Journal of Business, Social and Technology
type: channel
description: 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.
publisher: Politeknik Siber Cerdika Internasional
language: en-US
publication name: Journal of Business, Social and Technology
issn: 2807-2928
copyright: 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.
items: Evaluation of Lightning Protection and Grounding System in a Hazardous Zone 2 Oil and Gas Facility Based Based on Field Testing and WinIGS Modeling
items: Machine Learning-Based Model Predictive Control for Energy Efficiency Optimization in Vertical Roller Mill Cement Grinding
items: 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
items: The Effect of Compensation and Workload on Turnover Intention among Generation Z Employees in Jakarta City
items: The Effect of Compensation and Workload on Employee Ethical Behavior at PT. XYZ in Jakarta
items: Brand-Generated Content, User-Generated Content, and Purchase Intention: The Mediating Role of Social Media Engagement Among Generation Z TikTok Users
items: 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
items: Analysis of Service Quality, Word of Mouth, and Hospital Image on Inpatient Satisfaction at X Jayapura Hospital
items: Community Resilience in Facing Fire Risk Case Study: RW 08, Penggilingan Village, Cakung District
items: 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
items: The Role of Organizational Learning and Knowledge Capability in Innovation Implementation: A Systematic Literature Review
items: Bullwhip Effect Identification, ARIMA/SARIMA Demand Forecasting, and EOQ-Based Inventory Control at a Chicken Egg Distributor: A Case Study of Distributor X
items: Robusta Powder Coffee Business Feasibility Study in Tanggamus Regency
items: Celebrity Credibility, Social Media Influence, and Purchase Intention: The Mediating Role of Trustworthiness and Perceived Quality on Kopi Kenangan Instagram
items: Historical Cost dan Fair Value dalam Pelaporan Keuangan: Telaah Konseptual atas Relevansi Informasi bagi Pengguna Laporan Keuangan
items: Sustainability Reporting dan Tax Avoidance: Peran Moderasi Dewan Direksi Wanita
items: Life Cycle Environmental Performance of B100 Biodiesel from Reutealis Trisperma (Kemiri Sunan): An Integrated Carbon Payback Period and Nature-Based Solutions Assessment
items: Evaluating the Efficiency–Emission Trade-Off of Biomass Co-Firing in a Large-Scale Coal-Fired Power Plant: Evidence from Java, Indonesia
items: Regulatory Compliance as Substitute Legitimacy: Financial Determinants of Sustainability Reporting Quality in Indonesia's Financial Sector
items: Technical and Economic Analysis of On-Grid Rooftop Solar PV at the PLN ULP Ampana Office Using Pvsyst Software to Minimize Carbon Emissions
items: Green Budgeting Strategy for Waste Sector Greenhouse Gas Mitigation: A QSPM-Based Approach in Bogor City
items: Collaborative Governance in Palm Oil Permit Enforcement: Anti-Corruption Supervision, Indigenous Rights, and Sustainable Development in West Papua
items: Air Pollution as Gendered Oppression: An Intersectional Feminist Analysis
items: Beyond Hardness: A Total Cost of Ownership and Application-Environment Framework for Wear Resistant Steel Selection in Indonesian Mining
items: Digital Media for Beginning Reading in Elementary Schools: A Bibliometric Analysis
items: Digital Service Orchestration and Customs Performance: The Mediating Role of Process Integration in Indonesia
items: Pengaruh Social Media Use Work, Knowledge Management, dan Organizational Culture Terhadap Organizational Performance Rangkul Semarang
items: Public Opinion Sentiment Analysis of the #BoikotTrans7 Hashtag Case on YouTube Using the Naive Bayes Classifier Method
items: Critical Analysis of Indonesia’s Cybersecuritization Discourse: Deconstructing the Identification of Securitizing Actors
items: Protection Of Social Media Users' Personal Data From An International Law Perspective and Its Application In Indonesia
items: Effectiveness of the OPAK Flow Academic Supervision Model (Observation Training Action Collaboration) Based on Microsite in Improving Elementary School Teachers' Pedagogical Competence
items: Internal Service Quality of the Purchasing Department: Its Relationship with Internal Customer Satisfaction, Performance, and the Moderating Role of Organizational Culture
items: Sustainability Status of Residential Areas in Bumi Harapan Village, Nusantara Capital City: A Multi-Dimensional Scaling (MDS-RAPSettlement) Approach
items: Examining E-Payment Adoption Intention Among Indonesian Users: An Extended Technology Acceptance Model Incorporating Risk, Trust, and Religiosity
items: The Influence of Health Worker Communication, Patient Engagement, and Service Coordination on the Quality of Service at Harapan Bunda Banda Aceh Hospital Based on Patient-Centered Care
items: Analysis of Sectoral Contributions and Intersectoral Linkages in The Economy of Bali Province: An Input-Output and Multiplier Product Matrix Approach
items: Empowerment Strategy Model For Coastal Horticultural Farmers through Technology Adoption and Innovation among Coastal in Ambal District, Kebumen Regency
items: Contractor Mobilization Process Improvement Using the DMAIC Framework in a Large-Scale Mining Company in Indonesia
items: Lean Green Building in Subsidized Housing: Capturing Value through Sales Absorption Rather than Price Premium
items: Service Innovation and New Product Performance in Indonesian Tutoring SMEs
items: Hybrid Machine Learning for Classifying Ringworm, Chickenpox, and Shingles from Image Embeddings
items: Photo Aesthetic Assessment via Spatial and Frequency Domain Fusion Using a Vision Transformer Approach
items: A Transparent BESS Sizing Framework for Ramp-Rate Control of a 100 MW Solar PV Plant Using SoDa Synthetic Power Profiles
items: Analysis of the Relationship Between ESG and Firm Value with the Moderating Role of Earnings Management
items: The Influence of the Physical Work Environment and Work Discipline on Employee Performance with Motivation as a Mediating Variable
items: Comparative Analysis of YOLOv8 and MobileNetV2 for Digital Image-Based Bird's Eye Chili Leaf Disease Classification
items: The Narrative of "Foreign Exchange Hero" in Hermeneutics and Spiritual Accounting Perspective: A Case Study of Timor-Leste 2015–2025
items: Maintenance Cost Optimization Model for Rooftop PV Based on a Seasonal Soiling Model and Economic Cleaning Threshold to Improve the Performance Ratio
items: The Influence of Stock Market and Bond Market Performance on Mutual Fund Assets Under Management Growth in Indonesia
items: Circular Economy and Carbon Emission Reduction Strategies within The ESG Framework: A Case Study of PTPN IV PalmCo
items: Job Hopping Dynamics Among Generation Z: The Influence of Emotional Exhaustion, Organizational Commitment, and Perceived Alternative Employment
items: Analysis of Fixed Asset Management Based on Life Cycle Asset Theory and Its Relevance to Company Financial Performance
items: The Effect of Profitability, Leverage, and Firm Size on Income Smoothing in Food and Beverage Companies Listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 Period
items: Inclusive Financial Literacy for Deaf People: Accessibility Analysis of Game-Based Financial Education Media
items: Oil Price Uncertainty, Market Fluctuations, and ESG on Energy Investment in ASEAN and East Asia
items: Job Demands, Resources, and Turnover Intention: Job Satisfaction Mediation among Outsourced Ground Handling Employees
items: Flood Tidal Risk Modeling on the Coast of West Sulawesi Using Geographic Information Systems to Support Climate Change Adaptation Planning
items: Intention to Use Livin' Auto (Digital Vehicle Financing) in Mobile Banking Super-Apps: Integrating Technology Acceptance Model and IS Success Model
items: Comparative Evaluation of Mobile Forensic Acquisition Methods on iOS 17: A Study of Cellebrite Basic and Premium in Digital Artifact Recovery
items: Analysis of The Impact of Spin-Off Announcements on Stock Performance: Evidence from Asia
items: Driving Innovation in the Manufacturing Sector: The Role of Empowering Leadership, Perceived Organizational Support, and Knowledge Sharing on Innovative Work Behavior
items: Role Overload, Technostress, and Job Performance: The Mediating Role of Work Engagement and Burnout in Public Sector Digital Transformation
items: The Effect of Capital Intensity, Audit Committee, and Firm Size on Tax Management in Property and Real Estate Sector Companies
items: Multi-Router Network Traffic Monitoring System Based on Python Flask
items: Stock Market Reaction of LQ45 U.S.-Trading Partners
items: Organization Design and Manpower Strategy for Improving Financial Performance in Marginal Field: A Case Study of Upstream Oil and Gas Company in Indonesia
items: The Role of Work Attachment as a Mediator of the Influence of Psychological Capital and Organizational Support on Employees' Innovative Behavior

Evaluation of Lightning Protection and Grounding System in a Hazardous Zone 2 Oil and Gas Facility Based Based on Field Testing and WinIGS Modeling
type: item
description: 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.
creator: Erwin Elysar
creator: Iwa Garniwa
rights: Copyright (c) 2026 Erwin Elysar, Iwa Garniwa https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-01
publication date: 2026-07-01
volume: 7
number: 3
starting page: 679
ending page: 692
doi: 10.59261/jbt.v7i3.693

Machine Learning-Based Model Predictive Control for Energy Efficiency Optimization in Vertical Roller Mill Cement Grinding
type: item
description: 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.
creator: Elman Rudolf Pakpahan
creator: Iwa Garniwa
rights: Copyright (c) 2026 Elman Rudolf Pakpahan, Iwa Garniwa https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-01
publication date: 2026-07-01
volume: 7
number: 3
starting page: 693
ending page: 706
doi: 10.59261/jbt.v7i3.704

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
type: item
description: 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.
creator: Budiyono Budiyono
creator: Diah Pranitasari
rights: Copyright (c) 2026 Budiyono Budiyono, Diah Pranitasari https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-02
publication date: 2026-07-02
volume: 7
number: 3
starting page: 707
ending page: 725
doi: 10.59261/jbt.v7i3.689

The Effect of Compensation and Workload on Turnover Intention among Generation Z Employees in Jakarta City
type: item
description: 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 …
creator: Chaesa Maheswara
creator: Didin Kristinawati
rights: Copyright (c) 2026 Chaesa Maheswara, Didin Kristinawati https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-02
publication date: 2026-07-02
volume: 7
number: 3
starting page: 726
ending page: 745
doi: 10.59261/jbt.v7i3.680

The Effect of Compensation and Workload on Employee Ethical Behavior at PT. XYZ in Jakarta
type: item
description: 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.
creator: Lutfi Akbar Fauzi
creator: Didin Kristinawati
rights: Copyright (c) 2026 Lutfi Akbar Fauzi, Didin Kristinawati https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-02
publication date: 2026-07-02
volume: 7
number: 3
starting page: 746
ending page: 763
doi: 10.59261/jbt.v7i3.674

Brand-Generated Content, User-Generated Content, and Purchase Intention: The Mediating Role of Social Media Engagement Among Generation Z TikTok Users
type: item
description: 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.
creator: Neva Aliya Sagita
creator: Elvira Azis
rights: Copyright (c) 2026 Neva Aliya Sagita, Elvira Azis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-02
publication date: 2026-07-02
volume: 7
number: 3
starting page: 764
ending page: 776
doi: 10.59261/jbt.v7i3.685

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
type: item
description: 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.
creator: Kiagus Muhammad Arsy
creator: Dedi Iskamto
rights: Copyright (c) 2026 Kiagus Muhammad Arsy, Dedi Iskamto https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-02
publication date: 2026-07-02
volume: 7
number: 3
starting page: 777
ending page: 796
doi: 10.59261/jbt.v7i3.682

