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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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PENGARUH GREEN ACCOUNTING, DIVERSIFIKASI BISNIS, DAN MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2022–2024 Astri Natalia Hutauruk; Harti Budi Yanti
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1524

Abstract

This study aims to examine the effect of green accounting, business diversification, and intellectual capital on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. A quantitative approach was employed using secondary  data collected from annual reports and sustainability reports published by the companies. The data were analyzed using the EViews software with multiple linear regression methods. The results indicate that green accounting and intellectual capital have a significant positive influence on financial performance, while business diversification does not significantly affect financial performance. These findings imply that sustainability practices and effective intellectual capital management are essential factors in enhancing the financial performance of manufacturing firms in the era of the green economy. The study highlights the importance  of adopting environmentally responsible accounting practices and leveraging intangible assets such as knowledge, skills, and innovation to create competitive advantages. Furthermore, the non-significant impact of business diversification suggests that expanding  into multiple business areas without strategic alignment may not yield financial benefits. The implications of this research are crucial for policymakers, managers, and investors in emphasizing the role of sustainability and intellectual capital in financial decision- making. Future research is recommended to include other variables such as corporate governance, firm size, and industry type to enrich the model and provide broader insights. The study contributes to the growing body of literature on green finance and sustainability reporting in emerging markets, particularly in Indonesia’s dynamic manufacturing sector.
PENGARUH USIA DAN PENDAPATAN TERHADAP TINGKAT LITERASI KEUANGAN Ade Maharini Adiandari; Mahayanti Fitriandari
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1525

Abstract

This study aims to analyze the effect of Age and Income on Financial Literacy. The research uses a quantitative approach, where data were collected through a survey involving 149 respondents aged between 18 and 60 years. Data analysis was conducted using SPSS version 22 with validity and reliability tests, normality, multicollinearity, heteroscedasticity and multiple linear regression. The results show that Age and Income have a significant impact on Financial Literacy. Specifically, age contributes more significantly to financial literacy compared to income. Furthermore, both variables have a significant simultaneous effect on financial literacy levels. These findings indicate that age and income factors greatly influence an individual's understanding of personal financial management, which has important implications for financial literacy programs targeting specific age groups and income levels.
STRATEGI PEMASARAN PERSONALIZED RECOMMENDATION DALAM MENINGKATKAN RETENSI PELANGGAN Yeni Yeni; Damaris Y. Koli; Rudy Irwansyah; Alya Elita Sjioen; Eva Desembrianita
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1527

Abstract

The purpose of this study is to determine the effectiveness of personalized recommendation marketing strategies in increasing customer retention. This research approach collects data through literature studies, which involve reading literature from various sources including books, articles, journals, and reports using qualitative and deductive approaches. The findings in this study are that personalized recommendation marketing strategies have proven effective in increasing customer retention. By using email marketing, website personalization, mobile applications, e-commerce and marketplaces, and social media Ads, companies can build closer relationships with customers, increase loyalty, and extend the customer life cycle in the business ecosystem.
ANALISIS PENERIMAAN QRIS DI KALANGAN UMKM Alfiana Alfiana; Nika Sintesa; Toto Heru Dwihandoko; Eko Budi Lestari; Nersiwad Nersiwad
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1528

Abstract

The purpose of this study is to analyze the acceptance of QRIS among MSMEs. This research approach collects data through literature studies, which involve reading literature from various sources including books, articles, journals and reports using qualitative and deductive approaches. The findings in this study are that the acceptance of QRIS among MSMEs has benefits and positive impacts in simplifying and accelerating the payment system, facilitating monitoring and analyzing transaction history and financial arrangements, improving merchant business performance, developing MSME growth, encouraging efficiency in the economic sector, and accelerating inclusive finance. However, there are still obstacles such as unstable internet connections, security issues and transaction readability, and admin deductions on QRIS. Therefore, with the right strategy, such as education and training, improving digital infrastructure, promotion and incentives, and improving system security, QRIS can be more widely accepted and utilized by MSMEs.
PENGARUH KEBIJAKAN HUTANG, KEBIJAKAN DIVIDEN, DAN INVESTASI TERHADAP NILAI PERUSAHAAN Siti Aisyah; Faisal Umardani Hasibuan; Andarias Patiran; Yohanes Marani; Abdul Rosid
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1529

Abstract

This study aims to determine the effect of debt policy, dividend policy, and investment policy both simultaneously and partially on the value of public companies listed on the Indonesia Stock Exchange in 2019-2023. The population is 18 companies and the sample taken is 6 companies. The type of analysis uses associative analysis with the classical assumption method, multiple linear regression, and hypothesis testing. The results of this study indicate that debt policy, dividend policy, and investment policy simultaneously have a significant effect on company value. Then partially, debt policy does not have a significant effect on company value. While dividend policy and investment policy have a significant effect on company value.
ANALISIS PENGARUH COMPANY GROWTH, INVESTMENT OPPORTUNITY SET, ROA, DEBT COVENANT TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Albertho Hendrick Ellyas S; Silvana Pebrina; Risnawati Ziliwu; Mesrawati Mesrawati; Arridho Abduh
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1531

