Journal of Business, Social and Technology
Journal Title Journal of Business Social and Technology DOI prefix 10.59261 by Crossref Frequency 6 Issues per year (February, April, June, August, October, December) ISSN Online 2807-6362 Editor in Chief Abdurokhim Publisher Politeknik Siber Cerdika Internasional Indexing CROSSREF | SINTA | EBSCO | Garuda Citation Analysis Google Scholar | Dimension Journal of Business, Social and Technology is a medium of communication for researchers, academics, and practitioners from around the world covering issues such as Business, Social and Technology fields. Journal of Business, Social and Technology publishes comprehensive research articles and reviews by leading experts in the field. Selected articles that have high scientific achievements, provide important new knowledge, and are of high benefit for the public, and to contribute to a deeper understanding of the complex legal and social challenges facing contemporary societies. Journal of Business, Social and Technology accepts submissions throughout the year. Submissions are reviewed upon receipt. Published Manuscripts are written in standard English. This journal welcomes submissions all year round. Submissions are reviewed upon receipt. The manuscript template can be downloaded Here.
Authors who publish with this journal agree to the following terms: Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International (CC-BY-SA). that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
Historical Cost dan Fair Value dalam Pelaporan Keuangan: Telaah Konseptual atas Relevansi Informasi bagi Pengguna Laporan Keuangan
Latar Belakang: Pergeseran dari historical cost ke fair value berdasarkan IFRS memperkuat perdebatan mengenai basis pengukuran yang paling tepat bagi pengguna, namun bukti terdahulu masih beragam dan trade-off antara relevansi dan reliabilitas belum sepenuhnya terselesaikan, khususnya untuk aset baru seperti crypto assets. Tujuan: Penelitian ini bertujuan untuk melakukan telaah konseptual mengenai perbandingan penggunaan historical cost dan fair value dalam pelaporan keuangan serta relevansinya bagi pengguna laporan keuangan. Metode: Metode yang digunakan adalah penelitian kualitatif dengan pendekatan deskriptif melalui studi pustaka, dengan teknik pengumpulan data berupa penelusuran literatur dari artikel ilmiah, buku, dan dokumen standar akuntansi yang relevan, serta dianalisis menggunakan teknik analisis tematik melalui tahapan identifikasi, reduksi, dan interpretasi data secara induktif. Hasil: Hasil penelitian menunjukkan bahwa fair value memiliki keunggulan dalam meningkatkan relevansi informasi karena mencerminkan kondisi pasar terkini, sementara historical cost lebih unggul dalam aspek reliabilitas karena bersifat objektif dan dapat diverifikasi. Namun, penggunaan fair value juga menghadapi tantangan berupa subjektivitas, volatilitas, dan potensi manipulasi, terutama pada pengukuran berbasis estimasi. Temuan ini mengindikasikan bahwa tidak terdapat satu basis pengukuran yang secara absolut lebih unggul, sehingga diperlukan pendekatan kombinasi atau hybrid untuk mencapai keseimbangan antara relevansi dan reliabilitas. Kesimpulan: Penelitian ini berkontribusi dalam memperkaya literatur akuntansi mengenai kualitas pelaporan keuangan serta memberikan implikasi praktis bagi pembuat standar, praktisi, dan pengguna laporan keuangan dalam memilih metode pengukuran yang tepat. Secara teoretis, penelitian ini mengembangkan kerangka kerja relevansi–keandalan yang mendukung pendekatan pengukuran hibrida; secara praktis, penelitian ini memberikan panduan bagi pembuat standar dan auditor untuk mewujudkan pengungkapan dan tata kelola yang lebih kuat.
Copyright (c) 2026 Amin Wijoyo, Ferry Adang, Abdul Hamid Habbe, Gagaring Pagalung https://creativecommons.org/licenses/by-sa/4.0
Evaluating the Efficiency–Emission Trade-Off of Biomass Co-Firing in a Large-Scale Coal-Fired Power Plant: Evidence from Java, Indonesia
Background: Biomass co-firing is widely promoted as a low-cost transition strategy to reduce emissions from coal-fired power plants while maintaining the reliability of baseload electricity systems. However, its operational impact on plant efficiency remains insufficiently examined, particularly in developing countries where coal still dominates the energy mix. Objective: This study evaluates the efficiency–emission trade-off of biomass co-firing using monthly operational data from an Indonesian coal-fired power plant over the period 2021–2025. Methods: An Error Correction Model (ECM) is applied to analyze both short-run and long-run relationships among biomass co-firing ratio, thermal efficiency measured by Net Plant Heat Rate (NPHR), and emissions of particulate matter (PM), sulphur dioxide (SO₂), and nitrogen oxides (NOₓ). Results: The findings show that biomass co-firing significantly reduces SO₂ and PM emissions in the long run, confirming its environmental benefits. However, it also leads to a decline in thermal efficiency, indicated by an increase in NPHR as the co-firing ratio rises. In contrast, NOₓ emissions are not significantly affected, suggesting they are more influenced by combustion conditions than fuel substitution. Overall, the results highlight a clear trade-off between emission reduction and efficiency performance. Conclusion: The study concludes that although biomass co-firing supports decarbonization in coal-dependent power systems, its implementation should carefully balance environmental objectives with efficiency losses and operational reliability considerations.
