Journal of Business Social and Technology
https://bustechno.polteksci.ac.id/index.php/jbt
<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&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&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&hl=en&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&search_text=Journal%20of%20Business%2C%20Social%20and%20Technology%20(Bustechno)&search_type=kws&search_field=full_search"><strong>- Dimensions</strong></a></div> </div> </div>Politeknik Siber Cerdika Internasionalen-USJournal of Business Social and Technology2807-2928<p>Authors who publish with this journal agree to the following terms:</p> <ul> <li class="show">Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a<a href="https://creativecommons.org/licenses/by-sa/4.0"> Creative Commons Attribution-ShareAlike 4.0 International (CC-BY-SA).</a> that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.</li> <li class="show">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.</li> <li class="show">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.</li> </ul>Children's Addictive Behavior in Watching Animation on Youtube, What is the Solution?
https://bustechno.polteksci.ac.id/index.php/jbt/article/view/254
<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>Indah Rohmiatun
Copyright (c) 2024 Indah Rohmiatun
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2024-07-272024-07-27611910.59261/jbt.v6i1.254The Effect of Financial Distress, Profitability, and Leverage on Profit Management with Institutional Ownership as a Moderation in Telecommunications Sector Companies Listed on the IDX
https://bustechno.polteksci.ac.id/index.php/jbt/article/view/263
<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>Yazena PutriRida PrihatniEtty Gurendrawari
Copyright (c) 2024 Yazena Putri, Rida Prihatni, Etty Gurendrawari
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2024-08-122024-08-1261102310.59261/jbt.v6i1.263The Influence of Profit Management and Corporate Governance on Tax Aggressiveness
https://bustechno.polteksci.ac.id/index.php/jbt/article/view/266
<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>Dinar AmbaritaLidya Febyana
Copyright (c) 2024 Dinar Ambarita, Lidya Febyana
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2024-08-212024-08-2161243310.59261/jbt.v6i1.266