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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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The Role of Work Attachment as a Mediator of the Influence of Psychological Capital and Organizational Support on Employees' Innovative Behavior Laily Musyrifah; Osly Usman
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/bustechno.v7i3.690

Abstract

Background: Employee innovation is increasingly important for public organizations that must improve services while operating within procedural constraints. Objective: This study examined whether perceived organizational support (POS) and psychological capital (PsyCAP) explain innovative work behavior (IWB), and whether work engagement carries either effect. Methods: Survey data were obtained from 100 employees of the Technology and Information Data Center, Ministry of Primary and Secondary Education, using simple random sampling. Responses to a five-point Likert instrument were analyzed with PLS-SEM in SmartPLS 4. Measurement quality and structural paths were assessed, followed by bootstrap tests of direct and indirect effects. Results: PsyCAP was associated with IWB (β = 0.628; p = 0.001) and work engagement (β = 0.818; p < 0.001). POS predicted PsyCAP (β = 0.658; p < 0.001) but not IWB directly (β = -0.069; p = 0.265). Work engagement did not significantly predict IWB (β = 0.292; p = 0.070). The indirect POS-PsyCAP-IWB pathway was significant (β = 0.413; p = 0.006), whereas pathways ending through work engagement were not supported. Conclusion: The findings place PsyCAP, rather than engagement, as the principal psychological pathway linking organizational support with innovative behavior.
Services and Fulfillment of The Rights of Correctional Inmates (A Case Study at Class IIB Prison Mojokerto) Kinayung Nirwana; Subekti Subekti; Ernu Widodo
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/bustechno.v7i3.732

Abstract

Background: Prison overcrowding is a major challenge that can undermine the fulfillment of correctional inmates’ rights and the rehabilitative function of correctional institutions. In Indonesia, overcrowding remains a persistent problem, particularly in regional correctional facilities with limited infrastructure and human resources. Objective: This study examines the implementation of correctional inmates’ rights at Class IIB Mojokerto Prison, identifies obstacles to rights fulfillment, and analyzes their implications for rehabilitation and social reintegration. Methods: This study employed an empirical socio-legal method with a qualitative descriptive case study approach. Data were collected through observation, in-depth interviews with 12 purposively selected informants, and documentation. Data were analyzed using the Miles-Huberman interactive model through data condensation, categorization, theme extraction, and conclusion verification. Results: The fulfillment of basic rights, including worship, food, clean water, health services, family communication, and coaching programs, has been normatively implemented. However, severe overcrowding significantly limits the effectiveness and quality of these services. In April 2025, the prison housed 1,029 inmates against an ideal capacity of 344, representing 299% occupancy. The condition particularly affects vulnerable groups, including children, women, and elderly inmates, due to limitations in facilities, health services, personnel, and rehabilitation programs Conclusion: The findings demonstrate a gap between normative rights guarantees and their practical fulfillment, primarily caused by structural resource constraints. Correctional reform should prioritize reducing overcrowding, improving infrastructure, strengthening professional personnel, and developing human rights-based rehabilitation programs to support effective social reintegration.
Financial Performance and Financial Flexibility in Mining Service Companies (A Case Study of PT XYZ) Didit Pramadi; Noer Azam Achsani; Tony Irawan
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/bustechno.v7i3.734

Abstract

Background: The rapid expansion of Indonesia’s coal mining industry requires mining service companies to maintain strong financial performance and financial flexibility to support investment and sustainable growth. Corporate transformation may improve operational performance but can also increase capital expenditure and debt. Objective: This study evaluates the financial performance of PT XYZ before and after its corporate transformation and examines the effects of financial performance indicators on financial flexibility. Methods: This quantitative time-series study uses quarterly financial data from PT XYZ for 2013–2023, comprising 44 observations. Financial performance is measured using Return on Assets (ROA), Current Ratio (CR), Debt to Asset Ratio (DAR), Total Asset Turnover (TATO), and Investment Activity (INV), while financial flexibility is measured using the Cash Debt Coverage Ratio. The Autoregressive Distributed Lag (ARDL) approach is employed to examine short- and long-run relationships. Results: Financial performance and financial flexibility improved after the transformation, although leverage increased. ARDL results show that ROA has a significant positive effect on financial flexibility in both the short and long run. DAR has a significant negative effect in both periods, while INV has a significant positive effect. CR has a significant negative effect only in the short run, whereas TATO has no significant effect. The bounds test confirms a long-run cointegration relationship (F-statistic = 8.97). Conclusion: Corporate transformation improved PT XYZ’s financial performance and financial flexibility. Profitability and productive investment strengthen financial flexibility, whereas higher leverage constrains it. Sustainable financial resilience therefore requires a balance between profitable growth, and productive investment.
Online Reviews in SKU-level Demand Forecasting Using Global Cross-Learning LSTM Ivan Michael Siregar; Irfan Muhammad Fauzi
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.v7i4.755

