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Journal of Business, Social and Technology
Published by Politeknik Siber Cerdika Internasional
ISSN : 28072928     EISSN : 28076362     DOI : 10.59261
Core Subject : Economy, Social, Engineering,
Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences
This journal publishes research articles covering all aspects of information technology, information systems, agricultural technology, computer social and political sciences, and economics that belong to the business, social, and technological context.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 166 Documents
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Effects of Digital Transformation, Tax Policy, Company Characteristics and Perceptions of Tax System Effectiveness on Business Entity Tax Compliance Before and During The Covid-19 Pandemic Moderated by Tax Socialization Meita, Fernanda; Malau, Melinda
Journal of Business, Social and Technology Vol. 4 No. 1 (2023): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v4i1.118

Abstract

This study aims to analyze whether digital transformation, tax policy, company characteristics and perceptions of weaknesses in the tax system have an influence on business entity tax compliance and whether tax socialization will strengthen the relationship between the independent variables and the dependent variable. The method used in this research is a causal study. This research was conducted on every Business Entity or every individual involved in tax administration in business entities. The data used is primary data and the data collection technique used is a questionnaire. Pre-pandemic results of tax policy have a positive effect on tax compliance and tax socialization can strengthen the relationship between tax policy and business entity taxpayer compliance. Results during the digital transformation pandemic, tax policy. The perception of the effectiveness of the tax system has a positive effect on tax compliance and tax socialization can strengthen the relationship between tax policy and business entity taxpayer compliance. The implication of this research is that if the socialization of taxation is not carried out clearly and routinely, the tax obligations carried out by business entities will not run well, it will affect the compliance of business entity taxpayers in carrying out tax obligations.
The Role Of Pancasila In View From The Sociology Of Religion In The Globalisation Era Yusuf, Yusuf
Journal of Business, Social and Technology Vol. 4 No. 1 (2023): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v4i1.120

Abstract

Globalization has positive and negative impacts on humans. The positive impact of course provides benefits for humans. However, the negative impact is incomparable and must be fortified especially for young Indonesians. Pancasila as the basis of the life of the Indonesian people plays an important role in fortifying the nation. This study aims to analyze the role of Pancasila in terms of the sociology of religion in the current era of globalization. The results show that Pancasila as the symbol of the state emphasizes the people to have a religion, belief in God Almighty and its rules and teachings. So that in this way, the practice of Pancasila values can protect humans from the various negative impacts of globalization. Humans will live by rules that are good and right according to the foundation of state life, namely Pancasila and the rules of God Almighty.
Does The Investment Opportunity Set Strengthen The Effect of Profitability, Managerial Ownership and Capital Structure on Firm Value? Ningrum, Garnis Mulya; Khomsiyah, Khomsiyah
Journal of Business, Social and Technology Vol. 4 No. 1 (2023): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v4i1.130

Abstract

This study aims to examine the effect of profitability, managerial ownership, and capital structure on firm value and to test whether the investment opportunity set strengthens Profitability, managerial Ownership, and capital structure on firm value. As part of the purposive sampling method used in this study, which leverages secondary data, 60 data points were collected from 15 firms between 2018 and 2021 that met the required requirements. Moderate Regression Analysis (MRA) is the method of data analysis used in this study. According to the findings of the study, profitability has not to effect on firm value, managerial ownership has a positive effect on firm value, capital structure has a positive effect on firm value, investment opportunity sets weaken the relationship between profitability on firm value, investment opportunity sets weaken the relationship between managerial ownership on firm value, and investment opportunity set strengthens the relationship between capital structure on firm value. This research's objective was to ascertain if the investment opportunity set enhances both the direct and indirect impacts of Profitability, managerial Ownership, and capital structure on firm value. Based on the conclusions and limitations that exist, there are several suggestions addressed to parties related to research regarding the role of investment opportunity sets in moderating Profitability, managerial Ownership, and capital structure on firm value.
Effect of Fund Transfer, Revenue on Development Index as Moderation Variables Alam, Sabda; Simanjuntak, Binsar Hamonangan
Journal of Business, Social and Technology Vol. 4 No. 1 (2023): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v4i1.138