Copyright (c) 2026 Zia Ulhaq, Nur Aini Hidayati https://creativecommons.org/licenses/by-sa/4.0
Life Cycle Environmental Performance of B100 Biodiesel from Reutealis Trisperma (Kemiri Sunan): An Integrated Carbon Payback Period and Nature-Based Solutions Assessment
Background: Rising greenhouse gas emissions have increased the need for sustainable biofuels. Biodiesel from the non-edible feedstock Reutealis trisperma (kemiri sunan) offers a low-carbon alternative compatible with marginal lands under the Nature-Based Solutions (NbS) framework. Objective: This study evaluates the environmental performance of B100 biodiesel production from kemiri sunan and quantifies the effects of renewable energy integration on emission reduction, energy efficiency, and carbon payback. Methods: A Life Cycle Assessment (LCA) using a cradle-to-gate system boundary (functional unit: 1 liter of B100 biodiesel) was conducted using OpenLCA with the Ecoinvent 3.11 database, ReCiPe 2016 Midpoint (H), IPCC 2013, and Cumulative Energy Demand methods. The assessment covered the entire production chain from cultivation to bio-additive blending. Results: The carbon emissions of kemiri sunan B100 biodiesel were 2.04 kg CO₂-eq per liter, which were significantly lower than those of fossil diesel (3,400 kg CO₂-eq/ton) and comparable to palm oil biodiesel (1,659 kg CO₂-eq/ton). Transitioning to solar photovoltaic (PV) electricity reduced emissions by 56% (from 2.02 to 0.74 kg CO₂-eq). Energy balance indicators, including Net Energy Gain (NEG), Net Energy Ratio (NER), and Specific Energy Consumption (SEC), confirmed a positive energy output-to-input ratio. The Carbon Payback Period (CPP) was estimated at 11 years when using PLN electricity and was shortened to 6 years with solar PV integration. Conclusion: Kemiri sunan B100 biodiesel demonstrates strong potential as a sustainable, non-edible bioenergy source that supports low-carbon energy transitions. The integration of renewable energy, optimized cultivation management, and the utilization of degraded lands collectively enhance its environmental performance and strengthen the effectiveness of NbS implementation.
Copyright (c) 2026 Kiki Hakiki, Dedi Priadi https://creativecommons.org/licenses/by-sa/4.0
Technical and Economic Analysis of On-Grid Rooftop Solar PV at the PLN ULP Ampana Office Using Pvsyst Software to Minimize Carbon Emissions
Background: Rooftop solar power in office buildings supports energy efficiency and the clean energy transition but requires technical, economic, and environmental feasibility assessment. Objective: This study analyzes the technical, economic, and environmental feasibility of on-grid rooftop solar PV at PT PLN (Persero) ULP Ampana, addressing the limited integrated studies on PLN service office buildings. Methods: The research was conducted through the analysis of electrical energy needs, determination of system capacity, selection of modules and inverters, with PVsyst simulation. Economic analysis is carried out using investment feasibility parameters, while environmental analysis estimated reduction of carbon emissions from the system. Results: The results showed that the system was designed with a capacity of 5.0 kWp using Longi Solar LR5-66HPH-500M with a power of 500 Wp and 1 inverter of Growatt MOD 4000TL3-X with a capacity of 4.0 kW. The simulation results show that energy production is 7,840.73 kWh/year, a performance ratio of 76.58%, and a solar fraction of 50.48%. From the economic aspect, the NPV value is IDR 3.451.597 (positive), BCR of 1.04 (above 1), Payback Period of 22.4 years, and IRR of 6.7%. The utilization of this rooftop solar PV system can reduce emissions by 66.85 ton CO₂e over a 25-year period, supporting PLN’s operational efficiency and renewable energy targets. Conclusion: The planning of a grid-connected rooftop solar power system at the PLN ULP Ampana Office is technically, economically, and environmentally feasible, with the potential to serve as a pilot project for solar energy implementation in PLN office buildings.
Copyright (c) 2026 Melati Primandari, Rony Seto Wibowo, Feby Agung Pamuji https://creativecommons.org/licenses/by-sa/4.0
Sustainability Reporting dan Tax Avoidance: Peran Moderasi Dewan Direksi Wanita
Latar Belakang: Penghindaran pajak masih menjadi persoalan global karena dapat melemahkan kapasitas fiskal negara dan akuntabilitas perusahaan. Pada sektor energi di Indonesia, struktur keuangan yang kompleks dan celah regulasi dapat meningkatkan kecenderungan perusahaan untuk menerapkan strategi pajak agresif. Meskipun sustainability reporting diharapkan mampu meningkatkan transparansi dan menekan praktik tersebut, efektivitasnya bergantung pada konfigurasi tata kelola perusahaan, terutama proporsi perempuan di jajaran direksi. Tujuan: Riset ini ditujukan untuk menguji pengaruh sustainability reporting terhadap tax avoidance sekaligus mengeksplorasi peran dewan direksi wanita sebagai variabel moderasi. Metode: Penelitian ini menerapkan pendekatan kuantitatif dengan memanfaatkan data sekunder yang diambil dari laporan tahunan serta laporan keberlanjutan perusahaan-perusahaan di sektor energi yang terdaftar di Bursa Efek Indonesia dalam rentang waktu 2017 hingga 2022. Melalui teknik purposive sampling, dihimpun 273 observasi perusahaan-tahun. Data dianalisis menggunakan regresi data panel berbantuan perangkat lunak EViews 12. Hasil: Hasil penelitian menunjukkan bahwa sustainability reporting tidak berpengaruh signifikan terhadap tax avoidance, yang mengindikasikan bahwa praktik pengungkapan keberlanjutan masih cenderung bersifat simbolis dan belum mampu memengaruhi perilaku perpajakan perusahaan. Sebaliknya, dewan direksi wanita berpengaruh negatif signifikan terhadap tax avoidance, menunjukkan bahwa keberagaman gender mendukung tata kelola yang lebih etis dan hati-hati. Variabel interaksi turut signifikan, mengonfirmasi bahwa dewan direksi wanita mampu memperkuat pengaruh sustainability reporting dalam menekan tax avoidance. Kesimpulan: Sustainability reporting saja belum cukup untuk mengurangi tax avoidance, tetapi efektivitasnya meningkat ketika didukung oleh keterlibatan perempuan dalam tata kelola perusahaan.
