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JURNAL LENTERA BISNIS
Published by Politeknik LP3I Jakarta
ISSN : 22529993     EISSN : 2598618X     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Lentera Bisnis (ISSN 2252-9993, e-ISSN 2598-618X) ini merupakan jurnal ilmiah berkala yang terbit berdasarkan kaidah jurnal ilmiah ditujukan untuk mempublikasikan karya ilmiah hasil penelitian, pengembangan dan studi pustaka di bidang ilmu administrasi bisnis meliputi peminatan ilmu bisnis.
Arjuna Subject : -
Articles 719 Documents
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PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN, SISA LEBIH PEMBIAYAAN ANGGARAN DAN BELANJA DAERAH TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI PROVINSI JAMBI Iqbal Kinanta Putra; Sri Rahayu; Rita Friyani
JURNAL LENTERA BISNIS Vol. 13 No. 1 (2024): JURNAL LENTERA BISNIS, Januari 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i1.1049

Abstract

Regional government financial performance is the level of achievement of work results in the field of regional finance and a tool that can be used to record, measure, assess and achieve effective and efficient implementation of regional financial management. This research aims to examine the influence of local original income, balancing funds, excess budget financing and regional expenditure on the financial performance of district/city regional governments in Jambi province for the 2018-2022 period. The data used is secondary data obtained from the Jambi Province DJPK website and the total data is 55 from 11 district/city samples obtained using non-probability sampling techniques. The results of the research reveal that the regional original income variable has a positive effect on the financial performance of regional governments and the remaining variables over budget financing and regional expenditure have a negative effect on the financial performance of regional governments, but the balancing funds variable has no effect on the financial performance of regional governments. The results of this research indicate the importance of increasing regional funds in improving government performance and services to the community. Keywords: Regional Original Income, Balancing Funds, Excess Budget Financing, Regional Expenditures, Regional Government Financial Performance.
DAMPAK INDIKATOR PARIWISATA TERHADAP PERTUMBUHAN EKONOMI REGIONAL (STUDI PANEL PROVINSI-PROVINSI INDONESIA) Parhimpunan Simatupang
JURNAL LENTERA BISNIS Vol. 13 No. 1 (2024): JURNAL LENTERA BISNIS, Januari 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i1.1050

Abstract

Tourism in Indonesia is still regarded as an ordinary industry. However, it has the potential to drive economic growth. This paper uses panel data regression to investigate how several tourism indicators, like tourist expenditure, accommodation availability, and number of workers, affect regional tourism revenue in Indonesia and how regional tourism revenue affects GRDP. Results show that domestic tourist expenditure and accommodation availability positively impact regional tourism revenue and are statistically significant. It was also found that the effect of regional tourism revenue on GRDP is positive and significant. It is recommended that the local government improve the quality and increase the quantity of accommodation. Keywords: Tourism Revenue, Tourism Labor, Tourist Expenditure, Accommodation, GRDP
PENGARUH CURRENT RATIO, TOTAL ASSET TURNOVER, DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN YANG DIMEDIASI OLEH RETURN ON ASSET (Studi Kasus Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di BEI Periode 2018-2022) Yoyon Dwi Cahyono; Dwi Nita Aryani
JURNAL LENTERA BISNIS Vol. 13 No. 2 (2024): JURNAL LENTERA BISNIS, Mei 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i2.1051

Abstract

This study was conducted to examine the effect of Current ratio (CR), Total Asset Turn Over (TATO), Enviromental Performance (EP) on Firm Value (PBV) mediated by profitability (ROA). The samples of this study were 19 food and beverage sub-sector manufacturing companies listed on the IDX in the 2018-2022 period. With the total data studied as many as 95 company years. The main data source in this study is the annual report. The data processing application uses Smart PLS. The results showed that Current ratio is able to have a significant effect on profitability, Total asset turnover is unable to have a significant effect on profitability, Environmental performance is able to have a significant effect on profitability, Profitability is able to have a significant effect on firm value, Current ratio is able to have a significant effect on firm value, Total asset turnover is unable to have a significant effect on firm value, Environmental performance is unable to have a significant effect on firm value, and Profitability is unable to significantly mediate the effect of Current ratio, Total asset turnover, and Environmental performance on firm value. Keywords: Current Ratio, Total Asset Turnover, Environmental Performance, Profitability, Firm Value.
PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN M. Hendri Yan Nyale; Henni Rolita Gultom
JURNAL LENTERA BISNIS Vol. 13 No. 2 (2024): JURNAL LENTERA BISNIS, Mei 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i2.1052

