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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 5,356 Documents
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The Influence of CSR, the Size of the Board of Commissioners and Leverage on Profitability of Manufacturing Companies Listed in BEI Thomas Sumarsan Goh; Henry Henry; Erika Erika
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.v4i1.1756

Abstract

This research aims to know the impact of CSR, number of commissioners committee and leverage on profitability at manufacturing companies at Indonesian Stock Exchange. This study is quantitative descriptive. The data collection is from taking manufacturing companies’ financial statements that are listed at Indonesian Stock Exchange, according to the number of samples, selecting from purposive sampling. Data analysis method is multiple regression method at 5% of significant. The result of the study is the coefficient determination is 20.6%, means that the impact of independent variables is 20.6%, and the remaining is affected by other variables. The result of the study shows that leverage has impact on ROA, partially, and CSR and number of commissioner have no impact on ROA; however, simultaneously, CSR, number of commisioners and leverage has impacted significantly on ROA
The Mediating Role of Innovation Capability in the Relationship between Knowledge Sharing on SMEs’ Performance Pranowo, Agus Setyo; Dachi, Anugerah; Nasution, Novrihan Leily; Ende, Ende; Hendayana, Yayan
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.v4i3.2156

Abstract

This study aims to determine the effect of knowledge sharing, innovation capability on SMEs' Performance. The sample in this study is a shoe business owner in Bogor. The questionnaires were distributed as many as 230 questionnaires, and returned as many as 177 questionnaires so that the sample in this study was 177 respondents. The method used is SEM analysis with AMOS Version 23 software. The results show that there was a positive and significant influence between knowledge sharing on innovation capability. There was a positive and significant effect between knowledge sharing and innovation capability on performance. In the future, the shoe industry in Bogor City needs to improve knowledge sharing and innovation capability in order to improve business performance.
Fair Criteria of Private Vocational School and Witnesses in the Perspective of Ushul Fiqh (Analysis Based on Istislahi and Ta'lili Reasoning) M. Jafar
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.v4i2.1963

Abstract

The validity of a marriage, if it is equipped with several conditions, including a fair guardian and witnesses. This is as stated in several Hadith narrations, which clearly state that. However, in practice that is carried out by the community there is confusion regarding the fair requirements of guardians and witnesses. The proof is that all parents remain guardians in the process of their daughter's marriage and everyone can be witnesses in the marriage council. Among the scholars, there were disputes over this issue. The Ulama of the Hanafi School do not require fair guardians and witnesses in the marriage contract, even if a witness is allowed to be a man and two women. Meanwhile, for the other three schools, just guardians and witnesses in marriage are a condition for the validity of a marriage. It's just that there is a slight difference in this matter. The Ulama of the Maliki School, the two male witnesses who are just, may be presented after the marriage contract has taken place to testify that the couple is married. As for the Shafi'i School the requirements are rather strict because the fairness of guardians and witnesses must be clear inside and out. Meanwhile, according to the Hanbali School, it is a little light because the fairness of guardians and witnesses can be seen from the outside (mastur 'is). The condition for the fairness of guardians and witnesses based on istislahi theory of reasoning is to produce benefits in terms of hereditary purity. The purity of the offspring is only obtained through a marriage that is legal according to the rules of the Shari'a. The Sharia has established the validity of a marriage in between with a just guardian and witnesses. Based on the theory of ta'lili reasoning, the validity of the marriage contract is due to the existence of a just guardian and witnesses in the marriage.
Visitor Relationship Marketing: A Case Study in Samosir Tourism Area Yossie Rossanty; Muhammad Dharma Tuah Putra Nasution; Irawan Irawan
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.v4i3.2310

