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All Journal JURNAL PENDIDIKAN TAMBUSAI ESENSI: Jurnal Manajemen Bisnis JURNAL LENTERA BISNIS Jurnal Manajemen Bisnis
Wibowo, Edi Wahyu
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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Journal : JURNAL LENTERA BISNIS

 1 
ANALISIS EKONOMI DIGITAL DAN KETERBUKAAN TERHADAP PERTUMBUHAN GDP NEGARA ASEAN Wibowo, Edi Wahyu
JURNAL LENTERA BISNIS Vol 7, No 2 (2018): JURNAL LENTERA BISNIS
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v7i2.235

Abstract

AbstractThe ASEAN Economic Community was formed with the aim of achieving the perfection of economic integration in the ASEAN region which is believed to provide tangible benefits to all elements of society. Opportunities of digital economy and the pollination of each ASEAN country is very important to succeed the purpose of the establishment of The ASEAN Economic Community. This study uses quantitative methods with secondary data by panel period 2012-2016 by combining 10 ASEAN countries (Indonesia, Malaysia, Singapore, Thailand, Philippines, Vietnam, Myanmar, Brunei, Laos, Cambodia). T test results obtained are the effect of digital variables on the GDP of ASEAN countries ie the probability value of t-statistics obtained 0.0420. Then the statistical probability <α = 5% is 0.0420 <0.05. So it can be concluded that digital variables partially have a positive significance to GDP variables. While the influence of openness to GDP growth of ASEAN countries is the probability value of t-statistics obtained 0.6386, then the statistical probability <α = 5% is 0.6386> 0.005. So it can be concluded that the variables of disclosure partially no effect on the significance of GDP variables. While the simultaneous F test result is the effect of digital variables and openness to GDP growth of ASEAN countries obtained Adjustted R-Squere value of 0.994. This shows that the model is able to explain 99.4% of the dependent variable, while the remaining 0.52 other factors influenced beyond the regression model. Digital influence on GDP growth of ASEAN countries is good so it needs to be improved to manage internet users. Internet users are expected not only as a consumer but also create business opportunities to make a star up (entrepreneur) for economic growth in each country can be improved. While the influence of openness to the growth of GDP of ASEAN countries needs to be improved especially in producing products that can be exported and reduce the import of goods, export and import tariff are also to be re-arranged so that grow export climate in each country. It is expected that openness will increase so much investment will be present so that ultimately the purpose of establishment of ASEAN Economic Community can prosper each ASEAN country.Keywords: Digital Economy, Openness, GDP, ASEAN
ANALISIS HARGA TIKET DAN FASILITAS TRANSAKSI TERHADAP KEPUASAN PENUMPANG KERETA API BANDARA SOEKARNO HATTA Khairunnisa, Khairunnisa; Yoeliastuti, Yoeliastuti; Wibowo, Edi Wahyu
JURNAL LENTERA BISNIS Vol 8, No 2 (2019): JURNAL LENTERA BISNIS
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v8i2.292

Abstract

In the era of transportation development and technological sophistication, people tend to choose fast and affordable transportation. To meet the needs of the people the Soekarno Hatta Airport Railway has officially operated. Some problems have been complained by passengers, namely regarding ticket prices and facilities. The influence of Ticket Prices on the satisfaction of railroad passengers of Seekarno Hatta Jakarta Airport based on statistical results can be said that the passengers of  Soekarno Hatta Jakarta Airport Railroad have a significant partial satisfaction for using Airport Railway in accordance with the Ticket Prices that have been paid. Satisfaction with ticket prices paid is due to affordable prices, benefits received, suitability to facilities, distance traveled, travel time. The effect of the Facility on the satisfaction of railroad passengers of Soekarno Hatta Jakarta Airport based on statistical results can be said that Soekarno Hatta Jakarta Airport Railway passengers have a significant partial satisfaction for using Airport Railway in accordance with the Facilities received. Satisfaction with facilities received such as parking lots, waiting rooms, free toilets, places of worship, supporting facilities. While the Effect of Ticket Prices and Facilities on the satisfaction of railroad passengers of the Soekarno Hatta Jakarta Airport based on statistical results it can be said that the passengers of the Jakarta Soekarno Hatta Airport Train have significant simultaneous satisfaction to use the Soekarno Hatta Airport Jakarta Train in accordance with Ticket Prices, Facilities and Ease Perceptions Transaction. The satisfaction of Soekarno Hatta Airport Railroad passengers on Ticket Prices, Facilities and Transaction Ease Perceptions that are jointly felt are satisfaction of punctuality, satisfaction of completeness of facilities, satisfaction of price suitability, satisfaction of departure schedules, and satisfaction of functions and facilities.Keywords: Airport Railway, Satisfaction, Ticket Prices, Facilities
ANTARA PAJAK DAN HARGA TIKET : TANTANGAN FISKAL MASKAPAI INDONESIA DI TENGAH GEMPURAN MASKAPAI REGIONAL ASEAN Harahap, Subur; Wibowo, Edi Wahyu
JURNAL LENTERA BISNIS Vol. 15 No. 1 (2026): JURNAL LENTERA BISNIS, JANUARI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i1.2098