Copyright (c) 2026 Thia Margaretha Tarigan, Christianus Yudi Prasetyo, Andang Wirawan Setiabudi https://creativecommons.org/licenses/by-sa/4.0
Regulatory Compliance as Substitute Legitimacy: Financial Determinants of Sustainability Reporting Quality in Indonesia's Financial Sector
Background: Indonesia’s mandatory sustainability reporting under POJK 51/2017 has transformed financial-sector disclosure practices; however, reporting quality remains uneven, with only 4 of 89 assessed companies achieving an “Excellent” status (OJK, 2023). Objective: This study examines whether profitability (ROA), leverage (DER), and audit quality (Big Four affiliation) determine Sustainability Reporting Quality (SRQ) among financial-sector firms listed on the Indonesia Stock Exchange during 2020–2023. Methods: Grounded in Legitimacy Theory and Stakeholder Theory, this study uses a balanced panel dataset of 103 firms (412 observations). SRQ is operationalised as a Sustainability Reporting Disclosure Index (SRDI) covering 61 items from the GRI Universal Standards. A Fixed Effects Model (FEM) with White robust standard errors was selected based on the Chow Test (F = 4.614; p < 0.001) and Hausman Test (χ² = 8.278; p = 0.041). Results: Profitability (t = −1.920; p = 0.151), leverage (t = −1.190; p = 0.320), and audit quality (t = 1.303; p = 0.284) do not demonstrate significant partial effects on SRQ; however, the model is statistically significant overall (F = 5.277; p < 0.001; R² = 64.42%). The significant intercept (C = 0.489; p < 0.001) indicates the existence of a “regulatory floor,” a mandatory minimum baseline of sustainability disclosure (approximately 29 of 61 GRI items) achieved consistently by all firms regardless of their financial characteristics. This condition reflects the coercive isomorphic pressure imposed by POJK 51/2017. Conclusion: By positioning SRQ as a policy instrument, this study proposes the adoption of graduated, quality-based sustainability governance to strengthen transparency, accountability, and inclusive economic development in emerging economies.
Copyright (c) 2026 Septiani Septiani, Taufik Akbar https://creativecommons.org/licenses/by-sa/4.0
Robusta Powder Coffee Business Feasibility Study in Tanggamus Regency
Background: Tanggamus Regency is one of the largest producers of Robusta coffee in Lampung Province and holds significant potential for the development of coffee-based agro-industry focused on downstream processing. However, most farmers still sell their produce in the form of green beans, resulting in relatively low value-added economic outcomes and dependence on market price fluctuations. Objective: This study aims to analyze the business feasibility of establishing a Robusta ground coffee processing unit as an effort to increase the value added of local commodities and empower the local economy. Methods: This study uses a quantitative descriptive approach, analyzing market and marketing aspects, technical and production aspects, human resource management aspects, legal aspects, and financial aspects. Data were collected through field observations, interviews, and literature reviews related to the coffee industry. Results: The results indicate that market demand for locally processed coffee continues to rise, while the availability of raw materials in Tanggamus Regency is sufficient to support sustainable production. Financial analysis using Net Present Value (NPV), Internal Rate of Return (IRR), Net Benefit–Cost Ratio (Net B/C), and Payback Period (PP) indicators shows that the business is feasible and profitable to develop. Conclusion: The development of a Robusta ground coffee processing business in Tanggamus Regency is financially viable and strategically supports agricultural downstream processing. This business contributes to increasing the added value of local coffee commodities, improving farmers’ economic welfare, strengthening regional competitiveness, and supporting sustainable local economic development.
Copyright (c) 2026 Dwi Diana Sukmasari, Irmayani Noer, Ahfandi Ahmad https://creativecommons.org/licenses/by-sa/4.0
Analysis of Service Quality, Word of Mouth, and Hospital Image on Inpatient Satisfaction at X Jayapura Hospital
Background: Postharvest deterioration of tropical fruits is strongly influenced by respiration activity, which is highly sensitive to storage temperature. However, limited information is available on respiration kinetics of underutilized fruits such as namnam (Cynometra cauliflora), hindering proper postharvest management strategies. Objective: This study aims to evaluate the effect of storage temperature on respiration kinetics and to estimate the preliminary shelf life of namnam fruit using kinetic modeling approaches. Method: Namnam fruits were stored at 10°C, 20°C, and 30°C and analyzed using a closed-system CO₂ absorption method with triplicate measurements. Respiration rates were calculated and further evaluated using linear regression, Arrhenius modeling, Q10 temperature coefficients, and a zero-order degradation model for shelf-life prediction. Result: Respiration rate increased with rising temperature, showing a strong linear relationship (R² = 0.9984). Arrhenius analysis produced an apparent activation energy of 27.3 kJ mol⁻¹ with a moderate model fit (R² = 0.6682). Q10 values ranged from 1.45 to 1.68, indicating moderate temperature sensitivity. Estimated shelf life decreased from 13.46 days at 10°C to 9.06 days at 20°C and 6.26 days at 30°C. Conclusion: Lower storage temperatures effectively reduced respiration activity and extended shelf life, although respiration-based predictions should be validated using direct quality and sensory parameters for practical application.
