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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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ANALISIS PARTISIPASI PROGRAM ASURANSI NELAYAN MANDIRI TERPERCAYA DI KOTA SIBOLGA Nur Aisyah; Muhammad Syukri Albani Nasution; Ahmad Muhaisin B Syarbaini Tanjung
JURNAL LENTERA BISNIS Vol. 13 No. 3 (2024): JURNAL LENTERA BISNIS, SEPTEMBER 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i3.1213

Abstract

The purpose of this research is to analyse the participation of the trusted independent fishermen insurance program in sibolga city. Descriptive qualitative research type. Data collection methods are observation, interview and documentation. Information in this research totalled 5 people from small fishermen and traditional fishermen and the main informant in this research was the sibolga city marine and fisheries office. The number of fishermen who participated in the independent fisherman insurance programme in sibolga city amounted to 800% of fishermen or 69% of this programme recorded since 2012 and this is the first life insurance provided to fishermen. While the number of fishermen who do not participate in the independent fishermen insurance programme is 359 fishermen or 31%. The reason for fishermen who do not participate in the independent fishermen's insurance programme is because fishermen think that there are many cases of fraudulent insurance and fishermen are wary of the programme, then low public knowledge of the independent fishermen's insurance programme, besides that they also think that by following the insurance, they pray for us to be harmed in business. Whereas this government programme is very helpful to the community in the event of accidents and unwanted events when sailing for fishing.
ANALISIS PERAMALAN PERMINTAAN BENSIN PERTAMAX MENGGUNAKAN METODE TIME-SERIES FORECAST PADA PT. ZINDAN UTAMA JAYA PADA TAHUN 2024 Muhammad Zindan Taufikurrahman; Ria Arifianti; Raden Marsha Aulia Hakim
JURNAL LENTERA BISNIS Vol. 13 No. 3 (2024): JURNAL LENTERA BISNIS, SEPTEMBER 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i3.1214

Abstract

Gas Station PT. Zindan Utama Jaya is a company engaged in the marketing of fuel and gas located in Cirebon City. This study aims to enable the company to see the prediction of the amount of fuel demand in the next period so that the company can prepare fuel stock in this case Pertamax fuel, and the company can also prepare future marketing strategies seen from the forecast results. The research method used is quantitative with a time-series method that uses historical data on gasoline sales at PT. Zindan Utama Jaya for one year as the main data and its implementation with the dimensions of time series, behavior of demand, and causes of demand behavior. In its calculations, this study uses the moving average method, exponential smoothing, and adjusted exponential smoothing with error calculations using MAD, MSE, and MAPE. The results of this study indicate that the most effective calculation method calculated from the smallest error is the exponential smoothing method with α = 0.1.
ANALISIS PROSES ADMINISTRASI DI DEPARTEMEN MARKETING PADA PT RAGA PERKASA EKAGUNA Prihandono
JURNAL LENTERA BISNIS Vol. 13 No. 3 (2024): JURNAL LENTERA BISNIS, SEPTEMBER 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i3.1215

Abstract

This research was conducted to determine the administrative process in the Marketing department at PT Raga Perkasa Ekaguna. The purpose of this research is to determine the obstacles and solutions in solving problems that occur during the administrative process in the Marketing department at PT Raga Perkasa Ekaguna. Data collection techniques through observation and interviews. The observations carried out are collecting observational data about the object that the writer is researching. The author conducted direct interviews with the parties concerned in implementing the administrative process in the Marketing department. There are obstacles that occur in the administrative process in the Marketing department at PT Raga Perkasa Ekaguna, namely the company's lack of experience capability, lack of human resources, inappropriate company software and hardware, lack of company funds, not meeting the required legality, admin and company work experience. client, the company's NPT does not meet the requirements, and the company's CSMS does not meet the minimum CSMS value. The solutions taken to overcome the obstacles that occur are looking for cooperation partners, completing the organizational structure with competent human resources, completing software and hardware, seeking funding from banks and investors, looking for projects that comply with legality, admin, NPT and company work experience, updating CSMS database and complete current evidence from the project.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP AUDIT DELAY PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021 Lusiana Maria Samosir; Ayang Pratama; Yeti Meliany Lubis
JURNAL LENTERA BISNIS Vol. 13 No. 3 (2024): JURNAL LENTERA BISNIS, SEPTEMBER 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i3.1216

