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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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Factors Influence on Debt Maturity Structure (In Manufacturing Companies Registered on the IDX for the 2019 - 2021 Period) Surbakti, Feryanto; Hadiprajitno, P. Basuki
Journal of Business Social and Technology Vol. 5 No. 2 (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.v4i2.157

Abstract

This study examines the effectProfit Management, Company Size, Asset Maturity, Leverage on Debt Maturity Structure(Manufacturing Companies Registered on the IDX for the 2019 - 2021 period). The research population is pThe population for this research is all publicly listed companies on the IDX for the 2019-2021 period. The samples were taken based on purposive sampling, which means the criteria used are as follows: (a) Manufacturing companies listed on the IDX for 2019-2021, (b) Financial reports are accessible, (c) The required variable data is available.Furthermore, to perform data analysis, multiple linear regression through the use of SPSS software as a tool is used in this study. The research results show that hhypothesis 1 earnings management (DA) has a sig value of 0.027<0.05 and β1 -0.170<0 then H1 is accepted, meaning that earnings management has a negative effect on the structure of debt maturity. Hypothesis 2 firm size (SIZE) has a sig value of 0.000<0.05 and β2 0.018>0, so H2 is accepted, meaning that firm size has a positive influence on the structure of debt maturity. Hypothesis 3: asset maturity (ASMAT) has a sig value of 0.000<0.05 and β3 0.528>0, so H3 is accepted, meaning that asset maturity has a positive influence on the debt maturity structure. Hypothesis 4 leverage (DAR) has a sig value of 0.510> 0.05, so H4 is rejected, meaning that leverage has no effect on the structure of debt maturity.
The Influence of the Problem Solving Model on Science Subjects Ecosystem Material on the Learning Outcomes of Grade V Students of SDN 1 Kawo Year 2022/2023 Hajiji, Gilang Fastian; Makki, Muhammad; Tahir, Muhammad
Journal of Business Social and Technology Vol. 5 No. 2 (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.v4i2.161

Abstract

The purpose of this study was to determine the effect of the application of the Problem Solving method on the learning outcomes of Natural Sciences in class V SDN 1 Kawo. The type of research used by researchers in this study is the type of Quasi Experimental Design. The research method used is experimental research. In this study, there were two class groups, namely the experimental class and the control class. The experimental class is a class that is given treatment in the form of Problem Solving methods while the control class is a class that uses conventional methods. Based on the results of data analysis and discussion entitled the influence of problem solving models on science lessons, ecosystem material on the learning outcomes of grade V students of SDN 1 Kawo, there are t test results and it is known that the average pre-test is 18.21 after a post-test of 21.00 so that the increase is 2.79. Furthermore, based on the t test, a calculated value of 15.694 was obtained. The t value of the table with df 32 at a significant level of 5% is 2.037. Therefore t count> ttableOr ( 15.694 > 2.037) and the significance value is smaller than 0.05 (0.00 < 0.05) so that it can be stated that there is a significant increase in the learning outcomes score of experimental group students or those given learning with the Problem Solving model.
Analysis of Institutional Ownership, Audit Committee, Investment Opportunity Set, on Accounting Conservatism with Capital Intensity as Variable Moderation Kurniawan, Frengki
Journal of Business Social and Technology Vol. 5 No. 2 (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.v4i2.162

Abstract

This study aims to examine institutional ownership, audit committees, and investment opportunity sets on accounting conservatism which is moderated by capital intensity. The purposive sampling method was used as a method in collecting research data and the multiple regression equation model was used as a statistical analysis tool with the SPSS 25 application. The sample in this study were 23 issuers on the Indonesia Stock Exchange, especially manufacturing sector companies whose financial reports had been published for 4 (four) years. four) years from 2018 to 2021. Based on the results of this study, it shows that audit quality, capital intensity, institutional ownership, audit quality capital intensity, capital intensity, investment opportunity set have an effect on accounting conservatism. Meanwhile, institutional ownership and investment opportunity set have no effect on accounting conservatism.
Validitas Buku Model Pembelajaran Kolaboratif Berbasis Masalah Untuk Meningkatkan Kemampuan Berpikir Kreatif dan Metakognitif Mahasiswa Hidayah, Rusly; Fajaroh, Fauziatul; Parlan, Parlan; Dasna, I Wayan; Nendi, Ikhsan
Journal of Business Social and Technology Vol. 5 No. 2 (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.v4i2.163

Abstract

Berpikir kreatif dan metakognitif termasuk dalam ranah berpikir tingkat tinggi yang melibatkan kontrol aktif dalam proses kognitif untuk memecahkan suatu masalah. Berbagai upaya untuk meningkatkan penguasaan berpikir kreatif dan keterampilan metakognitif sangat diperlukan, salah satunya melalui penggunaan buku model pembelajaran kolaboratif berdasarkan masalah yang merangsang kemampuan berpikir kreatif dan metakognitif siswa. Riset ini menggunakan metode penelitian dan pengembangan (R&D) ini bertujuan untuk menguji validitas buku model pembelajaran kolaboratif berbasis masalah. Sedangkan pengumpulan data menggunakan metode angket. Pengembangan buku menggunakan model Plomp, sehingg penggunaan buku perlu divalidasi, dalam hal ini buku divalidasi oleh tiga orang ahli menggunakan V Aiken, hasil validasi menunjukkan validitas isi 0,919 oleh pakar, validitas konstruk 0,903 oleh pakar dengan kategori valid dan dapat digunakan untuk mengetahui peningkatan kemampuan berpikir kreatif dan metakognitif siswa. Disarankan kepada dosen untuk menerapkan model buku pembelajaran berbasis masalah kolaboratif dan menekankan berpikir kreatif dan keterampilan metakognitif dalam proses pembelajaran.
Empowering Women Fishpond in Developing the Home Business of the Milk Fish Crackers Industry Tranggono, Didiek; Budiwitjaksono, Gideon Setyo; Pratiwi, Yunita Satya
Journal of Business Social and Technology Vol. 5 No. 2 (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.v4i2.164