Abstract

The research was conducted to see the effect of the variables of profitability, leverage, and company size as independent variables on the timeliness of financial report submission as the dependent variable. The profitability variable in this study uses ROE as a measuring tool, for leverage using DER as a measuring tool, and finally Ln is used as a measuring tool for the company size variable. This research uses the property and real estate sector industry listed on the IDX for the 2020-2022 period. 48 companies were obtained for the population so that the research sample was 144. This research uses quantitative methods and uses secondary data sourced from the IDX. The sampling process applies purposive sampling technique. The analysis test processed using the SPSS 25 application shows that there is a simultaneous influence on profitability and leverage, and company size on the timeliness of financial report submission. It was found that profitability and leverage did not have a significant influence on the timeliness of submitting financial reports, while company size showed a positive influence on the timeliness of submitting financial reports.. Keywords: Leverage, Company Size, Timeliness of Submitting Financial Statements
PENGARUH CARBON EMISSION DISCLOSURE (CED), CORPORATE SOCIAL RESPONSIBILITY (CSR), DAN GREEN ACCOUNTING TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING Sugeng Hariadi; Rifa Mufticha Nurwanda
JURNAL LENTERA BISNIS Vol. 13 No. 2 (2024): JURNAL LENTERA BISNIS, Mei 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i2.1053

Abstract

This study aims to determine the effect of Carbon Emission Disclosure (CED), Corporate Social Responsibility (CSR) and Green Accounting on Firm Value with Profitability as an intervening variable. This research is a type of causality research with a quantitative approach. This study uses data on annual reports, sustainability, and energy sector finances on the ASEAN Stock Exchange website with a total of 22 companies. The sampling technique used purposive sampling and obtained 66 energy company data. The analysis method uses SEMPLS with SmartPLS 3.0 software. The results of this study indicate that 1) Carbon Emission Disclosure has no significant effect on firm value, 2) Corporate Social Responsibility has a significant effect on firm value, 3) Green Accounting has no effect on firm value, 4) Carbon Emission Disclosure has no significant effect on profitability, 5) Corporate Social Responsibility has a significant effect on profitability 6) Green Accounting has no effect on profitability, 7) Profitability has a significant effect on firm value, 8) Carbon Emission Disclosure through profitability has no significant effect on firm value. 9) Corporate Social Responsibility through profitability has no significant effect on firm value, 10) Green Accounting through profitability has no significant effect on firm value. Keywords: Carbon Emission Disclosure, Corporate Social Responsibility, Green Accounting, Profitability, Firm Value
ANALISA PROSES PENJUALAN DAN PENGIRIMAN BARANG DI PT. FENSEM TOMODACHI INDONESIA Tri Winarto; Muammar Zaenuddin Rabbani
JURNAL LENTERA BISNIS Vol. 13 No. 1 (2024): JURNAL LENTERA BISNIS, Januari 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i1.1054

Abstract

This study aims to analyze the sales and delivery process of goods at PT Fensem Tomodachi Indonesia. The technique of collecting data through literature studies, field studies and observation is to directly observe the object being examined. The obstacles that occur in the analysis of the sales dan delivery process at PT Fensem Tomodachi Indonesia, the absence of a warehouse to accommodate product,there are often delays in sending goods, as a result the sales and delivery process is not optimal. The temporary solution is to submit a request for cooperation with the delivery service to create a display rack to store product samples that are in high demand,implementinga 14 day payment system after the goods are received. Keywords : Analysist ,Sales, Delivery
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KARYAWAN PADA PT ANEKA JAYA JAKARTA Faridah Faridah; Yoeliastuti Yoeliastuti
JURNAL LENTERA BISNIS Vol. 13 No. 2 (2024): JURNAL LENTERA BISNIS, Mei 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i2.1055

Abstract

Penelitian ini dilakukan untuk mengetahui faktor-faktor yang mempengaruhi kinerja karyawan pada PT Aneka Jaya Jakarta. Kinerja karyawan yang efektif menjadi faktor penting dalam mencapai tujuan organisasi dan meningkatkan produktivitas kerja, kafena kinerja yang baik akan berdampak positif bagi perusahaan. Metode penelitian menggunakan metode deskriptif kuantitatif. Data yang diperoleh kemudian diolah dengan menggunakan regresi yang merupakan bagian dari regresi berganda. Jumlah kuesioner yang diserbar dan diolah berjumlah 62 kuesioner. Tahapan penelitian dilakukan dengan cara observasi lapangan, wawancara dengan manajer SDM. Penyusunan dan pengisian kuesioner yang kemudian data-data tersebut diolah dengan manggunakan regresi berganda melalui aplikasi SPSS. Hasil penelitian menunjukkan bahwa kinerja karyawan dipengaruhi oleh beberapa faktor, termasuk kompetensi karyawan, motivasi kerja, dan kepemimpinan. Variabel motivasi pegawai merupakan variabel yang paling dominan pengaruhnya terhadap kinerja karyawan karena koefisien regresinya paling besar dibandingkan dengan variabel yang lain yaitu sebesar 3,319 atau 33,19 Dapat disimpulkan motivasi yang tinggi cenderung memiliki kinerja yang lebih baik. Hasil penelitian ini diharapkan dapat memberikan masukan berharga bagi organisasi dalam mengembangkan strategi dan kebijakan yang lebih baik dalam mengelola sumber daya manusia, meningkatkan kinerja karyawan, dan mencapai tujuan organisasi secara efektif. Kata Kunci : Kompetensi, Motivasi, Kepemimpinan, Kinerja Karyawan
FAKTOR RESIKO YANG MEMPENGARUHI ONLINE PURCHASE INTENTION YANG DIMEDIASI OLEH TRUST PADA MASYARAKAT KOTA BATAM Raymond Raymond; Renza Fahlevi; Fitriana Aidnilla Sinambela
JURNAL LENTERA BISNIS Vol. 13 No. 2 (2024): JURNAL LENTERA BISNIS, Mei 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i2.1056