Analysis of Service Quality, Word of Mouth, and Hospital Image on Inpatient Satisfaction at X Jayapura Hospital
type: item
description: Background: Competition among hospitals is currently intensifying as public awareness of the importance of quality healthcare grows. Hospitals are required not only to provide excellent medical care but also to provide satisfactory patient care. Objective: This study aims to analyze the influence of service quality, word of mouth (WOM), and hospital image on inpatient satisfaction and the influence of WOM on the image of X Hospital, Jayapura. Methods: The research method used is quantitative with Structural Equation Modeling - Partial Least Square (SEM-PLS) analysis technique using SmartPLS software. The population in this study were inpatients at X Hospital, with a sample of 92 respondents taken using a simple random sampling technique based on the Slovin formula. Primary data collection was carried out through the distribution of questionnaires with a Likert scale. Results: The results of the hypothesis testing (bootstrapping test) indicate that service quality, word of mouth, and hospital image each have a positive and significant influence on inpatient satisfaction. Meanwhile, word of mouth did not significantly influence hospital image. The R-square value in this study is in the medium category for the patient satisfaction variable and in the low category for the hospital image variable. Conclusion: The conclusion of this study is that improvements in service quality, institutional image, and the spread of positive information by word of mouth have a significant effect on the satisfaction of patients treated at X Hospital.
creator: Thalia Gabriella Siriwa
creator: Cokki Cokki
rights: Copyright (c) 2026 Thalia Gabriella Siriwa, Cokki https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-03
publication date: 2026-07-03
volume: 7
number: 3
starting page: 797
ending page: 810
doi: 10.59261/jbt.v7i3.691

Community Resilience in Facing Fire Risk Case Study: RW 08, Penggilingan Village, Cakung District
type: item
description: 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.
creator: Anastasia Chandra Lalita Meliala
creator: Ayomi Dita Rarasati
creator: Antony Sihombing
rights: Copyright (c) 2026 Anastasia Chandra Lalita Meliala, Ayomi Dita Rarasati, Antony Sihombing https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-03
publication date: 2026-07-03
volume: 7
number: 3
starting page: 811
ending page: 827
doi: 10.59261/jbt.v7i3.712

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
type: item
description: 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.
creator: Ayu Putri Nidayanthi
creator: Maliana Puspa Arum
creator: Yosita Dwiani S
rights: Copyright (c) 2026 Ayu Putri Nidayanthi, Maliana Puspa Arum , Yosita Dwiani S https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-04
publication date: 2026-07-04
volume: 7
number: 3
starting page: 828
ending page: 839
doi: 10.59261/jbt.v7i3.647

The Role of Organizational Learning and Knowledge Capability in Innovation Implementation: A Systematic Literature Review
type: item
description: 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.
creator: Syifa Alifia Putri
creator: Nurul Safitri
rights: Copyright (c) 2026 Syifa Alifia Putri, Nurul Safitri https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-06
publication date: 2026-07-06
volume: 7
number: 3
starting page: 840
ending page: 852
doi: 10.59261/jbt.v7i3.675

Bullwhip Effect Identification, ARIMA/SARIMA Demand Forecasting, and EOQ-Based Inventory Control at a Chicken Egg Distributor: A Case Study of Distributor X
type: item
description: 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.
creator: Olga Monica
creator: Ratih Dyah K
rights: Copyright (c) 2026 Olga Monica, Ratih Dyah K https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-07
publication date: 2026-07-07
volume: 7
number: 3
starting page: 853
ending page: 866
doi: 10.59261/jbt.v7i3.695

Robusta Powder Coffee Business Feasibility Study in Tanggamus Regency
type: item
description: 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.
creator: Dwi Diana Sukmasari
creator: Irmayani Noer
creator: Ahfandi Ahmad
rights: Copyright (c) 2026 Dwi Diana Sukmasari, Irmayani Noer, Ahfandi Ahmad https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-08
publication date: 2026-07-08
volume: 7
number: 3
starting page: 867
ending page: 875
doi: 10.59261/jbt.v7i3.678

Celebrity Credibility, Social Media Influence, and Purchase Intention: The Mediating Role of Trustworthiness and Perceived Quality on Kopi Kenangan Instagram
type: item
description: 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.
creator: Bunga Salsabila
creator: Elvira Azis
rights: Copyright (c) 2026 Bunga Salsabila, Elvira Azis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-10
publication date: 2026-07-10
volume: 7
number: 3
starting page: 876
ending page: 886
doi: 10.59261/jbt.v7i3.705

Historical Cost dan Fair Value dalam Pelaporan Keuangan: Telaah Konseptual atas Relevansi Informasi bagi Pengguna Laporan Keuangan
type: item
description: 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 sta…
creator: Amin Wijoyo
creator: Ferry Adang
creator: Abdul Hamid Habbe
creator: Gagaring Pagalung
rights: Copyright (c) 2026 Amin Wijoyo, Ferry Adang, Abdul Hamid Habbe, Gagaring Pagalung https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-16
publication date: 2026-07-16
volume: 7
number: 3
starting page: 887
ending page: 899
doi: 10.59261/jbt.v7i3.672

Sustainability Reporting dan Tax Avoidance: Peran Moderasi Dewan Direksi Wanita
type: item
description: 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.
creator: Thia Margaretha Tarigan
creator: Christianus Yudi Prasetyo
creator: Andang Wirawan Setiabudi
rights: Copyright (c) 2026 Thia Margaretha Tarigan, Christianus Yudi Prasetyo, Andang Wirawan Setiabudi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-16
publication date: 2026-07-16
volume: 7
number: 3
starting page: 900
ending page: 911
doi: 10.59261/jbt.v7i3.657

Life Cycle Environmental Performance of B100 Biodiesel from Reutealis Trisperma (Kemiri Sunan): An Integrated Carbon Payback Period and Nature-Based Solutions Assessment
type: item
description: 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.
creator: Kiki Hakiki
creator: Dedi Priadi
rights: Copyright (c) 2026 Kiki Hakiki, Dedi Priadi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-21
publication date: 2026-07-21
volume: 7
number: 3
starting page: 912
ending page: 928
doi: 10.59261/jbt.v7i3.688

Evaluating the Efficiency–Emission Trade-Off of Biomass Co-Firing in a Large-Scale Coal-Fired Power Plant: Evidence from Java, Indonesia
type: item
description: 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.
creator: Zia Ulhaq
creator: Nur Aini Hidayati
rights: Copyright (c) 2026 Zia Ulhaq, Nur Aini Hidayati https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-22
publication date: 2026-07-22
volume: 7
number: 3
starting page: 929
ending page: 941
doi: 10.59261/jbt.v7i3.679

Regulatory Compliance as Substitute Legitimacy: Financial Determinants of Sustainability Reporting Quality in Indonesia's Financial Sector
type: item
description: 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.
creator: Septiani Septiani
creator: Taufik Akbar
rights: Copyright (c) 2026 Septiani Septiani, Taufik Akbar https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-22
publication date: 2026-07-22
volume: 7
number: 3
starting page: 942
ending page: 952
doi: 10.59261/jbt.v7i3.687

Technical and Economic Analysis of On-Grid Rooftop Solar PV at the PLN ULP Ampana Office Using Pvsyst Software to Minimize Carbon Emissions
type: item
description: 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.
creator: Melati Primandari
creator: Rony Seto Wibowo
creator: Feby Agung Pamuji
rights: Copyright (c) 2026 Melati Primandari, Rony Seto Wibowo, Feby Agung Pamuji https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-23
publication date: 2026-07-23
volume: 7
number: 3
starting page: 953
ending page: 963
doi: 10.59261/jbt.v7i3.701

Green Budgeting Strategy for Waste Sector Greenhouse Gas Mitigation: A QSPM-Based Approach in Bogor City
type: item
description: Background: The waste sector is a local authority emission source whose mitigation depends on structure of public expenditure rather than its size alone. Objective: This study formulates a budget allocation strategy for the Bogor City Environmental Agency (Dinas Lingkungan Hidup [DLH]) to support greenhouse gas (GHG) emission reduction in the waste sector. Methods: Spending data from 2017–2024 were functionally reclassified into core mitigation, downstream operational, and supporting components to ensure comparability across the 2021 fiscal nomenclature transition. The analysis combined descriptive methods, exploratory multiple linear regression with a COVID-19 dummy variable and a two-year lag (n = 6), and a strategic management framework comprising the Internal Factor Evaluation (IFE) matrix, External Factor Evaluation (EFE) matrix, Internal–External (IE) matrix, Strengths, Weaknesses, Opportunities, and Threats (SWOT) analysis, and Quantitative Strategic Planning Matrix (QSPM) assessed by nine purposively selected expert respondents. Results: Core mitigation activities absorbed only approximately one-sixth of total mitigation spending, while downstream operations dominated budget allocation, and proportion allocated to core mitigation tended to shrink after 2018. Exploratory regression indicated that each additional million rupiah allocated to core mitigation was associated with an approximately 3.2-ton reduction in CO₂-equivalent (CO₂eq) emissions two years later (p = 0.021). The strategic position analysis placed DLH in a hold-and-maintain quadrant. Among seven identified strategies, large-scale organic waste processing through partnerships received the highest QSPM score, with the top four strategies forming a complementary priority cluster. Conclusion: The findings indicate allocative quality, rather than budget volume alone, determines the effectiveness of mitigation spending.
creator: Ridwan Adithiansyah
creator: A. Faroby Falatehan
creator: Sri Mulatsih
rights: Copyright (c) 2026 Ridwan Adithiansyah, A. Faroby Falatehan, Sri Mulatsih https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-28
publication date: 2026-07-28
volume: 7
number: 3
starting page: 964
ending page: 981
doi: 10.59261/jbt.v7i3.731

Collaborative Governance in Palm Oil Permit Enforcement: Anti-Corruption Supervision, Indigenous Rights, and Sustainable Development in West Papua
type: item
description: Background: Drawing on the integrative framework of collaborative governance developed by Emerson, Nabatchi, and Balogh, the article analyzes how provincial and district governments, the Corruption Eradication Commission (KPK, civil society organizations, technical experts, and Indigenous communities interacted in the review and revocation of problematic plantation licenses. Objective: This article examines how collaborative governance shaped palm oil permit enforcement in West Papua, Indonesia, during the implementation of the province’s palm oil governance moratorium. Methods: The study used a qualitative case study approach based on interviews with 12 key informants selected through purposive sampling, policy documents, legal-administrative materials, and field narratives from government, civil society, expert, anti-corruption, and community actors. Results: The findings show that collaboration emerged because palm oil licensing problems cut across administrative, legal, spatial, environmental, fiscal, and customary land dimensions. The KPK played a crucial role as a supervisory and accountability-inducing actor, while EcoNusa and technical experts strengthened legal, spatial, and social analysis. In Sorong Regency, collaboration resulted in concrete administrative actions, including company clarification, action plans, and permit revocation. However, the durability of collaborative outcomes was constrained by fragmented licensing data, limited institutionalization, litigation risks, and insufficient integration of Indigenous communities as rights-bearing subjects. Conclusion: The article contributes to collaborative governance literature by showing that, in resource frontier contexts, collaboration must be assessed not only through coordination and joint action but also through legal durability, Indigenous rights recognition, and post-revocation socio-ecological restoration. This study extends previous collaborative governance research by introducing legal durab…
creator: Linda Novi Trianita
creator: Vishnu Juwono
rights: Copyright (c) 2026 Linda Novi Trianita, Vishnu Juwono https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-04
publication date: 2026-08-04
volume: 7
number: 3
starting page: 982
ending page: 994
doi: 10.59261/jbt.v7i3.702

Air Pollution as Gendered Oppression: An Intersectional Feminist Analysis
type: item
description: Background: Air pollution is commonly treated as a technical environmental issue, although its impacts are socially unequal and shaped by gender, class, geography, and access to resources. Women experience disproportionate burdens due to reproductive vulnerability, household exposure, unpaid care responsibilities, and limited participation in environmental decision-making. Objective: This article examines air pollution as a gendered problem by positioning women not as statistical objects of exposure but as subjects whose lived experience constitutes a source of knowledge. Methods: Drawing on scholarly literature, air pollution was analyzed as a layered form of oppression that situates women at the intersection of biological vulnerability, the domestic division of labor, class position, geographical location, and constrained economic access and health services. Results: Three theoretical frameworks are integrated: Crenshaw's concept of intersectionality with its structural, political, and representational dimensions; Rocheleau's feminist political ecology, foregrounding access, control, knowledge, and struggle over environmental resources; and Elmhirst's extension, which insists that the relations among gender, environment, and power be read through the social, economic, and political structures that govern resource access and distribute ecological vulnerability. Conclusion: The analysis shows that women are simultaneously the most exposed, the most burdened by care work, the least in control, the least represented, and the most frequently uncounted. Gender-blind clean-air policy therefore tends to deepen rather than ease inequality.
creator: Windy Dwi Ariyanto
creator: Mia Siscawati
creator: Hariati Sinaga
rights: Copyright (c) 2026 Windy Dwi Ariyanto, Mia Siscawati, Hariati Sinaga https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-04
publication date: 2026-08-04
volume: 7
number: 3
starting page: 995
ending page: 1005
doi: 10.59261/jbt.v7i3.727

