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All Journal Unes Law Review JURNAL LENTERA BISNIS Devotion: Journal of Research and Community Service Eduvest - Journal of Universal Studies Innovative: Journal Of Social Science Research
Lambi, Manuel
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Aerospace Engineering Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Neuroscience Physics Public Health Social Sciences Other

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Journal : JURNAL LENTERA BISNIS

 1 
ANALISIS PENENTUAN BIAYA PRODUKSI BERDASARKAN SISTEM BIAYA BERBASIS AKTIVITAS (ABC) PADA USAHA KERIPIK KELADI BINTANG TIMUR Kurniawati, Dinar; Resi, Yohanes Damaskus; Lambi, Manuel
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.v15i1.1912

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in strengthening Indonesia’s economic foundation, particularly in West Papua, which is experiencing rapid regional growth. One of the local food-based MSMEs contributing to this development is Keripik Keladi Bintang Timur Enterprise located in Manokwari Regency. However, the business faces challenges in accurately determining production costs because it still applies a traditional volume-based costing method that does not reflect the real consumption of production activities. This study aims to analyze the determination of production costs using the Activity-Based Costing (ABC) system to produce more accurate and reliable cost information. A quantitative descriptive approach was applied using primary data obtained through interviews, observation, and documentation from January to June 2025. The main production activities identified include raw material preparation, frying, packaging, and distribution, each with distinct cost drivers. The analysis revealed that the total monthly production cost amounted to Rp7,250,000, with a unit cost of Rp36,250 under the traditional method and Rp34,750 under the ABC method. The difference of Rp1,500 per unit indicates that the ABC method provides more precise cost allocation based on actual resource consumption. The study also found that raw material preparation and frying activities account for more than 60% of the total cost, suggesting that efficiency improvements should focus on these stages. Overall, the ABC method proves to be a relevant and adaptive approach for MSMEs, enhancing cost transparency and supporting rational pricing decisions for local food-based enterprises.
PENGARUH PERSEPSI KEMUDAHAN PENGGUNAAN, KEPERCAYAAN DAN KEAMANAN, KENYAMANAN DAN AKSESIBILITAS, SERTA SOSIAL DAN TREN DIGITAL TERHADAP ADOPSI DIGITAL BANKING OLEH GENERASI MILENIAL DI KOTA MANOKWARI Iin Ulukyanan, Rosina; Lambi, Manuel; Hammar, Yunus Tekad K.R
JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i2.2262

Abstract

This study aims to analyze the effect of perceived ease of use, trust and security, convenience and accessibility, and social and digital trends on digital banking adoption among millennials in Manokwari City. The research employed a quantitative descriptive-associative method with multiple linear regression analysis. Data were collected from 150 millennial respondents with digital banking experience using purposive sampling through Likert-scale questionnaires. Results indicate that: (1) perceived ease of use has a positive and significant effect on digital banking adoption (β=0.312; t=4.872; sig=0.000); (2) trust and security has a positive and significant effect (β=0.287; t=4.231; sig=0.000); (3) convenience and accessibility has a positive and significant effect (β=0.198; t=2.876; sig=0.005); (4) social and digital trends has a positive and significant effect (β=0.143; t=2.184; sig=0.031). Simultaneously, all four variables significantly affect digital banking adoption (F=73.842; sig=0.000), with R²=0.672, meaning 67.2% of the variation in digital banking adoption is explained by these variables. Perceived ease of use is the most dominant variable. This research underscores the importance of improving interface usability, strengthening security systems, and enhancing digital literacy to promote broader digital banking adoption in West Papua.
PENGARUH IMPLEMENTASI APLIKASI KINERJA ASN DIGITAL TERHADAP PRODUKTIVITAS PEGAWAI DI DINAS PERUMAHAN RAKYAT, KAWASAN PEMUKIMAN DAN LINGKUNGAN HIDUP KABUPATEN PEGUNUNGAN ARFAK Krisdianty, Putri; Lambi, Manuel; Hammar, Yunus Tekad K.R
JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i2.2264

Abstract

This study aims to analyze the effect of digital ASN performance application usage on employee productivity at the Department of Public Housing, Settlement Area and Environment of Pegunungan Arfak Regency. The research method used a quantitative approach with simple linear regression analysis. Data were collected from 67 respondents using Total Sampling technique through Likert-scale questionnaires. The results show that digital ASN performance application usage has a positive and significant effect on employee productivity, with a regression coefficient of 0.673, t-value of 10.398 (t-table = 1.997), and significance of 0.000. The coefficient of determination (R²) of 0.624 indicates that 62.4% of the variation in employee productivity can be explained by digital performance application usage, while the remainder is influenced by other factors. Implications for policymakers include the need for improved digital literacy, continuous training, and strengthened technological infrastructure to ensure optimal implementation of digital performance applications and meaningful improvements in ASN productivity.
Co-Authors Ansar Ansar Baharuddin Baharuddin Carina Budi Siswani Hammar, Yunus Tekad K.R Iin Ulukyanan, Rosina Krisdianty, Putri Kurniawati, Dinar Mahaputri Sarira, Indah Manuel Lambi Peres Sefaniwi, Samuel Resi, Yohanes Damaskus Ruslak Hammar, Roberth Kurniawan Saban Echdar