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Jurnal Ekonomi, Teknologi dan Bisnis
Published by Al-Makki Publisher
ISSN : 2964903X     EISSN : 29629330     DOI : https://doi.org/10.57185/jetbis
Core Subject : Economy, Science, Engineering,
Astronomy Economics, Econometrics & Finance Engineering Industrial & Manufacturing Engineering Mechanical Engineering
urnal Ekonomi, Teknologi dan Bisnis (JETBIS) is a double blind peer-reviewed academic journal and open access to social and scientific fields. The journal is published monthly once by Al-Makki Publisher. Jurnal Ekonomi, Teknologi dan Bisnis (JETBIS) provides a means for sustained discussion of relevant issues that fall within the focus and scopes of the journal which can be examined empirically. The journal publishes research articles covering all aspects of Economic, Technology and Business, ranging from Economics, Management, Accounting, entrepreneurship, Business, MSME and Technology that belong to the Economic, Technology and Business context.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 395 Documents
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University Size and Sustainability Disclosure in Indonesian Public Universities: Evidence from Sustainability Accounting and ESG Perspectives Nur Wahyu Ningsih; Sudrajat
Jurnal Ekonomi, Teknologi dan Bisnis Vol. 5 No. 7 (2026): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/7hd9fy70

Abstract

This research investigates the effect of university size on sustainability disclosure among Indonesian public universities. Sustainability disclosure has become increasingly important, as higher education institutions are expected to demonstrate accountability regarding environmental, social, and governance (ESG) performance. Despite growing international attention to sustainability reporting, disclosure practices among Indonesian public universities remain limited. Drawing on Legitimacy Theory and Resource-Based View Theory, this research argues that larger universities possess greater organizational resources, broader stakeholder exposure, and stronger legitimacy pressures that encourage sustainability disclosure. Using panel data from 22 Indonesian public universities from 2020 to 2024, university size is measured by the total number of enrolled students, while sustainability disclosure is assessed using the Campus Sustainability Assessment Tool (CSAT). The findings are expected to demonstrate that university size positively influences sustainability disclosure. This study contributes to the sustainability accounting literature by extending the determinants of sustainability disclosure from corporate settings to higher education institutions and highlighting the importance of institutional capacity in promoting ESG accountability. The findings also provide practical implications for university leaders to strengthen sustainability reporting systems as institutional scale expands and for policymakers to develop national sustainability reporting guidelines specifically designed for higher education institutions.
Transformasi Sistem Pengendalian Manajemen di Era Digital: Kajian Kepustakaan mengenai Digitalisasi, Sistem Pengendalian Manajemen, dan Kinerja Organisasi Riska Rahayu; Aceng Abdul Hamid
Jurnal Ekonomi, Teknologi dan Bisnis Vol. 5 No. 6 (2026): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/3nhcjs13

Abstract

Digital transformation has fundamentally reshaped the way organizations design and operate their Management Control Systems (MCS), yet most prior studies still examine the strategic, behavioral, and digital dimensions of MCS separately, leaving their conceptual interrelation insufficiently mapped. This article aims to map the development of MCS concepts from a classical toward a digital perspective, to analyze the interrelation among the strategic, behavioral, and digital dimensions of contemporary MCS, and to formulate a theoretical proposition regarding the relationship between MCS digitalization and improved organizational performance. This study employs a qualitative approach through library research, with data collected via documentation techniques from relevant journal articles, books, and official institutional reports, and analyzed using content analysis and thematic analysis techniques through data reduction, data display, and conclusion drawing. The findings show that MCS has transformed across four main dimensions (tasks, instruments, organization, and behavior) that can be synthesized into three broader dimensions—strategic control, behavioral control, and digital control—which are interrelated and mutually reinforcing. MCS digitalization is found to be positively associated with improved organizational performance across financial, operational, managerial, and accountability dimensions, although this relationship is contingent and strongly influenced by human resource readiness, technological infrastructure, digital leadership, and organizational culture. This study contributes an integrative three-dimensional framework of digital MCS that may serve as a conceptual foundation for further empirical research as well as for management control practice in the digital era.
Design and Development of The Data Requestand Statistical Service (Tanya Akses Statistik/TANGKIS) Website Information System with an Automatic Email Notification Feature at the Central Bureau of Statistics of East Lampung Regency Siti Amanaturtohmah; Imam Mualim; Nuari Anisa Sivi
Jurnal Ekonomi, Teknologi dan Bisnis Vol. 5 No. 3 (2026): Jurnal Ekonomi, Teknologi dan Bisnis
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/6xs0cr29