Beyond Hardness: A Total Cost of Ownership and Application-Environment Framework for Wear Resistant Steel Selection in Indonesian Mining
type: item
description: Background: Wear resistant (WR) steel selection in Indonesian mining is typically driven by nominal hardness and unit price, criteria that overlook the dominant MRO cost drivers: service life, change-out frequency, and downtime. No published framework integrates application-environment classification, multi-grade benchmarking, mill test certificate (MTC) verification, and parametric Total Cost of Ownership (TCO) analysis for this context. Objective: This study develops a four-step evaluation framework connecting application environment, material technical parameters, quality verification, and lifecycle cost, applied to Indonesian coal and gold/copper-gold mining. Methods: A mixed-methods applied engineering evaluation combined: structured consultation with three informants — an end-user metallurgy manager at a Central Sulawesi gold operation and two mineral processing equipment OEM engineers — cross-checked against maintenance-scheduling records and throughput data; benchmarking of seven WR steel grades against manufacturer datasheets (JFE EVERHARD, Hardox 400/450) and a representative MTC; and a parametric 34-component TCO model with three-scenario (conservative, base-case, optimistic) sensitivity testing, supported by eight peer-reviewed sources selected on defined inclusion criteria. Results: Coal mining represents a continuous-abrasion environment requiring medium-to-high hardness with good weldability; gold and copper-gold mining represent high-impact, severe-abrasion environments requiring verified toughness alongside hardness. Across the representative component set evaluated and across all three sensitivity scenarios, downtime and installation cost reduction consistently outweighed material cost as the dominant driver of estimated annual savings. Notably, the upgrade pathway with the highest estimated saving (mild steel to NM400) involves a grade priced above the material it replaces, yet still generates the largest net saving through reduced shutdown freque…
creator: Jordan Suharto
rights: Copyright (c) 2026 Jordan Suharto https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-04
publication date: 2026-08-04
volume: 7
number: 3
starting page: 1006
ending page: 1023
doi: 10.59261/jbt.v7i3.707

Digital Media for Beginning Reading in Elementary Schools: A Bibliometric Analysis
type: item
description: Background: With advancements in educational technology and 21st-century literacy demands, research on digital media development for beginning reading instruction in elementary schools has increased. Objective: This bibliometric study aims to trace the trends, publications, and progress of topics in research on the use of digital media in early literacy instruction. Methods: Research data were collected from international scientific databases containing articles on reading literacy, digital media, and elementary education within a specific time frame. A total of 1,436 articles were retrieved from the Scopus database (2010–2025) using standardized search strings and PRISMA-based screening. The analysis was conducted using bibliometric methods with the assistance of scientific mapping software to identify the number of publications, most productive authors, influential journals, as well as collaboration networks and keyword occurrences. Results: The results show a substantial increase in research on reading literacy and digital media over the past decade, with a subsequent surge at its peak after application-based learning technologies, e-books, and interactive multimedia were widely introduced. The most frequently appearing keywords include digital literacy, emergent literacy, interactive reading, and educational technology. Conclusion: This demonstrates that the integration of digital media has become an important focus in supporting early reading skills in elementary school students. Furthermore, the keyword co-occurrence map indicates a strong relationship between the use of digital technology, the development of literacy skills, and innovations in learning methods.
creator: Eka Kurnia
creator: Diding Bajuri
creator: Devi Afriyuni Yonanda
rights: Copyright (c) 2026 Eka Kurnia, Diding Bajuri, Devi Afriyuni Yonanda https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-08
publication date: 2026-08-08
volume: 7
number: 3
starting page: 1024
ending page: 1035
doi: 10.59261/jbt.v7i3.619

Digital Service Orchestration and Customs Performance: The Mediating Role of Process Integration in Indonesia
type: item
description: Background: Digital transformation in Indonesia’s public sector is a strategic effort to improve efficiency, transparency, and quality of customs services through Indonesia National Single Window (INSW). However, increasing digital transaction volumes has not been matched by optimal customs performance, as reflected in high dwelling time compared to global standards. Objective: This study examines the effect of Digital Service Integration (ILD), Regulatory and Process Synchronization (SRP), and Service Information Connectivity (KIP) on Customs Service Performance (KLK), with Digital Process Integration (IPD) as a mediating variable. Method: A quantitative explanatory design was applied using PLS-SEM. Data were collected from 206 respondents consisting of exporters, government officials, and logistics service providers involved in INSW services. Results: Findings show that ILD, SRP, and KIP significantly and positively influence IPD and KLK. The model demonstrates strong explanatory power (R² KLK = 0.782; R² IPD = 0.714). KIP is the strongest predictor of KLK (β = 0.342, p < 0.001), while IPD significantly mediates all relationships. Conclusion: The study confirms that improving customs service performance requires not only digitalization but also integrated digital processes, regulatory harmonization, and real-time interoperable data systems across institutions.
creator: Dodi Hariyanto
creator: Agus Purnomo
creator: Maniah Maniah
rights: Copyright (c) 2026 Dodi Hariyanto, Agus Purnomo, Maniah Maniah https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-01
publication date: 2026-08-01
volume: 7
number: 3
starting page: 1036
ending page: 1047
doi: 10.59261/jbt.v7i3.700

Pengaruh Social Media Use Work, Knowledge Management, dan Organizational Culture Terhadap Organizational Performance Rangkul Semarang
type: item
description: 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.
creator: Misbakhul Arrezqi
creator: Rustono Rustono
creator: Sinta Bela
rights: Copyright (c) 2026 Misbakhul Arrezqi, Rustono, Sinta Bela https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-14
publication date: 2026-07-14
volume: 7
number: 3
starting page: 1048–1062
ending page: 1048–1062
doi: 10.59261/jbt.v7i3.649

Public Opinion Sentiment Analysis of the #BoikotTrans7 Hashtag Case on YouTube Using the Naive Bayes Classifier Method
type: item
description: 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.
creator: Mateus Jemboin
creator: Desak Made Dwi Utami Putra
creator: I Gede Made Yudi Antara
creator: I Gusti Agung Indrawan
creator: I Gede Iwan Sudipa
rights: 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
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-23
publication date: 2026-06-23
volume: 7
number: 3
starting page: 1063
ending page: 1073
doi: 10.59261/jbt.v7i3.673

Critical Analysis of Indonesia’s Cybersecuritization Discourse: Deconstructing the Identification of Securitizing Actors
type: item
description: 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.
creator: Kamil Ghiffary A
creator: Hartanto Hartanto
creator: Ivandra Solihin
rights: Copyright (c) 2026 Kamil Ghiffary A, Hartanto, Ivandra Solihin https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-01
publication date: 2026-07-01
volume: 7
number: 3
starting page: 1074
ending page: 1086
doi: 10.59261/jbt.v7i3.646

Protection Of Social Media Users' Personal Data From An International Law Perspective and Its Application In Indonesia
type: item
description: 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.
creator: Rezti Aisyahbella
creator: Adya Paramita Prabandari
rights: Copyright (c) 2026 Rezti Aisyahbella, Adya Paramita Prabandari https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-15
publication date: 2026-06-15
volume: 7
number: 3
starting page: 1087
ending page: 1095
doi: 10.59261/jbt.v7i3.666

Effectiveness of the OPAK Flow Academic Supervision Model (Observation Training Action Collaboration) Based on Microsite in Improving Elementary School Teachers' Pedagogical Competence
type: item
description: Background: Improving primary education quality depends on teachers’ pedagogical competence, yet conventional academic supervision often fails to produce meaningful changes in classroom practice. Objective: This study examined the effectiveness of the Microsite-based OPAK Flow Academic Supervision Model (Observation, Training, Action, Collaboration) in improving elementary school teachers’ pedagogical competence. Methods: A quasi-experimental nonequivalent control group design was used. Sixty teachers were assigned to an experimental group (n = 30) receiving the OPAK-Microsite intervention or to a control group (n = 30) receiving conventional supervision. Data were analyzed using a paired t-test, an independent-samples t-test, and N-gain scores. Results: The experimental group showed significant improvement (pretest: M = 68.55, SD = 7.21; posttest: M = 85.92, SD= 5.88; t = 14.78, p < 0.001; Cohen’s d = 2.49). The control group showed minimal gains (pretest: M = 67.83; posttest: M= 73.40). Between-group comparison confirmed the superiority of the experimental group (t(58) = 8.34, p < 0.001). Conclusion: The OPAK-Microsite model significantly improves teachers’ pedagogical competence compared to conventional supervision and is recommended for broader implementation.
creator: Dede Rina Andriani
creator: Lalan Soeherlan
creator: Eka Nurhidayat
creator: Devi Ariyuni Yonanda
rights: Copyright (c) 2026 Dede Rina Andriani, Lalan Soeherlan, Eka Nurhidayat, Devi Ariyuni Yonanda https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-10
publication date: 2026-08-10
volume: 7
number: 3
starting page: 1096
ending page: 1103
doi: 10.59261/jbt.v7i3.617

Internal Service Quality of the Purchasing Department: Its Relationship with Internal Customer Satisfaction, Performance, and the Moderating Role of Organizational Culture
type: item
description: Background: In the context of the animal feed manufacturing industry in Indonesia, the purchasing function plays a strategic role in providing operational raw materials; however, its performance evaluation often overlooks internal service aspects. Objective: This study aims to analyze the influence of the purchasing department’s internal service quality on internal customer satisfaction and performance, with organizational culture serving as a moderating variable. Methods: A quantitative survey-based approach was employed, involving 175 internal customers from the Production, Quality Control, Finance, Marketing, and Warehouse departments of an Indonesian animal feed manufacturing company. Respondents were selected using purposive sampling. Data were collected through a structured questionnaire based on SERVQUAL dimensions and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 to examine direct, mediating, and moderating relationships. Results: The results demonstrate that the purchasing department’s internal service quality has a positive and significant effect on internal customer satisfaction (β = 0.903, p < 0.001) and internal customer performance (β = 0.252, p = 0.017). Internal customer satisfaction significantly mediates the relationship between the purchasing department’s internal service quality and internal customer performance (β = 0.517, p < 0.001). However, organizational culture does not moderate the relationships between internal service quality and satisfaction (β = −0.036, p = 0.174) or performance (β = −0.027, p = 0.182). Conclusion: This study extends SERVQUAL to the internal purchasing function in Indonesian manufacturing and shows that internal customer satisfaction fully mediates the relationship between service quality and performance. Managers should monitor internal service quality and strengthen purchasing staff's interpersonal skills to improve cross-functional performance.
creator: Putri Handayani Sirait
creator: Tommy C. Efrata
creator: Damelina Basauli Tambunan
rights: Copyright (c) 2026 Putri Handayani Sirait, Tommy C. Efrata, Damelina Basauli Tambunan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-10
publication date: 2026-08-10
volume: 7
number: 3
starting page: 1104
ending page: 1121
doi: 10.59261/jbt.v7i3.686

Sustainability Status of Residential Areas in Bumi Harapan Village, Nusantara Capital City: A Multi-Dimensional Scaling (MDS-RAPSettlement) Approach
type: item
description: Background: The development of the Nusantara Capital City (IKN) as a sustainable forest city raises concerns regarding the sustainability of rural settlement areas that have long existed within its boundaries. Objective: This study aims to assess the sustainability status of the Bumi Harapan Village settlement across ecology and infrastructure, economic, socio-cultural, and institutional dimensions and to identify sensitive attributes that may inform sustainable settlement development. Methods: The study was conducted in Bumi Harapan Village using field observations, a questionnaire administered to the village government, and secondary data. Sustainability was assessed using Multi-Dimensional Scaling (MDS)-RAPSettlement across 39 attributes grouped into four dimensions. Results: Bumi Harapan is moderately sustainable in the ecology and infrastructure dimension (60.05) and institutional dimension (62.58), but less sustainable in the economic dimension (41.16) and socio-cultural dimension (41.89). RSQ values range from 0.94 to 0.95 and stress values from 0.133 to 0.137. The most sensitive attributes include waste management, green open space, clean water availability, village market availability, community participation in waste management, and participation in decision-making. Conclusion: These findings support evidence-based efforts to improve the sustainability of the Bumi Harapan settlement, particularly by strengthening environmental services, local economic capacity, community participation, and responsive village governance.
creator: Oza Satria
creator: Ernan Rustiadi
creator: Sugeng Budiharsono
rights: Copyright (c) 2026 Oza Satria, Ernan Rustiadi, Sugeng Budiharsono https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-10
publication date: 2026-08-10
volume: 7
number: 3
starting page: 1122
ending page: 1135
doi: 10.59261/jbt.v7i3.677