Abstract

One of the instruments to measure the level of success of a country in carrying out development is the human development index calculation approach. In essence, development is a change towards better conditions so that as a result of development activities it will have implications for the emergence of a budget and ultimately money is needed to realize development activities. During the twenty-four years of implementing fiscal decentralization in Indonesia, the number of transfers to the regions has increased significantly. However, efforts to increase regional revenues are often neglected, so that the goal of fiscal decentralization towards self-sufficient regional government funding has not been achieved to date. This study examines quantitatively how the influence of money arising from development activities, namely Central Government Transfer Funds and Regional Original Revenues, can generate benefits or whether the realization of the budget spent by local governments, namely Capital Expenditures, can generate a certain value or benefit for the community, so that in this study can be described through the human development index instrument. The sampling technique used in this study was purposive sampling. The data used in this study is secondary data obtained from the Central Bureau of Statistics and the Directorate General of State Financial Balance. The research method used is panel data regression with the Fixed Effect Model (FEM), where the data collected is cross-sectional data, namely 414 districts/cities in Indonesia for the period 2012 to 2020 which are time series data. The results obtained show that: (1) DTPP has a positive and significant effect on HDI; (2) PAD has a positive and significant effect on HDI; (3) Through capital expenditure mediation, DTPP has a negative and significant effect on HDI; and (4) Through the mediation of capital expenditure, PAD has a positive and significant effect on HDI..
The Effect Of Perceived Organization Support and Work Motivation On Employee Engagement In Improving Employee Performance At Regional Revenue Agency In Tegal Regency Putra, Setya Yurissa; Raharja, Edy
Journal of Business, Social and Technology Vol. 4 No. 2 (2023): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v4i2.146

Abstract

The purpose of this research is to test the influence of perceived organizational support, and work motivation on employee engagement to impact employee performance. Using these variables, the use of these variables is able to solve the problems arising withinemployees of the Regional Revenue Agency of Tegal Regency. The statement of this problem is how to increase employee performance?. The sample size of this research is 44employees of the Regional Revenue Agency of Tegal Regency. Using the Smart PLS (Path Least Square). The results show that perceived organizational support and work motivation on employee engagement impact employee performance. The effect ofperceived organizational supporton employee engagement are significant;the effect ofwork motivationon employee engagement are significant;the effect ofperceived organizational supporton employee performance are significant;the effect ofwork motivation on employee performance is significant;the effect ofemployee engagementon employee performance is significant.
The Influence of Foreign Insurance Affiliates, Market Share, Own Retention Ratio, Claims Ratio and Cost Ratio on the Performance of General Insurance Companies in Indonesia Iskandar, Asep; Hadiprajitno, P. Basuki
Journal of Business, Social and Technology Vol. 4 No. 2 (2023): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v4i2.147

Abstract

This study examines the effect of foreign insurance affiliation, market share, own retention ratio, claims ratio and expense ratio on the performance of general insurance companies in Indonesia. The performance of insurance companies in this study uses a measure of return on equity (ROE). The research population is all general insurance companies in Indonesia operating in 2018-2021. The research sample is 177 insurance companies in that period. Data collection uses financial reports submitted by insurance companies to the Financial Services Authority. Furthermore, to perform data analysis, multiple linear regression through the use of SPSS software as a tool is used in this study. The results show that foreign affiliation and own retention ratio have a positive impact on insurance company ROE. Meanwhile, market share, claims ratio, and expense ratio have a negative effect on ROE. Taken together, foreign affiliate, market share, own retention ratio, claims ratio and expense ratio affect ROE. The results of this study can provide an overview to regulators in regulating foreign ownership in the insurance industry in Indonesia as well as regulations regarding self-retention. For shareholders and management of insurance companies, this research can provide an overview of foreign cooperation policies and reinsurance policies associated with the risk profile of insurance business lines in Indonesia, fee policies, underwriting and claim handling.
The Effect of Green Credit and Other Determinants of Credit Risk Commercial Bank in Indonesia Nugrahaeni, Ressita; Muharam, Harjum
Journal of Business, Social and Technology Vol. 4 No. 2 (2023): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v4i2.148

