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INDONESIA
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 PENGARUH RISIKO BANK TERHADAP PROFITABILITAS BANK SYARIAH PERIODE 2020-2023 Krisma Sri Pamungkas Lindung Prakoso; Muhammad Sholahudin
JURNAL LENTERA BISNIS Vol. 14 No. 1 (2025): JURNAL LENTERA BISNIS, JANUARI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i1.1352

Abstract

This study aims to analyze the effect of Bank risk on the profitability of Islamic Banks for the period 2020-2023. This research method uses a quantitative approach. The data collection method in this study uses the documentation method. The population used is all Islamic banks listed on the Indonesia Stock Exchange (IDX) in the 2020-2023 period with a total of 33 companies. The sampling technique in this study used probability sampling.  The data used in this study are secondary data. The data source used is through the analysis of the financial statements of all companies that are the research sample with a period range of 2020-2023. The data analysis technique in this study used panel data regression analysis. The results of this study are that simultaneously all NPF, CAR, and BOPO variables can have a significant effect on ROA at Islamic banks in 2020-2023. Partially, the NPF and CAR variables do not have a significant effect on ROA growth at Islamic Banks in 2020-2023. Partially, the BOPO variable can have a significant negative effect on ROA growth at Islamic Banks in 2020-2023.
PENGARUH GREEN ACCOUNTING, SOLVABILITAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP NILAI PERUSAHAAN PADA SUB SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Yunita Angelique; Siti Aisyah Nasution; Shevila Adithio; Vincent Colin Ongah; Keumala Hayati
JURNAL LENTERA BISNIS Vol. 14 No. 1 (2025): JURNAL LENTERA BISNIS, JANUARI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i1.1355

Abstract

The value of a company is crucial because it reflects the company's performance, which can influence investor perceptions. However, in the long term, a company should not only focus on its value but also consider environmental issues that can affect its sustainability. This study aims to examine the effect of Green Accounting, Solvency, Accounts Receivable Turnover, and Inventory Turnover on the Company Value in the Mining Sub-Sector listed on the Indonesia Stock Exchange (IDX). The population consists of all objects to be investigated, which in this study amounts to 62 companies in the mining sub-sector listed on the IDX. The sample used in this study includes 22 companies over a period of 3 years, resulting in a total of 66 research samples. The findings show that Green Accounting has a negative and insignificant effect on the company value, Debt to Equity Ratio has a positive and significant effect on company value, Accounts Receivable Turnover does not have a significant effect on company value, and Inventory Turnover has a positive and significant effect on company value. Meanwhile, simultaneously, Institutional Ownership, Return on Assets, Return on Equity, Green Accounting, Debt to Equity Ratio, Accounts Receivable Turnover, and Inventory Turnover all have a positive and significant effect on company value.
ANALISIS PENGARUH INDIKATOR BRAND RESONANCE TERHADAP BRAND LOYALTY PADA PENGGUNA SEPEDA LISTRIK DI SOLO RAYA Okta Bella Fatin; Moechammad Nasir
JURNAL LENTERA BISNIS Vol. 14 No. 1 (2025): JURNAL LENTERA BISNIS, JANUARI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i1.1372

Abstract

This study aims to analyze the effect of Brand Resonance indicators on Brand Loyalty in electric bicycle users in Solo Raya. This research method uses a quantitative approach. The data collection method in this study uses a quantitative approach. The population in this study were all residents of Greater Solo who owned electric bicycles. Sampling technique with non-probability sampling using purposive sampling approach. Sampling refers to the Ferdinan formula. The number of samples in this study were 250 respondents. This research uses primary data. The data collection method in this study uses Google forms. The data analysis method in this study uses Partial Least Square (PLS). The results of this study are Brand credibility does not have a significant influence on Brand Loyalty for Electric Bicycle users in Solo Raya. Service quality does not have a significant influence on Brand Loyalty for Electric Bicycle users in Solo Raya. Customer Satisfaction has a significant influence on Brand Loyalty for Electric Bicycle users in Solo Raya. Brand awareness has a significant influence on Brand Loyalty for Electric Bicycle users in Solo Raya. Based on the calculation, the coefficient of determination (R²) shows that the variables of brand credibility, service quality, customer satisfaction and brand awareness have a large contribution to brand loyalty.
DETERMINASI STRUKTUR MODAL EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA DI SEKTOR MAKANAN PERIODE 2021-2022 Aulia Rahma; Imron Rosyadi
JURNAL LENTERA BISNIS Vol. 14 No. 1 (2025): JURNAL LENTERA BISNIS, JANUARI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i1.1373