Examining E-Payment Adoption Intention Among Indonesian Users: An Extended Technology Acceptance Model Incorporating Risk, Trust, and Religiosity
type: item
description: Background: Despite the rapid growth of e-payment transactions in Indonesia, adoption remains uneven due to concerns regarding perceived risk, trust, and religious considerations. Existing Technology Acceptance Model (TAM) studies rarely integrate these socio-cultural factors simultaneously. Objective: The purpose of this study is to examine how users’ intentions to adopt e-payment technology are influenced by perceived usefulness (PU), ease of use (PEOU), risk, trust, and religiosity. Methods: This study employed 193 samples and Partial Least Squares Structural Equation Modeling (PLS-SEM). Results: The study’s findings show that users’ intentions to adopt e-payments are significantly influenced by risk, trust, and religiosity factors. On the other hand, users’ intentions do not appear to be significantly impacted by perceived usefulness (PU) or ease of use (PEOU). According to these results, users’ decisions to adopt e-payment technology are dominated by non-technical factors such as perceived risk, degree of system trust, and the influence of religion, even though technical factors such as usefulness and ease of use are generally assumed to influence adoption. Conclusion: The study’s implications highlight the significance of risk management, enhancing confidence in electronic payment systems, and incorporating religious values into the development of marketing strategies. By integrating risk, trust, and religiosity into examining users’ intentions, this study contributes to the development of a modified Technology Acceptance Model. It also helps developers and e-payment service providers better understand the factors affecting users’ adoption of this technology.
creator: Siti Nadiatul Istiqomah
creator: Machmudin Eka Prasetya
rights: Copyright (c) 2026 Siti Nadiatul Istiqomah, Machmudin Eka Prasetya https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-10
publication date: 2026-08-10
volume: 7
number: 3
starting page: 1136
ending page: 1148
doi: 10.59261/jbt.v7i3.668

The Influence of Health Worker Communication, Patient Engagement, and Service Coordination on the Quality of Service at Harapan Bunda Banda Aceh Hospital Based on Patient-Centered Care
type: item
description: Background: Hospital service quality remains a challenge in Indonesian private hospitals, and evidence on how Patient-Centered Care (PCC) influences service quality remains limited. Objective: This study aimed to analyze the influence of health worker communication, patient engagement, and service coordination on the quality of hospital services based on Patient-Centered Care at Harapan Bunda Banda Aceh Hospital. Methods: This quantitative cross-sectional study involved 287 outpatients and inpatients selected through purposive sampling. Data were collected using a validated Likert-scale questionnaire and analyzed using Pearson’s correlation and binary logistic regression. Results: The results showed that health worker communication had a positive and significant relationship with hospital service quality, with a correlation coefficient of 0.64 and an odds ratio (OR) of 3.74 (p = 0.001). Patient engagement also significantly influenced service quality, with a correlation coefficient of 0.58 and an OR of 2.59 (p = 0.004). Furthermore, service coordination had a positive and significant influence on service quality, with a correlation coefficient of 0.60 and an OR of 2.86 (p = 0.003). Collectively, the three variables accounted for 66% of the variation in hospital service quality (Nagelkerke R² = 0.66). The Hosmer–Lemeshow goodness-of-fit test indicated that the model adequately fit the data (χ² = 5.874, p = 0.672). Health worker communication was identified as the most dominant variable influencing hospital service quality. Conclusion: This study concludes that implementing Patient-Centered Care principles through effective health worker communication, active patient engagement, and well-coordinated services can significantly improve the quality of hospital services.
creator: Dewi Yuliana Fithri
creator: Innocentius Bernarto
rights: Copyright (c) 2026 Dewi Yuliana Fithri, Innocentius Bernarto https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-10
publication date: 2026-08-10
volume: 7
number: 3
starting page: 1149
ending page: 1162
doi: 10.59261/jbt.v7i3.676

Analysis of Sectoral Contributions and Intersectoral Linkages in The Economy of Bali Province: An Input-Output and Multiplier Product Matrix Approach
type: item
description: Background: Regional economic development aims to improve community welfare through a productive and sustainable economic structure. Bali Province still shows a high dependence on the service sector, particularly tourism, making it vulnerable to external shocks such as the COVID-19 pandemic. Objective: This study aims to analyze the contribution of economic sectors, forward and backward linkages, dispersion power, degree of sensitivity, and output, income, and labor multipliers in Bali Province. Methods: This study uses a quantitative approach with Input-Output analysis and the Multiplier Product Matrix (MPM). The data were obtained from the 2016 Input-Output Table of Bali Province, updated to 2024 using the RAS method. Results: The findings show that Bali’s economic structure is still dominated by the service sector, particularly the accommodation and food service sector, which serves as the main contributor to output, gross value added, and final demand. The accommodation and food service sector has the strongest forward linkages (index = 4.671), while the electricity and gas supply sector has the highest backward linkages (index = 1.892) and serves as a key sector in the economy. The multiplier analysis indicates that the accommodation and food service sector has the highest output multiplier (2.341), the financial and insurance services sector has the highest income multiplier (1.756), and the wholesale and retail trade sector has the highest labor multiplier (3.124). Conclusion: Bali’s economic development needs to continue strengthening the tourism sector as a leading sector, while also promoting economic diversification and strengthening strategic sectors to sustainably enhance regional economic resilience.
creator: Luh Made Arisusanti
creator: I Nyoman Mahaendra Yasa
rights: Copyright (c) 2026 Luh Made Arisusanti, I Nyoman Mahaendra Yasa https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-14
publication date: 2026-08-14
volume: 7
number: 3
starting page: 1163
ending page: 1175
doi: 10.59261/jbt.v7i3.670

Empowerment Strategy Model For Coastal Horticultural Farmers through Technology Adoption and Innovation among Coastal in Ambal District, Kebumen Regency
type: item
description: Background: Coastal horticulture supports the food security and welfare of farmers in Ambal District, Kebumen, with great potential for cultivating melons, watermelons, and chili peppers. However, since the introduction of technology and innovation is still far from optimal, an effective farmer empowerment strategy is needed. Objective: This study aims to analyze the factors influencing technology adoption and innovation, assess the level of technology adoption and innovation among coastal horticultural farmers, and develop a strategic framework for farmer empowerment. Methods: Using the Slovin method in six villages, a quantitative explanatory survey was conducted targeting 344 coastal horticultural farmers. The data was analyzed using structural equation modeling (SEM) with AMOS, investigating agricultural extension workers, social media, social norms, and digital literacy, utilizing social norms and digital literacy as mediators. Results: Extension workers, social norms, and digital literacy have a significant and positive impact on technology adoption and innovation. Social media has no direct impact but delivers significant indirect effects through digital literacy. Social norms mediate the influence of extension workers. Adoption rates and innovation were highly rated (average = 3,808 points). Conclusion: Social norms, digital literacy, and the spread of workers are the strongest correlations between technology adoption and innovation, but causal interpretation should be done carefully when considering cross-cutting design. Priority strategies include strengthening farm systems by farm corporations, improving digital literacy, and involving young farmers as drivers of modernization. This is supported by activated outreach services, technology-based regional development, and strong marketing and agricultural business partnerships.
creator: Intan Wiji Ekawati
creator: Ardiansyah Ardiansyah
creator: Masrukin Masrukin
creator: Nurul Hidayat
creator: Lilik Kartika Sari
rights: Copyright (c) 2026 Intan Wiji Ekawati, Ardiansyah, Masrukin, Nurul Hidayat, Lilik Kartika Sari https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-15
publication date: 2026-08-15
volume: 7
number: 3
starting page: 1176
ending page: 1195
doi: 10.59261/jbt.v7i3.720

Contractor Mobilization Process Improvement Using the DMAIC Framework in a Large-Scale Mining Company in Indonesia
type: item
description: Background: Contractor mobilization plays a critical role in ensuring workforce readiness and supporting the timely execution of large-scale industrial projects. However, complex administrative requirements, extensive compliance procedures, and coordination among multiple stakeholders often create inefficiencies that affect project performance. Objective: This study analyzes and improves the contractor mobilization process within one of divisions of a large-scale mining company in Indonesia during a major overhaul project. Although the project was planned for 35 calendar days, actual completion required 84 days, indicating substantial deviation from the planned project schedule. Methods: The study employs the Define–Measure–Analyze–Improve–Control (DMAIC) framework using qualitative and quantitative data obtained from interviews, document reviews, and internal performance records. Process performance was assessed using four indicators Mobilization Lead Time (MLT), Mobilization Fulfillment Ratio (MFR), Readiness Compliance (RC), and Delay Frequency (DF), all of which were defined at first use in the text. Results: The findings reveal an average Mobilization Lead Time (MLT) of 57 days, exceeding the 30-working-day service-level target. The overall Mobilization Fulfillment Ratio (MFR) was 82.1% (270 of 329 planned contractors mobilized); however, only 48.6% of contractors were available at project commencement (initial fulfillment rate), while Readiness Compliance (RC) was 27.8% and Delay Frequency (DF) was 40.7%. Conclusion: These improvements are expected to reduce mobilization lead time, enhance workforce readiness, strengthen cross-functional coordination, and improve the overall effectiveness of contractor mobilization management.
creator: Whina Anugraheni Maharani
creator: Liane Okdinawati
rights: Copyright (c) 2026 Whina Anugraheni Maharani, Liane Okdinawati https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-15
publication date: 2026-08-15
volume: 7
number: 3
starting page: 1196
ending page: 1212
doi: 10.59261/jbt.v7i3.724

Lean Green Building in Subsidized Housing: Capturing Value through Sales Absorption Rather than Price Premium
type: item
description: Background: Indonesian subsidized housing operates under a regulated price ceiling that prevents developers from charging a green premium for environmentally improved homes, leaving the economic rationale for green design unclear in this segment, a gap that prior sustainable-business-model research on value capture has rarely addressed. Objective: This study examines how a medium-scale developer captures value from lean green-building features when a price premium is not possible, and proposes capital velocity as an alternative value-capture mechanism for price-regulated housing markets. Methods: A qualitative single-case study of a subsidized housing project in Garut, West Java, draws on internal and practitioner interviews (four internal respondents; 20 buyers), sales-absorption data, and field observation, and applies a two-by-two comparative logic (competence × green design) with member-checked thematic coding; reporting follows the SRQR guideline. Results: Value appears associated primarily with faster sales absorption, about six units per month against zero to three for comparators of similar price, rather than per-unit margin, and buyers are motivated mainly by thermal comfort, perceived quality, and aesthetics rather than environmental awareness, though other factors such as location and developer reputation may also contribute. Conclusion: Lean green design can be made viable in price-capped housing by functioning as an instrument of capital velocity; as a single-firm study with researcher positionality, the findings are analytical and exploratory rather than statistical.
creator: Mochamad Friza Pahlevi
creator: Sudrajati Ratnaningtya
rights: Copyright (c) 2026 Mochamad Friza Pahlevi, Sudrajati Ratnaningtya https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-18
publication date: 2026-08-18
volume: 7
number: 3
starting page: 1213
ending page: 1224
doi: 10.59261/jbt.v7i3.729

