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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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KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN CORPORATE SOCIAL RESPONSIBILITY (CSR), TERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Perusahaan Pertambangan Terdaftar Di BEI Periode 2021-2023) Rocky Romando; Regina Jansen Arsjah
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.v14i2.1580

Abstract

This study examines the impact of institutional ownership, managerial ownership, and corporate social responsibility (CSR) on firm value among mining sector issuers listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. Data were sourced from annual reports and sustainability reports and analyzed using multiple linear regression. The results indicate that none of these variables—institutional ownership, managerial ownership, and CSR—have a significant effect on firm value.. These findings suggest that the supervisory roles of institutional and managerial ownership are not yet optimal, and the implementation of CSR has not effectively enhanced firm value strategically. This study recommends better integration of ownership management and CSR with business strategies to improve firm value.
PENGARUH TRANSAKSI HUBUNGAN ISTIMEWA, TRANSFER PRICING TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PMK172/2023 SEBAGAI PEMODERASI Liem Sien Niang; Regina Jansen Arsjah
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.v14i2.1588

Abstract

Development of the business world and improvement amount transaction must taxes affected​ Special relationship background p issuance of PMK 172 of 2023. The issuance of PMK 172 of 2023 aims to can give a sense of certainty law , justice and convenience implementation rights and obligations for the obligatory tax . Research This own objective For analyze a connection between transaction Special relationship , transfer pricing , compliance must tax and the implementation of PMK 172 of 2023 as moderation .​ Study​ This using report data finance Non- financial companies listed on the Indonesia Stock Exchange (IDX) for period 201 5 –20 24 . Determination​ sample use method purposive sampling with sample as many as 12 companies for 10 years consecutive so that sample amount to 120 and use application Eviews . Research results This show that transaction connection special influential negative to compliance must tax . Transfer pricing influential positive to compliance must tax . Implementation PMK 172 of 2023 strengthens influence transaction connection special and transfer pricing to compliance must tax as moderation
PENGARUH COMPANY REPUTATION, E-SOCIAL INFLUENCE DAN E-TRUST TERHADAP KEPUTUSAN BERDONASI DI APLIKASI DOMPET DHUAFA Ristia Tri Ananda; Femei Purnamasari; Yulistia Devi
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.v14i2.1590

Abstract

In this era of globalization, the internet has become a daily necessity, with all activities related to smartphones and the internet. This research aims to examine the influence of company reputation, e-social influence, and e-trust on donation decisions in the dhuafa wallet application, focusing on Gen Z in Bandar Lampung City. This study aims to determine how these factors affect donation decisions. The theory used in this research is the Technology Acceptance Model (TAM). The method employed is a quantitative descriptive approach, with a sample size of 100 Gen Z individuals in Bandar Lampung City, calculated using the Slovin formula. Data collection was carried out through questionnaires, and data processing was performed using SmartPLS 4. Based on the research results, it can be concluded that company reputation does not affect donation decisions, while e-social influence and e-trust have a significant impact on donation decisions.
STRATEGI MANAJEMEN SDM BERBASIS ANALISIS SWOT DALAM MENINGKATKAN KINERJA KARYAWAN PADA CV CENDANA Nonda Elyzza Umar; Erna Nur Faizah; Rudi Wibowo; Abdul Majid
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.v14i2.1591

Abstract

This study aims to analyze human resource management (HRM) strategies based on SWOT analysis in improving employee performance at CV Cendana, an LPG distribution company. A qualitative approach was used with interviews and direct observation methods to explore the strengths, weaknesses, opportunities, and threats that affect the effectiveness of HR strategies. The results showed that employee loyalty, harmonious work culture, and flexible organizational structure are the company's main strengths. However, there are still weaknesses such as the absence of a structured training system and undocumented performance evaluations. External opportunities in the form of advances in digital training technology and government support can be utilized to improve training and HR development strategies. Through the mapping of SO, WO, ST, and WT strategies, this research provides applicable strategic recommendations for companies in building adaptive, competitive, and sustainable HR policies.
TRANSFORMASI UMKM DIGITAL BERBASIS POTENSI LOKAL Enny Diah Astuti; Tarto Tarto; Rahayu Tri Utami; Venny Oktaviany
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.v14i2.1592

Abstract

One important area of the Indonesian economy is MSMEs (Micro, Small, and Medium Enterprises). The use of technology in marketing and transactions is only one aspect of MSMEs' digitization; other aspects include incorporating technology into production, distribution, financial administration, and customer service. But not everyone benefits equally from this shift, which is frequently impeded by a lack of funding, poor levels of digital literacy, and restricted access to technology. This study examined how MSME communities in Pengalengan, West Java, are driving the regional economy through economic empowerment initiatives. employing a qualitative approach model that offers an alternative viewpoint for comprehending the issues identified in the study in order to conduct a more thorough and in-depth analysis. MSMEs may boost efficiency and market access while also generating sustainable added value by leveraging digital technology to enhance local potential. An inclusive digital ecosystem that is sensitive to local dynamics and can support the transformation of Digital MSMEs based on local potential requires collaboration between MSME players, the government, academia, and the business sector to accomplish this change.
PENGARUH SALES GROWTH, LEVERAGE, LIKUIDITAS, ARUS KAS OPERASI DAN KEPEMILIKAN MANAJERIAL TERHADAP FINANCIAL DISTRESS Safa Shinta Kinanti; Regina Jansen Arsjah
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.v14i2.1593