Abstract

The aim of this research is to study how capital structure, business size and profitability impact stock returns in companies in the food sector listed on the Indonesia Stock Exchange (BEI) during the 2021-2022 period. The research method uses a quantitative approach with data analysis techniques using SmartPLS. The research results show that capital structure has a large impact on stock returns, with a strong positive relationship. Company size also has a positive and significant effect on stock returns, which shows that businesses have a large scale which tends to produce higher stock returns. Profitability was found to play an important role in increasing company value, but not as an intervening variable in the relationship between capital structure and company size on stock returns. This research shows the importance of effective capital structure management and targeted growth strategies to improve stock performance and company investment attractiveness. The limitation of this research is that it focuses on the food sector and includes limited variables, so further research is recommended to expand the analysis of sectors and variables.
ANALISIS TRUST BASED BRAND CREDIBILITY AND RESONANCE TERHADAP BRAND LOYALTY PRODUK FASHION MEREK ERIGO DI SOLO RAYA Dwi Siti Sholikah; Moechammad Nasir
JURNAL LENTERA BISNIS Vol. 14 No. 1 (2025): JURNAL LENTERA BISNIS, JANUARI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i1.1374

Abstract

This research aims to examine the impact of perceived credibility, service quality, consumer experience, and product availability on brand loyalty concerning Erigo fashion products in the Solo Raya region. The study employs a quantitative approach with an explanatory research design, utilizing questionnaires to gather data from 250 respondents who have purchased Erigo products. Data analysis was conducted using the Partial Least Square (PLS) method with the aid of SmartPLS software. The findings indicate that all independent variables positively and significantly affect brand loyalty. Perceived credibility enhances customer loyalty by fostering greater trust in the brand. Service quality contributes to heightened customer satisfaction and a stronger relationship with the company. Consumer experience facilitates memorable engagements with the brand, while product availability ensures that consumer demands are met effectively. This study underscores the critical role of these four factors in cultivating and sustaining consumer loyalty toward the Erigo brand. The study suggests that the company should focus on enhancing brand credibility, service quality, consumer interactions, and product availability to foster long-term customer loyalty.
PENGARUH GAYA KEPEMIMPINAN TERHADAP KINERJA SDM DAN KUALITAS LULUSAN MAHASISWA DI POLITEKNIK ABCD JAKARTA Darmawan; Jaenudin Akhmad; Endah Heryanti; Subagiyo; Rini Mardikawanty
JURNAL LENTERA BISNIS Vol. 14 No. 1 (2025): JURNAL LENTERA BISNIS, JANUARI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i1.1378

Abstract

This study discusses the influence of leadership style on human resource (HR) performance and the quality of student graduates at ABCD Jakarta Polytechnic. This study aims to analyze the impact of leadership style applied by institutional leaders on HR performance and the quality of student graduates. The research method used is a qualitative method with a descriptive approach. Data were collected through questionnaires distributed to lecturers, administrative staff, and students, as well as in-depth interviews to gain further perspectives. The results of the study indicate that the dominant authoritarian leadership style in this institution contributes to employee performance which is only at a moderate level and the quality of graduates that is not optimal. In contrast, transformational and participatory leadership styles have been shown to have a significant positive influence in increasing motivation, HR performance, and graduate quality. The main recommendation of this study is the need for a shift in leadership style from authoritarian to a more inclusive and supportive style to improve overall institutional performance.
PERSEPSI MAHASISWA AKUNTANSI MENGENAI PENGGELAPAN PAJAK Fitri; Ulfa Rabiyah; Anita Nursanti
JURNAL LENTERA BISNIS Vol. 14 No. 1 (2025): JURNAL LENTERA BISNIS, JANUARI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i1.1379