Service Innovation and New Product Performance in Indonesian Tutoring SMEs
type: item
description: Background: Tutoring SMEs increasingly need to renew their service delivery as digitalisation and changing parent and student preferences reshape competition. Objective: This study examines the effect of service innovation on new product performance and tests whether market turbulence moderates that relationship among tutoring SMEs in Banyumas, Purbalingga, and Banjarnegara. Methods: A quantitative, purposive-sampling design was analysed in SPSS Version 30 using item validity and reliability tests and an ordinary least-squares interaction model. Results: Service innovation positively predicted new product performance (B = 0.383, t = 2.547, p = .017), while market turbulence had a direct positive association (B = 0.451, t = 3.933, p < .001). The interaction was not significant (B = 0.014, t = 0.344, p = .734). Conclusion: Service innovation is associated with stronger new product performance, whereas market turbulence operates as a direct contextual correlate rather than a moderator in this sample.
creator: Meliyana Rizki Prabaningrum
creator: Agus Suroso
creator: Weni Novandari
rights: Copyright (c) 2026 Meliyana Rizki Prabaningrum, Agus Suroso, Weni Novandari https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-19
publication date: 2026-08-19
volume: 7
number: 3
starting page: 1225
ending page: 1237
doi: 10.59261/jbt.v7i3.733

Hybrid Machine Learning for Classifying Ringworm, Chickenpox, and Shingles from Image Embeddings
type: item
description: Background: Skin diseases caused by fungal and viral infections, such as ringworm, chickenpox, and shingles, often exhibit similar visual patterns in their early stages, making manual classification difficult and potentially leading to misdiagnosis. Objective: This study proposes an image-based skin disease classification approach that combines visual feature extraction with machine learning algorithms. Methods: Feature extraction is performed using pretrained models (Inception-v3, VGG-16, and VGG-19) to generate image embeddings. The extracted features are classified using logistic regression, support vector machine (SVM), and neural network models via the Orange Data Mining platform. Results: Performance evaluation using AUC, classification accuracy (CA), F1 score, precision, recall, and Matthews correlation coefficient (MCC) shows that the combination of Inception-v3 and SVM achieves the best performance. Pretrained feature extraction effectively improves the accuracy of machine learning-based classification. Conclusion: Combining pretrained feature extraction with machine learning provides an efficient and accurate approach to skin disease classification, with strong potential for development into an early-stage clinical decision-support system.
creator: Billy Hiskia Sigalingging
creator: Imam Yuadi
rights: Copyright (c) 2026 Billy Hiskia Sigalingging, Imam Yuadi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-20
publication date: 2026-08-20
volume: 7
number: 3
starting page: 1238
ending page: 1250
doi: 10.59261/jbt.v7i3.741

Photo Aesthetic Assessment via Spatial and Frequency Domain Fusion Using a Vision Transformer Approach
type: item
description: Background: The rapid growth of digital media has increased the demand for automated image aesthetic assessment (IAA) in social media, creative industries, and e-commerce platforms. Although Vision Transformer (ViT)-based models have demonstrated promising performance, most existing approaches rely primarily on spatial representations while overlooking frequency-domain information, which captures complementary characteristics such as sharpness, texture, noise patterns, and bokeh effects. Objective: This study proposes a Dual-Branch Late Fusion FFT-ViT architecture with concatenation-based fusion as an approach for integrating dual-domain representations to improve photo aesthetic assessment (PAA). Methods: The proposed architecture consists of two parallel branches. The RGB branch employs a Vision Transformer (ViT-Small) to extract spatial and compositional features, while the FFT branch utilizes ViT-Tiny to capture frequency-domain characteristics associated with texture, sharpness, and image details. The extracted features from both branches are fused using a concatenation strategy before being passed to the regression layer. Results: The proposed Dual-Branch FFT-ViT with concatenation fusion achieved the best performance, obtaining a PLCC of 0.7336, SRCC of 0.7347, MSE of 0.0193, MAE of 0.1117, and RMSE of 0.1388. Compared with the RGB-only ViT baseline, the proposed model improved the PLCC score by 0.0124, demonstrating the effectiveness of integrating spatial and frequency-domain features for aesthetic score prediction. Conclusion: This study demonstrates that integrating spatial and frequency-domain representations through a dual-branch Vision Transformer architecture enhances photo aesthetic assessment performance.
creator: Reza Rachmadan
creator: Shintami Chusnul Hidayati
rights: Copyright (c) 2026 Reza Rachmadan, Shintami Chusnul Hidayati https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-20
publication date: 2026-08-20
volume: 7
number: 3
starting page: 1251
ending page: 1269
doi: 10.59261/jbt.v7i3.737

A Transparent BESS Sizing Framework for Ramp-Rate Control of a 100 MW Solar PV Plant Using SoDa Synthetic Power Profiles
type: item
description: Background: The integration of utility-scale solar photovoltaic power plants requires attention to short-term power fluctuations because photovoltaic output can change rapidly due to variations in irradiance, temperature, atmospheric conditions, and cloud movement. Objective: This study aims to evaluate a SoDa-based synthetic photovoltaic power profile and optimize Battery Energy Storage System capacity for ramp-rate control of a 100 MW solar photovoltaic power plant. Methods: A quantitative simulation and optimization approach was applied. A one-minute synthetic photovoltaic power profile was generated using SoDa, evaluated for monthly consistency against NASA POWER, and analyzed under multiple ramp-rate limit scenarios. The optimum BESS power and energy capacities were determined using deterministic grid search and benchmarked against Particle Swarm Optimization (PSO). Results: The synthetic profile demonstrated adequate monthly consistency with NASA POWER (Pearson r = 0.860, rRMSE = 5.99%), confirming its suitability for pre-feasibility ramp-rate analysis. Stricter ramp-rate limits produced markedly more violations and required higher BESS capacities, ranging from 10 MW/10 MWh for moderate limits up to 20.5 MW/20.5 MWh for the most stringent scenario, with 100% compliance achieved in all cases. This framework demonstrates the practical value of synthetic data-driven BESS sizing for early-stage solar project planning in data-scarce environments. Conclusion: Stricter ramp-rate limits increase BESS capacity requirements once the minimum capacity constraint is no longer sufficient. This study contributes an auditable, transparent pre-feasibility framework that integrates synthetic data generation, and advancing the literature on data-driven energy storage sizing for utility-scale solar PV projects.
creator: Muhammad Haikal Erniza Putra
creator: Faiz Husnayain
rights: Copyright (c) 2026 Muhammad Haikal Erniza Putra, Faiz Husnayain https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-20
publication date: 2026-08-20
volume: 7
number: 3
starting page: 1270
ending page: 1282
doi: 10.59261/jbt.v7i3.717

Analysis of the Relationship Between ESG and Firm Value with the Moderating Role of Earnings Management
type: item
description: Background: Environmental, Social, and Governance (ESG) has become an increasingly important non-financial factor in assessing corporate sustainability and long-term performance. Objective: This research seeks to analyze the impact of Environmental, Social, and Governance (ESG) factors on corporate value and to explore the role of earnings management as a moderating variable in the relationship between ESG and firm value. Methods: This research utilizes a quantitative methodology, drawing on panel data from consumer goods firms listed on the Indonesia Stock Exchange for the period spanning 2022 to 2025. The sample comprises 31 companies, yielding 124 firm-year observations, which were selected through purposive sampling. Environmental, Social, and Governance (ESG) performance is assessed via a disclosure index aligned with the Global Reporting Initiative (GRI) standards, while firm value is represented by Tobin’s Q. Results: This finding indicates that investors and consumers in the consumer goods sector continue to place greater emphasis on financial performance, product quality, price, and brand reputation than on sustainability-related information. Furthermore, earnings management is not proven to moderate the relationship between ESG and firm value. This study contributes to the literature by highlighting that the effectiveness of ESG in enhancing firm value depends not only on disclosure practices but also on market characteristics, investor perceptions, consumer behavior, and the firm's ability to integrate sustainability initiatives into business strategies that generate tangible economic benefits. Conclusion: The findings provide implications for managers and regulators in improving the quality of ESG implementation and ensuring that sustainability practices contribute to long-term value creation.
creator: Eka Anugerah Putra
creator: Amrie Firmansyah
rights: Copyright (c) 2026 Eka Anugerah Putra, Amrie Firmansyah https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-21
publication date: 2026-08-21
volume: 7
number: 3
starting page: 1283
ending page: 1295
doi: 10.59261/jbt.v7i3.719

The Influence of the Physical Work Environment and Work Discipline on Employee Performance with Motivation as a Mediating Variable
type: item
description: Background: Sustained employee performance is especially important in security services, where work is dispersed across locations and depends on reliable discipline and operational readiness. Earlier findings on whether the physical work environment and work discipline directly improve performance remain mixed, suggesting that work motivation may be the process through which these conditions are converted into stronger work outcomes. Objective: This study evaluates the direct effects of the physical work environment and work discipline on employee performance at PT Bandung Perkasa Madani and examines whether work motivation carries those effects. Methods: A quantitative descriptive-verificative design was applied to all 100 permanent employees using a saturated sample. Questionnaire data were processed with Structural Equation Modeling based on Partial Least Squares (PLS-SEM) in SmartPLS 4. Results: Neither the physical work environment nor work discipline showed a significant direct relationship with employee performance. Both, however, were significant positive predictors of work motivation, and motivation significantly predicted performance. The indirect paths were also significant, indicating that work motivation fully mediates the effects of the physical work environment and work discipline on employee performance. Conclusion: The findings position work motivation as the principal mechanism linking workplace conditions and disciplined behavior to performance. Managerial efforts should therefore combine improvements in the physical work setting and consistent discipline with incentives, recognition, and other practices that strengthen employees' motivation.
creator: Yulia Puspita Dewi
creator: Nurul Hermina
rights: Copyright (c) 2026 Yulia Puspita Dewi, Nurul Hermina https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-22
publication date: 2026-08-22
volume: 7
number: 3
starting page: 1296
ending page: 1305
doi: 10.59261/jbt.v7i3.730

Comparative Analysis of YOLOv8 and MobileNetV2 for Digital Image-Based Bird's Eye Chili Leaf Disease Classification
type: item
description: Background: Bird’s eye chili is an important horticultural commodity in Indonesia but is highly vulnerable to leaf diseases such as mosaic virus, leaf spot, and chlorosis. Visual disease identification is often inaccurate and can delay treatment, while previous deep learning studies have mainly used laboratory-acquired datasets with limited applicability to field conditions. Objective: This study compares the performance of YOLOv8 classification (YOLOv8-cls) and MobileNetV2 in classifying bird’s eye chili leaf diseases using digital images acquired under field conditions. Methods: A dataset of 800 leaf images representing four classes (healthy, mosaic virus, leaf spot, and chlorosis) was collected under natural field conditions. The images were preprocessed and used to train both models through transfer learning using ImageNet-pretrained weights. Performance was evaluated using stratified 5-fold cross-validation and measured using accuracy, precision, recall, F1-score, and the Matthews correlation coefficient (MCC). Results: Both models achieved average accuracies above 98%. YOLOv8-cls achieved the best overall performance, with 98.38% accuracy, 98.55% precision, 98.35% recall, and 98.41% F1-score, while requiring only 2.84 MB of storage, making it suitable for deployment on edge devices. MobileNetV2 achieved 98.25% accuracy, 98.36% precision, 98.16% recall, and 98.24% F1-score, while reducing training time by approximately 40%. Conclusion: YOLOv8-cls is the more suitable architecture for mobile and edge-based plant disease detection because of its superior classification performance and compact model size, whereas MobileNetV2 is advantageous when rapid model retraining is required. These findings provide a practical basis for developing accessible digital agriculture applications for early disease detection.
creator: I Gede Tiar Eka Saputra
creator: I Made Gede Sunarya
rights: Copyright (c) 2026 I Gede Tiar Eka Saputra, I Made Gede Sunarya https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-24
publication date: 2026-08-24
volume: 7
number: 3
starting page: 1306
ending page: 1319
doi: 10.59261/jbt.v7i3.723

