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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 246 Documents
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Historical Cost dan Fair Value dalam Pelaporan Keuangan: Telaah Konseptual atas Relevansi Informasi bagi Pengguna Laporan Keuangan Amin Wijoyo; Ferry Adang; Abdul Hamid Habbe; Gagaring Pagalung
Journal of Business, Social and Technology Vol. 7 No. 3 (2026): 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.v7i3.672

Abstract

Latar Belakang: Pergeseran dari historical cost ke fair value berdasarkan IFRS memperkuat perdebatan mengenai basis pengukuran yang paling tepat bagi pengguna, namun bukti terdahulu masih beragam dan trade-off antara relevansi dan reliabilitas belum sepenuhnya terselesaikan, khususnya untuk aset baru seperti crypto assets. Tujuan: Penelitian ini bertujuan untuk melakukan telaah konseptual mengenai perbandingan penggunaan historical cost dan fair value dalam pelaporan keuangan serta relevansinya bagi pengguna laporan keuangan. Metode: Metode yang digunakan adalah penelitian kualitatif dengan pendekatan deskriptif melalui studi pustaka, dengan teknik pengumpulan data berupa penelusuran literatur dari artikel ilmiah, buku, dan dokumen standar akuntansi yang relevan, serta dianalisis menggunakan teknik analisis tematik melalui tahapan identifikasi, reduksi, dan interpretasi data secara induktif. Hasil: Hasil penelitian menunjukkan bahwa fair value memiliki keunggulan dalam meningkatkan relevansi informasi karena mencerminkan kondisi pasar terkini, sementara historical cost lebih unggul dalam aspek reliabilitas karena bersifat objektif dan dapat diverifikasi. Namun, penggunaan fair value juga menghadapi tantangan berupa subjektivitas, volatilitas, dan potensi manipulasi, terutama pada pengukuran berbasis estimasi. Temuan ini mengindikasikan bahwa tidak terdapat satu basis pengukuran yang secara absolut lebih unggul, sehingga diperlukan pendekatan kombinasi atau hybrid untuk mencapai keseimbangan antara relevansi dan reliabilitas. Kesimpulan: Penelitian ini berkontribusi dalam memperkaya literatur akuntansi mengenai kualitas pelaporan keuangan serta memberikan implikasi praktis bagi pembuat standar, praktisi, dan pengguna laporan keuangan dalam memilih metode pengukuran yang tepat. Secara teoretis, penelitian ini mengembangkan kerangka kerja relevansi–keandalan yang mendukung pendekatan pengukuran hibrida; secara praktis, penelitian ini memberikan panduan bagi pembuat standar dan auditor untuk mewujudkan pengungkapan dan tata kelola yang lebih kuat.
Robusta Powder Coffee Business Feasibility Study in Tanggamus Regency Dwi Diana Sukmasari; Irmayani Noer; Ahfandi Ahmad
Journal of Business, Social and Technology Vol. 7 No. 3 (2026): 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.v7i3.678

Abstract

Background: Tanggamus Regency is one of the largest producers of Robusta coffee in Lampung Province and holds significant potential for the development of coffee-based agro-industry focused on downstream processing. However, most farmers still sell their produce in the form of green beans, resulting in relatively low value-added economic outcomes and dependence on market price fluctuations. Objective: This study aims to analyze the business feasibility of establishing a Robusta ground coffee processing unit as an effort to increase the value added of local commodities and empower the local economy. Methods: This study uses a quantitative descriptive approach, analyzing market and marketing aspects, technical and production aspects, human resource management aspects, legal aspects, and financial aspects. Data were collected through field observations, interviews, and literature reviews related to the coffee industry. Results: The results indicate that market demand for locally processed coffee continues to rise, while the availability of raw materials in Tanggamus Regency is sufficient to support sustainable production. Financial analysis using Net Present Value (NPV), Internal Rate of Return (IRR), Net Benefit–Cost Ratio (Net B/C), and Payback Period (PP) indicators shows that the business is feasible and profitable to develop. Conclusion: The development of a Robusta ground coffee processing business in Tanggamus Regency is financially viable and strategically supports agricultural downstream processing. This business contributes to increasing the added value of local coffee commodities, improving farmers’ economic welfare, strengthening regional competitiveness, and supporting sustainable local economic development.
Evaluating the Efficiency–Emission Trade-Off of Biomass Co-Firing in a Large-Scale Coal-Fired Power Plant: Evidence from Java, Indonesia Zia Ulhaq; Nur Aini Hidayati
Journal of Business, Social and Technology Vol. 7 No. 3 (2026): 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.v7i3.679