Abstract

The purpose of this study is to analyze and show the influence of risk factors on the trust of the Batam city community which affects online shopping intentions. This research is quantitative in nature. The population of this research is consumers buying goods through online stores. The sample size of this study was 209 respondents. This research data processing uses the SmartPLS application. The data for this study were obtained from primary and secondary sources, primary data were obtained through questionnaires while secondary data were obtained from sources already available from journals, bulletins, and data from the internet. In analyzing the data, researchers used descriptive analysis methods to analyze respondent demographics and quantitative analysis to test variables and relationships between variables using SPSS. The result of this study is that there is a significant positive influence between financial risk, product risk, social risk, security risk and time risk with trust on Online Purchase Intention in Batam. Trust affects online purchase Intention, when trust can be an intermediary that causes consumers' desire to shop in e-commerce, when the higher the level of store trust can affect consumer confidence as well as the resulting online purchase intention. Keywords: Risk, Online Purchase Intentions, Trust, Batam, e-commerce
PENGARUH HARGA, CITRA MEREK DAN DIGITAL MARKETING TERHADAP KEPUTUSAN PEMBELIAN PADA MULIA PRINT Abyyu Nur Fahmi; Rio Sudirman; Rifka Arinda Noviasari
JURNAL LENTERA BISNIS Vol. 13 No. 2 (2024): JURNAL LENTERA BISNIS, Mei 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i2.1059

Abstract

This research aims to examine and analyze the Influence of Price, Brand Image, and Digital Marketing on Purchase Decisions at Mulia Print. The study was conducted at Jl. Mh. Thamrin No. 150A, Banyuwangi, with consumers of Mulia Print as the research sample. The sampling technique employed in this research is probability sampling, with a total of 40 samples. The method used in this study is quantitative, employing the distribution of questionnaires. Data analysis methods include instrument testing, multiple linear regression analysis, hypothesis testing, coefficient of determination testing, and classical assumption testing. Based on the analysis results, it was found that the calculated F value is greater than the tabulated F value (38.864 > 2.866), indicating that simultaneously, price (X1), brand image (X2), and digital marketing (X3) collectively influence purchase decisions (Y). In terms of individual variable analysis (t-test), the price variable showed a t value greater than the tabulated t value (4.501 > 2.028), leading to the conclusion that price influences purchase decisions. On the other hand, for the brand image variable, the t value was less than the tabulated t value (2.758 > 2.028), suggesting that brand image influences purchase decisions. Regarding the digital marketing variable, the t value was greater than the tabulated t value (1.926 > 2.028), leading to the conclusion that digital marketing does not significantly influence purchase decisions Key words: Price, Brand Image, Digital Marketing, Purchase Decisions
HUBUNGAN KECERDASAN EMOSIONAL DAN LITERASI KEUANGAN TERHADAP PERILAKU KEUANGAN Irsyad Ali Amin; Muhammad Nur Rianto Al Arif; Rahmah Putri Wijayanti
JURNAL LENTERA BISNIS Vol. 13 No. 1 (2024): JURNAL LENTERA BISNIS, Januari 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i1.1060

Abstract

This study aims to analyze emotional intelligence and financial literacy on financial behavior in economics and business students at Prof. Dr. HAMKA Muhammadiyah University. The data in this study are primary data obtained from the results of distributing questionnaires to economics and business students at Uhamka. The analysis method used to test the hypothesis is multiple linear regression analysis with the Ordinary Least Square (OLS) method. The results of this study indicate that of the two independent variables, has a significant influence on financial behavior both simultaneously and partially. Key words: Emotional Intelligence, Financial Literacy, Financial Behavior

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