Abstract

In order to achieve the Notionally Determined Contribution (NDC) target through reducing greenhouse gas emissions, the Government of Indonesia is trying to develop sustainable finance. Commercial Banks as a financial service institution are required to implement sustainable finance, among others by reporting loans that meet the criteria for Environmentally Friendly Business Activities (KUBL). Credit risk is one of the main risks for banks. Research on the effect of lending that meets KUBL or green loan criteria on bank credit risk as reflected in NPLs has never been carried out. In this study, we analyze the effect of green loans, and the influence of other variables, namely bank performance variables (LDR, CAR, ROA, NIM) and bank size on credit risk of commercial banks in Indonesia. This study uses annual available data from 107 commercial banks in Indonesia for the period from 2019 to 2021. Based on the results of this study, the effect of green loans on NPL is not significant because the percentage of green loans is relatively low compared to the total bank credit portfolio in Indonesia. For this reason, various incentives are needed from both the Authority and the Government to encourage commercial banks to increase green loans.Meanwhilebank performance variables, namely LDR, CAR, NIM and bank size have a significant influence on the credit risk of commercial banks in Indonesia. Bank performance variables namely LDR, CAR have a positive effect on bank NPLs, the NIM ratio and bank size have a negative effect on bank NPLs.
Analysis of the Effect of Credit Risk and Market Risk on Banking Capital Satisfaction during the Covid-19 Pandemic (Case Study on Commercial Banks In Indonesia) Alamaint, Saezar; Mawardi, Wisnu
Journal of Business, Social and Technology Vol. 4 No. 2 (2023): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v4i2.149

Abstract

The COVID-19 pandemic has posed significant challenges to the financial stability of banking institutions around the world. This research seeks to conduct an empirical study to determine the effect of credit risk and market risk on capital security. This study aims to examine (1) the effect of Credit Restructuring,Non-Performing Loans (NPL), Net Interest (NIM) on Capital Adequacy Ratio (CAR) (2) the effect of NPL, NIM on Return On Assets (ROA) (3) the effect of ROA on CAR and (4) the effect of NIM, NPL to CAR with ROA as the intervening variable. The sample for this research is commercial banks registered with OJK in 2020 that meet the research criteria. The method of analysis in this study is path analysis which is the development of multiple and bivariate regression analysis. The research results show thatCredit restructuring has a negative and insignificant effect, NPL has a negative and insignificant effect on CAR, NIM has a positive and not significant effect on CAR, NPL has a negative and significant effect on ROA, NIM has a positive and significant effect on ROA, ROA has a negative and significant effect on CAR, NPL has a direct influence on CAR through ROA, NIM has no effect on CAR through ROA.
The Influence of Career Adaptability and Career Management Perception in Improving Career Success Hadi, Endriawan; Raharja, Edy
Journal of Business, Social and Technology Vol. 4 No. 2 (2023): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v4i2.150

Abstract

The purpose of this research is to test the influence of competence on career management perception, career adaptability to impact career success. Using these variables, the use of these variables is able to solve the problems arising withinJunior Engineerand Junior Process Engineeroil and gas company in Indonesia Statement of this problem is how to increase career success?. The sample size of this research is 189Junior Engineerand Junior Process Engineeroil and gas company in Indonesia. Using the Smart PLS. The results show that competence in career management perception, career adaptability to impact career success.The effect ofcompetenceon e career success is significant;the effect ofcompetenceon career management perception are significant;the effect ofcompetenceon career adaptability are significant;the effect ofcareer management perception on career success is significant;the effect ofcareer adaptabilityon career success are significant.
The Effect of E-Service Quality and Brand Image on Customer Loyalty with Customer Satisfaction as a Mediation Variable Firmansyah, Ilham; Mahfudz, Mahfudz
Journal of Business, Social and Technology Vol. 4 No. 2 (2023): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v4i2.151

Abstract

This research takes the object of study on Tiktok Shop, which is an e-commerce platform that has advantages compared to its rivals, namely being able to combine social media activities with e-commerce. This study aims to analyze and test the effect of e-service quality and brand image on customer satisfaction and customer loyalty among TiktokShop users. In this study, the researchers used a purposive sampling method using a manual questionnaire and also a Google form, and obtained 110 respondents who live in Semarang City and have also used the Tiktok Shop feature for shopping. The data analysis method used in this study is structural equation modeling using AMOS software. The results of direct testing between E-Service Quality and E-Customer Satisfaction show that there is a significant and positive effect. The results of direct testing between Brand Image and E-Customer Satisfaction show that there is a significant and positive effect. The results of direct testing between E-Service Quality and E-Customer Loyalty show that there is a significant and positive effect. The results of direct testing between Brand Image and E-Customer Loyalty show that there is a significant and positive effect. The results of direct testing between E-Customer Satisfaction and E-Customer Loyalty show that there is a significant and positive effect. The results of direct testing between Brand Image and E-Customer Loyalty show that there is a significant and positive effect. The results of direct testing between E-Customer Satisfaction and E-Customer Loyalty show that there is a significant and positive effect. The results of direct testing between Brand Image and E-Customer Loyalty show that there is a significant and positive effect. The results of direct testing between E-Customer Satisfaction and E-Customer Loyalty show that there is a significant and positive effect

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