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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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Firm Size and Price Book Value Impact on Stock Return: Evidence from the Indonesian Stock Exchange Helia, Suhelmi; Putra, Elsanra Eka; Hidayati, Habibatul
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 3 (2020): 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.v3i3.2519

Abstract

This study aimed to examine the effect of firm size and price book value on the stock returns companies listed on the Indonesia Stock Exchange 2015-2019 period. Number of sample 134 companies with five years of observations using purposive sampling techniques, the sample selected as 670 observations. This study uses secondary data form of financial statements along with stock prices obtained from the homepage of the Indonesia Stock Exchange. The analytical method used is the Panel Data Regression Analysis. The results of this study are the size of the company (firm size) has a significant negative effect and the price book value has a significant positive effect on the stock returns in companies listed on the Indonesia Stock Exchange during the 2015-2019 period.
The Establishment Policy Model of Sale Value of Land Tax Objects and Rural and Urban Sector Buildings (NJOP PBB P2) in Medan Abdul Kadir; Isnaini Isnaini; Nina Angelia
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 3 (2020): 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.v3i3.1216

Abstract

This study focuses on explaining how the policy for determining the Sale Value of Land and Building Tax Objects for Rural and Urban Land and Building Tax (NJOP PBB-P2) is an effort to increase the regional revenue (PAD) of Medan City. The explanation of this study is built based on a qualitative method with a descriptive approach. The results of this study indicate that, the determination of NJOP PBB-P2 in Medan City has a variable NJOP PBB-P2 classification, also with a fluctuating value. Because the value is based on sectors and zones. The strategic location of the tax object will be of much greater value than in distant areas and is considered uneconomical. In the process of determining the PBB-P2 NJOP, the stages are, first, the process of collecting data on the NJOP PBB P-2 for Medan City. Second, the PBB P2 Assessment Process for Medan City. Third, the process of determining the NJOP PBB P-2 for Medan City. Fourth, the process of collecting PBB P2. In practice, the most dominant problem is the refusal of residents to pay taxes, arrears, differences in NJOP values between regions and even market values that do not match the selling price are problems that are always faced. This argument is caused by the negative image attached to the Medan City Government and the Agency in charge of collecting taxes which causes public distrust. So this study provides basic recommendations through a policy model in determining the NJOP PBB-P2 which is more just, accountable, transparent and democratic. This just, democratic policy model is seen from the dimensions of administrative modernization and the dimensions of citizen involvement. The orientation is to create a balance and healthy social relations between citizens and the government.
The Impact of Business Environment and Organizational Culture on The Implementation of Management Accounting Information System in Some Hotels Widia Astuty; Fajar Pasaribu
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.v4i3.2433

Abstract

This study aims to prove empirically: (1) The influence of the business environment on the implementation of Management Accounting Information System; (2) The influence of organizational culture on the implementation of Management Accounting Information System; and (3) the influence of the implementation of Management Accounting Information System to the quality of Management Accounting Information. The research method used is explanatory research. The target population is the sample in this research which is conducted by taking all the hotels service company in North Sumatra as the unit of analysis (census), whereas the respondents in this research are the hotel managers by using questionnaire instrument as a tool to collect the data. The results of this study indicate that the business environment has no effect on the implementation of Management Accounting Information System. Meanwhile the organizational culture affects the application of management accounting information systems as well as affect the quality of Management Accounting Information.
The Role of the Manager of the Qur'an House ‘Aisyah Radhiyallahu‘ Anha in Applying the Living Qur’an Method in Bangun Sari Village, Tanjung Morawa District, Deli Serdang Regency North Sumatra Sinaga, Ali Imran; Ananda, Rusydi; Putri, Hairani Ananda
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 3 (2020): 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.v3i3.1103

Abstract

This study aims to determine the role of the manager in managing the Qur'an House ‘Aisyah Radhiyallahu‘Anha in applying the living Qur’an method. This research method uses qualitative research and the approach used is descriptive method, which is describing and analyzing the role of the manager of the Qur'an house ‘Aisyah Radiyallahu‘Anha in applying the living Qur’an method. The results in this study the role of the house manager of 'Aisyah Radiyallahu' Anha in implementing the living Qur'an method as a facilitator, facilitating all activities related to community interaction with the Qur'an. an. In the implementation of the House of the Qur'an, first do it by teaching memorization of the Qur'an. A'ishah Radiyallahu's Qur'an House Program Plan ‘Anha in managing the Koran House of students should be able to memorize the Qur'an from children and mothers 1-2 juz per year and for independent classes 2 juz per year. The process of managing the Qur'an house Rumah Aisyah Radhiyallahu ‘Anha in applying the Living Qur’an method. Learning begins at 08.30 West Indonesian Time in the opening filled with muroja'ah after about 15 minutes of opening, students go to their respective groups. There are 3 classes in its implementation, juz 30, juz 29 and there are also independent classes that memorize 2 juz per year. After entering into each group there are those who are summoned one by one and some who come forward facing their ustadzah for rote and muroja'ah deposits. Each meeting of students deposited a memorization of 10-15 verses for duration of 45 minutes.
Reconstruction of Historical Literature of Bugis-Makassar (Stemma Model Philological Studies) Kasma F Amin; Muliadi Muliadi
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.v4i3.2471