Abstract

Visitor Relationship Marketing (VRM) is a critical idea and concept for enhancing marketing communications in order for a company to gain a competitive edge. The study shows correlations between the literature and related theories with the case study's conclusions. According to this qualitative study, COVID-19 instances influenced the VRM approach for hotels in the Samosir area. These issues are related to the Coordinating Ministry for Maritime Affairs and Investment regulations, which have established health standards for natural tourism sites in Indonesia. These measures and regulations are anticipated to increase local tourist visits to the new normal period while avoiding COVID-19 transmission. Health procedures will be implemented at nature-based tourism sites with a strong emphasis on the concepts of cleanliness, health, and safety (CHS). These principles are being implemented in order to boost visitor trust in Indonesia's post-Covid-19 tourism sector. Tourist sites, particularly those in the Samosir area, urgently need trustworthy communication actors, particularly stakeholders who might persuade and ensure that the tourist industry can be depended upon to enhance people's welfare and the national economy. Therefore, tourist sites should be adequately managed, beginning with site preparation and marketing initiatives to attract visitors. In order to promote this tourist destination, relationship marketing as an embodiment of marketing communication is required.VRM, based on the CHS principles, can help tourists establish trust and commitment, select appropriate media, minimise barriers, and actively work to ground the Toba Caldera Geopark tourism sites, which UNESCO has already designated as Global Geopark destinations. In practice, it is anticipated that the local government, as the driving force behind Geopark tourist destinations, will promote further tourism-related activities. Several of them, for instance, conducted training on CHS principles, recruited members who were relationship marketing experts, collaborated with the health department, developed trust with multiple parties to stimulate positive information, and established sponsorships to develop hospitality and tourism for Geopark tourist destinations.
Dhikrullah Vibration as Emotional Counseling Amongs the Aceh Community Iskandar Ibrahim
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.v4i1.1614

Abstract

Dhikrullah is an Islamic teaching to get calm has not been used in emotional counseling. The relationship between sound vibrations and emotions is still being studied in the acoustic room. M. J. Griffin has analyzed the benefits of vibration for humans. Neuroscience explains that emotional stability can help increase one's awareness. This paper discusses the role of dhikrullah vibration as emotional counseling among Acehnese people from a scientific approach. Qualitative data was sourced from 10 dhikrullah leaders in North Aceh and 3 dhikrullah leaders in Medan, North Sumatra. For quantitative data obtained through the Electro Encephalo Graph in order to get a sample of 10 subjects. The first finding, the vibration of dhikrullah. Second, dhikrullah as counseling and third, dhikrullah as emotional counseling among the Aceh Temun people from this study will contribute to four aspects. First, the development of Islamic mysticism. Second, increasing public awareness of dhikrullah as emotional therapy in the brain. Third, to explain dhikrullah as a legacy of Sufism scholars. Fourth, to resolve the incomplete mental problems in Aceh. The government can adopt the results of this study into public policy as social capital to strengthen the application of Islamic values in Aceh. The government can recommend a dhikrullah counseling approach to mental hospitals, prisons, nursing homes, trauma rehabilitation centers and drug rehabilitation centers.
Islamization of Accounting Policies as a Solution to the Ethical Problem in Accounting through Accounting Education Saikou Gassama; Tjiptohadi Sawarjuwono; Hamidah Hamidah
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.v4i2.1822

Abstract

There is a growing concern for accountant involvement in the continuous scandals which is due to the ethical judgments of certain accountants and amount of academics recommend that the school system is partly responsible. The ethical elements of accounting education were found to be inadequate, so there is a lack of meaningful attention to tackling accounting problems. In the first place, the purpose of this study is to highlight the importance of ethics in accounting education. Second, the paper argues that in the application of accounting ethics, specifically Islam, accounting education should concentrate on religious codes of ethics and values. Furthermore, this research explored the ethical viewpoint of Islam and how it gives some insights into the process of creating a more harmonized and ethical accountant. This study suggests the Islamization of the ethical concept of accounting as a solution to the ethical challenges the accounting profession is confronted with, in the form of the introduction of Islamic ethics in accounting curricula to be taught as part of the ethical accounting education method., the paper is a concept paper using other publications on the topic with the aimed of suggesting good system of accounting education that will produce accountants with excellent ethics.
Factors Affecting Purchase Decision in Indonesian E-Commerce Industry Kusumawardhani, Arini; Esmeralda, Ervina; Utama, Jonathan Pria; Anggraeni, Adilla
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.v4i3.2191