Abstract

This study aims to test and analyze the effect of Company Growth, Investment Opportunity set, ROA, and Debt Covenant on Accounting Conservatism. This study uses a sample of Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) in the period 2020- 2022. The type of data used in this study is Quantitative data, so that during the 3 years of observation there were 78 annual reports analyzed. The analysis method of this study is multiple linear regression. The Adjusted R Square value is 0,175. This shows that 17,5% of the variation of Company Growth, Investment Opportunity Set, ROA, Debt Covenant can explain the relationship between Accounting Conservatism while the remaining 82,5% is explained by other variables such as Cash ratio, Debt to equity ratio, Leverage, Company size and others. The results of this study indicate that Company Growth a partial negative and significant effect on Accounting Conservatism, Investment Opportunity Set partially has no influence an is not significant on Accounting Conservatism, ROA partially has no influence and is not significant on Accounting Conservatism, and Debt Covenant partially Set partially has no influence an is not significant on Accounting Conservatism.
PENGARUH HARGA BATUBARA, KURS RUPIAH, DAN PENDAPATAN TERHADAP NILAI SAHAM PADA PT. ADARO ENERGY INDONESIA (PERSERO), Tbk Khairuddin Khairuddin; Muhammad Farhan Noor
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1532

Abstract

The main problem identified is the instability of assets due to several factors that may be caused by certain variables at PT. Adaro Energy Indonesia (Persero) Tbk. The purpose of this research is to analyze and determine the simultaneous influence of coal prices, rupiah exchange rate, and revenue on the stock value of PT. Adaro Energy Indonesia (Persero) Tbk, from 2018 to 2023. The method applied by the researcher is quantitative, which is used to investigate a specific population or sample, with data collection using research instruments, and data analysis being quantitative or statistical in nature, aimed at testing the established hypotheses. The quantitative method is developed with an associative approach where this research questions the relationship between two or more variables. The population used in this research is the financial reports of PT. Adaro Energy Indonesia (Persero) Tbk for the period of 2018 – 2023 (6 years). From these financial reports, monthly data is used, amounting to a total sample of 72 months. The results of this study indicate that Coal Prices (X1), Rupiah Exchange Rate (X2), and Revenue (X3) simultaneously or collectively have a positive and significant influence on Stock Value (Y).
PENGARUH ATRIBUT PRODUK WISATA DAN ELECTRONIC WORD OF MOUTH (E-WOM) TERHADAP KEPUTUSAN BERKUNJUNG DALAM PERSPEKTIF BISNIS ISLAM PADA OBJEK WISATA BUKIT ASLAN (STUDI PADA PENGUNJUNG BUKIT ASLAN DI BANDAR LAMPUNG) Rezeki Kurniawati; Fatih Fuadi; Suhendar Suhendar
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1534

Abstract

This study aims to analyze the influence of Tourism Product Attributes and Electronic Word of Mouth (E-WOM) on Visiting Decisions from an Islamic Business perspective at the Bukit Aslan tourist destination in Bandar Lampung. The main issue explored is how these two factors affect tourist behavior in making visiting decisions. A quantitative approach was used with a survey method involving 92 respondents selected through purposive sampling. Data were analyzed using SmartPLS 4 software. The results show that both Tourism Product Attributes and E-WOM have a partial and simultaneous significant effect on Visiting Decisions. Tourism Product Attributes obtained a T-Statistic value of 2.427 (P-Value 0.016), while E-WOM scored a T-Statistic of 4.705 (P-Value 0.000), with an R² value of 0.606. This means both variables explain 60.6% of the variation in visitor decisions. These findings support the Theory of Planned Behavior (TPB), especially in the components of attitude and subjective norms that shape intention and action. The implication of this study highlights the importance of managing quality tourism products and implementing effective digital communication strategies to enhance the appeal of local tourism destinations.
PENGARUH ORGANIZATIONAL CITIZENSHIP BEHAVIOR, KNOWLEDGE SHARING, DAN AUTHENTIC LEADERSHIP TERHADAP KINERJA KARYAWAN DALAM PERSPEKTIF MANAJEMEN SUMBER DAYA INSANI (STUDI PADA KARYAWAN PKS SELAPAN JAYA PT. SAMPOERNA AGRO TBK) Rika Fahrinta; Ahmad Habibi; Muhammad Kurniawan
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1535

Abstract

This study aims to analyze the influence of organizational citizenship behavior, knowledge sharing and authentic leadership on employee performance in Selapan Jaya-PT.Sampoerna Agro Tbk PKS employees, in the perspective of human resource management. This research uses a quantitative approach with data collection through questionnaires with a sample of 62 people. The data analysis technique uses Partial Least Square (SmartPLS version 4). The results showed that: (1) Organizational Citizenship Behavior has a positive and significant effect on Employee Performance. (2) Knowledge Sharing has a positive and significant effect on Employee Performance. (3) Authentic Leadership has a positive and significant effect on Employee Performance.
PENGARUH FLEXIBLE WORKING ARRANGEMENT, EMPLOYE ENGAGEMENT, DAN EMOTIONAL INTELLIGENCE TERHADAP EMPLOYE LOYALTY PT SURYACITRA ADIKUSUMA SURABAYA Yeriko Felis Samudra; Ika Korika Swasti
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1536

Abstract

This study aims to know the influence of Flexible Working Arrangement, Employe Engagement, and Emotional Intelligence to Employe Loyalty PT Suryacitra Adikusuma. This research used quantitative method which the data were collected through 56 respondents using the saturated sampling. The collected data were analyzed using software Smart PLS. The result of this research shows that Flexible Working Arragement doesn’t effect Employe Loyalty. Employe Engagement and Emotional Intelligence have positive and significant effects to Employe Loyalty

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