The Narrative of "Foreign Exchange Hero" in Hermeneutics and Spiritual Accounting Perspective: A Case Study of Timor-Leste 2015–2025
type: item
description: Background: Labor migration from Timor-Leste increased substantially during 2015–2025, driven by limited domestic employment opportunities and low industrial capacity. The resulting remittance inflows have given rise to the “foreign exchange hero” (pahlawan devisa) narrative, which frames migrant workers as national economic contributors while potentially obscuring the exploitation, family separation, and weak legal protections they experience. Objective: This study examines narrative surrounding low-skilled labor and the “foreign exchange hero” (pahlawan devisa) label attached to Timorese migrant workers during the 2015–2025 period through the perspectives of social hermeneutics and spiritual accounting. Methods: Using a qualitative-interpretive approach and a literature review, this research analyzes secondary data from SEFOPE, ILO, World Bank, BCTL, and academic journals published between 2015 and 2025. The hermeneutic analysis follows Gadamer’s concept of the fusion of horizons and Ricoeur’s narrative interpretation framework, complemented by Habermas’s theory of communicative action. Results: The findings indicate that: (1) the term “foreign exchange hero” is a symbolic construction that carries ideological meaning and reflects economic power relations; (2) such heroic narratives risk concealing the realities of suffering, exploitation, and injustice experienced by low-skilled migrant workers; and (3) the spiritual accounting perspective affirms that a nation’s economic success cannot be measured solely by remittance volume, but also by the state’s capacity to protect the welfare, rights, and dignity of its citizens. Conclusion: This study recommends national development strategies that are not dependent on the export of cheap labor but are instead oriented toward domestic job creation, educational strengthening, and humane labor policies.
creator: Hernandi Julius Sousa Do Carma
creator: Darwis Darwis
creator: Alimuddin Alimuddin
rights: Copyright (c) 2026 Hernandi Julius Sousa Do Carma, Darwis Darwis, Alimuddin Alimuddin https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-24
publication date: 2026-08-24
volume: 7
number: 3
starting page: 1320
ending page: 1332
doi: 10.59261/jbt.v7i3.714

Maintenance Cost Optimization Model for Rooftop PV Based on a Seasonal Soiling Model and Economic Cleaning Threshold to Improve the Performance Ratio
type: item
description: Background: The Performance Ratio (PR) of photovoltaic (PV) systems in tropical monsoon regions decreases due to soiling accumulation on module surfaces, yet techno-economically optimal cleaning strategies remain unavailable specifically for the Indonesian context. Objective: This study aims to evaluate the investment feasibility of a 400 kWp rooftop PV system in the Cikarang industrial estate, determine the optimal cleaning strategy, and quantify the system's contribution to carbon emission reduction. Methods: The research employs a quantitative approach based on 1,503 days of operational data (2022–2025), using an integrated framework combining a Seasonal Soiling Model (SSM) with rain-reset parameters, an Economic Cleaning Threshold (ECT) with three lookback versions, two-layer risk analysis (OAT and Monte Carlo simulation, 10,000 iterations), and carbon emission analysis. Results: The investment is feasible with NPV of IDR 2.48 billion, IRR of 16.73%, payback of 9 years, and LCOE of IDR 828.77/kWh (25.7% below PLN tariff), with 100% probability of positive NPV. The optimal strategy is annual cleaning in August (S1), yielding NPV IDR 99.2 million higher than existing practice. The system reduces 9,258 tons CO₂ over 25 years with negative abatement cost of USD −21.21/ton CO₂. Conclusion: The integrated TEA-ECT framework advances rooftop PV asset management by demonstrating that value-based, seasonally adaptive cleaning optimization simultaneously enhances economic returns and environmental performance, providing a replicable methodology for tropical monsoon regions.
creator: Ridhwan Fitrah
creator: Faiz Husnayain
rights: Copyright (c) 2026 Ridhwan Fitrah, Faiz Husnayain https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-26
publication date: 2026-08-26
volume: 7
number: 3
starting page: 1333
ending page: 1349
doi: 10.59261/jbt.v7i3.743

The Influence of Stock Market and Bond Market Performance on Mutual Fund Assets Under Management Growth in Indonesia
type: item
description: Background: The growth of the mutual fund industry in Indonesia over the last decade has shown significant development, driven by increased financial literacy, the development of financial technology, and the dominance of retail investors in the capital market. Objective: This study aims to analyze the effect of stock market and bond market performance on the growth of mutual fund assets under management in Indonesia, as well as identify the most dominant factor influencing this growth. Methods: The study uses a quantitative approach with monthly time series data from November 2010 to December 2025. The analysis was conducted using the Ordinary Least Squares (OLS) method with Newey-West correction and robustness checks through Robust Regression and Quantile Regression. Results: Stock market performance has a robust and significant effect on the growth of mutual fund assets under management, with an asymmetric response in which the negative return component is the most consistent channel across all three specifications. Bond market performance has a positive effect with moderate empirical support. Stock market volatility is consistently negative in sign but does not reach statistical significance, while bond market volatility shows no systematic effect. The relative dominance test indicates that the difference between the two markets is not statistically significant, so their contributions to the growth of assets under management are relatively balanced. Conclusion: This study contributes to the mutual fund literature in emerging markets through focus on the Indonesian market, which is dominated by retail investors within a fintech APERD ecosystem.
creator: Toufan Purnama Yamin
creator: Dwi Nastiti Danarsari
rights: Copyright (c) 2026 Toufan Purnama Yamin, Dwi Nastiti Danarsari https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-27
publication date: 2026-08-27
volume: 7
number: 3
starting page: 1350
ending page: 1360
doi: 10.59261/jbt.v7i3.683

Circular Economy and Carbon Emission Reduction Strategies within The ESG Framework: A Case Study of PTPN IV PalmCo
type: item
description: Background: Indonesia's palm oil industry faces growing sustainability pressure, including compliance with the European Union Deforestation Regulation (EUDR). Following its December 2023 merger, PT Perkebunan Nusantara IV PalmCo is integrating ESG principles into its operations. Objective: This study aims to analyze the implementation of circular economy and carbon emission reduction strategies as part of the ESG framework at PTPN IV PalmCo. Methods: Using a descriptive qualitative case study with secondary data from company reports, verified media, and official documents (2023–2025), this research finds that PalmCo has implemented a circular economy by converting palm oil waste into renewable energy through 11 biogas facilities, targeting 32 facilities by 2029 and over 80% renewable energy utilization. Results: The carbon emission reduction strategy, implemented through both nature-based and technology-based approaches, has resulted in carbon sequestration of 873,395 tons CO₂e/year and emission reductions of 191,107 tons CO₂e/year, while also achieving the first Greenhouse Gas (GHG) Emission Reduction Certificate in the plantation industry. Both initiatives are strongly integrated into the ESG framework, as evidenced by PalmCo’s #2 global ranking in the S&P Corporate Sustainability Assessment (CSA) 2024 and its receipt of two Diamond Awards at the ESG Initiative Awards 2025. Conclusion: This research contributes to ESG literature in the plantation sector by demonstrating, through Legitimacy Theory, that PalmCo is transitioning from symbolic to substantive legitimacy, evidenced by verified emission reductions and the integration of ESG indicators into management KPIs. These findings offer a theoretical contribution to ESG implementation in state-owned plantation enterprises.
creator: Putrie Cynthia Ichwan
creator: Amrie Firmansyah
rights: Copyright (c) 2026 Putrie Cynthia Ichwan, Amrie Firmansyah https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-27
publication date: 2026-08-27
volume: 7
number: 3
starting page: 1361
ending page: 1377
doi: 10.59261/jbt.v7i3.711

Job Hopping Dynamics Among Generation Z: The Influence of Emotional Exhaustion, Organizational Commitment, and Perceived Alternative Employment
type: item
description: Background: Job hopping among Generation Z has become an increasingly important issue in human resource management, particularly amid the dynamic transformation of the labor market in Indonesia. Objective: This study aims to examine the effects of emotional exhaustion and perceived alternative employment on job hopping behavior among Generation Z, with organizational commitment serving as a mediating variable. Methods: The study is grounded in Conservation of Resources (COR) Theory and Social Exchange Theory (SET). A quantitative approach was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM) through SmartPLS. Data were collected from 262 Generation Z employees in the Greater Jakarta area who had changed jobs at least two to three times. Results: The results indicate that emotional exhaustion and perceived alternative employment have significant positive effects on job hopping behavior, while organizational commitment has a significant negative effect on job hopping. Furthermore, perceived alternative employment positively influences organizational commitment, whereas emotional exhaustion does not significantly affect organizational commitment. Mediation analysis reveals that organizational commitment mediates the effect of perceived alternative employment on job hopping but does not mediate the relationship between emotional exhaustion and job hopping. Conclusion: These findings contribute to the growing literature on Generation Z job hopping behavior and provide practical implications for organizations in designing more effective employee retention strategies.
creator: Tio Ramadha Putra
creator: Riani Rachmawati
rights: Copyright (c) 2026 Tio Ramadha Putra, Riani Rachmawati https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-28
publication date: 2026-08-28
volume: 7
number: 3
starting page: 1378
ending page: 1388
doi: 10.59261/jbt.v7i3.738

Analysis of Fixed Asset Management Based on Life Cycle Asset Theory and Its Relevance to Company Financial Performance
type: item
description: Background: This research is motivated by the large proportion of fixed assets in the company's asset structure as well as the challenges of efficiency after the COVID-19 pandemic and company mergers. Objective: This study aims to analyze the role of fixed asset management based on the theory of asset life cycle in supporting the company's financial performance at PT X, a port service company in the Tanjung Perak area of Surabaya. Methods: The approach used is a qualitative method with an explanatory case study design. Data were obtained through interviews, observations, and documentation, analyzed using data reduction, presentation, and conclusion drawing with source triangulation. Results: The results indicate that asset life cycle-based management is associated with improved financial performance, reflected in ROA rising from 0.50 to 0.72 and Asset Turnover from 2.12 to 3.10 over 2021–2025, based on triangulated interview, observation, and documentation data. The acquire and commission phases were implemented well, while the operate and dispose phases still show weaknesses, including the absence of a preventive maintenance system. Asset electrification cut operational costs by about 60% and supported ESG goals, though it did not consistently affect cash flow, shaped instead by other operational and funding policies. Conclusion: This study concludes that optimizing asset management based on asset life cycle can improve operational efficiency and profitability, extending Asset Life Cycle Management theory to a port service context. Companies are advised to develop digital-based integrated asset management, implement preventive and predictive maintenance, and strengthen management across all life cycle phases.
creator: Ahmad Juanda
creator: Driana Leniwati
creator: Shobiq Zainudin
rights: Copyright (c) 2026 Ahmad Juanda, Driana Leniwati, Shobiq Zainudin https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-28
publication date: 2026-08-28
volume: 7
number: 3
starting page: 1389
ending page: 1404
doi: 10.59261/jbt.v7i3.722

The Effect of Profitability, Leverage, and Firm Size on Income Smoothing in Food and Beverage Companies Listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 Period
type: item
description: Background: Financial performance in the food and beverage sector remained uneven through the pandemic and recovery, creating potential incentives to stabilize reported earnings. Objective: This study tests profitability, leverage, and firm size as determinants of income smoothing in Indonesian food and beverage firms during 2020–2024. Methods: Using a causal-comparative quantitative design, secondary financial data from 23 purposively selected firms produced 112 observations. ROA, DAR, log total assets, and the Eckel Index represented the study variables. Logistic regression was used to test the hypotheses. Results: The three predictors were jointly significant (Nagelkerke R² = 0.122). Profitability and leverage were positively significant, while firm size was negatively significant. Conclusion: The findings indicate that earnings-smoothing behavior varies with profitability, debt exposure, and company scale and provide evidence relevant to assessing financial-reporting quality.
creator: Muhammad Zharfan Marsyafadhlan
creator: Wiwin Aminah
creator: Brady Rikumahu
rights: Copyright (c) 2026 Muhammad Zharfan Marsyafadhlan, Wiwin Aminah, Brady Rikumahu https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-28
publication date: 2026-08-28
volume: 7
number: 3
starting page: 1405
ending page: 1412
doi: 10.59261/jbt.v7i3.749

