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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 286 Documents
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Maintenance Cost Optimization Model for Rooftop PV Based on a Seasonal Soiling Model and Economic Cleaning Threshold to Improve the Performance Ratio Ridhwan Fitrah; Faiz Husnayain
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.v7i3.743

Abstract

Background: The Performance Ratio (PR) of photovoltaic (PV) systems in tropical monsoon regions decreases due to soiling accumulation on module surfaces, yet techno-economically optimal cleaning strategies remain unavailable specifically for the Indonesian context. Objective: This study aims to evaluate the investment feasibility of a 400 kWp rooftop PV system in the Cikarang industrial estate, determine the optimal cleaning strategy, and quantify the system's contribution to carbon emission reduction. Methods: The research employs a quantitative approach based on 1,503 days of operational data (2022–2025), using an integrated framework combining a Seasonal Soiling Model (SSM) with rain-reset parameters, an Economic Cleaning Threshold (ECT) with three lookback versions, two-layer risk analysis (OAT and Monte Carlo simulation, 10,000 iterations), and carbon emission analysis. Results: The investment is feasible with NPV of IDR 2.48 billion, IRR of 16.73%, payback of 9 years, and LCOE of IDR 828.77/kWh (25.7% below PLN tariff), with 100% probability of positive NPV. The optimal strategy is annual cleaning in August (S1), yielding NPV IDR 99.2 million higher than existing practice. The system reduces 9,258 tons CO₂ over 25 years with negative abatement cost of USD −21.21/ton CO₂. Conclusion: The integrated TEA-ECT framework advances rooftop PV asset management by demonstrating that value-based, seasonally adaptive cleaning optimization simultaneously enhances economic returns and environmental performance, providing a replicable methodology for tropical monsoon regions.
Transformasi Strategi Komunikasi Bank Indonesia dalam Penguatan Efektivitas Kebijakan di Era Digital 4.0 Puji Widodo
Journal of Business, Social and Technology Vol. 7 No. 4 (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.v7i4.746

Abstract

Latar belakang: Komunikasi bank sentral berperan penting dalam membentuk ekspektasi masyarakat, memperkuat kredibilitas kebijakan, dan mendukung efektivitas transmisi kebijakan moneter. Peralihan menuju era Digital 4.0 telah mengubah pola komunikasi dari komunikasi satu arah menjadi komunikasi yang lebih cepat, kolaboratif, interaktif, dan berbasis multi-channel. Tujuan: Penelitian ini bertujuan merumuskan strategi komunikasi Bank Indonesia pada era Digital 4.0 menggunakan pendekatan SWOT. Metode: Penelitian menggunakan pendekatan deskriptif dengan analisis SWOT. Data primer diperoleh melalui kuesioner yang diberikan kepada responden yang dipilih menggunakan teknik purposive sampling. Faktor internal dan eksternal dianalisis melalui matriks Internal Factor Analysis Summary (IFAS) dan External Factor Analysis Summary (EFAS) untuk menentukan posisi strategis komunikasi kebijakan Bank Indonesia. Hasil: Hasil penelitian menunjukkan nilai IFAS sebesar 0,66 dan EFAS sebesar −0,60. Berdasarkan pemetaan pada diagram SWOT, koordinat (0,66; −0,60) menempatkan komunikasi kebijakan Bank Indonesia pada Kuadran IV atau posisi defensif. Kondisi tersebut menunjukkan bahwa meskipun Bank Indonesia memiliki kekuatan internal, lingkungan eksternal masih memberikan tekanan yang perlu diantisipasi. Strategi yang diperlukan mencakup penguatan komunikasi antarlembaga, optimalisasi kanal digital, peningkatan literasi kebijakan masyarakat, penyederhanaan pesan kebijakan, serta penguatan kapasitas komunikasi di tingkat daerah. Kesimpulan: Efektivitas komunikasi kebijakan Bank Indonesia di era Digital 4.0 memerlukan penguatan kapasitas internal dan langkah antisipatif terhadap berbagai ancaman eksternal. Hasil penelitian memberikan dasar bagi pengembangan strategi komunikasi yang lebih adaptif, transparan, inklusif, dan mudah dipahami masyarakat.
Inclusive Financial Literacy for Deaf People: Accessibility Analysis of Game-Based Financial Education Media I Gst. Agung Pramesti Dwi Putri; A.A. Istri Ita Paramitha; Ni Wayan Nanik Suaryani Taro Putri; Ni Putu Setia Pratiwi; Kadek Bagastya Adi Widyadhana
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.v7i3.747