Abstract

Background: Daily SKU-level demand forecasting is challenging in zero-inflated e-commerce data because absolute-error optimization can favor zero forecasts and fail to capture demand activation. Objective: This study evaluates a Global Cross-Learning LSTM that combines transaction history, structural sparsity markers, and online-review signals as behavioral proxies. Methods: Computational forecasting experiments used daily SKU-level transaction and review data from the Amazon and Olist datasets. Four ablation configurations (M0–M3) were compared with SES, Croston, and SBA using MASE, RMSSE, and AMSE. The LSTM used a 30-day lookback window, 50 units, the Adam optimizer, a batch size of 128, 20 epochs, and Huber loss. Paired differences across 22 entities were assessed using the Wilcoxon signed-rank test. Results: Across the full timeline, M0 obtained the lowest MASE (0.4243), reflecting the advantage of zero forecasts on inactive days. During activation windows, however, M3 reduced AMSE from 0.7769 to 0.6195 and produced a statistically significant improvement in RMSSE (p < 0.05). Global pooling also supported forecasting for cold-start and lumpy-demand items. Conclusion: The findings support Proxy Theory by indicating that review volume and valence can provide leading information before sufficient transaction data accumulate. Theoretically, the study links behavioral proxies with global representation learning for intermittent demand. Practically, the model can inform replenishment and safety-stock decisions by reducing underforecasting during demand activation. The novelty lies in jointly evaluating online-review proxies and global cross-learning at the SKU level under lifecycle-specific conditions.
Audience Interpretation of AI-Driven Product Visualization and Virtual Influencers in Culinary Marketing: S–O–R and Parasocial Approaches Fitri Firdausi Nuzula
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.v7i4.777

Abstract

Background: Artificial intelligence has transformed how culinary products are visualized and communicated in digital marketing. Objective: This study develops a model of audience interpretation of AI-driven product visualization and virtual influencers in culinary digital marketing by integrating the Stimulus–Organism–Response (S–O–R) framework and Parasocial Interaction Theory. Methods: An interpretive qualitative approach with a phenomenological design was applied. Data were obtained from 12 informants: 10 audience members aged 18–35 who had encountered AI-driven culinary content on Instagram or TikTok, one digital marketing practitioner, and one AI expert. In-depth interviews, digital observations, and documentation were analyzed using NVivo 15 through open, axial, and selective coding, thematic categorization, and triangulation. Results: The findings show that AI-driven product visualization and virtual influencers function as stimuli that attract initial attention through aesthetic, modern, and realistic visuals. Audiences process these stimuli through cognitive, affective, and conative evaluations, including assessments of visual realism, message credibility, AI transparency, emotional appeal, uncertainty, and content authenticity. Audience responses appear in the form of engagement, information seeking, intention to try, and purchase intention, but depend on the consistency between promotional visuals and the actual products. Conclusion: This study recommends a human–AI hybrid strategy combining AI-generated visual appeal, transparency, authentic evidence, and human involvement.
The Role of Religiosity in Moderating the Influence of Individual Factors and Artificial Intelligence on Audit Quality Nur Andhyk Prihatmoko; Haris Sarwoko
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/bustechno.v7i3.744

Abstract

Background: High-quality auditing is essential for transparent and accountable public financial management. However, audit manipulation, bribery cases, and inconsistent findings in prior studies indicate that the determinants of audit quality have not yet been fully established. Objective: This study examines the effects of organizational commitment, competence, work pressure, artificial intelligence (AI), and religiosity on audit quality among auditors of the Audit Board of the Republic of Indonesia (BPK) and evaluates the moderating role of religiosity Methods: Data were obtained through an online survey of 92 Junior Expert Auditors at the BPK Head Office, selected using cluster random sampling from a population of 1,091 auditors, and analyzed using partial least squares structural equation modeling (PLS-SEM) with SmartPLS 4. Results: Audit quality increases with competence (β = 0.555), religiosity (β = 0.389), and AI (β = 0.174), but decreases with work pressure (β = −0.154); organizational commitment does not have a significant effect. The model explains 59.3% of the variance in audit quality, and religiosity significantly moderates only the relationship between AI and audit quality (β = 0.135; p = 0.007). Conclusion: Within BPK, professional capability and personal moral values contribute more strongly to audit quality than institutional loyalty. Religiosity also provides ethical guidance for the professional use of AI. Accordingly, BPK should emphasize competence development, balanced workload management, integrity strengthening, and responsible digital audit transformation.

Page 29 of 29 | Total Record : 286

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