Abstract

The Integrated Statistical Service (PST) at BPS East Lampung Regency handles a high volume of data requests from researchers, government agencies, students, and private institutions through its front-line channel, TANGKIS. This service currently relies on walk-in visits, manual logbook recording, and unstructured WhatsApp or email correspondence, causing delayed processing, inconsistent follow-up, difficult status tracking, and the absence of formal notification when requested data is ready. This study aims to design and develop a web-based TANGKIS information system with an automatic email notification feature to digitize and streamline the request workflow. The system was developed using the SDLC Waterfall model, with UML-based design, PHP and Laravel implementation, a MySQL database, and PHPMailer integrated with SMTP, then evaluated through Black Box Testing and a dedicated notification reliability assessment. Black Box Testing of 20 functional features achieved 100% validity, while 30 simulated requests reached a 100% email delivery rate with an average latency of 4.8 seconds, reducing data-readiness awareness time from one to three days to under one minute. These results imply that a low-cost, event-driven email notification architecture can meaningfully strengthen the efficiency, transparency, and responsiveness of statistical public service, supporting the digital transformation of regional government statistical services.
Mengelola Perubahan dan Manajemen Stres dalam Organisasi: Sebuah Kajian Literatur dalam Perspektif Perilaku Dan Budaya Organisasi Nia Aghniyatul Ilmi; Muhammad Naufal Harits; Eka Febrian Nugraha; Lili Karmela Fitriani
Jurnal Ekonomi, Teknologi dan Bisnis Vol. 5 No. 4 (2026): Jurnal Ekonomi, Teknologi dan Bisnis
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/42n4sb79

Abstract

Perubahan organisasi merupakan fenomena yang tidak dapat dihindari akibat dinamika lingkungan bisnis yang terus berkembang, mulai dari perkembangan teknologi, pergeseran pasar, hingga tuntutan daya saing. Di sisi lain, proses perubahan kerap memunculkan tekanan psikologis atau stres kerja yang, apabila tidak dikelola dengan tepat, dapat menurunkan kinerja dan kesejahteraan karyawan. Penelitian ini bertujuan mengkaji secara konseptual keterkaitan antara manajemen perubahan dan manajemen stres dalam organisasi melalui pendekatan tinjauan literatur (literature review). Metode yang digunakan adalah deskriptif-kualitatif dengan menelaah berbagai sumber pustaka relevan, meliputi teori perubahan model Kurt Lewin, model delapan langkah John Kotter, serta konsep manajemen stres pada level individu dan organisasi. Hasil kajian menunjukkan bahwa keberhasilan implementasi perubahan sangat dipengaruhi oleh kemampuan pemimpin dalam mengomunikasikan visi secara jelas, melibatkan karyawan dalam proses perubahan, serta menyediakan pelatihan dan dukungan manajerial yang konsisten. Selain itu, stres kerja yang timbul akibat proses perubahan dapat diminimalkan melalui kombinasi strategi individu, seperti olahraga, manajemen waktu, dan istirahat yang cukup, dengan strategi organisasi, seperti penciptaan lingkungan kerja yang sehat, dukungan sosial, program kesejahteraan, dan fleksibilitas kerja. Kajian ini menyimpulkan bahwa organisasi yang mampu mengintegrasikan manajemen perubahan dengan manajemen stres secara simultan akan lebih siap membangun budaya organisasi yang adaptif, resilien, dan berkelanjutan.
Android-Based Student Attendance Information System Using Real-Time Notification to Parents at Mts Wasilatul Huda Sukadana, East Lampung Maulana Ihsan; Imam Mualim; Nuari Anisa Sivi
Jurnal Ekonomi, Teknologi dan Bisnis Vol. 5 No. 4 (2026): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/m12fk710

Abstract

Student attendance recording at MTs Wasilatul Huda Sukadana, East Lampung, is currently managed manually using paper-based attendance books, resulting in delayed attendance recapitulation, the risk of document loss, and the absence of real-time communication with parents. Consequently, parents often remain unaware of their children's attendance status until the end of the semester, reducing opportunities for timely intervention. This study aims to develop an Android-based student attendance information system integrated with real-time parental notifications. The system was developed using the Software Development Life Cycle (SDLC) with the Waterfall model, including requirements analysis, UML-based system design, implementation using Flutter, Laravel RESTful API, MySQL, and Firebase Cloud Messaging (FCM), followed by Black Box Testing. The developed application enables teachers to record attendance through manual input or QR-code scanning, while parents instantly receive notifications containing attendance status, recording time, and remarks. Testing of 24 functional features achieved a 100% validity rate. Notification performance evaluation across 50 simulated attendance events showed a 100% delivery success rate with an average latency of 2.3 seconds. The average time for parents to receive attendance information decreased from several hours to less than five seconds. The study concludes that the system significantly enhances the timeliness, accuracy, and transparency of attendance communication between schools and parents, while supporting more effective monitoring of student attendance.  
Explainable Lightweight CNN for On-Device Rice-Leaf Disease Detection in Indonesian Smallholder Farms Rafi Farizki; Rani Santika; Vo Hung Cuong
Jurnal Ekonomi, Teknologi dan Bisnis Vol. 5 No. 4 (2026): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/hmavwp42