Copyright (c) 2026 Thalia Gabriella Siriwa, Cokki https://creativecommons.org/licenses/by-sa/4.0
Community Resilience in Facing Fire Risk Case Study: RW 08, Penggilingan Village, Cakung District
Background: The concept of urban spatial planning should become the foundation for urban development and growth, as it determines the arrangement of communities, activities, buildings, infrastructure, and resources within a region. However, the aspect of fire disaster risk is often overlooked in residential area planning. In East Jakarta, particularly in Penggilingan Village, which has a high population density, the risk of fire disasters is considerably high. Objective: This study aims to examine community resilience through aspects of social resilience, economic resilience, and infrastructure and utility resilience. Methods: This study employed a convergent mixed-methods design. A total of 374 household heads (10% of 3,736 households across 15 RTs) were selected using proportional random sampling, while RT heads and officials from the East Jakarta Fire and Rescue Department (Gulkarmat) were recruited through purposive sampling. Data were collected through questionnaires and in-depth interviews, then analyzed using SPSS descriptive statistics and Miles and Huberman's thematic analysis. Results: Most RTs exhibited low social resilience, whereas economic and infrastructure-utility resilience were generally moderate. Low social resilience was mainly associated with limited community knowledge and fire preparedness, while inadequate hydrants and road access under 2 m reduced infrastructure resilience. Overall, community resilience was predominantly moderate (7 RT; 46.67%), followed by low (6 RT; 40.00%) and high (2 RT; 13.33%). Conclusion: Community resilience to fire disasters in RW 08 is generally moderate but requires further improvement. Strengthening hydrant availability, road accessibility, and community fire-preparedness programs should be prioritized to enhance resilience in densely populated neighborhoods across East Jakarta.
Copyright (c) 2026 Anastasia Chandra Lalita Meliala, Ayomi Dita Rarasati, Antony Sihombing https://creativecommons.org/licenses/by-sa/4.0
Critical Analysis of Indonesia’s Cybersecuritization Discourse: Deconstructing the Identification of Securitizing Actors
Background: The discussion regarding Securitization Theory in academic literature about state reactions to digital threats is growing alongside the development of Indonesia's digital threat landscape. Yet, this study highlights a methodological shortcoming: existing literature often derives from overly simplistic theories, treating securitization as a mere contextual phenomenon rather than assuming it as an active constructivist frame. Objective: By juxtaposing the structural grammar of the Copenhagen School theory with Myriam Dunn Cavelty’s concept of cybersecuritization, this paper critically engages with recent literature on Indonesia’s cybersecuritization. Methods: Using a qualitative-descriptive Critical Literature Review, this study employs the existing academic discourse as its primary data source, addressing the need to deconstruct two fundamental theoretical building blocks of the concept of securitization—securitizing actors and speech acts. Results: The findings indicate that previous research misapplied the concept of the speech act, taking routine political (locutionary) rhetoric literally and failing to deconstruct its illocutionary intent, contextual purpose, or sequentiality. Moreover, the literature remains grounded in traditional, realist models of "existential threats" and tends to overlook technocratic, risk-management practices and non-traditional actors that characterize modern cybersecurity governance. In conclusion, this study advocates for a methodological recommitment, recommending that researchers combine language-specific indicators with features unique to the digital environment. Conclusion: Acknowledging its focused scope on actors and speech acts, this paper recommends that future research explore the remaining components of the cybersecuritization framework to achieve a complete and dynamic understanding of Indonesia's digital security institutionalization.
Copyright (c) 2026 Kamil Ghiffary A, Hartanto, Ivandra Solihin https://creativecommons.org/licenses/by-sa/4.0
The Effect of Compensation and Workload on Employee Ethical Behavior at PT. XYZ in Jakarta
Background: PT. XYZ is a national energy management and distribution company that applies Good Corporate Governance principles to ensure transparent and ethical operations. Despite improved employee compensation, the increasing number of ethical violation complaints over the past three years indicates ongoing challenges in maintaining employees' ethical behavior. Objective: This study examines the effects of compensation and workload on employees' ethical behavior at PT. XYZ using Equity Theory and the Job Demands–Resources Model to explain how compensation fairness and the balance between job demands and organizational resources influence ethical behavior. Methods: This study employs a quantitative method with a causal design, collecting data through Likert scale questionnaires distributed to 124 permanent employees of PT. XYZ. The variables analyzed include compensation and workload as independent variables, and employees' ethical behavior as the dependent variable. Data analysis is conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) to test the partial and simultaneous effects among the variables studied. Results: The SEM-PLS analysis revealed that compensation has a positive and significant effect on employee ethical behavior (path coefficient = 0.655; T-statistic = 15.173; p < 0.05), while workload has a negative and significant effect (path coefficient = -0.480; T-statistic = 10.414; p < 0.05). Simultaneously, both variables explain 79% of the variation in employee ethical behavior (R² = 0.790), demonstrating a strong predictive model (SRMR = 0.037). Conclusion: These findings confirm that fair compensation strengthens employee integrity, while excessive workload undermines ethical conduct. Organizations are advised to optimize compensation schemes and restructure workload distribution to cultivate a professional, ethical, and high-performance work environment.