Abstract

Background: Biomass co-firing is widely promoted as a low-cost transition strategy to reduce emissions from coal-fired power plants while maintaining the reliability of baseload electricity systems. However, its operational impact on plant efficiency remains insufficiently examined, particularly in developing countries where coal still dominates the energy mix. Objective: This study evaluates the efficiency–emission trade-off of biomass co-firing using monthly operational data from an Indonesian coal-fired power plant over the period 2021–2025. Methods: An Error Correction Model (ECM) is applied to analyze both short-run and long-run relationships among biomass co-firing ratio, thermal efficiency measured by Net Plant Heat Rate (NPHR), and emissions of particulate matter (PM), sulphur dioxide (SO₂), and nitrogen oxides (NOₓ). Results: The findings show that biomass co-firing significantly reduces SO₂ and PM emissions in the long run, confirming its environmental benefits. However, it also leads to a decline in thermal efficiency, indicated by an increase in NPHR as the co-firing ratio rises. In contrast, NOₓ emissions are not significantly affected, suggesting they are more influenced by combustion conditions than fuel substitution. Overall, the results highlight a clear trade-off between emission reduction and efficiency performance. Conclusion: The study concludes that although biomass co-firing supports decarbonization in coal-dependent power systems, its implementation should carefully balance environmental objectives with efficiency losses and operational reliability considerations.
Regulatory Compliance as Substitute Legitimacy: Financial Determinants of Sustainability Reporting Quality in Indonesia's Financial Sector Septiani Septiani; Taufik Akbar
Journal of Business, Social and Technology Vol. 7 No. 3 (2026): 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.v7i3.687

Abstract

Background: Indonesia’s mandatory sustainability reporting under POJK 51/2017 has transformed financial-sector disclosure practices; however, reporting quality remains uneven, with only 4 of 89 assessed companies achieving an “Excellent” status (OJK, 2023). Objective: This study examines whether profitability (ROA), leverage (DER), and audit quality (Big Four affiliation) determine Sustainability Reporting Quality (SRQ) among financial-sector firms listed on the Indonesia Stock Exchange during 2020–2023. Methods: Grounded in Legitimacy Theory and Stakeholder Theory, this study uses a balanced panel dataset of 103 firms (412 observations). SRQ is operationalised as a Sustainability Reporting Disclosure Index (SRDI) covering 61 items from the GRI Universal Standards. A Fixed Effects Model (FEM) with White robust standard errors was selected based on the Chow Test (F = 4.614; p < 0.001) and Hausman Test (χ² = 8.278; p = 0.041). Results: Profitability (t = −1.920; p = 0.151), leverage (t = −1.190; p = 0.320), and audit quality (t = 1.303; p = 0.284) do not demonstrate significant partial effects on SRQ; however, the model is statistically significant overall (F = 5.277; p < 0.001; R² = 64.42%). The significant intercept (C = 0.489; p < 0.001) indicates the existence of a “regulatory floor,” a mandatory minimum baseline of sustainability disclosure (approximately 29 of 61 GRI items) achieved consistently by all firms regardless of their financial characteristics. This condition reflects the coercive isomorphic pressure imposed by POJK 51/2017. Conclusion: By positioning SRQ as a policy instrument, this study proposes the adoption of graduated, quality-based sustainability governance to strengthen transparency, accountability, and inclusive economic development in emerging economies.
Life Cycle Environmental Performance of B100 Biodiesel from Reutealis Trisperma (Kemiri Sunan): An Integrated Carbon Payback Period and Nature-Based Solutions Assessment Kiki Hakiki; Dedi Priadi
Journal of Business, Social and Technology Vol. 7 No. 3 (2026): 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.v7i3.688

Abstract

Background: Rising greenhouse gas emissions have increased the need for sustainable biofuels. Biodiesel from the non-edible feedstock Reutealis trisperma (kemiri sunan) offers a low-carbon alternative compatible with marginal lands under the Nature-Based Solutions (NbS) framework. Objective: This study evaluates the environmental performance of B100 biodiesel production from kemiri sunan and quantifies the effects of renewable energy integration on emission reduction, energy efficiency, and carbon payback. Methods: A Life Cycle Assessment (LCA) using a cradle-to-gate system boundary (functional unit: 1 liter of B100 biodiesel) was conducted using OpenLCA with the Ecoinvent 3.11 database, ReCiPe 2016 Midpoint (H), IPCC 2013, and Cumulative Energy Demand methods. The assessment covered the entire production chain from cultivation to bio-additive blending. Results: The carbon emissions of kemiri sunan B100 biodiesel were 2.04 kg CO₂-eq per liter, which were significantly lower than those of fossil diesel (3,400 kg CO₂-eq/ton) and comparable to palm oil biodiesel (1,659 kg CO₂-eq/ton). Transitioning to solar photovoltaic (PV) electricity reduced emissions by 56% (from 2.02 to 0.74 kg CO₂-eq). Energy balance indicators, including Net Energy Gain (NEG), Net Energy Ratio (NER), and Specific Energy Consumption (SEC), confirmed a positive energy output-to-input ratio. The Carbon Payback Period (CPP) was estimated at 11 years when using PLN electricity and was shortened to 6 years with solar PV integration. Conclusion: Kemiri sunan B100 biodiesel demonstrates strong potential as a sustainable, non-edible bioenergy source that supports low-carbon energy transitions. The integration of renewable energy, optimized cultivation management, and the utilization of degraded lands collectively enhance its environmental performance and strengthen the effectiveness of NbS implementation.
Bullwhip Effect Identification, ARIMA/SARIMA Demand Forecasting, and EOQ-Based Inventory Control at a Chicken Egg Distributor: A Case Study of Distributor X Olga Monica; Ratih Dyah K
Journal of Business, Social and Technology Vol. 7 No. 3 (2026): 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.v7i3.695