Abstract

This research was conducted to reconstruct literary works that contain the history of the life journey of the Makassar Bugis people in South Sulawesi. Information about the history of the journey of the Bugis Makassar community through literary works is interesting to reconstruct as an effort to understand the various facts of the life of the Bugis Makassar community. The problem discussed in this paper is what is the form of reconstruction of Bugis Makassar historical literature? The aim to be achieved is to find the results of the reconstruction of Bugis-Makassar historical literature. The method used is descriptive qualitative with a stemma model philological study approach. The results of data analysis show the results of the reconstruction of Bugis-Makassar historical literature which has six stages of events that mark the development and phases of the life of the Bugis Makassar community. Each period is marked by the works and literary figures of its era. The first period is the structuring of social life, the second period is the sianrebale era / the era of destruction, the third period is the era of resurrection, the fourth period is the golden age of the kingdom, the fifth period is the Dutch colonial era, and the sixth period is the era of independence. Every period there are phenomenal works that mark the times and historical figures who became legends in the Bugis Makassar community. The life phase of the Bugis Makassar community contained in historical literary works can be an important lesson in dealing with various phenomena of a better social life.
Identify the Principles of Perawi Hadith and Journalist Ethics Datuk Imam Marzuki
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 3 (2020): 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.v3i3.1137

Abstract

This research focus on the equality of the principles owned by perawihadist by typing a reporter is a requirement to be a journalist with integrity. Method library research, using representation theory and hermeneutics. Research results show there is similarities between principles the woman with journals while a journalist, fair, honest and open. Thus also a criterion that must be owned by a reporter according to journalist code.
The Factors Contributing to the Decline in Community Trust in the Jokowi Administration's Government (2019-2024) Marjan Miharja; Yastuty Handalya; Gunawan Nahrawi; Rahmat Dwi Putranto; Ryan Hidayat
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.v4i3.2508

Abstract

This study investigates the discrepancy between what should have happened during the development of the omnibus law on the work of the work and the policies relating to the Covid-19 epidemic in Indonesia and what really occurred. When the Omnibus Law and policies in the Pandemic Covid-19 are supposed to be a powerful solution to the problem, reality transforms into a field of new issues that generate a flood of negative comments from diverse individuals, resulting in a loss of faith in the government. The Omnibus Law and Covid-19 policies, which the Government and Parliament interpret as a progressive breakthrough for resolving multisectoral problems during the presidency of President Joko Widodo, are interpreted differently by some community circles and academics as laws and disabled policies, both formal and material. As a result, the aim of this study is to investigate the essence of Omnibus Law and Covid-19 policies, which have created a challenge for the Indonesian country by eroding community faith in the government.
The Meaning and Symbols of the Batak Karo Ethnic Ritual Ceremony: Study of Semiotics Jekmen Sinulingga; Flansius Tampubolon
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 3 (2020): 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.v3i3.1182

Abstract

This study aims to describe the meaning and symbol of the Cawir metua ritual ceremony, namely the death ceremony for the Karo community in Seberaya village, Karo district, North Sumatra Province. The method used in this research is a qualitative descriptive method which is done by collecting data by observation and interviews; descriptions that are bold and deep in nature, working with key informants. The theoretical framework used is the Social Semiotics approach, which is to interpret language in the sociocultural context in which culture is interpreted in semiotic terms as an information system. Based on the research that has been done, the authors obtained the results of the research, namely the symbolic meaning of the Cawir metua ceremony is the existence of symbols that have philosophical meanings in the Cawir metua ceremony.are still poor and need to be improved.
Implementation of Automatic Car Cleaning System with Microcontroller System Atmega 8 Catra Indra Cahyadi; Muhammad Fadlan Siregar
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.v4i3.2548

Abstract

The design is supported by several components such as the pump driving motor, control system, and sensors. The design is in the form of a miniature simulation or called a prototype on a small scale but with the same functionality and performance as the real size. A chip or integrated circuit (IC) technology is growing and becoming more sophisticated, thus providing opportunities for automation development through the Atmega 8 microcontroller. For example, car cleaning is done by human power. The idea arose to design and build a simpler but more useful automatic car wash system. The automatic car wash system uses a mechanical and electrical system that functions as a car wash tool that works automatically. By using several components such as ICs, capacitors, resistors, piezoelectric sensors, and Atmega 8 programmed with 12 volt and 5-volt power supplies. Based on the Atmega 8 microcontroller, the system works by pumping water and soap into the car and drying it with a blower. The input comes from the start user command, namely via the push-on button. Tests are carried out on all components connected to one system, when the start button is pressed the controller will start the car in the right position. The motor that drives the car starts and pulls the car inside. Then the water pump turns on automatically for 2 seconds to pour water into the car and is accompanied by spraying detergent for 2 seconds. After that, the car was rinsed with a cloth with a motor drive for 20 seconds. After that, the water is poured again into the car to clean the detergent residue for 5 seconds and then the last step is the drying process by a wind blower for 10 seconds until the car wash is finished. 
Identification of Environmental Law Enforcement Strategies for the Millennial Generation (Publication Review Study) Manullang, Sardjana Orba
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.v4i3.2461

Abstract

Environmental law enforcement in Indonesia is not a new issue, but it is a global issue that requires real work from the entire world population. Among the most prominent issues include deforestation, reduced biodiversity, damage to coral reefs, lack of fish populations, reduced land, decreased agricultural production, rural decline, shrinking water resources, flooding, poor irrigation infrastructure, declining quality of fishery water, and encroachment: forests, expansion of agriculture. We have reviewed 50 scientific papers that discuss the issue of the application of environmental law in order to manage the issues above. We search for data for our analysis as data findings through digital applications on databases such as Google Book, Sagepub, ResearchGate, and Taylor France. The study begins with an evaluation and coding system and concludes with a complete in-depth interpretation under a phenomenological approach. Thus, this finding becomes a reference for many people who want to examine issues regarding the application of environmental law in Indonesia for the millennial generation.

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