Abstract

Background: Limited access to visually accessible financial education remains a barrier for deaf people in understanding financial information and making responsible economic decisions. Objective: This study aims to analyze the accessibility of a game-based financial education medium for deaf people by examining user needs, the translation of financial content into visual and interactive elements, and user experience toward the developed prototype. Methods: This study employed a descriptive-evaluative mixed methods design using a design thinking approach comprising empathize, define, ideate, prototype, and testing stages. Data were collected through observation, interviews, user discussions, prototype testing, user experience evaluation, and a financial literacy questionnaire involving 30 deaf participants in Bali. Accessibility was positioned as the primary design principle by integrating visual communication needs into the development of the game-based financial education media. Results: The findings indicate that deaf users require financial education media with simple language, clear visuals, intuitive navigation, contextual examples, sign language videos, and direct feedback. The Cash Hero prototype showed improvement across all UEQ dimensions, with final scores ranging from 0.658 for efficiency to 1.725 for perspicuity. The average financial literacy index was 72.0%, with 60.0% of respondents categorized as having moderate financial literacy. These findings indicate that game-based learning can translate abstract financial concepts into more concrete, contextual, and interactive learning experiences. Conclusion: This study concludes that game-based financial education designed through design thinking can serve as an accessible learning medium for deaf people. Future research should develop the prototype into a functional mobile application.
The Effect of Profitability, Leverage, and Firm Size on Income Smoothing in Food and Beverage Companies Listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 Period Muhammad Zharfan Marsyafadhlan; Wiwin Aminah; Brady Rikumahu
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.v7i3.749

Abstract

Background: Financial performance in the food and beverage sector remained uneven through the pandemic and recovery, creating potential incentives to stabilize reported earnings. Objective: This study tests profitability, leverage, and firm size as determinants of income smoothing in Indonesian food and beverage firms during 2020–2024. Methods: Using a causal-comparative quantitative design, secondary financial data from 23 purposively selected firms produced 112 observations. ROA, DAR, log total assets, and the Eckel Index represented the study variables. Logistic regression was used to test the hypotheses. Results: The three predictors were jointly significant (Nagelkerke R² = 0.122). Profitability and leverage were positively significant, while firm size was negatively significant. Conclusion: The findings indicate that earnings-smoothing behavior varies with profitability, debt exposure, and company scale and provide evidence relevant to assessing financial-reporting quality.
Infectious Disease Risks and Human Security in the Skouw Border Area, Jayapura, Papua Melyana Ratana Pugu; Mariana Erny Buiney; Jose Jordan Imbiri
Journal of Business, Social and Technology Vol. 7 No. 4 (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.v7i4.756

Abstract

Background: The Skouw border area in Jayapura City is a highly mobile Indonesia–Papua New Guinea crossing point that is vulnerable to infectious disease transmission. Ecological conditions, cross-border mobility, limited health-seeking behavior, and institutional constraints create multidimensional threats to human security. Objective: This study analyzes ecological, social, and institutional factors associated with infectious disease risks, assesses local health service and surveillance capacity, and formulates human security-based interventions for the Skouw border area. Methods: An exploratory qualitative study with a descriptive-exploratory case study design was conducted through observation, in-depth interviews with health and border stakeholders, and document analysis. Data were analyzed using open, axial, and selective coding and validated through source and method triangulation. Results: The main infectious disease risks were malaria and acute respiratory infections (ARI), with 34 cases recorded in one quarter, comprising 17 malaria cases and 15 ARI cases. Cross-border mobility was reflected in 121 clinic visits, including 15 foreign nationals, while patients aged 19–59 years predominated, indicating potential impacts on economic security. Local health services, screening, environmental surveillance, laboratory services, and referral mechanisms were operational, but gaps remained in active surveillance, treatment adherence, community participation, data integration, and cross-sectoral coordination. Conclusion: Strengthening community-based early detection, malaria vector control, treatment adherence, inclusive border health services, risk communication, integrated health data, and cross-sectoral coordination is essential to building adaptive and resilient border health governance.
Perceived Organizational Support, Organizational Justice, and Psychological Capital: Their Impact on Organizational Citizenship Behavior Through Work Engagement Gregorius Agusto Revo Gumbara; Aryana Satrya
Journal of Business, Social and Technology Vol. 7 No. 4 (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/bustechno.v7i4.757