Inclusive Financial Literacy for Deaf People: Accessibility Analysis of Game-Based Financial Education Media
type: item
description: Background: Limited access to visually accessible financial education remains a barrier for deaf people in understanding financial information and making responsible economic decisions. Objective: This study aims to analyze the accessibility of a game-based financial education medium for deaf people by examining user needs, the translation of financial content into visual and interactive elements, and user experience toward the developed prototype. Methods: This study employed a descriptive-evaluative mixed methods design using a design thinking approach comprising empathize, define, ideate, prototype, and testing stages. Data were collected through observation, interviews, user discussions, prototype testing, user experience evaluation, and a financial literacy questionnaire involving 30 deaf participants in Bali. Accessibility was positioned as the primary design principle by integrating visual communication needs into the development of the game-based financial education media. Results: The findings indicate that deaf users require financial education media with simple language, clear visuals, intuitive navigation, contextual examples, sign language videos, and direct feedback. The Cash Hero prototype showed improvement across all UEQ dimensions, with final scores ranging from 0.658 for efficiency to 1.725 for perspicuity. The average financial literacy index was 72.0%, with 60.0% of respondents categorized as having moderate financial literacy. These findings indicate that game-based learning can translate abstract financial concepts into more concrete, contextual, and interactive learning experiences. Conclusion: This study concludes that game-based financial education designed through design thinking can serve as an accessible learning medium for deaf people. Future research should develop the prototype into a functional mobile application.
creator: I Gst. Agung Pramesti Dwi Putri
creator: A.A. Istri Ita Paramitha
creator: Ni Wayan Nanik Suaryani Taro Putri
creator: Ni Putu Setia Pratiwi
creator: Kadek Bagastya Adi Widyadhana
rights: Copyright (c) 2026 I Gst. Agung Pramesti Dwi Putri, A.A. Istri Ita Paramitha, Ni Wayan Nanik Suaryani Taro Putri, Ni Putu Setia Pratiwi, Kadek Bagastya Adi Widyadhana https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-09-01
publication date: 2026-09-01
volume: 7
number: 3
starting page: 1413
ending page: 1430
doi: 10.59261/jbt.v7i3.747

Oil Price Uncertainty, Market Fluctuations, and ESG on Energy Investment in ASEAN and East Asia
type: item
description: Background: The energy sector is highly vulnerable to oil price uncertainty, financial market fluctuations, and sustainability demands, making investment decisions increasingly dependent on both economic factors and ESG performance. Objective: This study aims to examine the effects of oil price uncertainty, financial market fluctuations, and ESG performance on the investment policies of oil and gas companies in ASEAN and East Asia. Methods: This study employs a quantitative approach using panel data regression. The sample comprises 35 oil and gas companies listed on stock exchanges in Indonesia, Malaysia, Singapore, Thailand, Vietnam, Japan, China, and South Korea from 2016 to 2024, yielding 315 firm-year observations, of which 260 are available for models including ESG. Investment policy is measured using the ratio of capital expenditure to total assets. Results: Oil price uncertainty has a negative and statistically significant effect on investment policy, both partially (coefficient = −0.1602, p = 0.009) and in the full model (coefficient = −0.1464, p = 0.025). Financial market fluctuations are negative and significant when estimated separately (coefficient = −1.2011, p = 0.035) but become insignificant in the full model once oil price uncertainty is controlled for (coefficient = −0.2546, p = 0.679). ESG performance shows a positive but statistically insignificant coefficient across all specifications (full model: coefficient = 0.0003, p = 0.286). The full model yields a Wald χ² of 13.84 (p = 0.032) with an overall R² of 0.074. Conclusion: Oil price uncertainty is the most dominant and consistent factor constraining corporate investment among energy companies in ASEAN and East Asia, consistent with real options theory.
creator: Adinda Mayang Kesuma
creator: Dwi Nastiti Danarsari
rights: Copyright (c) 2026 Adinda Mayang Kesuma, Dwi Nastiti Danarsari https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-09-02
publication date: 2026-09-02
volume: 7
number: 3
starting page: 1431
ending page: 1442
doi: 10.59261/jbt.v7i3.681

Job Demands, Resources, and Turnover Intention: Job Satisfaction Mediation among Outsourced Ground Handling Employees
type: item
description: Background: Turnover intention remains a persistent problem in labour-intensive service industries, particularly among outsourced workers who face job insecurity, limited career mobility, and heavy operational demands. Evidence on how job resources and job demands translate into withdrawal intentions remains inconsistent, and job satisfaction has rarely been tested as a transmission mechanism within a single Job Demands–Resources model in aviation ground handling. Objective: This study examines the effects of job motivation, job stress, and quality of work life on turnover intention, with job satisfaction as a mediator, among outsourced employees of PT Gapura Angkasa at I Gusti Ngurah Rai International Airport. Methods: An explanatory quantitative design was applied to 192 respondents drawn by proportionate stratified random sampling from a population of 372 outsourced employees. Data were analysed with Partial Least Squares–Structural Equation Modelling in SmartPLS 4 using a disjoint two-stage hierarchical component model. Results: Job motivation and quality of work life significantly reduced turnover intention, whereas job stress showed no significant direct effect. Job satisfaction mediated the motivation and stress pathways but not the quality of work life pathway. Conclusion: The findings extend Job Demands–Resources Theory by showing that job satisfaction is the principal transmission mechanism of the health impairment process, while job resources also operate through a direct motivational route. Management should prioritise structured recognition, workload redistribution, and contract transparency to retain outsourced ground handling personnel.
creator: Putu Dea Saraswati Wirawan
creator: Yoseva Maria Pujirahayu Sumaji
creator: Bisma Jatmika Tisnasasmita
rights: Copyright (c) 2026 Putu Dea Saraswati Wirawan, Yoseva Maria Pujirahayu Sumaji, Bisma Jatmika Tisnasasmita https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-09-02
publication date: 2026-09-02
volume: 7
number: 3
starting page: 1443
ending page: 1456
doi: 10.59261/jbt.v7i3.735

Flood Tidal Risk Modeling on the Coast of West Sulawesi Using Geographic Information Systems to Support Climate Change Adaptation Planning
type: item
description: Background: Coastal flooding or tidal inundation (banjir rob) is one of the visible impacts of climate change that increasingly affects coastal regions in Indonesia, including West Sulawesi Province. Sea-level rise, land-use changes, and mangrove degradation have intensified the vulnerability of coastal areas to tidal flooding. Objective: This study aims to model the risk of tidal flooding along the coast of West Sulawesi using Geographic Information Systems (GIS) and to formulate climate change adaptation strategies through spatial and SWOT analyses. Methods: The research utilized spatial datasets, including elevation, slope, distance from the coastline and rivers, land use, and mangrove density. The analysis was conducted using a scoring, weighting, and overlay approach to generate a tidal flood vulnerability map, which was validated using observed flood event data from 2021–2025. Results: The results indicate that low-lying coastal zones below 5 meters above sea level with sparse mangrove cover (particularly in Polewali Mandar, Majene, and Mamuju Regencies) are highly vulnerable to tidal flooding. Spatial projections suggest a significant increase in inundation areas by 2075 in line with projected sea-level rise. Based on the SWOT analysis, the recommended adaptation strategy is an offensive (S–O) approach, emphasizing the utilization of coastal ecosystem potential and conservation policies to promote mangrove-based ecotourism, strengthen community adaptive capacity, and enhance collaboration among government, academia, and local communities. Conclusion: The findings are expected to provide a scientific foundation for climate change mitigation and adaptation planning in the coastal regions of West Sulawesi toward sustainable coastal development.
creator: Haryanto Asri
creator: Hardianti Nur
rights: Copyright (c) 2026 Haryanto Asri, Hardianti Nur https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-09-02
publication date: 2026-09-02
volume: 7
number: 3
starting page: 1457
ending page: 1472
doi: 10.59261/jbt.v7i3.736

Intention to Use Livin' Auto (Digital Vehicle Financing) in Mobile Banking Super-Apps: Integrating Technology Acceptance Model and IS Success Model
type: item
description: Background: Digital banking transformation has driven mobile banking toward the super-app concept integrating diverse financial services within a single platform. Bank Mandiri's Livin' Auto feature offers digital vehicle financing services; however, adoption remains suboptimal despite a rapidly growing mobile banking user base. Objective: This study analyzes the determinants of users' intention to use Livin' Auto (a digital vehicle financing service within Livin' by Mandiri) by integrating the Technology Acceptance Model (TAM) and the Information Systems Success Model (IS Success Model). Methods: A quantitative methodology utilizing Partial Least Squares Structural Equation Modeling (PLS-SEM) was implemented. Data were gathered through online surveys administered to 200 participants, who were chosen through purposive sampling from among Livin' by Mandiri users familiar with the Livin' Auto feature. Results: Interactivity, process completeness, technological service innovation, perceived ease of use (PEOU), and perceived usefulness (PU) were found to be significant predictors of the intention to use. Among these, perceived usefulness was identified as the most influential predictor (β = 0.412, t = 5.213, p < 0.01), whereas service diversity did not demonstrate a significant impact on either PEOU or PU. Conclusion: This study extends TAM and IS Success Model by validating their applicability in super-app-based digital vehicle financing contexts. The findings confirm that perceived usefulness and ease of use are primary adoption drivers, offering empirical insights for digital banking strategy in Indonesia.
creator: Ruditya Pamungkas
creator: Nurdin Sobari
rights: Copyright (c) 2026 Ruditya Pamungkas, Nurdin Sobari https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-09-02
publication date: 2026-09-02
volume: 7
number: 3
starting page: 1473
ending page: 1487
doi: 10.59261/jbt.v7i3.709

Comparative Evaluation of Mobile Forensic Acquisition Methods on iOS 17: A Study of Cellebrite Basic and Premium in Digital Artifact Recovery
type: item
description: Background: The advancement of security systems in modern smartphones, particularly iOS devices, has introduced significant challenges to digital forensic investigations. At the same time, law enforcement agencies increasingly rely on digital evidence, making the completeness and reliability of acquisition methods critical factors in forensic examinations. Objective: This study aims to evaluate the differences in the completeness of digital artifacts obtained through logical acquisition and full file system (FFS) extraction methods on an iPhone 13 running the latest iOS version. Methods: An experimental methodology was employed by developing a ground-truth dataset based on user activity scenarios, including communications, media exchanges, and application usage. The acquisition results were subsequently analyzed to measure the recovery rate of digital artifacts, including deleted data and application-related artifacts. Results: The findings indicate that the FFS extraction method is capable of recovering a more comprehensive set of artifacts than logical acquisition, particularly data that cannot be accessed through conventional methods. However, this method involves greater complexity and depends on advanced forensic tools. Specifically, the FFS method recovered 64,057 files compared to 959 files obtained through Advanced Logical Extraction, representing a 6,580% increase in artifact volume. Notable differences were observed in web history (1,466 vs. 43 entries), images (13,140 vs. 367 files), and database artifacts (997 vs. 188 records). Conclusion: This research highlights the importance of selecting appropriate acquisition methods to support investigative processes and legal evidence examination, while also identifying a research gap in the forensic evaluation of devices running the latest versions of iOS.
creator: Ghifari Amanar
creator: Ruki Harwahyu
rights: Copyright (c) 2026 Ghifari Amanar, Ruki Harwahyu https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-09-03
publication date: 2026-09-03
volume: 7
number: 3
starting page: 1488
ending page: 1500
doi: 10.59261/jbt.v7i3.706

Analysis of The Impact of Spin-Off Announcements on Stock Performance: Evidence from Asia
type: item
description: Background: This research is motivated by the increasing practice of spin-offs as a strategy for company divestment in responding to market dynamics and global business efficiency. The announcement of a spin-off is often considered a positive signal by investors because it is considered to be able to increase the company's business focus and create added value for shareholders. However, the results of previous research still show mixed findings regarding the influence of spin-offs on stock performance, especially in the Asian region. Objective: This study aims to analyze the impact of spin-off announcements on the stock performance of public companies in Asia for the period 2000–2025 and compare market reactions between developing and developed countries as well as between Asian subregions. Methods: The study used a quantitative approach with the event study method and the Constant Mean Return Model on 74 samples of spin-off events. Results: The results showed that the market responded positively on the event day and one day after the announcement, which was demonstrated through significant Average Abnormal Return (AAR) and Cumulative Average Abnormal Return (CAAR) values. However, in the period after the announcement, there was a market correction that showed that investor reactions were short-term. In addition, no significant differences were found between market reactions in developing and developed countries as well as between Asian subregions. Conclusion: This study concludes that spin-off announcements provide signals that tend to be ambiguous and are heavily influenced by the market context of each country.
creator: Rachma Wahyu Ningrum
creator: Eka Pria Anas
rights: Copyright (c) 2026 Rachma Wahyu Ningrum, Eka Pria Anas https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-09-03
publication date: 2026-09-03
volume: 7
number: 3
starting page: 1501
ending page: 1512
doi: 10.59261/jbt.v7i3.713

