https://bustechno.polteksci.ac.id/index.php/jbt/issue/feed Journal of Business Social and Technology 2025-03-15T04:19:16+00:00 Journal of Business, Social and Technology bustechno1rin@gmail.com Open Journal Systems <p><strong>Journal of Business, Social and Technology</strong> is double-blind peer-reviewed and open-access academic journal in the Business, Social and Technology fields. This journal is published twice a year (biannually) by <strong><a href="https://polteksci.ac.id/">Politeknik Siber Cerdika Internasional</a>.</strong></p> <p><strong>Journal of Business, Social and Technology</strong> provides a means for ongoing discussion of relevant issues including the focus and space of the journal which can be examined empirically.</p> <p>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.</p> <p>This journal publishes research articles covering Business, Social and Technology.<br />Journal has become a member of Crossref (Prefix: <a href="https://search.crossref.org/?q=2807-6362&amp;from_ui=yes">10.59261</a>) with E-ISSN <a href="https://portal.issn.org/resource/ISSN/2807-6362">2807-6362</a> and P-ISSN <a href="https://portal.issn.org/api/search?search[]=MUST=allissnbis=%222807-2928%22&amp;search_id=27051481">2807-2928</a></p> <p><strong>Publication Frequency: </strong>Twice a Year (biannually)</p> <p><strong>Language: </strong> English</p> <p><strong>Level of Publication:</strong> National</p> <div><strong>Indexed in : </strong> </div> <div> <div><strong>Journal of Business, Social and Technology: </strong> is indexed and abstracted in the following databases: </div> <div> <div><strong>- <a href="https://scholar.google.co.id/citations?user=ClQNB90AAAAJ&amp;hl=en&amp;authuser=1">Google Scholar</a></strong></div> <div><strong>- <a href="https://garuda.kemdikbud.go.id/journal/view/29116">Garuda</a></strong></div> <div><strong>- <a href="https://essentials.ebsco.com/search/eds?query=Bustechno">Ebsco</a></strong></div> <div><a href="https://app.dimensions.ai/discover/publication?search_mode=content&amp;search_text=Journal%20of%20Business%2C%20Social%20and%20Technology%20(Bustechno)&amp;search_type=kws&amp;search_field=full_search"><strong>- Dimensions</strong></a></div> </div> </div> https://bustechno.polteksci.ac.id/index.php/jbt/article/view/501 DESIGN STRUCTURE GREEN BUILDING ANTAPURA HOTEL IN KUNINGAN REGENCY 2025-03-08T06:38:23+00:00 Radi Nurpadilah radinurpadilah06@gmail.com <p><span style="font-weight: 400;">Kuningan Regency is one area that is considered to have tourism potential with mountainous geographical conditions with various natural beauty and natural springs In order to get the best outcomes, Kuningan Regency needs competent and well-planned management. Kuningan Regency's commercially managed hotel, which offers lodging and service services to the local population, is one of the facilities that supports tourism. It is anticipated that the hotel's presence will blend in with the surrounding area and complement the location of the establishment. </span><span style="font-weight: 400;"><br></span><span style="font-weight: 400;">Kuningan's need for hotel services will rise in proportion to the number of visitors. Building a hotel in Manis Kidul, Jalaksana District, Kuningan Regency, West Java, is proposed in response to the growing demand for hotel accommodations.&nbsp;</span></p> <p>&nbsp;</p> <p><span style="font-weight: 400;">Collect primary and secondary data and then conduct pre-eliminary design,design and structure analysis used Etabs v19 application. Green construction,&nbsp;green building,&nbsp;and sustainable building are other names for green building.&nbsp;A concept called sustainable building is offered as a solution to issues like global warming and natural disaster damage.&nbsp;A «green building» is one that is constructed using sustainable materials,&nbsp;energy efficiency,&nbsp;and ecologically friendly design principles.&nbsp;As per the Green Building Council Indonesia,&nbsp;a green building is one that incorporates sustainable practices in its planning,&nbsp;construction,&nbsp;operation,&nbsp;and maintenance elements,&nbsp;hence conserving natural resources,&nbsp;preserving the building's quality,&nbsp;and safeguarding the environment.&nbsp;Natural resources,&nbsp;preserving the standard of indoor air quality and building quality,&nbsp;Its focus on the well-being of its residents,&nbsp;all of which are grounded in the ideas of sustainable development.</span></p> <p><br><span style="font-weight: 400;">From the design of the planning of Green Building Antapura Hotel in Kuningan Regency using reinforced concrete structures, obtained each dimension of the structure. </span><em><span style="font-weight: 400;">Considering the budget plan's computation for Green Building Antapura Hotel , it is estimated that it will cost </span></em><span style="font-weight: 400;">Rp 29.227.700.000.00.</span></p> 2025-03-20T00:00:00+00:00 Copyright (c) 2024 Radi Nurpadilah https://bustechno.polteksci.ac.id/index.php/jbt/article/view/500 Structural Analysis of Beams in One of the Health Service Buildings in Pemalang 2025-03-15T04:19:16+00:00 Sally Rahmawati sallyrahmawati912@gmail.com Muhamad Riki Dinda Laksana m.rikid10411@gmail.com Riko Adiwibowo rikoadiwibowo25@gmail.com Sumarman Sumarman smrirmt_196579@yahoo.com <p><span style="font-weight: 400;">To achieve a quality building in terms of safety, comfort, and cost efficiency, it is necessary to plan and calculate the building structure in accordance with the Indonesian National Standard (SNI) in order to fulfil the applicable construction requirements. Based on optimal safety and service criteria, the planning process must comply with SNI 1727-2019, and building structure planning must follow SNI 2847-2020 regarding reinforced concrete, as the latest regulation. The structure was analysed using ETABS software, with concrete as the material for beams, columns, and floor slabs, and concrete deck for the roof structure. The results of this process include analysis and structural design drawings for Harapan Sehat hospital Pemalang.</span></p> 2025-03-24T00:00:00+00:00 Copyright (c) 2024 Sally Rahmawati, Muhamad Riki Dinda Laksana, Riko Adiwibowo, Sumarman Sumarman https://bustechno.polteksci.ac.id/index.php/jbt/article/view/254 Children's Addictive Behavior in Watching Animation on Youtube, What is the Solution? 2024-07-11T08:54:33+00:00 Indah Rohmiatun indahindah0804@gmail.com <p><em>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.</em></p> 2024-07-27T00:00:00+00:00 Copyright (c) 2024 Indah Rohmiatun https://bustechno.polteksci.ac.id/index.php/jbt/article/view/263 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 2024-07-30T07:37:12+00:00 Yazena Putri yazenaputri@gmail.com Rida Prihatni ridaprihatni@unj.ac.id Etty Gurendrawari egurendra@unj.ac.id <p><em>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.</em></p> 2024-08-12T00:00:00+00:00 Copyright (c) 2024 Yazena Putri, Rida Prihatni, Etty Gurendrawari https://bustechno.polteksci.ac.id/index.php/jbt/article/view/266 The Influence of Profit Management and Corporate Governance on Tax Aggressiveness 2024-08-05T14:05:14+00:00 Dinar Ambarita dosen02308@unpam.ac.id Lidya Febyana dosen02308@unpam.ac.id <p>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</p> 2024-08-21T00:00:00+00:00 Copyright (c) 2024 Dinar Ambarita, Lidya Febyana