Copyright (c) 2026 Lutfi Akbar Fauzi, Didin Kristinawati https://creativecommons.org/licenses/by-sa/4.0
Brand-Generated Content, User-Generated Content, and Purchase Intention: The Mediating Role of Social Media Engagement Among Generation Z TikTok Users
Background: Social media has become a major communication channel for brands, especially in reaching Generation Z, who are highly active on digital platforms. TikTok enables both brands and users to create content that shapes consumer perceptions and purchase decisions. In the skincare industry, Skintific is frequently discussed through Brand-Generated Content (BGC) and User-Generated Content (UGC), making it important to examine their influence on Generation Z consumers in Bandung. Objective: This study aims to analyze the influence of BGC and UGC on purchase intention and examine the mediating role of social media engagement among Generation Z TikTok users. Methods: This study used a quantitative survey approach involving 400 Generation Z respondents in Bandung who actively use TikTok. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to test the relationships among BGC, UGC, social media engagement, and purchase intention. Results: The findings show that BGC positively and significantly influenced purchase intention (β = 0.372, p < 0.001), while UGC also had a positive and significant effect (β = 0.316, p < 0.001). Social media engagement partially mediated both relationships, with an R² value of 0.737 for purchase intention. BGC showed the strongest effect on social media engagement (β = 0.510). Conclusion: BGC and UGC significantly influence purchase intention directly and indirectly through social media engagement. These findings highlight the importance of interactive, authentic, and engaging TikTok content in increasing Skintific purchase intention among Generation Z consumers.
Copyright (c) 2026 Neva Aliya Sagita, Elvira Azis https://creativecommons.org/licenses/by-sa/4.0
Machine Learning-Based Model Predictive Control for Energy Efficiency Optimization in Vertical Roller Mill Cement Grinding
Background: Vertical Roller Mill (VRM) is the newest type of equipment in the cement milling process, which consists of grinding, drying and separation processes that have high energy efficiency. Objective: This research was conducted to create and develop a Model Predictive Control (MPC) Random Forest Regressor (RFR) in a process system that aims to improve the performance of the cement grinding process, where currently process control is still carried out using a conventional control system by humans/operators. Methods: Model creation is carried out by preparing input variable data, manipulated and output variables, data conditioning, statistical analysis, model development, validation, testing, and evaluation. Results: The MPC-RFR model achieved R²=0.99936, MAE=2.488, MSE=122.354, with SEC reduced from 35.47 to 29.46 kWh/ton (16.94% reduction) using MPC-RFR, and further to 27.47 kWh/ton (22.55% reduction) with SLSQP optimization, yielding potential annual savings of IDR 8.6–11.5 billion. Conclusion: The MPC-RFR-SLSQP approach achieved 22.55% SEC reduction in VRM cement grinding, demonstrating significant potential for industrial energy efficiency and production cost optimization in the cement sector.
Copyright (c) 2026 Elman Rudolf Pakpahan, Iwa Garniwa https://creativecommons.org/licenses/by-sa/4.0
Protection Of Social Media Users' Personal Data From An International Law Perspective and Its Application In Indonesia
Background: The rapid development of digital technology has enabled widespread communication through social media, yet it has simultaneously exposed millions of users to serious risks of personal data leakage and misuse. Objective: This study aims to analyze personal data protection for social media users from an international law perspective and examine its application within the Indonesian legal framework. Methods: This research employs a normative juridical approach using statutory, conceptual, and comparative methods, analyzing primary, secondary, and tertiary legal materials through descriptive-qualitative techniques. Results: International personal data protection law is governed by a range of international legal frameworks, including the Universal Declaration of Human Rights (UDHR) and the International Covenant on Civil and Political Rights (ICCPR). Both the UDHR and ICCPR apply globally and emphasize that the right to privacy is a fundamental aspect of human rights. Indonesia ratified the ICCPR through Law No. 12 of 2005, which pertains to the ratification of the International Covenant on Civil and Political Rights. Furthermore, the safeguarding of personal data is addressed in Law Number 11 of 2008 on Information and Electronic Transactions, and further detailed in Law Number 27 of 2022, which focuses on the Protection of Personal Data. However, challenges in implementation remain, particularly regarding the classification of children's data and the establishment of an independent supervisory authority for personal data protection. Conclusion: Strengthening legal implementation, ensuring social media platform compliance, and developing derivative regulations are essential to effectively protect social media users’ personal data in Indonesia.
Copyright (c) 2026 Rezti Aisyahbella, Adya Paramita Prabandari https://creativecommons.org/licenses/by-sa/4.0
The Effect of Compensation and Workload on Turnover Intention among Generation Z Employees in Jakarta City
Background: The high turnover rate among Generation Z employees poses a major challenge for companies because it affects recruitment, training, and performance costs. In Jakarta, this phenomenon is often associated with dissatisfaction with compensation and workload pressure. Objective: This study aims to describe the conditions of compensation, workload, and turnover intention among Generation Z employees in Jakarta, as well as to analyze the impact of compensation and workload on turnover intention. Methods: This study was conducted with 150 respondents using a cross-sectional quantitative approach, a Likert-scale questionnaire, and purposive sampling. The data were analyzed using descriptive statistics and partial least squares structural equation modeling (PLS-SEM) to verify causal relationships. Results: Compensation and workload simultaneously had a significant positive effect on turnover intention, with R² = 0.878. Compensation was more dominant than workload, as indicated by its higher effect size (F² = 0.222) compared with workload (F² = 0.127). Workload and compensation each had a significant partial effect on turnover intention (t > 1.96; p < 0.05). The high R² value (0.878) is contextually justified, considering that both predictors are central structural determinants of turnover behavior among Generation Z employees, who are sensitive to compensation conditions and workload demands in the Jakarta labor market. The positive direction of the compensation effect (β = +0.540) reflects the reward–aspiration gap, in which higher compensation may increase market expectations and perceived professional recognition, thereby sustaining rather than suppressing exit intentions. Conclusion: Retention strategies for Generation Z employees should focus on improving fair and transparent compensation systems and ensuring proportionate workload management. The practical implications include evaluating compensation structures, task allocation, and working-time management to reduce employees’ intention to leave.
