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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 149 Documents
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The Effect of Financial Distress, Profitability, and Leverage on Profit Management with Institutional Ownership as a Moderation in Telecommunications Sector Companies Listed on the IDX Putri, Yazena; Prihatni, Rida; Gurendrawari, Etty
Journal of Business Social and Technology Vol. 6 No. 1 (2025): 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.v6i1.263

Abstract

The purpose of this study is to evaluate the influence of financial distress, profitability, and leverage on profit management, as well as to examine the role of institutional ownership as a moderating variable in the relationship between financial distress, profitability, and leverage on profit management. This study uses a quantitative research method. Quantitative research emphasizes more on testing theories through the measurement of research variables with numbers and conducting data analysis with statistical procedures. This study uses a causal design, which is a study that explains the causal relationship of independent variables to dependent variables. The results showed that financial distress, profitability, and leverage had no effect on profit management in telecommunications sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. However, institutional ownership can weaken the influence of financial distress and profitability on profit management, while institutional ownership does not affect the influence of leverage on profit management.
The Influence of Profit Management and Corporate Governance on Tax Aggressiveness Ambarita, Dinar; Febyana, Lidya
Journal of Business Social and Technology Vol. 6 No. 1 (2025): 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.v6i1.266

Abstract

This research aims to determine and evaluate the influence of earnings management and corporate governance on tax aggressiveness. This type of research is associative quantitative. The data used is secondary data. The population in this research is food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022. The sample data collection technique in this study used purposive sampling, namely a technique that takes into account criteria, so that the sample obtained using this method was 9 companies. The data analysis technique used is panel data regression analysis using E-views 9 software. The research results show that earnings management and corporate governance influence tax aggressiveness. Then, partially earnings management has no effect on tax aggressiveness. Meanwhile, corporate governance variables influence tax aggressiveness. This result is because the higher the corporate governance, the lower the level of tax aggressiveness taken by the company
Structural Analysis of Beams in One of the Health Service Buildings in Pemalang Rahmawati, Sally; Laksana, Muhamad Riki Dinda; Adiwibowo, Riko; Sumarman, Sumarman
Journal of Business Social and Technology Vol. 6 No. 1 (2025): 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.v6i1.500

Abstract

To achieve a quality building in terms of safety, comfort, and cost efficiency, it is necessary to plan and calculate the building structure in accordance with the Indonesian National Standard (SNI) in order to fulfil the applicable construction requirements. Based on optimal safety and service criteria, the planning process must comply with SNI 1727-2019, and building structure planning must follow SNI 2847-2020 regarding reinforced concrete, as the latest regulation. The structure was analysed using ETABS software, with concrete as the material for beams, columns, and floor slabs, and concrete deck for the roof structure. The results of this process include analysis and structural design drawings for Harapan Sehat hospital Pemalang.
DESIGN STRUCTURE GREEN BUILDING ANTAPURA HOTEL IN KUNINGAN REGENCY Nurpadilah, Radi
Journal of Business Social and Technology Vol. 6 No. 1 (2025): 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.v6i1.501

Abstract

Kuningan Regency is one area that is considered to have tourism potential with mountainous geographical conditions with various natural beauty and natural springs In order to get the best outcomes, Kuningan Regency needs competent and well-planned management. Kuningan Regency's commercially managed hotel, which offers lodging and service services to the local population, is one of the facilities that supports tourism. It is anticipated that the hotel's presence will blend in with the surrounding area and complement the location of the establishment. Kuningan's need for hotel services will rise in proportion to the number of visitors. Building a hotel in Manis Kidul, Jalaksana District, Kuningan Regency, West Java, is proposed in response to the growing demand for hotel accommodations. Collect primary and secondary data and then conduct pre-eliminary design,design and structure analysis used Etabs v19 application. Green construction, green building, and sustainable building are other names for green building. A concept called sustainable building is offered as a solution to issues like global warming and natural disaster damage. A «green building» is one that is constructed using sustainable materials, energy efficiency, and ecologically friendly design principles. As per the Green Building Council Indonesia, a green building is one that incorporates sustainable practices in its planning, construction, operation, and maintenance elements, hence conserving natural resources, preserving the building's quality, and safeguarding the environment. Natural resources, preserving the standard of indoor air quality and building quality, Its focus on the well-being of its residents, all of which are grounded in the ideas of sustainable development. From the design of the planning of Green Building Antapura Hotel in Kuningan Regency using reinforced concrete structures, obtained each dimension of the structure. Considering the budget plan's computation for Green Building Antapura Hotel , it is estimated that it will cost Rp 29.227.700.000.00.
Design of Project Risk Management to Mitigate Project Delay in the Onshore Construction Industry Muhammad, Firdaus Yusri; Yudoko, Gatot; Hanafi, Muhammad
Journal of Business Social and Technology Vol. 6 No. 2 (2025): 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.v6i2.518