Abstract

Background: Effective inventory management is crucial for maintaining supply stability and avoiding imbalances between demand and product availability. In practice, poorly managed demand fluctuations can trigger the bullwhip effect, leading to supply chain inefficiencies. Objective: This study aims to analyze the bullwhip effect phenomenon in chicken egg inventory at Distributor X, identify the most accurate forecasting model, and formulate appropriate inventory policies. Methods: This study employed a quantitative descriptive case-study design using three years (2023–2025) of historical operational data. The analyses included bullwhip effect measurement, ARIMA/SARIMA demand forecasting, and inventory optimization using EOQ, safety stock, reorder point (ROP), and total inventory cost (TIC). Supporting interviews were conducted to interpret the company’s operational practices. Results: The bullwhip effect values of 1.4 for regular eggs and 1.3 for omega eggs exceed the threshold value of 1.12, confirming demand amplification along the supply chain. ARIMA (0,0,1) provided the best fit for regular eggs (MAPE: 4.2%), while SARIMA (1,0,1)(0,1,1)[12] provided the best fit for omega eggs (MAPE: 6.8%). EOQ analysis yielded optimal order quantities of 245 kg and 265 kg, respectively, with safety stocks of 17 kg and 52 kg, and reorder points of 543 kg and 669 kg. Total inventory costs are projected to decrease by approximately 5–7% during 2026–2028 compared to the 2023–2025 period. Conclusion: The integration of ARIMA/SARIMA-based forecasting and EOQ inventory control demonstrates measurable improvements in demand prediction accuracy and inventory cost efficiency, reducing total inventory costs by 5–7% and providing a systematic framework for mitigating the bullwhip effect at Distributor X.
Technical and Economic Analysis of On-Grid Rooftop Solar PV at the PLN ULP Ampana Office Using Pvsyst Software to Minimize Carbon Emissions Melati Primandari; Rony Seto Wibowo; Feby Agung Pamuji
Journal of Business, Social and Technology Vol. 7 No. 3 (2026): 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.v7i3.701

Abstract

Background: Rooftop solar power in office buildings supports energy efficiency and the clean energy transition but requires technical, economic, and environmental feasibility assessment. Objective: This study analyzes the technical, economic, and environmental feasibility of on-grid rooftop solar PV at PT PLN (Persero) ULP Ampana, addressing the limited integrated studies on PLN service office buildings. Methods: The research was conducted through the analysis of electrical energy needs, determination of system capacity, selection of modules and inverters, with PVsyst simulation. Economic analysis is carried out using investment feasibility parameters, while environmental analysis estimated reduction of carbon emissions from the system. Results: The results showed that the system was designed with a capacity of 5.0 kWp using Longi Solar LR5-66HPH-500M with a power of 500 Wp and 1 inverter of Growatt MOD 4000TL3-X with a capacity of 4.0 kW. The simulation results show that energy production is 7,840.73 kWh/year, a performance ratio of 76.58%, and a solar fraction of 50.48%. From the economic aspect, the NPV value is IDR 3.451.597 (positive), BCR of 1.04 (above 1), Payback Period of 22.4 years, and IRR of 6.7%. The utilization of this rooftop solar PV system can reduce emissions by 66.85 ton CO₂e over a 25-year period, supporting PLN’s operational efficiency and renewable energy targets. Conclusion: The planning of a grid-connected rooftop solar power system at the PLN ULP Ampana Office is technically, economically, and environmentally feasible, with the potential to serve as a pilot project for solar energy implementation in PLN office buildings.
Celebrity Credibility, Social Media Influence, and Purchase Intention: The Mediating Role of Trustworthiness and Perceived Quality on Kopi Kenangan Instagram Bunga Salsabila; Elvira Azis
Journal of Business, Social and Technology Vol. 7 No. 3 (2026): 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.v7i3.705