Copyright (c) 2026 Chaesa Maheswara, Didin Kristinawati https://creativecommons.org/licenses/by-sa/4.0
Evaluation of Lightning Protection and Grounding System in a Hazardous Zone 2 Oil and Gas Facility Based Based on Field Testing and WinIGS Modeling
Background: Oil and gas facilities operating in Hazardous Zone 2 require reliable lightning protection, grounding, bonding, and surge protection systems to ensure electrical safety, protect personnel and equipment, and maintain operational continuity under potential flammable conditions. Objective: This study aims to evaluate the overall performance of the lightning protection and grounding systems in a Hazardous Zone 2 oil and gas facility based on field testing, technical assessment, and grounding system modeling. Methods: The research methods consisted of soil resistivity measurement using the Wenner four-point method, grounding resistance testing using the fall-of-potential method, continuity testing of grounding and bonding connections using the four-wire Kelvin method, lightning risk assessment based on IEC 62305-2024, evaluation of the existing lightning protection layout using the rolling sphere method, and grounding system verification using WinIGS software based on IEEE Std 80. Field testing was conducted on grounding rods, grounding rings, busbars, air terminals, down conductors, grounding cables, control panels, and other bonding components within the oil and gas facility. Results: The measurement results showed that the average combined soil resistivity value was 4.98 Ω·m with a two-layer soil model. The results of the grounding resistance test showed that most of the grounding points still met the ideal limits with a value range of 0.410 Ω to 1.580 Ω. However, one grounding point was found to be in a rejected condition and required repair. Conclusion: This study demonstrates that evaluating grounding and lightning protection systems in hazardous areas requires an integrated approach, considering grounding resistance, soil resistivity, bonding continuity, physical grounding conditions, lightning protection, and grounding system simulations.
Copyright (c) 2026 Erwin Elysar, Iwa Garniwa https://creativecommons.org/licenses/by-sa/4.0
The Influence of Content Marketing and E-WOM on Instagram on the Decision to Purchase Florist Products in Purwokerto with Customer Trust as a Mediator Variable
Background: The rapid growth of Instagram has changed consumer purchasing behavior, with content marketing and electronic word of mouth (e-WOM) becoming important factors influencing purchasing decisions. In the florist industry, customer trust plays a key role in supporting online purchases. Objective: Instagram growth has reshaped consumer purchasing behavior, with content marketing, e-WOM, and customer trust influencing online purchase decisions. Methods: A quantitative research approach was employed using a survey of 100 respondents selected through purposive sampling. The respondents were active Instagram users who had purchased florist products via Instagram at least once during January–March 2026. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) to evaluate both direct and indirect relationships among the variables. Results: The findings indicate that content marketing positively and significantly influences purchasing decisions (β = 0.182, p = 0.022), while e-WOM demonstrates a stronger positive effect (β = 0.271, p = 0.005). Customer trust significantly affects purchasing decisions (β = 0.341, p = 0.002) and serves as a significant mediator between content marketing and purchasing decisions (β = 0.125, p = 0.022), as well as between e-WOM and purchasing decisions (β = 0.148, p = 0.026). Among the predictors, e-WOM emerges as the most influential factor affecting consumer purchasing decisions. Conclusion: Content marketing and e-WOM significantly influence purchasing decisions through customer trust, with e-WOM emerging as the strongest predictor. Florist businesses should focus on content quality, customer reviews, and trust-building to increase purchase conversions.
Copyright (c) 2026 Ayu Putri Nidayanthi, Maliana Puspa Arum , Yosita Dwiani S https://creativecommons.org/licenses/by-sa/4.0
The Role of Organizational Learning and Knowledge Capability in Innovation Implementation: A Systematic Literature Review
Background: Innovation is a critical factor for organizations to sustain competitiveness in dynamic environments. In this context, knowledge and learning capability are increasingly recognized as strategic resources that support innovation implementation. Objective: This study aims to identify and synthesize the role of knowledge and learning capability in organizational innovation using a systematic literature review approach. Methods: Data were collected from the Scopus database, resulting in 30 empirical articles published between 2015 and 2025, and analyzed using thematic analysis. Results: The findings reveal four main themes. First, organizational learning has a positive relationship with innovation capability and innovation performance. Second, organizational learning acts as a mediating mechanism linking organizational factors to innovation outcomes. Third, knowledge management, absorptive capacity, and dynamic capability form an integrated mechanism that enables organizations to manage and transform knowledge into innovation. Fourth, innovation serves as a key link between organizational learning and organizational performance. Conclusion: This study contributes by integrating knowledge-based view and organizational learning perspectives, highlighting that the effect of learning on performance is indirect through innovation. Practically, organizations need to strengthen learning processes and knowledge management to enhance competitiveness. The novelty of this review lies in synthesizing fragmented empirical findings into a single integrative framework that positions organizational learning simultaneously as an antecedent, mediator, and dynamic capability. Future research should extend data sources beyond Scopus and empirically validate the proposed integrative model across diverse industry and regional contexts.