Abstract

E-commerce is currently popular in Indonesia and has changed the way a business is transacted. The E-commerce industry itself has become a vital part of the economy in Indonesia. Many are trying to get as many users as possible and competing with each other to be the top one with various marketing strategies, yet the strategies have not always been considered sufficient. This is quantitative research with data collection through questionnaires to the 326 respondents, but 121 respondents did not pass the filter questions and get 205 respondents for valid data. The data analysis method used in this study is Partial Least Square (PLS). The results show that price discount, advertising effectiveness, and brand awareness have a significant positive effect on purchase decisions. The results show that attractiveness has a significant positive effect on brand awareness. The results also show trustworthiness and expertise which has no significant effect on brand awareness.
The Effect of Interactive Performance Measurement System and Participatory Budgeting on Job Challenge and Their Impact on Managerial Performance Aditya, Fadly; Dahlan, Muhammad; Hasyir, Dede Abdul
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.v4i3.2345

Abstract

This research was conducted on State-Owned Enterprises in Indonesia. This study aims to determine the relationship between interactive performance measurement systems, participatory budgeting and managerial performance, as well as how the role of job challenges on other variables. By using primary data. Purposive sampling is used to determine the sample. The sample used in this study was 37 middle-level managers in SOEs in Indonesian. The analytical method used is the partial least squares structural equation modeling (PLS-SEM) method with SmartPLS. The results showed that the interactive performance measurement system and participatory budgeting had a significant positive effect on managerial performance either directly or indirectly mediated by job challenges.
Juridical Analysis of the Authenticity of Notary Deed after Apostille is Implemented in Indonesia Unggul Basoeky
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.v4i2.2000

Abstract

In the era of disruptive technology and the Covid-19 pandemic, civil transactions between communities have been dominated by using electronic means with internet devices. Communities across countries can easily interact and transact without time and space boundaries in a cyber/virtual world. Electronic commerce traffic (e-commerce) is the leading choice for the global community in meeting their needs and lifestyles. This research uses qualitative research with a descriptive analysis approach; this research method uses normative juridical research using a statutory proVcess, a conceptual approach, and a comparative approach. From this research, it can be seen that an apostille can be implemented on notary deeds while maintaining authenticity as an authentic deed that has perfect evidentiary quality. With the adoption and adoption of the Apostille method in Indonesia, the chain of formalities for the issuance of notary deeds needs to be redesigned and adjusted to the provisions of the apostille convention with a new approach and method in transforming the procedure for issuing notary deeds that are better and following the needs in the era of globalisation and electronics.
The Roles and Capabilities of Formal, Non-Formal, and Informal Institutions in Shaping Education Access in Cigugur Sub-district, West Java, Indonesia Michelle Lim; Lucky Permana; Vinsensius Billy Hongo; Kanaya Kiandra; Kathryn Nabasa; Albert Hasudungan
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.v4i1.1653

Abstract

The objective of this research paper is to explore the capacities of formal, non-formal, and informal educational institutions, as parts of social institutions. The roles of these institutions will be assessed within the urban, middle, and rural areas of Cigugur sub-district in Kuningan. This research uses qualitative methods, comprising interview and 1-month participant observation in the field. From this research, it was found that the education access in the urban areas of Cigugur boasts an abundance of formal education, in which the skills that were shaped are literacy and communication skills. On the other hand, the middle - areas, which lack formal education, rely on non-formal institutions (such as the local churches and local Islamic organizations (pesantren) to shape ethical and entrepreneurship education through a series of communal meetings. In fact, due to the rare availability of formal education in the rural areas, knowledge spillover from older to younger generations is delivered through informal conversations to shape basic entrepreneurial skills in their informal businesses. The academic contribution of this article is to illuminate the different roles and capabilities of social institutions to deliver different access to education in their various geographical contexts.

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