Abstract

This study focuses on the impact of company size, profitability, solvency, and reputation of public accounting firms on audit delay in mining companies listed on the Indonesia Stock Exchange during the 2019-2021 period. The population in this study includes all mining companies listed on the Indonesia Stock Exchange in 2019-2021. The research sample was selected using a purposive sampling method with many samples so that a total of 75 were obtained. The analysis technique used in this study was multiple linear regression analysis. The results of the study stated that partially company size and profitability did not have an impact on audit delay in mining companies listed on the Indonesia Stock Exchange in 2019-2021. On the other hand, solvency and KAP size have an impact on audit delay for mining companies listed on the Indonesia Stock Exchange in the 2019-2021 period. In addition, simultaneously Company Size, Profitability, Solvency, and KAP Reputation affect Audit Delay in mining companies listed on the IDX in 2019-2021. The value of Adjusted R Square is 0.313 with an impact of 31.3% for audit delay and the remaining 68.7% is influenced by other variables outside this study.
PENGARUH PEMAHAMAN DIGITALISASI SISTEM ADMINISTRASI PAJAK DAN DIGITAL TRANSFORMASI TERHADAP KEPATUHAN PAJAK NON-KARYAWAN Brenda Ernsky Palar; Riky Sai Maruli; Hisar Pangaribuan
JURNAL LENTERA BISNIS Vol. 13 No. 3 (2024): JURNAL LENTERA BISNIS, SEPTEMBER 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i3.1217

Abstract

Tax compliance is crucial for sustainable economic development and fiscal stability. This study explores the impact of understanding digitalization of tax administration systems on digital transformation and tax compliance. Using a quantitative approach, data were collected through an online questionnaire distributed to 100 graduates from the Faculty of Economics at Universitas Advent Indonesia, selected via random sampling. Data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results indicate that understanding digitalization of tax administration systems has a positive and significant effect on digital transformation, supporting strategic changes in business management through technology. Additionally, understanding digitalization of tax administration systems significantly affects tax compliance; the better the understanding, the higher the tax compliance. However, digital transformation does not significantly impact tax compliance, and understanding digitalization of tax administration systems through digital transformation does not significantly affect tax compliance. These findings suggest that enhancing tax compliance requires a comprehensive approach including regulation, awareness, and taxpayer motivation, alongside leveraging digitalization to improve tax administration efficiency.
NIAT BERALIH PENGGUNAAN SMARTPHONE: MENGINTEGRASIKAN KERANGKA KERJA DORONG-TARIK-TAMBAT Muhamad Syaeful Anwar; Lely Afiati
JURNAL LENTERA BISNIS Vol. 13 No. 3 (2024): JURNAL LENTERA BISNIS, SEPTEMBER 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i3.1218

Abstract

This study empirically examines and analyzes the factors influencing the switching intention usage of Android smartphone to iOS smartphone. The research investigates three main categories: push factors, pull factors, and mooring factor. Push factors include dissatisfaction and low quality. Pull factors include alternative attractiveness and perceived usefulness. Mooring factor include switching costs. The research design employs an explanatory approach to determine one or more variables that explain the cause-and-effect relationship with other variables. Data was collected through a survey using Google Form with 123 respondents. Data analysis was conducted using SPSS software to analyze respondents characterstics and SmartPLS software to analyze the measurement model and structural model. The results show that push and pull factors positively and significantly affect switching intention. Switching costs moderate the influence of pull factors on switching intention of smartphone usage while, switching costs do not moderate the influence of push factors on switching intention of smartphone usage.
STRATEGI PENGEMBANGAN EKONOMI KREATIF MELALUI KEARIFAN LOKAL SEBAGAI PENUNJANG DAYA TARIK WISATA Benedhikta Kikky Vuspitasari; Yeremia Niaga Atlantika
JURNAL LENTERA BISNIS Vol. 13 No. 3 (2024): JURNAL LENTERA BISNIS, SEPTEMBER 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i3.1219