Abstract

Background: The thermoforming manufacturing industry faces operational challenges related to resin price volatility, stringent quality requirements, and shift-based production coordination. Organizational Citizenship Behavior (OCB) can support operational effectiveness through voluntary employee contributions. Objective: This study examines the effects of Perceived Organizational Support (POS), Organizational Justice (OJ), and Psychological Capital (PsyCap) on OCB through Work Engagement (WE) among permanent production employees in thermoforming manufacturing companies. Methods: This study used a quantitative cross-sectional survey with structured questionnaires. Data were analyzed using Covariance-Based Structural Equation Modeling (CB-SEM) with the Robust Maximum Likelihood Satorra-Bentler estimator in LISREL 8.8. Results: POS, OJ, and PsyCap positively influenced WE. POS, OJ, PsyCap, and WE also positively influenced OCB. WE partially mediated the relationships between POS, OJ, PsyCap, and OCB. OJ had the strongest effect on WE, while WE had the strongest effect on OCB. Conclusion: Organizational support, organizational justice, psychological capital, and work engagement play important roles in strengthening OCB among thermoforming production employees. These findings indicate that organizational and pers onal resources can encourage voluntary extra-role behavior both directly and through greater work engagement.
The Effect of Fraud Star on Financial Statement Fraud with Audit Quality as a Moderating Variable Ibnu Aburizal Nashruddien MS; Ahmad Juanda; Eko Handayanto
Journal of Business, Social and Technology Vol. 7 No. 4 (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.v7i4.762

Abstract

Background: Financial statement fraud can materially distort stakeholders' assessment of corporate performance and remains difficult to detect when managerial incentives and monitoring weaknesses coexist. Objective: This study examined the effects of Fraud Star elements—pressure, opportunity, rationalization, capability, and integrity—on financial statement fraud and assessed audit quality as a moderating mechanism in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Methods: A quantitative causal-comparative design was applied to secondary financial and annual-report data. Purposive sampling yielded 120 manufacturing companies and 600 firm-year observations. Financial statement fraud was measured using the Beneish M-Score. Audit quality was operationalized using public accounting firm size (Big Four versus non-Big Four) and audit tenure. The hypotheses were tested using pooled multiple linear regression and Moderated Regression Analysis (MRA). Results: Pressure, opportunity, rationalization, and capability were positively and significantly associated with financial statement fraud, whereas integrity showed a significant negative association. The model produced an Adjusted R² of 0.684. The interaction estimates indicated that audit quality weakened the positive associations of pressure, opportunity, rationalization, and capability with financial statement fraud and strengthened the negative association of integrity with financial statement fraud. Conclusion: The findings support the importance of stronger internal controls, management integrity, and rigorous external auditing in reducing financial statement fraud risk. The rationalization result should be interpreted cautiously because Total Accruals to Total Assets (TATA), used as its proxy, is also an input in the Beneish M-Score.
Capitalization Moderates the Role of Statutory Reserve Requirement and Macroprudential Intermediation Ratio on Sharia Financing Yudi Yudi
Journal of Business, Social and Technology Vol. 7 No. 4 (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.v7i4.797

Abstract

Background: Excessive credit increases access to the financial sector anad can create financial sector vulnerabilities through prudent credit standards and excessive credit growth. The Statutory Reserve Requirement and Macroprudential Intermediation Ratio are implemented to mitigate vulnerabilities within the financial sector by promoting prudent lending practices and limiting excessive credit expansion, which could otherwise contribute to economic instability. Objective: This is to show effect of statutory reserve requirement and macroprudential intermediation ratio on sharia financing, moderated by capitalization. Methods: It employs a regression analysis using the 2SLS method. The sample consists of 120 observations sourced from the OJK covering the period from 2016 to 2025. Results: The results demonstrate a positive effect of the macroprudential intermediation ratio on Sharia financing, whereas the statutory reserve requirement shows no significant effect. Capitalization influences Sharia financing; when interacted with the macroprudential intermediation ratio, it is shown to strengthen the relationship—a phenomenon termed "quasi-moderation." Conversely, when capitalization is interacted with the statutory reserve requirement, it does not strengthen the relationship—a case of "predictor moderation." Macroprudential intermediation ratio is the variable that has the biggest effect on sharia financing. Conclusion: The study offers original insights for regulators and practitioners regarding the role of capitalization in amplifying the effect of the macroprudential intermediation ratio on financing.
Clustering Pemesanan Spare Part K-Means di PT Prima Multi Peralatan Cabang Belawan Muhammad Tsaqif Al Mutawakkil Simbolon; Sriani Sriani
Journal of Business, Social and Technology Vol. 7 No. 4 (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.v7i4.801