Driving Innovation in the Manufacturing Sector: The Role of Empowering Leadership, Perceived Organizational Support, and Knowledge Sharing on Innovative Work Behavior
type: item
description: Background: In a competitive business environment, organizations are required to encourage innovative work behavior of employees through contextual factors such as perceived organizational support and empowering leadership. Objective: This study aims to examine the influence of these two variables on innovative work behavior, with psychological empowerment and knowledge sharing as mediators. Methods: Based on social exchange theory, the study used a quantitative survey approach on 305 employees of Company X, analyzed using Covariance-Based Structural Equation Modeling (CB-SEM). Results: The results show that empowering leadership and perceived organizational support have a positive and significant effect on innovative work behavior. Knowledge sharing and psychological empowerment are proven to be partial mediators in the relationship between empowering leadership and perceived organizational support for innovative work behavior, with knowledge sharing as a more dominant mediator. Conclusion: These findings suggest that organizations design structured knowledge sharing programs as an innovation-oriented HR development strategy. The limitations of the study include the use of self-assessment questionnaires in which all variables are measured based on respondents' own perceptions which have the potential for common method bias and the context of one company that limits generalization. Further research can use more diverse data sources and expand the context of different industries.
creator: Lulu Ul Maksumah
creator: Fanny Martdianty
rights: Copyright (c) 2026 Lulu Ul Maksumah, Fanny Martdianty https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-09-03
publication date: 2026-09-03
volume: 7
number: 3
starting page: 1513
ending page: 1525
doi: 10.59261/jbt.v7i3.696

Role Overload, Technostress, and Job Performance: The Mediating Role of Work Engagement and Burnout in Public Sector Digital Transformation
type: item
description: Background: Focusing on the context of the implementation of the Digital Administration System X is important considering that the digital transformation of the Institution X through the PRESISI agenda has the potential to create dual work demands for personnel who must adapt technologically while maintaining operational performance. Objective: This study aims to examine the influence of role overload and technostress on the job performance of personnel in executive positions at the Headquarters of Institution X by considering the mediating role of work engagement and burnout in these relationships. Methods: A quantitative approach was used with the survey design, and data were collected from 346 implementing personnel through questionnaires. The analysis was conducted using Covariance-Based Structural Equation Modeling (CB-SEM) with LISREL 8.8 to test the direct and indirect relationships between variables. Results: The results showed that role overload and technostress had a positive effect on work engagement, consistent with the challenge-hindrance stressor framework, as well as significantly increasing burnout. Work engagement was proven to be the most dominant predictor of performance and fully mediated the influence of role overload and mediated part of the influence of technostress on job performance, while burnout was not proven to be a significant mediator. Conclusion: These findings underscore the importance of strengthening work engagement as the main psychological mechanism in ensuring the success of the Institution X digital transformation without sacrificing the welfare of personnel.
creator: Mayora Lolly Ishimora
creator: Fanny Martdianty
rights: Copyright (c) 2026 Mayora Lolly Ishimora, Fanny Martdianty https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-09-03
publication date: 2026-09-03
volume: 7
number: 3
starting page: 1526
ending page: 1542
doi: 10.59261/jbt.v7i3.698

The Effect of Capital Intensity, Audit Committee, and Firm Size on Tax Management in Property and Real Estate Sector Companies
type: item
description: Background: State tax receipts finance the greater part of Indonesia’s national development agenda, although firms tend to regard tax as an expense that should be minimised wherever possible. Given that the property and real estate industry combines substantial investment in fixed assets with intricate transaction structures, its tax management practices warrant closer scholarly attention. Objective: This research investigates how capital intensity, the audit committee, and firm size influence tax management practices among property and real estate firms listed on the Indonesia Stock Exchange (IDX) over the 2021–2024 period. Methods: A quantitative approach was employed, relying on secondary data obtained from audited annual reports. A purposive sampling procedure yielded a final sample of 20 firms, producing 80 firm-year observations. The dataset was analysed with IBM SPSS Statistics 29 through multiple linear regression. Results: Tax management is represented by the Effective Tax Rate (ETR), where a higher figure denotes a heavier realised tax burden and, correspondingly, a less aggressive approach to tax management. Capital intensity exerts a positive influence on ETR, suggesting that firms with substantial fixed-asset holdings do not translate depreciation into a lighter tax burden. The audit committee likewise exerts a positive influence, indicating that more robust internal oversight pushes firms toward a more compliant tax stance. Firm size, however, shows no significant influence. Conclusion: Tax management outcomes appear to be driven more by asset structure and governance quality than by firm scale. These results contribute to the body of Indonesian taxation literature.
creator: Griselda Avelyn Maylita
creator: Theresia Hesti Bwarleling
rights: Copyright (c) 2026 Griselda Avelyn Maylita, Theresia Hesti Bwarleling https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-09-03
publication date: 2026-09-03
volume: 7
number: 3
starting page: 1543
ending page: 1553
doi: 10.59261/jbt.v7i3.740

Multi-Router Network Traffic Monitoring System Based on Python Flask
type: item
description: Background: Network traffic monitoring in multi-router environments is often constrained by reliance on a single protocol and decentralized access management. Objective: This study develops a web-based monitoring system using the Python Flask framework that is capable of simultaneously monitoring eight MikroTik routers and incorporates SSH failover and Role-Based Access Control (RBAC) features. Methods: The implemented solution includes an automatic failover mechanism between the MikroTik API and SSH, the implementation of Role-Based Access Control (RBAC), and flexible historical report extraction functionality. Testing was conducted on eight MikroTik routers using failover time, data loss, and role-based access validation as the primary evaluation parameters. The failover scenario involved deliberately disabling the primary API service to evaluate the system’s ability to transition to SSH-based access. Results: The evaluation results demonstrate that the system maintains the availability of monitoring data during primary access failure, with a maximum protocol transition recovery time of 2.2 seconds and no observed data loss. Testing also confirms that RBAC effectively secures system configurations by differentiating the access privileges of administrators and regular users. The failover test was conducted in two trials, yielding consistent recovery times of 2.073 and 2.077 seconds, respectively, and all seven role-based access test cases were successfully validated. Conclusion: The scientific contribution of this study lies in integrating centralized multi-router monitoring, API–SSH failover, RBAC, and historical reporting into a single Flask-based platform. The proposed system provides an empirically validated reference model for developing reliable and secure web-based network monitoring systems.
creator: Muhamad Eko Wahyudi
creator: Imam Suharjo
rights: Copyright (c) 2026 Muhamad Eko Wahyudi, Imam Suharjo https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-09-04
publication date: 2026-09-04
volume: 7
number: 3
starting page: 1554
ending page: 1568
doi: 10.59261/bustechno.v7i3.726

Stock Market Reaction of LQ45 U.S.-Trading Partners
type: item
description: Background: The reciprocal tariff policy introduced by President Donald J. Trump on April 2, 2025, triggered widespread uncertainty across global financial markets, with notable implications for Indonesia’s equity market. International trade measures of this nature can reshape investor sentiment, particularly among firms with substantial commercial ties to the United States. Objective: This research investigates how Indonesian equity market participants responded to the 2025 U.S. reciprocal tariff announcement by comparing average abnormal returns across pre- and post-event periods and examining market behavior surrounding the announcement date. Methods: Employing a quantitative event study design, this research selects LQ45 constituents engaged in U.S. trade activities through purposive sampling. The market-adjusted model is used as the benchmark for estimating expected returns, and the analysis incorporates descriptive statistics, paired-sample t-tests, and one-sample t-tests to examine abnormal return patterns. Results: The findings reveal a statistically significant difference in average abnormal returns between the pre- and post-announcement periods. Notably, negative abnormal returns emerged on d−2 and d−1 before the announcement, suggesting that market participants had already incorporated the anticipated policy effects into stock prices prior to the official disclosure. Conclusion: These results indicate that Indonesia’s equity market demonstrated an efficient response to publicly available information, consistent with the characteristics of semi-strong form market efficiency. The study highlights the significant role of international trade policies in shaping investment behavior and emphasizes the importance of incorporating cross-border economic risks into portfolio management strategies.
creator: Hengky Surya Bhuana
creator: Ida Bagus Anom Purbawangsa
rights: Copyright (c) 2026 Hengky Surya Bhuana, Ida Bagus Anom Purbawangsa https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-09-05
publication date: 2026-09-05
volume: 7
number: 3
starting page: 1569
ending page: 1581
doi: 10.59261/bustechno.v7i3.710

Organization Design and Manpower Strategy for Improving Financial Performance in Marginal Field: A Case Study of Upstream Oil and Gas Company in Indonesia
type: item
description: Background: Marginal oil and gas fields present significant operational and economic challenges due to declining reserves, low production rates, high operating costs, and negative financial performance. Objective: This study aimed to develop an appropriate organizational model and manpower strategy for managing AX-145 to improve operational efficiency and support the long-term sustainability of marginal field operations. Methods: A qualitative single-case study was conducted using the Galbraith Star Model as the analytical framework. Data were collected through purposive interviews with key stakeholders, analysis of internal company documents, organizational structure evaluation, workload and role-criticality assessment, and Full-Time Equivalent (FTE)-based right-sizing analysis. Results: The study proposed a three-stage organizational transformation consisting of a Lean Internal Operating Model, Cluster Operating Model, and Strategic Partnership Model. The Stage-1 redesign reduced total field-allocated formations from 527 to 375 (28.8%) through supervisory consolidation, organizational delayering, optimized span of control, Operator Driven Reliability (ODR)-based multi-skilling, and Shared Service Organization (SSO) integration. The proposed manpower strategy integrated role-criticality assessment, workforce reallocation, competency-based multi-skilling, and the Manpower Productivity Index (MPI) as a performance measurement instrument, with the projected MPI improving from 0.71 to 1.00 and estimated manpower cost savings of USD 4–6 million annually. Conclusion: The proposed organizational model and manpower strategy provide a structured framework for improving manpower productivity and operational cost efficiency in marginal oil and gas fields while offering a practical reference for managing similar assets within Indonesia's upstream oil and gas industry.
creator: SM Deasyana Prihadikta P
creator: Achmad Fajar Hendarma
rights: Copyright (c) 2026 SM Deasyana Prihadikta P, Achmad Fajar Hendarma https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-09-05
publication date: 2026-09-05
volume: 7
number: 3
starting page: 1582
ending page: 1599
doi: 10.59261/bustechno.v7i3.721

The Role of Work Attachment as a Mediator of the Influence of Psychological Capital and Organizational Support on Employees' Innovative Behavior
type: item
description: Background: Employee innovation is increasingly important for public organizations that must improve services while operating within procedural constraints. Objective: This study examined whether perceived organizational support (POS) and psychological capital (PsyCAP) explain innovative work behavior (IWB), and whether work engagement carries either effect. Methods: Survey data were obtained from 100 employees of the Technology and Information Data Center, Ministry of Primary and Secondary Education, using simple random sampling. Responses to a five-point Likert instrument were analyzed with PLS-SEM in SmartPLS 4. Measurement quality and structural paths were assessed, followed by bootstrap tests of direct and indirect effects. Results: PsyCAP was associated with IWB (β = 0.628; p = 0.001) and work engagement (β = 0.818; p < 0.001). POS predicted PsyCAP (β = 0.658; p < 0.001) but not IWB directly (β = -0.069; p = 0.265). Work engagement did not significantly predict IWB (β = 0.292; p = 0.070). The indirect POS-PsyCAP-IWB pathway was significant (β = 0.413; p = 0.006), whereas pathways ending through work engagement were not supported. Conclusion: The findings place PsyCAP, rather than engagement, as the principal psychological pathway linking organizational support with innovative behavior.
creator: Laily Musyrifah
creator: Osly Usman
rights: Copyright (c) 2026 Laily Musyrifah, Osly Usman https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-09-07
publication date: 2026-09-07
volume: 7
number: 3
starting page: 1600
ending page: 1608
doi: 10.59261/bustechno.v7i3.690