Abstract

The aim of the research is to provide an overview of creative economy development strategies and programs based on local wisdom in Bengkayang Regency. This descriptive qualitative research was conducted in Bengkayang Regency. The research subjects are the government, community, creative business owners, and visitors. Researchers use data collection methods such as interviews, observation, documentation, and literature studies for the purpose of looking at phenomena as a whole and partially. By using a qualitative descriptive approach, the researcher wants to examine the object as a whole by collecting data in the form of information, observation notes, and narrative interviews. The research results are based on SWOT analysis. The development of tourism in Bengkayang cannot be separated from the existence of rich culture in the local area. To be able to find out the strategies used to develop cultural tourism in Bengkayang, a potential analysis is needed by mapping strengths to be able to take advantage of cultural tourism opportunities in Bengkayang. The factors that need to be considered in developing microareas in Brape Sawa activities so that they are economically feasible are as follows: taking into account the physical and non-physical environment of the area and culture as important resources to consider so that they can be recognized by the younger generation, Promotion of tourism using information technology through print and electronic media, collaboration opens up opportunities to improve the quality of cultural tourism in Bengkayang, but is supported by government policy by increasing and encouraging the role of local investment.
ANALISIS SOCIAL MEDIA MARKETING COFFEE SHOP KOMPOSISI MENGGUNAKAN THE CIRCULAR MODEL OF SOME (STUDI PADA INSTAGRAM @KOMPOSISI_ID) Livvya Laksmitha Cahyaningtyas; Pratami Wulan Tresna; Cecep Safa'atul Barkah
JURNAL LENTERA BISNIS Vol. 13 No. 3 (2024): JURNAL LENTERA BISNIS, SEPTEMBER 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i3.1220

Abstract

Social media marketing is a strategy that is often used by businesses such as the coffee shop Komposisi on Instagram @komposisi_id. The results of the existing engagement rate have not reached the target, so an analysis was carried out to find out the cause in depth using the model from The Circular Model Of SOME. This study uses a qualitative method by reducing data, presenting data, and determining conclusions, as well as data collection techniques through interviews with five informants, observing Instagram @komposisi_id, and literature studies. As a result, the social media marketing of the coffee shop Komposisi on Instagram has been implemented properly based on the implementation of the share and optimize stages. However, the implementation of the manage and engage stages has not been effective because it has not been implemented properly, indicating the need for improvements and improvements to the overall stages to further increase engagement.
IMPLEMENTASI SAK-EMKM BERBASIS MS. EXCEL TERHADAP LAPORAN KEUANGAN UMKM (STUDI KASUS PADA PETANI TOGE DI PULAU BINTAN – KEPULAUAN RIAU) Hendra Candra; Syarif Hidayatullah; Reko Adilani; Dian Safitri; Aura Diana Salsabilah
JURNAL LENTERA BISNIS Vol. 13 No. 3 (2024): JURNAL LENTERA BISNIS, SEPTEMBER 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i3.1221

Abstract

MSME actors on Bintan Island face various challenges that can hinder their business development, one of the main challenges is the low level of financial literacy among MSME actors. This research aims to create a healthier and more sustainable economic environment on Bintan Island. By facilitating MSME actors in adopting accounting practices that are in accordance with accounting standards through a template based on Ms. Excel. The research methods used are qualitative descriptive, participatory and content analysis approaches. Meanwhile, the data collection techniques used are surveys, interviews, observations and FGD. The results of this study show that after the implementation of the SAK EMKM template based on Ms. Excel, the majority of respondents felt ease in preparing their business financial statements. They also feel helped by the SAK EMKM format provided in a template that has been automatically designed using formulas. In addition, the level of satisfaction with the use of this template is also quite significant, because respondents are very confident that the resulting financial statements are not only accurate, but also meet the accounting standards required for financing applications to financial institutions. The resulting impact for the government is that most respondents who have not completed their taxation plan to fulfill their tax obligations.
PENGARUH STORE ATMOSPHERE TERHADAP CUSTOMER LOYALTY KIBOU COFFEE KEMANG, JAKARTA Alif Tamir; Muhammad Rizal; Lina Auliana
JURNAL LENTERA BISNIS Vol. 13 No. 3 (2024): JURNAL LENTERA BISNIS, SEPTEMBER 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i3.1225

Abstract

Business competition may not be separated from now, judging from the growth of coffee shops that are mushrooming in the Jakarta area and other big cities. Because of the many coffee shops that already exist, as a businessman it is important to innovate to stay ahead of its competitors, the success of a store's excellence can be seen from how loyal its consumers are, because stores that can maintain consumer loyalty will get long-term success. One of the influences is the atmosphere of the store, therefore the researcher wants to analyze this phenomenon in the Kibou coffee shop with a quantitative method of correlation to obtain data to find the relationship between these two variables studied, so that we can find out how much of a relationship there is between the atmosphere of the store and consumer loyalty.

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