Abstract

The development of milkfish farming in traditional ponds must of course be based on the potential possessed. One of the most important potentials is the local knowledge of the community about the cultivation system in ponds. The Program for the Application of Research Results for the Community (PIHAT), is directed to provide knowledge and insight to group partners related to the development of milkfish cracker products by improving packaging design, adding shrimp cracker products, and payus fish crackers, as well as marketing management including online marketing, so that a suitable marketing network development model can be obtained and smooth productivity and sales. Meanwhile, the target of the PIHAT Program is the development of milkfish cracker business as an additional source of income for fishing families in Kalanganyar Village, so that more comprehensive knowledge can be achieved on how to increase milkfish cracker production including how to market effectively and efficiently. This series of activities is in addition to identifying partner problems, finding solutions, monitoring, and packaging of milkfish cracker products in supporting marketing; The output of activities is websites, catalogs, scientific articles in accredited national journals, increasing knowledge, improving product quality, improving packaging quality, and improving marketing management. The results achieved in this service activity are that KUB Planet Bandeng which is an average fisherwoman has improved in quality both in terms of taste, packaging, and marketing network.
Analysis of Problems Implementing Online Learning in the Covid-19 Pandemic Period in Biology Learning at SMAN 1 Lingsar Elmiatun, Elmiatun; Setiadi, Dadi; Sendijadi, Prapti
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.v4i2.166

Abstract

This study aims to describe the problems faced by grade XI science students during the Covid 19 Pandemic in biology subjects at SMA Negeri 1 Lingsar. The type of research used is descriptive survey research with a qualitative descriptive approach. Data and data sources were obtained directly from research subjects, namely 47 students of grade XI Science 1 and 2. Data collection in research using questionnaire instruments in the form of closed statements. The data analysis technique used is qualitative descriptive analysis with Likert scale. Based on the results of the study, the problems of implementing online learning during the Covid-19 pandemic in biology subjects in class XI Science 2 and 3 at SMAN 1 Lingsar showed problems, namely: related to personal facilities (73.62%), networks (70.64%), economics (69.36%), methods (67.66%), media (67.66%), learning motivation (68.94%), and overloaded tasks (69.36%). The lowest response from students in grade XI Science 2 and 3 in biology subjects at SMAN 1 Lingsar was in the 1st item (44.26%), 4th (49.79%), 8th (65.96%), 9th (61.70%), 11th (61.70%), and 12th (57.87%) with varied answer categories with an average percentage of 52.83%, this shows that this statement indicates that the complex problems faced in the implementation of online learning during the Covid 19 pandemic in biology subjects at SMA Negeri 1 Lingsar, and there needs to be serious handling if you want to return to using the online system. Based on the results of the study, it can be concluded that online learning in biology subjects in class XI Science 2 and 3 has not been carried out well at SMA Negeri 1 Lingsar and there needs to be a review.
Analysis of Language Rules in the Description Text of Class V SDN 2 Karang Bayan Students for the 2021/2022 Academic Year Widiada, I Ketut; Tahir, Muhammad; Rinjani, Laura
Journal of Business Social and Technology Vol. 5 No. 2 (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.v4i2.167

Abstract

This study aims to describe the use of language rules in the description text of grade V students of SDN 2 Karang Bayan for the 2021/2022 school year. The subjects of this study were class V students consisting of 16 male students and 12 female students. The object of this study are sentences on the student's description text. The data collection technique used is documentation of the results of student description texts written individually. The type of research used is descriptive qualitative, which is research that aims to describe data in the form of description text related to the linguistic rules of description text with words clearly and in detail. Data processing used by researchers is reading all student description texts, marking errors by coding, grouping data according to the type of error, describing errors, and correcting errors. The results of this study show that the use of linguistic rules in student description texts includes 11 aspects, including nouns, adjectives, transitive verbs, adverbs, standard and non-standard words, connotations and denotations, self-created words, the use of capital letters, word writing, punctuation writing, and figurative language. The use of linguistic rules in student description texts is categorized as very low because it reaches a percentage of 44%. This means that there are still many students who are wrong in using language rules when writing. Meanwhile, the use of inappropriate language rules reached a percentage of 56%. Most students do not apply the rules when writing, especially in writing student description texts. The most common mistakes made by students on the use of capital letters and punctuation writing. Indications that cause errors occur because they are still affected by everyday language and students' inaccuracy after the end of sentences using appropriate punctuation marks so that students do not pay attention to good and correct language rules.
Children's Addictive Behavior in Watching Animation on Youtube, What is the Solution? Rohmiatun, Indah
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.v6i1.254

Abstract

In this modern era, many entertainment media are easily accessible to children via Youtube. Along with the progress and evolution of educational knowledge and technology, the role of parents in early childhood education is very important. Parents need to understand and learn about every latest knowledge and technology in this era full of various challenges. Many parents do not realize that gadget addiction can be dangerous because it can damage children's mental and physical health. Some parents don't even realize when their children spend 3 hours or even the whole day watching YouTube without a break. Situations like this can indicate when the child has experienced addiction. Based on the results, researchers want to provide an understanding of parents related to children who are addicted to animated YouTube content using an interpersonal communication approach.  With parental guidance, the selection of animated content on the elements of learning methods and watching together actively can reduce the potential for excessive addiction and the weakness of watching negative animated content. The selection of animations such as Nussa and Rara as children's shows is an educational selection. This animation includes good character education, so it is suitable for shaping children's character if introduced early.
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

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