Abstract

This study aims to analyze the effect of sales growth, leverage, liquidity, operating cash flow, and managerial ownership on financial distress in companies in the hotel, restaurant, tourism, and textile sub-sectors listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. The research sample was selected using purposive sampling, with specific criteria resulting in 80 observations from 20 companies. The data used were secondary data obtained from the IDX official website and each company. The analysis was conducted using panel data regression to test the simultaneous and partial effects between variables. The results indicate that sales growth does not significantly influence financial distress. Meanwhile, leverage and liquidity have a negative effect, while operating cash flow and managerial ownership have a positive effect on financial distress. These findings have strategic implications within the framework of agency theory, where managerial ownership can strengthen oversight and reduce the risk of financial distress. For regulators, these results support the need for transparency policies regarding internal indicators such as liquidity and cash flow to strengthen early warning systems against potential corporate financial failure
ANALISIS FINANCIAL DISTRESS PADA PERUSAHAAN SUB SEKTOR INDUSTRI DEPARTMENT STORES DAN ADVERTISING Dian Rudiana; Regina Jansen Arsjah
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.v14i2.1594

Abstract

This study analyzes the factors contributing to financial distress in companies within the department stores and advertising subsectors listed on the Indonesia Stock Exchange (BEI) from 2019 to 2023. Employing binary logistic regression, the research evaluates the impact of liquidity, leverage, and profitability on the likelihood of financial distress. Findings indicate that department stores are vulnerable to consumer behavior fluctuations and intense retail competition, while advertising firms face risks from client dependency and shifting advertising budgets. Liquidity and profitability have a significant negative effect, whereas leverage has a positive effect on the probability of financial distress. The study recommends effective risk management, revenue diversification, and stringent financial monitoring to enhance corporate resilience against economic challenges.
PENGARUH KOMITE AUDIT, KINERJA LINGKUNGAN, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN EMISI KARBON: STUDI PADA PERUSAHAAN PERTAMBANGAN BEI 2019–2023 DENGAN PENDEKATAN DATA PANEL Rian Bekti Safa'at; Regina Jansen Arsjah
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.v14i2.1595

Abstract

This study aims to analyze the influence of audit committees, environmental performance, and profitability on carbon emission disclosure in mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Carbon emission disclosure is an important indicator in assessing a company's transparency and accountability for the environmental impact of its operational activities. This study uses a quantitative approach with a panel data regression method. The sample was selected using a purposive sampling technique and consisted of 21 companies over five years of observation, resulting in 105 observation data. Model testing was carried out using the Chow, Hausman, and Lagrange Multiplier tests to determine the best model, and the results showed that the Random Effect Model (REM) was the most appropriate model. The results showed that environmental performance (PROPER) had a positive and significant effect on carbon emission disclosure. In contrast, profitability (ROA) and the audit committee did not show a significant effect. These findings indicate that a company's commitment to the environment is more influenced by actual environmental performance than governance or financial factors. This study provides implications for regulators and investors to pay more attention to environmental performance aspects as the main indicator in encouraging carbon information disclosure.
PENGARUH PENGGUNAAN APLIKASI META TERHADAP LOYALITAS KONSUMEN (STUDI KASUS KONSUMEN INDOMIE DI KOTA TANGERANG) Sopiah Sopiah; Diah Ayu Lestari; Syamsurizal Syamsurizal
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.v14i2.1596

Abstract

The development of the digital era has changed the way every consumer communicates both with companies and with other consumers. The use of meta applications that continue to grow certainly has an influence on consumer habits. This study was conducted to determine the effect of using meta applications on Indomie consumer loyalty. The meta application itself is an application owned by Mark Zuckerberg which consists of Facebook, Instagram and Whatsapp. The sample in this study were consumers of Indomie products in Tangerang City, with the number of respondents used as many as 100 respondents. The sample was taken using simple random sampling technique using the Lemeshow formula. The data collection technique used in this study was to use a questionnaire distributed to respondents using a google link. The data analysis techniques used in this study are Instrument Test (Validity Test and Reliability Test), Classical Assumption Test (Normality Test, Linearity Test and Heteroscedasticity Test), Simple Linear Regression Test (Partial T Test, Correlation Coefficient Test, Simple Linear Regression Test and Determination Coefficient Test). The result of this study is that there is a significant relationship from the use of the Meta Application to Consumer Loyalty based on the t value generated is 5.966 > 1.987. Based on the Coefficient of Determination Test (R²), it is known that the R square value obtained is 0.266, which is 0.266, which means that there is an influence of 26.6%.
ANALISIS IMPLEMENTASI KEARIFAN LOKAL MELALUI PENDEKATAN EKOFEMINISME SEBAGAI UPAYA ADAPTASI DAMPAK PERUBAHAN IKLIM PADA WANITA DAYAK BIDAYUH DI PERBATASAN Benedhikta Kikky Vuspitasari; Usman Usman
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.v14i2.1599

Abstract

This study emphasizes the strategic role of the Dayak Bidayuh community, especially women, in facing the challenges of climate change by using an approach based on local wisdom and culture. Methods such as shifting cultivation systems, preservation of local seeds, customary prohibitions, and agrarian rituals indicate that this community has a long-standing ecological adaptation system. Women are the main actors in community ecofeminist practices because they play an important role in environmental conservation, cultural tradition inheritance, and local food production. However, the effects of climate change such as seasonal uncertainty, natural resource destruction, and loss of spiritual practices threaten the traditional role and resilience of the community. It is evident that adaptation approaches driven by cultural values, such as strengthening women's creative economy, preserving customary forest areas, and integrating traditional knowledge with climate technology, are inclusive. These strategies are in line with the principles of Gender Equality and Social Inclusion (GESI). The local wisdom of the Dayak Bidayuh can serve as a model for community-based, inclusive, and sustainable climate adaptation, if women are recognized as guardians of ecology and culture and are actively involved in climate adaptation programs, education, and local resource-based economic development

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