Abstract

This study aims to test the differences in accounting students' perceptions regarding tax evasion. Respondents in this study were undergraduate accounting students in Makassar with a sample size of 90 respondents. This study used quantitative data analysis methods. The data collection method uses primary data by conducting a data survey technique and then processed using SPSS. The findings of this study show that there is no difference in perception between male and female students regarding tax evasion.
DETERMINAN FAKTOR PENINGKATAN PENJUALAN INDUSTRI KREATIF DI JAWA TIMUR Iqbal Saladin Harahap; Murtianingsih; Mohammad Bukhori
JURNAL LENTERA BISNIS Vol. 14 No. 1 (2025): JURNAL LENTERA BISNIS, JANUARI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i1.1381

Abstract

Industri kreatif merupakan sektor penting dalam perekonomian Indonesia, berkontribusi sekitar Rp 1.280 triliun atau 6,54% terhadap PDB Nasional. Subsektor kuliner dan fashion menjadi penyumbang terbesar. Namun, angka ini masih lebih rendah dibandingkan Korea Selatan, yang mencapai 8,67%. Penelitian ini bertujuan untuk menganalisis pengaruh strategi pemasaran terhadap peningkatan penjualan di industri kreatif subsektor kuliner dan fashion di Jawa Timur. Penelitian dilakukan di empat kota besar (Malang, Surabaya, Probolinggo, dan Jombang) dengan 198 responden yang dipilih menggunakan purposive sampling. Data dianalisis menggunakan regresi linier berganda melalui SPSS. Hasil penelitian menunjukkan bahwa tujuh variabel pemasaran, baik secara individu maupun simultan, berkontribusi signifikan terhadap peningkatan penjualan. Temuan ini menegaskan pentingnya strategi pemasaran yang terencana dan efektif untuk meningkatkan daya saing dan penjualan pelaku usaha di industri kreatif. Penelitian ini memberikan implikasi bahwa pelaku bisnis harus fokus pada inovasi pemasaran untuk mengoptimalkan potensi sektor ini. Kata Kunci: saluran distribusi, kesadaran merek, promosi, promosi penjualan, upselling, hubungan pelanggan, loyalitas pelanggan, penjualan, industri kreatif, Jawa Timur.
PENGARUH PAJAK TERHADAP TINGKAT KESEHATAN DAN PENDIDIKAN MASYARAKAT YOGYAKARTA Saras Shinta Qurrota; Ghiyats Furqan Dewantara; Aditya Kumala Dewi
JURNAL LENTERA BISNIS Vol. 14 No. 1 (2025): JURNAL LENTERA BISNIS, JANUARI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i1.1382

Abstract

This study is aims to investigate the effect of personal income tax to improving the welfare in Yogyakarta. The level of health and level of education are used as a reference in measuring the level of welfare in Yogyakarta. The data in this study are in the form of realization of personal income tax data, health sector expenditure data and education sector expenditure data in the period 2008-2017 obtained from the realization report of personal income tax in the Directorate General of Taxes of DIY and the realization report of APBD at the Directorate General of Fiscal Balance. This research uses quantitative methods, while the data analysis technique used in this study is regression analysis. The results of this study indicate that there is an effect of the personal income tax on the level of education both at the provincial and regional levels or the city of Yogyakarta. For the effect of personal income tax on the level of health only occurs at the district or city level, while at the provincial level there is no effect between the personal income tax on the level of health.
SENTRA KULINER SEBAGAI PENUNJANG KEBERLANJUTAN WISATA SUNGAI KALIMAS SURABAYA Suryo Adinugroho; Alexander Mario Retto Djong; Kristian Faskahariyanto; Truli Nugroho
JURNAL LENTERA BISNIS Vol. 14 No. 1 (2025): JURNAL LENTERA BISNIS, JANUARI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i1.1387

Abstract

This study aims to identify the contribution of culinary centers to the sustainability of tourism in the area, which includes economic, social, and environmental dimensions. The research method used is a mixed-method approach with data collection through observation, in-depth interviews, and surveys of visitors and culinary business actors around the Kalimas River. The results of the study indicate that the existence of culinary centers around the Kalimas River in Surabaya has a positive impact, such as increasing income for local business actors, creating jobs, and strengthening local cultural identity through the presentation of typical foods. However, this study also found challenges in waste management and maintaining environmental quality that must be overcome to support the sustainability of tourist destinations.

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