Abstract

Background: The Indonesian coffee beverage industry continues to grow, particularly among young consumers who are active on social media. Through Instagram, Kopi Kenangan collaborates with celebrities and influencers to strengthen brand image, build trust, and increase purchase intention. However, negative public perceptions of celebrity endorsers may reduce trust, perceived quality, and consumers’ willingness to buy. Objective: This study aims to analyze the influence of celebrity credibility, celebrity attractiveness, and social media influence on trustworthiness, perceived quality, and purchase intention toward Kopi Kenangan products on Instagram. Methods: This study used a quantitative survey approach with non-probability sampling. Data from 385 respondents were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The measurement model met reliability and validity criteria, with all outer loadings above 0.708, Composite Reliability values above 0.70, AVE values above 0.50, and HTMT values below 0.85. Results: The findings showed that social media influence (β = 0.565, p < 0.001) and celebrity credibility (β = 0.308, p < 0.001) significantly influenced trustworthiness, while celebrity attractiveness had no significant effect. Perceived quality was strongly influenced by social media influence (β = 0.762, p < 0.001) and significantly affected purchase intention (β = 0.556, p < 0.001). Trustworthiness also significantly influenced purchase intention (β = 0.151, p = 0.035). Conclusion: Purchase intention toward Kopi Kenangan is more effectively increased through perceived quality and trust, driven mainly by social media influence and celebrity credibility rather than celebrity attractiveness.
Digital Service Orchestration and Customs Performance: The Mediating Role of Process Integration in Indonesia Dodi Hariyanto; Agus Purnomo; Maniah Maniah
Journal of Business, Social and Technology Vol. 7 No. 3 (2026): 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.v7i3.700

Abstract

Background: Digital transformation in Indonesia’s public sector is a strategic effort to improve efficiency, transparency, and quality of customs services through Indonesia National Single Window (INSW). However, increasing digital transaction volumes has not been matched by optimal customs performance, as reflected in high dwelling time compared to global standards. Objective: This study examines the effect of Digital Service Integration (ILD), Regulatory and Process Synchronization (SRP), and Service Information Connectivity (KIP) on Customs Service Performance (KLK), with Digital Process Integration (IPD) as a mediating variable. Method: A quantitative explanatory design was applied using PLS-SEM. Data were collected from 206 respondents consisting of exporters, government officials, and logistics service providers involved in INSW services. Results: Findings show that ILD, SRP, and KIP significantly and positively influence IPD and KLK. The model demonstrates strong explanatory power (R² KLK = 0.782; R² IPD = 0.714). KIP is the strongest predictor of KLK (β = 0.342, p < 0.001), while IPD significantly mediates all relationships. Conclusion: The study confirms that improving customs service performance requires not only digitalization but also integrated digital processes, regulatory harmonization, and real-time interoperable data systems across institutions.
Green Budgeting Strategy for Waste Sector Greenhouse Gas Mitigation: A QSPM-Based Approach in Bogor City Ridwan Adithiansyah; A. Faroby Falatehan; Sri Mulatsih
Journal of Business, Social and Technology Vol. 7 No. 3 (2026): 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.v7i3.731

Abstract

Background: The waste sector is a local authority emission source whose mitigation depends on structure of public expenditure rather than its size alone. Objective: This study formulates a budget allocation strategy for the Bogor City Environmental Agency (Dinas Lingkungan Hidup [DLH]) to support greenhouse gas (GHG) emission reduction in the waste sector. Methods: Spending data from 2017–2024 were functionally reclassified into core mitigation, downstream operational, and supporting components to ensure comparability across the 2021 fiscal nomenclature transition. The analysis combined descriptive methods, exploratory multiple linear regression with a COVID-19 dummy variable and a two-year lag (n = 6), and a strategic management framework comprising the Internal Factor Evaluation (IFE) matrix, External Factor Evaluation (EFE) matrix, Internal–External (IE) matrix, Strengths, Weaknesses, Opportunities, and Threats (SWOT) analysis, and Quantitative Strategic Planning Matrix (QSPM) assessed by nine purposively selected expert respondents. Results: Core mitigation activities absorbed only approximately one-sixth of total mitigation spending, while downstream operations dominated budget allocation, and proportion allocated to core mitigation tended to shrink after 2018. Exploratory regression indicated that each additional million rupiah allocated to core mitigation was associated with an approximately 3.2-ton reduction in CO₂-equivalent (CO₂eq) emissions two years later (p = 0.021). The strategic position analysis placed DLH in a hold-and-maintain quadrant. Among seven identified strategies, large-scale organic waste processing through partnerships received the highest QSPM score, with the top four strategies forming a complementary priority cluster. Conclusion: The findings indicate allocative quality, rather than budget volume alone, determines the effectiveness of mitigation spending.

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