Abstract

Background: Project delays remain a critical issue in the land-based construction industry, often leading to financial losses and missed business opportunities, particularly under lump-sum contract schemes. The coastal protection project undertaken by PT Sabar Sejahtera experienced a three-month delay, indicating weaknesses in risk management practices during the early stages of the project. Aims: This study aims to design a structured project risk management system to mitigate schedule delays in land-based construction projects through a case study of the PT Sabar Sejahtera coastal protection project. Methods: A mixed-method approach combining qualitative and quantitative techniques was employed. Primary data were collected through focus group discussions (FGDs) with key project stakeholders, while secondary data were obtained from internal company documents. Root cause analysis was conducted using a Current Reality Tree (CRT) to identify the main causes of project delays, and proposed solutions were developed using a Future Reality Tree (FRT). Risk evaluation was performed using Failure Mode and Effects Analysis (FMEA) to calculate the Risk Priority Number (RPN), supported by the application of a project risk management framework based on the PMBOK 6th Edition. Result: The findings indicate that the primary causes of project delays were systematic errors during the tendering and planning stages, as well as the absence of a formal risk mitigation plan. These factors generated a domino effect that adversely affected procurement processes, equipment availability, project scheduling, and the main contractor’s confidence. Conclusion: The study concludes that implementing an integrated and comprehensive risk management system from the early stages of a project is essential to prevent similar delays in the future. Enhancing tendering and planning processes through early cross-departmental involvement and applying the full PMBOK risk management cycle can significantly improve project efficiency and control in complex construction environments.
Entrepreneurial Orientation and its Effect on the Success of Small Businesses Putra, Gamal Stia; David, Wahyudi
Journal of Business Social and Technology Vol. 6 No. 2 (2025): 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.v6i2.520

Abstract

Background: Entrepreneurial orientation (EO) has been widely recognized as a critical driver of business success, particularly for small enterprises operating in highly competitive markets. However, empirical evidence on the role of EO in supporting small business success in emerging economies, including Indonesia, remains limited. Objective: This study aims to examine the impact of entrepreneurial orientation on small business success in Indonesia, focusing on the dimensions of innovativeness, proactiveness, and risk-taking. Methods: A quantitative research approach was employed using survey data collected from 150 small business owners across various sectors. Multiple regression analysis was applied to evaluate the relationships between entrepreneurial orientation dimensions and small business success. Results: The findings indicate that innovativeness and proactiveness have a significant positive effect on small business success, while risk-taking demonstrates a moderate influence. Conclusion: These results highlight the importance of adopting innovative practices and proactive market strategies while carefully managing risk to enhance small business performance. This study contributes to the entrepreneurship literature in emerging markets and provides practical insights for entrepreneurs and policymakers in fostering sustainable small business growth.
Comparative Study of Community Tourism Development Models in Baluran, Situbondo, and Banyuwangi National Parks Hasana, Mou’idhotul; Razak, Abdur
Journal of Business Social and Technology Vol. 6 No. 2 (2025): 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.v6i2.531

Abstract

Background: Baluran National Park, located in Situbondo and Banyuwangi Regencies, is a strategic area for examining community-based tourism (CBT) development. Different tourism governance models adopted by the two regions result in varying levels of community participation, technological integration, and institutional readiness, which influence the effectiveness of sustainable CBT implementation. Aims: This study aims to examine and compare community-based tourism development models implemented in two strategic areas, namely Baluran National Park in Situbondo Regency and Banyuwangi Regency, with a focus on community capacity-building efforts and local community participation. Methods: This study employs a qualitative approach using a literature review method. Data were collected from various scientific journal articles and relevant academic literature related to community-based tourism, regional tourism governance, and sustainable tourism development. Result: The findings indicate significant differences in tourism development approaches as reflected in regional regulations. Situbondo Regency tends to emphasize the strengthening of local outputs as the foundation of tourism development, while Banyuwangi Regency demonstrates a stronger focus on institutional integration and managerial innovation. These differing approaches influence the level of community readiness and the effectiveness of CBT implementation in each region. Conclusion: This study concludes that policy harmonization between regions and the enhancement of local community capacity are essential foundations for achieving sustainable community-based tourism development in the Baluran National Park area. Adaptive governance strategies that align with local social and institutional conditions are necessary to optimize community participation and long-term tourism sustainability.
Penerapan Critical Path Method (CPM) Pada Pembangunan Gedung Unit Kesehatan Sekolah (UKS) SDN 1 BBJ Kabupaten Buton Utara Safar Juniad Mbaru, Muhammad Edhi; Sakti, Surya; Sujono, Sujono; Soeparyanto, Try Sugiyarto; Nuhun, Ridwan Syah
Journal of Business Social and Technology Vol. 6 No. 2 (2025): 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.v6i2.533

