Needs Listed On the BEI Heny Triastuti Kurnianingsih; Sri Rahayu
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 4 (2020): 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.v3i4.1351

Abstract

Assessment of financial performance is an activity that is very important for companies, especially investors as a material consideration in making investment decisions. The methods used to measure financial performance include the ecomonic value added and market value added  The purpose of this study is to determine of financial performance using EVA and MVA method in the cosmetics sub-sector and household need listed on the BEI and what factors cause negative eva and mva value in the company. The analysis technique used is quantitative descriptive analysis with samples of 3 companies. The results of the study indicate  that  PT. Akasha Wira Internasional Tbk has a negative EVA value for 2013-2015 year and positive value for 2016-2017 year. Whereas, MVA is positive value for 2013-2016 year and negative value in 2017 year. PT. Martina Berto Tbk has EVA and MVA which are negative value during the study period, namely 2013-2017 year. PT. Unilever Indonesia Tbk has  EVA and MVA which are positive value during the study period, namely 2013-2017 year. EVA is negative value because the rate of return on net operating profit after tax (nopat) is less than capital charges. Whereas, MVA is negative value because value of the company is less than invested capital.
Analysis of Non-Government Organizations Position in Filling Pre-Trial for the Purpose of Determining the Suspect Setiawan, Peter Jeremiah; Fitriyana, Lolita; Negara, Puri Indah Sukma; Choirunnisa, Novia
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 1 (2021): 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.v4i1.1632

Abstract

After  Decision of the Constitutional Court Number 98 / PUU-X / 2012, NGO include third parties with an interest in submitting pre-trial proceedings by terminating investigations or terminating proceedings, but related to Post- Decision of Constitutional Court Number 21 / PUU-XII / 2014, it can be seen that there is an extension of pre-trial proceedings, one of which is the suspect's determination. It actually raises concerns about pre-trial object posed by NGO, whether or not it requires the determination of a suspect, it given that it is not written if it looks at grammatically. Based on background above, this research analyzes about first, can non-governmental organizations submit pre-trial applications for the purpose of determining a suspect? Secondly, what is the concern of juries’ respect to the position of Non-Governmental Organization that submitted a pre-trial application for the purpose of determining the suspect? This research is a normative legal research with an approach to laws, a philosophical approach and a case approach. Based on this research, it has been identified that First, NGO should first submit pre-trial applications for the purpose of assessing a suspect. Whereas, since Article 77(a), which is incidentally the subject-matter of pre-trial proceedings for NGO, has been extended, it should be interpreted that NGO also send pre-trial applications for the purpose of determining the suspect. Secondly, in some justices' reflections based on Constitutional Court's Decision Number: 98 / PUU-X / 2012 on May 21, 2013 jo. The justice considered, in Constitutional Court Decision Number 21/PUU-XII/2014, that the complainant as an NGO has a legal role in bringing a preliminary ruling against the object of suspect’s determination.

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