Copyright (c) 2026 Syifa Alifia Putri, Nurul Safitri https://creativecommons.org/licenses/by-sa/4.0
Analysis of the Effectiveness of the Recruitment Pattern of Faction Experts in Supporting the Performance of Members of DPR RI for the 2024-2029 Period
Background: The Indonesian House of Representatives (DPR RI) is mandated by the constitution to exercise legislative, budgetary, and oversight functions. To support these complex constitutional roles, Law No. 17 of 2014 formalized the establishment of Faction Expert Staff (Tenaga Ahli Fraksi/TAF) as substantive support for legislators. Objective: This study analyzes the effectiveness of the recruitment patterns of the PDI Perjuangan TAF in DPR RI for the 2024-2029 period and their impact on legislative, budgeting, and oversight functions. Methods: Employing a qualitative approach with a case study design, primary data were collected through in-depth interviews with key informants from the DPR RI Secretariat General and supporting informants from the PDI Perjuangan TAF, alongside secondary document analysis. The data were analyzed using a thematic approach and verified through triangulation. Results: The findings reveal a dualistic recruitment pattern dominated by the logic of party cadre formation rather than competency-based selection. The current formal assessment mechanism is non-binding, leading to patronage practices disguised as meritocracy. Furthermore, an implementation gap exists due to the absence of standardized performance evaluations and independent audits, which triggers moral hazard. All informants confirmed that TAF appointments are finalized based on faction recommendations regardless of assessment outcomes. In terms of performance, the ideal role of TAFs as policy knowledge brokers has shifted toward acting as personal assistants or justifiers of faction mandates. Conclusion: This study recommends systemic reforms, including the implementation of binding selection instruments, tailored recruitment profiles per commission, output-based performance evaluations, and development of a knowledge management system.
Copyright (c) 2026 Budiyono Budiyono, Diah Pranitasari https://creativecommons.org/licenses/by-sa/4.0
Celebrity Credibility, Social Media Influence, and Purchase Intention: The Mediating Role of Trustworthiness and Perceived Quality on Kopi Kenangan Instagram
Background: The Indonesian coffee beverage industry continues to grow, particularly among young consumers who are active on social media. Through Instagram, Kopi Kenangan collaborates with celebrities and influencers to strengthen brand image, build trust, and increase purchase intention. However, negative public perceptions of celebrity endorsers may reduce trust, perceived quality, and consumers’ willingness to buy. Objective: This study aims to analyze the influence of celebrity credibility, celebrity attractiveness, and social media influence on trustworthiness, perceived quality, and purchase intention toward Kopi Kenangan products on Instagram. Methods: This study used a quantitative survey approach with non-probability sampling. Data from 385 respondents were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The measurement model met reliability and validity criteria, with all outer loadings above 0.708, Composite Reliability values above 0.70, AVE values above 0.50, and HTMT values below 0.85. Results: The findings showed that social media influence (β = 0.565, p < 0.001) and celebrity credibility (β = 0.308, p < 0.001) significantly influenced trustworthiness, while celebrity attractiveness had no significant effect. Perceived quality was strongly influenced by social media influence (β = 0.762, p < 0.001) and significantly affected purchase intention (β = 0.556, p < 0.001). Trustworthiness also significantly influenced purchase intention (β = 0.151, p = 0.035). Conclusion: Purchase intention toward Kopi Kenangan is more effectively increased through perceived quality and trust, driven mainly by social media influence and celebrity credibility rather than celebrity attractiveness.
Copyright (c) 2026 Bunga Salsabila, Elvira Azis https://creativecommons.org/licenses/by-sa/4.0
Public Opinion Sentiment Analysis of the #BoikotTrans7 Hashtag Case on YouTube Using the Naive Bayes Classifier Method
Background: The emergence of the hashtag #BoikotTrans7 on social media was triggered by public reaction to the broadcast of the “Xpose Uncensored” program on Trans7, which was perceived as offensive to the dignity of Islamic boarding schools (Pesantren) and religious figures. This issue quickly developed into widespread public discourse on digital platforms, particularly in YouTube comments. Objective: This study aims to analyze public sentiment on YouTube to identify patterns of opinion and public response regarding the #BoikotTrans7 controversy. Methods: Data were collected using the YouTube Data API v3 through a data crawling process from October 15 to December 4, 2025, resulting in 10,490 comments. Sentiment analysis was conducted using the Naïve Bayes classifier with TF-IDF (Term Frequency–Inverse Document Frequency) feature extraction. To improve model performance, class imbalance was addressed using the Synthetic Minority Over-sampling Technique (SMOTE), and hyperparameter optimization was performed using GridSearchCV. Results: The Naïve Bayes model achieved an accuracy of 78.46% in classifying sentiments into positive, negative, and neutral categories. The findings indicate that positive sentiment dominated YouTube comments, largely originating from users supporting Trans7 rather than boycott supporters. This suggests a discrepancy between viral hashtag narratives and actual public opinion on YouTube. Word cloud visualization highlights dominant keywords such as “Pesantren,” “Kyai,” “Santri,” and “maaf,” indicating that religious and cultural elements strongly shape the discourse surrounding the controversy. Conclusion: The study provides insights for broadcasting evaluation and contributes to the development of sentiment analysis and text mining methodologies in social media research.