Abstract

Latar Belakang: Pembangunan Gedung Unit Kesehatan Sekolah (UKS) di Sekolah Dasar Negeri 1 Banu-Banua Jaya (BBJ) merupakan bagian dari upaya penguatan infrastruktur pendidikan dasar di wilayah pesisir yang memiliki keterbatasan akses layanan kesehatan. Dalam konteks tersebut, perencanaan proyek yang matang menjadi sangat penting untuk mencegah keterlambatan pelaksanaan dan pembengkakan biaya proyek. Tujuan: Penelitian ini bertujuan untuk merencanakan dan menganalisis penjadwalan proyek pembangunan gedung UKS dengan menggunakan metode Critical Path Method (CPM) guna meningkatkan efisiensi dan efektivitas pelaksanaan proyek. Metode: Penelitian ini menggunakan pendekatan deskriptif kuantitatif. Data primer diperoleh melalui wawancara dan observasi lapangan, sedangkan data sekunder berupa dokumen Rencana Anggaran Biaya (RAB). Data RAB diolah dengan mengidentifikasi aktivitas proyek, menentukan durasi masing-masing aktivitas, serta menyusun jaringan kerja proyek untuk menghitung jalur kritis menggunakan metode CPM. Hasil: Hasil penelitian menunjukkan bahwa jalur kritis proyek terdiri dari aktivitas A–C–B–E–F–I–J–K dengan total durasi pelaksanaan selama 189 hari kalender atau 27 minggu. Durasi tersebut lebih cepat 25 hari dibandingkan dengan durasi kontrak awal yang direncanakan selama 214 hari. Kesimpulan: Penerapan metode Critical Path Method (CPM) terbukti mampu membantu manajemen proyek dalam mengoptimalkan penggunaan waktu dan sumber daya. Perencanaan teknis yang sistematis dan visualisasi jaringan kerja proyek memungkinkan pelaksana proyek untuk mengantisipasi potensi keterlambatan secara lebih terstruktur dan meningkatkan efektivitas pengendalian jadwal proyek.
Hardness and Microstructure Characteristics in Iron Sand Casting from Ampenan Beach with Used Canned Aluminum Alloy Habibi, Angga Wildan; Sinarep, Sinarep; Alit Triadi, Anak Agung
Journal of Business Social and Technology Vol. 6 No. 2 (2025): 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.v6i2.550

Abstract

Background: Iron sand from Ampenan Beach, Lombok, containing approximately 74.5% Fe₃O₄, has significant potential as a locally sourced raw material for metal casting. However, its mechanical properties, particularly hardness and microstructural uniformity, often require improvement to meet industrial application standards. One promising approach to enhance these properties is alloying with recycled aluminum materials. Objective: This study aims to investigate the effect of adding recycled aluminum on the hardness and microstructural characteristics of iron sand castings. Methods: The experiment was conducted using a Completely Randomized Design (CRD) with aluminum content variations of 0%, 2%, 4%, 6%, and 8%, each repeated three times. The aluminum used was sourced from recycled beverage cans with a purity of 98.7%. Hardness testing was performed using Brinell, Rockwell, and Vickers methods, while microstructural analysis was carried out using optical microscopy. Results: The results indicate that aluminum addition significantly enhances material hardness. The optimum result was achieved at 6% aluminum content, resulting in a 28.8% increase in Brinell hardness compared to the control sample. Microstructural refinement was also observed, characterized by a reduction in grain size from 50.0 µm at 0% Al to 25.0 µm at 6% Al, the formation of a ferritic matrix with evenly distributed Al₄C₃ and Fe₃Al phases, and a transformation in graphite morphology from lamellar to nodular. However, excessive aluminum addition (8%) led to a reduction in hardness due to over-alloying and phase clustering. Conclusion: Optimizing the addition of recycled aluminum, particularly at a 6% composition, effectively improves the mechanical performance and microstructural quality of iron sand castings. These findings highlight the potential of recycled aluminum alloys to enhance the performance of locally sourced cast materials while supporting sustainable practices in metallurgy.

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