Abstract

Latar belakang: Pengelolaan persediaan sparepart yang efektif sangat penting untuk mendukung kelancaran operasional peralatan pelabuhan. PT Prima Multi Peralatan Cabang Belawan mengelola data pemesanan sparepart dalam jumlah besar sehingga diperlukan pengelompokan secara sistematis berdasarkan tingkat kebutuhan untuk mendukung pengambilan keputusan persediaan. Tujuan: Penelitian ini bertujuan menerapkan algoritma K-Means Clustering untuk mengelompokkan data pemesanan sparepart pada Site Container Crane (CC) PT Prima Multi Peralatan Cabang Belawan berdasarkan jumlah dan frekuensi pemesanan. Metode: Penelitian menggunakan data purchase requisition pada Site Container Crane (CC) periode Januari hingga Juni 2024. Tahapan penelitian meliputi filtering data sparepart, cleaning dan agregasi data, normalisasi menggunakan Min-Max Scaling, penentuan jumlah cluster optimal menggunakan Elbow Method, proses clustering menggunakan K-Means, serta evaluasi cluster menggunakan Sum of Squared Error (SSE), Davies-Bouldin Index (DBI), dan Silhouette Coefficient Index (SCI). Hasil: Sebanyak 188 sparepart berhasil dikelompokkan menjadi tiga cluster. Cluster 0 (Jarang Dipesan) terdiri atas 169 item (89,9%), Cluster 1 (Cukup Sering Dipesan) sebanyak 16 item (8,5%), dan Cluster 2 (Sering Dipesan) sebanyak 3 item (1,6%). Evaluasi clustering menghasilkan nilai SSE sebesar 1,670368, DBI sebesar 0,369410, dan SCI sebesar 0,875059 yang menunjukkan kualitas clustering yang baik. Kesimpulan: Algoritma K-Means Clustering mampu mengelompokkan sparepart berdasarkan karakteristik pemesanannya dan dapat mendukung pengambilan keputusan persediaan dengan membantu perusahaan mengidentifikasi perbedaan tingkat kebutuhan sparepart.
Market Orientation, Product Innovation, and E-Commerce Adoption for Competitive Advantage: Evidence from the Ciayumajakuning Batik Industry Yusuf Yusuf
Journal of Business, Social and Technology Vol. 7 No. 4 (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.v7i4.821

Abstract

Background: The batik industry in the Ciayumajakuning region (Cirebon, Indramayu, Majalengka, and Kuningan), West Java, holds significant cultural and economic value. However, many small batik enterprises face challenges in product innovation, digital marketing adoption, and sustaining competitiveness amid rapid market changes. Objective: This study aims to examine the influence of market orientation on product innovation and e-commerce adoption, the effect of product innovation and e-commerce on competitive advantage, and the subsequent impact of competitive advantage on marketing performance in the small batik industry of the Ciayumajakuning region. Methods: This study adopted a quantitative approach using a survey method. Data were collected from 230 batik business owners/managers in the Ciayumajakuning region, drawn from a population of 529 registered small batik enterprises using proportionate stratified random sampling. Data analysis was performed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with SmartPLS software. Results: The results show that market orientation has a positive and significant effect on both product innovation (β = 0.521, t = 5.872) and e-commerce adoption (β = 0.487, t = 6.214). Product innovation (β = 0.438, t = 4.924) and e-commerce (β = 0.412, t = 5.342) each significantly influence competitive advantage. Furthermore, competitive advantage has a significant positive effect on marketing performance (β = 0.589, t = 6.451). All five hypotheses were accepted. Conclusion: Market orientation serves as a strategic foundation for driving product innovation and e-commerce adoption, which in turn strengthens competitive advantage and improves marketing performance.

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