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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 160 Documents
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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.
The Design Of Project Risk Management To Mitigate Project Delay In the Onshore Construction Industry (Case: Shore Protection Project)CTION INDUSTRY (CASE: SHORE PROTECTION PROJECT) 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

This study aims to design a project risk management system to mitigate delays in the land-based construction industry, using a case study of the PT Sabar Sejahtera coastal protection project. The project experienced a three-month delay, resulting in financial losses and lost business opportunities due to a lump-sum contract. The methods employed included both qualitative and quantitative approaches, with primary data collected through focus group discussions with project stakeholders and secondary data sourced from internal company documents. Root cause analysis used a Current Reality Tree (CRT) to identify the causes of delays, while solutions were visualized through a Future Reality Tree (FRT). Risk evaluation was conducted using a Failure Mode and Effects Analysis (FMEA) to calculate the Risk Priority Number (RPN), as well as the application of a risk management framework based on the PMBOK 6th Edition. The results showed that the leading causes of delays were systematic errors at the tendering and planning stages, as well as the unavailability of a risk mitigation plan. These two factors caused a domino effect on procurement, equipment, schedules, and the confidence of the main contractor. Proposed solutions included improving the tendering and planning system by involving various departments early and implementing the complete PMBOK risk management cycle. The implications of this study highlight the importance of a structured risk management system in preventing similar project delays in the future. This study also provides strategic guidance for improving the efficiency and control of construction projects in complex work 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

Entrepreneurial orientation (EO) has been widely recognized as a crucial driver of business success, particularly for small enterprises operating in competitive markets.  This study aims to address this gap by examining the impact of EO on small business success in Indonesia. This study investigates the effect of EO dimensions—innovativeness, proactiveness, and risk-taking—on the success of small businesses in Indonesia. Using a quantitative approach with survey data collected from 150 small business owners across various sectors, the study applies multiple regression analysis to assess the relationships. The results reveal that innovativeness and proactiveness have a significant positive effect on business success, while risk-taking shows a moderate influence. These findings underscore the importance for small business owners to adopt innovative practices and proactively capitalize on market opportunities while mitigating risk. This research contributes to the growing body of literature on entrepreneurship in emerging markets, offering practical insights for entrepreneurs and policymakers on fostering 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

Baluran National Park, which spans across Situbondo and Banyuwangi Regencies, presents an important case for understanding how different regional strategies affect community-based tourism (CBT) outcomes. These two regions employ distinct governance models in managing their tourism potential, resulting in varied levels of community participation, technological integration, and institutional readiness. This study aims to examine and compare community-based tourism development models applied in two strategic areas, namely Baluran National Park, located in Situbondo Regency, and Banyuwangi Regency. This study will focus on Community Capacity Building Efforts, local citizen participation. This study employs a qualitative approach, drawing on literature studies from various scientific journal references and academic literature. The findings of this study indicate that the approach to tourism development in each regional regulation, particularly in Situbondo, emphasizes local output as the foundation for its development. This study suggests that policy harmony and increasing the capacity of local communities are essential foundations for sustainable tourism development.
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

Pembangunan Gedung Unit Kesehatan Sekolah (UKS) di Sekolah Dasar Negeri 1 Banu-Banua Jaya (BBJ) merupakan bagian dari penguatan infrastruktur pendidikan dasar yang berada di wilayah pesisir dengan akses layanan kesehatan yang terbatas. Dalam konteks ini, perencanaan yang matang diperlukan untuk menghindari keterlambatan dan pembengkakan biaya proyek. Penelitian ini bertujuan untuk merencanakan penjadwalan proyek pembangunan gedung UKS menggunakan metode Critical Path Method (CPM) guna meningkatkan efisiensi dan efektivitas pelaksanaan. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan data primer yang diperoleh melalui wawancara dan observasi lapangan, serta data sekunder berupa dokumen Rencana Anggaran Biaya (RAB). Data RAB diolah dengan mengidentifikasi aktivitas proyek, menentukan durasi, dan membentuk jaringan kerja proyek untuk menghitung jalur kritis. 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, lebih cepat 25 hari dibandingkan kontrak awal selama 214 hari. Implikasi dari penerapan metode CPM ini menunjukkan bahwa manajemen proyek yang berbasis perencanaan teknis dan visualisasi jaringan kerja mampu membantu pelaksana proyek dalam mengoptimalkan penggunaan waktu dan sumber daya serta mengantisipasi potensi keterlambatan secara lebih sistematis.
Elements That Contribute to Customer Satisfaction Danibrata, Aulia; Sutrisno, Nuno; Kusuma , Gabriel Adinda Vidya
Journal of Business Social and Technology Vol. 5 No. 1 (2024): 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.v4i1.115