Abstract

Background: Rice is the primary staple food crop in Indonesia, yet leaf diseases—including bacterial blight, blast, and brown spot—cause annual yield losses of 10–30%, disproportionately affecting smallholder farmers who lack timely access to plant-pathology expertise; unreliable rural connectivity further limits cloud-based diagnostic tools. High-capacity convolutional neural networks deliver strong accuracy but are too large and slow for low-cost devices, and their opaque predictions undermine farmer trust. Objective: This study designs and evaluates RiceLeaf-Edge, an explainable and lightweight convolutional neural network for on-device rice-leaf disease detection that operates fully offline. Methods: Following Design Science Research methodology, a compact depthwise-separable student network was trained with knowledge distillation from a high-capacity teacher and compressed via INT8 post-training quantization; a Grad-CAM visual explanation module was integrated and evaluated on a rice-leaf dataset comprising five classes (healthy and four disease categories, n = 3,355 images). Results: RiceLeaf-Edge achieved 97.3% accuracy and 97.0% macro-F1—within 0.8 percentage points of the heavy baseline (98.1%) at only 8.9 MB and 34 ms on-device latency versus 92.4 MB and 164 ms for the heavy baseline. Explanations were faithful (insertion score 0.87; deletion score 0.18) with 92.6% symptom agreement. Conclusion: The framework demonstrates that trustworthy, deployable agricultural diagnosis is achievable at the edge on commodity hardware, offering a transferable recipe for edge AI in low-connectivity settings.
Research on PIMS System Upgrade and Development of Heat Consumption Deviation Analysis System in PLTU Kendari-3 Zhao Hancheng
Jurnal Ekonomi, Teknologi dan Bisnis Vol. 5 No. 7 (2026): Jurnal Ekonomi, Teknologi dan Bisnis
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/ns9w9e56

Abstract

The increasing complexity of thermal power plant operations requires advanced digital systems capable of managing large-scale operational data to improve efficiency, reliability, and intelligent maintenance. The limitations of conventional Plant Information Management Systems (PIMS), including restricted data storage capacity, inadequate integration with Distributed Control Systems (DCS), and limited analytical capabilities, hinder effective operational decision-making. This study aimed to upgrade the PIMS infrastructure and develop an integrated heat consumption deviation analysis system supported by machine learning technology at PLTU Kendari-3. The research employed an applied engineering research design involving system diagnosis, hardware and software upgrades, DCS-PIMS integration, historical data migration, analytical module development, and post-implementation performance verification. The results showed that the upgraded PIMS successfully expanded historical data storage capacity from 90 days to more than five years, enabled real-time data integration, and provided automated heat consumption deviation analysis. Furthermore, the developed machine learning model achieved equipment fault prediction accuracy exceeding 85%. The implementation also contributed to an approximately 3% improvement in unit operating efficiency, a 5–8% reduction in maintenance costs, and an estimated 3–5-year extension of equipment service life. This study concludes that integrated PIMS modernization combined with intelligent analytics can significantly enhance thermal power plant operations and provide a practical framework for digital transformation toward intelligent operation and maintenance.
Tata Kelola Data dan Pengendalian Digital di Era Kecerdasan Buatan: Kajian Kepustakaan tentang Integrasi Data Governance, Artificial Intelligence, dan Cyber Control dalam Sistem Pengendalian Manajemen Aceng Abdul Hamid; Komarudin Komarudin
Jurnal Ekonomi, Teknologi dan Bisnis Vol. 5 No. 5 (2026): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/ks777080