Copyright (c) 2026 Mateus Jemboin, Desak Made Dwi Utami Putra, I Gede Made Yudi Antara, I Gusti Agung Indrawan, I Gede Iwan Sudipa https://creativecommons.org/licenses/by-sa/4.0
The Effect of Perceived Usefulness and Perceived Ease of Use on Intention to Use Shopee Paylater with Perceived Trust as a Mediating Variable among Generation Z in Bandung City
Background: This research is motivated by the rapid development of Buy Now Pay Later (BNPL) services, especially Shopee Paylater, which is increasingly used by Generation Z in Bandung City. The high adoption of e-commerce and digital payment services highlights the need to understand the factors influencing users’ intention to use Shopee Paylater. Objective: This study aims to analyze the effects of perceived usefulness and perceived ease of use on intention to use Shopee Paylater, with perceived trust as a mediating variable. Methods: This study used a quantitative approach based on the Technology Acceptance Model (TAM). Data were collected through questionnaires distributed to 385 Generation Z Shopee Paylater users in Bandung City and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). Results: The findings show that perceived usefulness and perceived ease of use have positive and significant effects on intention to use. Both variables also positively and significantly affect perceived trust. Furthermore, perceived trust has a positive and significant effect on intention to use and mediates the relationship between perceived usefulness, perceived ease of use, and intention to use Shopee Paylater. Conclusion: Perceived usefulness, perceived ease of use, and perceived trust are important factors in shaping Generation Z’s intention to use Shopee Paylater. Trust strengthens technology acceptance and supports sustainable fintech service adoption.
Copyright (c) 2026 Kiagus Muhammad Arsy, Dedi Iskamto https://creativecommons.org/licenses/by-sa/4.0
Bullwhip Effect Identification, ARIMA/SARIMA Demand Forecasting, and EOQ-Based Inventory Control at a Chicken Egg Distributor: A Case Study of Distributor X
Background: Effective inventory management is crucial for maintaining supply stability and avoiding imbalances between demand and product availability. In practice, poorly managed demand fluctuations can trigger the bullwhip effect, leading to supply chain inefficiencies. Objective: This study aims to analyze the bullwhip effect phenomenon in chicken egg inventory at Distributor X, identify the most accurate forecasting model, and formulate appropriate inventory policies. Methods: This study employed a quantitative descriptive case-study design using three years (2023–2025) of historical operational data. The analyses included bullwhip effect measurement, ARIMA/SARIMA demand forecasting, and inventory optimization using EOQ, safety stock, reorder point (ROP), and total inventory cost (TIC). Supporting interviews were conducted to interpret the company’s operational practices. Results: The bullwhip effect values of 1.4 for regular eggs and 1.3 for omega eggs exceed the threshold value of 1.12, confirming demand amplification along the supply chain. ARIMA (0,0,1) provided the best fit for regular eggs (MAPE: 4.2%), while SARIMA (1,0,1)(0,1,1)[12] provided the best fit for omega eggs (MAPE: 6.8%). EOQ analysis yielded optimal order quantities of 245 kg and 265 kg, respectively, with safety stocks of 17 kg and 52 kg, and reorder points of 543 kg and 669 kg. Total inventory costs are projected to decrease by approximately 5–7% during 2026–2028 compared to the 2023–2025 period. Conclusion: The integration of ARIMA/SARIMA-based forecasting and EOQ inventory control demonstrates measurable improvements in demand prediction accuracy and inventory cost efficiency, reducing total inventory costs by 5–7% and providing a systematic framework for mitigating the bullwhip effect at Distributor X.
Copyright (c) 2026 Olga Monica, Ratih Dyah K https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Social Media Use Work, Knowledge Management, dan Organizational Culture Terhadap Organizational Performance Rangkul Semarang
Latar Belakang: Media sosial terus berkembang sebagai alat strategis penting dalam organisasi. Organisasi mulai menyadari perlunya memanfaatkan media sosial untuk tumbuh secara berkelanjutan, dan mereka mulai mempertahankan kehadiran mereka dan membangun hubungan dengan publik. Perpaduan optimal antara pemanfaatan media sosial, manajemen bisnis, dan budaya bisnis yang kuat berdampak signifikan terhadap kinerja di industri kuliner. Tujuan: Penelitian ini bertujuan untuk memperjelas dampak penggunaan media sosial di tempat kerja, pengelolaan pengetahuan, dan budaya organisasi terhadap kinerja organisasi di kalangan pemilik usaha makanan yang tergabung dalam Rangkul Kuliner Semarang. Land Cruiser adalah asosiasi industri kuliner yang berlokasi di Kota Semarang. Metode: Populasi penelitian terdiri dari 380 pemilik usaha makanan yang tergabung dalam Rangkul. Kami mendistribusikan survei yang memverifikasi validitas dan keandalan serta mengumpulkan data. Metode throbin digunakan untuk mengumpulkan 79 sampel. Penelitian ini menggunakan alat analisis SPSS versi 25. Hasil: Hasil penelitian ini secara empiris menunjukkan bahwa penggunaan media sosial di tempat kerja memiliki dampak signifikan sebesar 0,025 terhadap kinerja organisasi. Selanjutnya, manajemen pengetahuan mendapat skor 0,003, dan budaya organisasi berdampak signifikan pada kinerja organisasi, dengan hasil signifikan 0,340. Kesimpulan: Sementara penggunaan media sosial dan manajemen pengetahuan di tempat kerja memiliki dampak positif dan signifikan pada kinerja organisasi, budaya organisasi tidak. Pada saat yang sama, tiga variabel berkontribusi 52,6% (R²=0,526), memberikan dampak yang signifikan.
Copyright (c) 2026 Misbakhul Arrezqi, Rustono, Sinta Bela https://creativecommons.org/licenses/by-sa/4.0