Abstract

The telecommunications business situation in Indonesia currently plays an essential role in the national economy. The rapid advancement of technology in Indonesia is increasing, which causes a high need for adequate telecommunication facilities. This telecommunications need aims to support ease in disseminating information and a tool for communicating from one place to another. The essence of this study is to determine the effect of brand trust, brand equity, and social media marketing on brand loyalty among Telkomsel users. The method used is descriptive quantitative and data collection using primary data in the form of a questionnaire. Respondents in this study were individuals who bought the products at least three times in a particular time. The respondents who were determined by the study were 203 sample people. The analysis technique used is Structural Equation Modeling. The results of this study indicate that brand trust and equity affect brand loyalty, while social media marketing has no effect on brand loyalty. As well as with the outbreak of the COVID-19 virus, the spread is only through online surveys, which are less efficient because they need to interact directly with respondents. This study successfully obtained 214 respondents but only 203 valid or usable data.
Influence Analysisloan Information on Interest Rate in Peer to Peer Lending Maria, Evi; Hadiprajitno, P. Basuki
Journal of Business Social and Technology Vol. 5 No. 1 (2024): 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.v4i2.154

Abstract

Technology has developed rapidly and affected every community's life. This condition was also supported by the occurrence of a pandemic in early 2020 which resulted in restrictions on mobility between individuals and other humans to reduce the spread of the virus which resulted in a crisis. One of the technological developments in the financial sector is loan products through the Peer to Peer platform. Namely transactions that use an online platform that functions as an intermediary that connects borrowers and lenders to carry out lending and borrowing transactions without meeting physically. P2P transaction mechanisms that are carried out directly between borrowers and investors provide risk directly to investors for the success of their funding through the P2P platform. Therefore, in conducting a direct analysis of the loans to be financed, investors must have adequate information so that they can make the best analysis for the financing they are doing. This mechanism allows for information asymmetry on the part of borrowers and investors. The level of trust from lenders is an important factor that will influence their decision as investors to provide funds to borrowers. This confidence can be obtained, among other things, by studying the various available information. In addition, there is the phenomenon of an increase in borrowers and lenders in P2P transactions in Indonesia. It is necessary to pay attention to whether this decision affects interest rates for lending through P2P platforms.
Analysis of the Influence of Internal Factors, External Factors and Bank Risk Factors on Rural Banks Performance Ariyanto, Setia; Hadiprajitno, P. Basuki
Journal of Business Social and Technology Vol. 5 No. 1 (2024): 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.v4i2.155

Abstract

This study aims to prove the influence of bank internal factors, bank external factors and bank risk factors on the performance of Rural Banks (BPR). The research was conducted on BPRs that were categorized as BPRKU 3 with a core capital of at least IDR 50 billion at the end of 2021. The total sample of BPRKU 3 tested was 75 BPRs with a data period of 2016-2021. Data were analyzed using a quantitative approach using the SEM-PLS method through the SmartPLS 3 application. The results showed that internal factors had no effect on financial performance. While external factors have a positive and significant effect on financial performance while risk factors have a negative and significant effect on BPR financial performance.
Consumer Behavior Analysis in Buying Used Cars through Electronic-Based Auction Applications OLX Autos Semarang City Adityamurti, Enggar; Kusumawardhani, Amie
Journal of Business Social and Technology Vol. 5 No. 1 (2024): 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.v4i2.156

Abstract

This research examines OLX Autos users, namely one of the electronic service providers available for fast processing and fulfillment of each transaction related to electronic automotive auctions in Indonesia. This study aims to determine the effect of attitudes and subjective norms on purchase intentions and their influence on purchasing decisions at OLX Autos electronic auctions. The sample used in this study was 175 respondents or users of the OLX Autos application. The data analysis method used in this study is Partial Least Square using Smartpls software. The test results show that attitudes have a positive and significant effect on purchase intention. Subjective Norms have a positive and significant effect on purchase intention. Attitude has a positive and significant effect on purchasing decisions. Subjective norms have a positive and significant effect on purchasing decisions. And buying interest has a positive and significant effect on purchasing decisions.

Page 7 of 16 | Total Record : 160

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