Abstract

Transformasi digital memperluas cakupan Sistem Pengendalian Manajemen (SPM) dari pengendalian strategis dan perilaku menuju pengendalian digital yang bertumpu pada tiga pilar teknis: tata kelola data (data governance), kecerdasan buatan (artificial intelligence), dan pengendalian keamanan siber (cyber control). Penelitian ini bertujuan memetakan konsep dan ruang lingkup ketiga pilar sebagai perluasan pengendalian digital dalam kerangka SPM, menganalisis keterkaitan integratif ketiganya sebagai satu ekosistem tata kelola digital yang saling memperkuat dan merumuskan proposisi teoretis mengenai hubungan integrasi tata kelola digital dengan kematangan digital dan kinerja organisasi. Penelitian menggunakan pendekatan kualitatif berjenis studi kepustakaan (library research) dengan sumber utama buku Tata Kelola Data dan Pengendalian Digital, dilengkapi literatur pendukung, regulasi, dan laporan lembaga resmi, yang dianalisis melalui analisis isi dan analisis tematik. Hasil kajian menunjukkan tata kelola data menjadi fondasi yang menjamin kualitas dan keandalan informasi; kecerdasan buatan memperkuat perencanaan, pengukuran kinerja, dan deteksi risiko, tetapi menuntut tata kelola algoritma yang bertanggung jawab agar tidak menimbulkan bias; sedangkan cyber control melindungi aset data dan sistem AI dari ancaman siber. Ketiga pilar saling bergantung dan membentuk ekosistem tata kelola digital yang hubungannya dengan kinerja organisasi bersifat kontingen, dipengaruhi kepemimpinan digital, kesiapan sumber daya manusia, dan budaya berbasis data. Penelitian ini berkontribusi berupa kerangka integratif tiga pilar tata kelola digital sebagai landasan konseptual bagi penelitian empiris lanjutan dan praktik pengendalian manajemen di era kecerdasan buatan.
Market Penetration and Branding Strategy as a Basis for Managerial Decision Making to Increase Sales of Prim-A Mineral Water Muhammad Ammar Faras; Utomo Sarjono Putro
Jurnal Ekonomi, Teknologi dan Bisnis Vol. 5 No. 8 (2026): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/gh27ne05

Abstract

The bottled drinking water market in Indonesia is highly competitive, prompting PT Sinar Sosro Gunung Slamat to strengthen Prim-A mineral water as a strategic diversification product amid declining ready-to-drink tea sales. Despite contributing Rp42.7 billion in Bandung in 2025, Prim-A ranked only 30th nationally in bottled water distribution, leading management to target a doubling of sales by 2026. This study aims to formulate an integrated distribution and branding strategy to increase Prim-A sales in Bandung. A qualitative approach was employed using data triangulation through semi-structured interviews with six key informants, observations at 15 retail outlets, and internal distribution data from 1,013 active outlets during January–December 2025. Data were analyzed using Numeric Distribution, All Commodity Value, Keller’s Customer-Based Brand Equity (CBBE) framework, Pareto analysis, and SWOT analysis. The findings reveal two major challenges. First, Prim-A’s Numeric Distribution reached only 3.91%, indicating substantial untapped market potential, while Pareto analysis showed revenue concentration in a limited number of outlets and significant contributions from wholesale channels. Second, the CBBE analysis identified weaknesses across all brand equity dimensions, particularly in the trial stage, as consumers who had never tried Prim-A tended to prefer more established competitors. The association between Prim-A and Sosro was also insufficiently communicated. Based on these findings, an integrated 12-month strategy was developed, focusing on selective retail expansion, food service development, wholesale channel optimization, targeted product sampling, stronger in-store branding, and consistent communication of the Prim-A–Sosro relationship. The projected implementation is expected to achieve 189.2% of the 2025 revenue, exceeding the company’s double-sales target.
The Effect of Internal and External Project Factors on the Performance of Road Improvement Projects in Papua Province Arnes Richard Kreeuw; Bernathius Julison; Mujiati; Bahtiar; Dewi Ana Rusim
Jurnal Ekonomi, Teknologi dan Bisnis Vol. 5 No. 8 (2026): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/96n7er83

Abstract

This study aimed to analyze the influence of Internal Project Factors and External Project Factors on the performance of road improvement projects in Papua Province. The research was motivated by the importance of successful road construction projects in supporting regional connectivity, particularly in Papua Province, which faces complex geographical, logistical, and project implementation challenges. Internal factors, including project management, human resource competence, heavy equipment availability, and contractor financial capacity, as well as external factors, such as weather conditions, social factors, and bureaucratic processes, were assumed to influence project performance. The research employed a qualitative approach using a survey method through questionnaires distributed to parties directly involved in road construction projects, including Commitment-Making Officials (Pejabat Pembuat Komitmen or PPK), Technical Activity Implementation Officers (Pejabat Pelaksana Teknis Kegiatan or PPTK), supervisory consultants, and contractors. A total of 196 respondents participated in this study. The data were analyzed using IBM SPSS Statistics 26 through validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, partial significance testing (t-test), simultaneous significance testing (F-test), and coefficient of determination (R²) analysis. The results showed that Internal Project Factors (X1) had a positive and significant effect on Project Performance (Y), whereas External Project Factors (X2) did not have a partially significant effect. Simultaneously, both independent variables significantly influenced project performance. The coefficient of determination (R²) value of 0.434 indicated that the two independent variables explained 43.4% of the variation in project performance, while the remaining 56.6% was influenced by other factors outside the research model.

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