Abstract

Indonesia’s aviation industry plays a crucial role in national connectivity but faces significant challenges from regional competitors offering lower ticket prices. Domestic airlines bear heavier fiscal burdens, including aviation fuel taxes, VAT on tickets, and non-tax state revenues, which increase operational costs and reduce competitiveness. Using a comparative qualitative approach, this paper examines Indonesia’s fiscal policies against those of neighboring countries such as Singapore and Malaysia. Findings show that higher taxation weakens domestic airlines’ market position, while regional carriers benefit from lighter fiscal regimes and subsidies. Policy recommendations include reducing aviation fuel taxes, providing VAT incentives, and subsidizing airport infrastructure to strengthen the competitiveness of Indonesian airlines.
PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI Himawan, F Agung; Kurniawan, Niko; Wibowo, Edi Wahyu
JURNAL LENTERA BISNIS Vol. 15 No. 1 (2026): JURNAL LENTERA BISNIS, JANUARI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i1.2099

Abstract

This study aims to examine the effect of profitability, leverage, and company size on corporate social responsibility, with audit quality as a moderating variable, in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. This study uses a quantitative approach with secondary data obtained from annual financial reports and corporate sustainability reports. The study sample consisted of 18 energy sector companies listed on the IDX, with a total sample size of 95 company financial reports. The data analysis technique used was multiple linear regression analysis. The results of this study indicate that (1) profitability has a significant positive effect on CSR disclosure, (2) leverage has no effect on CSR disclosure, (3) company size has a significant positive effect on CSR disclosure, and (4) audit quality weakens the relationship between profitability, leverage, and company size on CSR disclosure.
DAMPAK KEBERLANJUTAN DAN DIGITALISASI TERHADAP KINERJA KEUANGAN DAN NILAI PERUSAHAAN Karjono, Albertus; Wibowo, Edi Wahyu
JURNAL LENTERA BISNIS Vol. 15 No. 1 (2026): JURNAL LENTERA BISNIS, JANUARI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i1.2100

Abstract

The phenomenon of corporate sustainability, manifested through Environmental, Social, and Governance (ESG) and Corporate Social Responsibility (CSR) initiatives, has become a global priority, encouraging companies to integrate environmental, social, and governance criteria into their strategies and operations. Pressure from environmental protection organizations and stakeholders has made continuous improvement a crucial topic in corporate management. Positive Relationship between Sustainability and Financial Performance (FC)/Firm Value (FV): Empirical evidence supports the hypothesis that continuous CEP improvement is positively related to both accounting-based and market-based CFP financial performance. In general, sustainability performance has been shown to have a significant positive relationship with financial performance, measured by Return on Assets (ROA) and Market Value (MV/BV). This approach aligns with the social impact hypothesis and the reputation-building explanation. Strengthening Internal Governance (IAQ) in the Digital Age: Encourage research focused on the role of internal governance mechanisms (e.g., IAQ) in verifying ESG data and mitigating the risk of Greenwashing (GW). The literature review should emphasize that managers should understand and use GW as an environmental communication strategy, but should do so carefully and be supported by effective internal audit. Alternative Performance Variables: Encourage the use of more comprehensive alternative financial and sustainability performance variables, such as additional economic and social dimensions within GW, broader corporate governance functions within IAQ, or other metrics such as ROE.
Co-Authors AA Sudharmawan, AA Bakri Bakri BAMBANG WAHYUDI WICAKSONO, BAMBANG WAHYUDI Gunawan, Sahrul Harahap, Subur Himawan, F Agung Karjono, Albertus Khairunnisa Khairunnisa Kurniawan, Niko Nurul Nurul Reksa, Febian Wahjono, Dani Siswardhani Yoeliastuti, Yoeliastuti