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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 DANA ALOKASI UMUM, PENDAPATAN ASLI DAERAH, RETRIBUSI DAERAH DAN PAJAK DAERAH TERHADAP PERTUMBUHAN EKONOMI PADA SUMATERA UTARA Meta Anggurela; Josua Sahala; Rio Fande; Jholant Bringg Luck Amelia Br Sinaga; Muhammad Raja
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.v14i2.1600

Abstract

Economic growth is an important indicator in measuring the level of community welfare and the success of regional development. This study aims to analyze the effect of the General Allocation Fund (DAU), Regional Original Income (PAD), Regional Retributions, and Regional Taxes on economic growth in North Sumatra Province. The background of this study is based on the fluctuation of economic growth in the region in the period 2020–2022, as well as the importance of optimizing regional revenue sources as part of the fiscal decentralization strategy. DAU, PAD, levies, and regional taxes are considered the main instruments in supporting regional government spending to encourage infrastructure development and public services. This research was conducted through a literature approach that examines previous theories and findings related to the contribution of regional income to economic growth. The results of the study show that the four regional income variables are closely related to increasing regional economic activity. The General Allocation Fund functions as a fiscal equalization tool, while PAD, levies, and regional taxes reflect local fiscal capacity in financing development. Thus, increasing regional income is expected to strengthen economic growth in North Sumatra Province in a sustainable manner.
OPTIMALISASI PREMI ASURANSI RETAIL ELEKTRONIK MELALUI INOVASI EKOSISTEM DIGITAL TERINTEGRASI DI INDONESIA Reimond Hasangapan Mikkael Napitupulu; R. Muh. Deddy Hanif Sardjito; Pambudi Nugroho; Wahyu Maulana
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.v14i2.1602

Abstract

The development of digital technology has driven significant transformation in the insurance industry, especially in the electronic retail insurance segment. This study aims to examine how integrated digital ecosystem innovation can optimize electronic retail insurance premiums in Indonesia. Using the action research method with the DMADV lean six sigma approach, this study involved in-depth interviews with industry players, including insurance companies, digital platforms, and regulators. The results of the study show that the integration between platforms, digital payments, and application-based insurance services creates an ecosystem that strengthens operational efficiency, expands consumer access, and enables more competitive and risk-adaptive premium determination. In addition, the use of real-time customer data allows for more targeted personalization of insurance products and services. This study emphasizes the importance of cross-sector collaboration in building a digital ecosystem that supports the sustainable growth of electronic retail insurance in Indonesia.
PERAN APARATUR PERTANIAN DALAM PEMASARAN PRODUKSI JAGUNG PETANI MELALUI PENDEKATAN ANALISIS SWOT DI KABUPATEN JENEPONTO Hendrawati Hamid
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.v14i2.1604

Abstract

This study aim to analyze the marketing strategies of corn production by farmers in Jeneponto Regency. The research method used is a qualitative descriptive approach, using the strengths, weaknesses, opportunities, threats (SWOT) analysis related to corn marketing that has been carried out so far, primary data was obtained from the results of in-depth interviews with several informants, namely: Head of Service, Head of related Divisions, Agricultural Service officials, Agricultural Extension Workers, and administrators and members of farmer groups. In addition, observations were also carried out on site, and literature studies, as well as conducting FGD (focus discussion groups) with various related parties. The results of the study found through the SWOT analysis matrix on the four corn marketing strategies are, S-O strategy: Establishing good communication between farmers, the government and traders for marketing information, W-O strategy: The need for government support in developing infrastructure and transportation to overcome the distance of farming locations, S-T strategy: Making marketing channels effective with adequate transportation, W-T strategy: Education and access to market price information.
ANALISIS PENGARUH KUALITAS LAPORAN KEUANGAN TERHADAP KEPUTUSAN INVESTASI Rika Lidyah; Vitayanti Fattah; Endi Rustendi; Herawati Herawati; 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.v14i2.1581

Abstract

This study aims to analyze and determine the effect of financial report quality on investment decisions. The population in this study are companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. Sampling in this study used the purposive sampling method. The number of samples in this study was 93 companies. The research method used is secondary research. The data analysis technique in this study uses simple linear analysis with a model feasibility test (F test) and a partial regression test (T test). The data processing process was carried out using the Statistical Package for Social Science (SPSS) program. The findings in this study are that the quality of financial reports has a significant effect on investment decisions. With a t-value of 3.637 and a significant value of 0.000. The quality of financial reports also makes a significant contribution to investment decisions, amounting to 12.8% of the variance.
PERAN KONSULTAN PAJAK, KUALITAS PELAYANAN PAJAK, DAN TINGKAT KEPATUHAN PAJAK TERHADAP PEMENUHAN KEWAJIBAN PERPAJAKAN Hendrik ES Samosir
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.v14i2.1582

Abstract

This study aims to determine the role of tax consultants, the quality of tax services, and the level of taxpayer compliance in fulfilling tax obligations. The population of this study were individual taxpayers registered with the Directorate General of Taxes. The sample in this study was 70 taxpayers taken using purposive sampling techniques. The data collection method used a questionnaire. Data were analyzed by multiple linear regression using the SPSS 23 program. The results of this study are that tax consultants play a positive role in fulfilling tax obligations. The quality of tax services plays a positive role in fulfilling tax obligations. And the level of taxpayer compliance plays a positive role in fulfilling tax obligations.
ANALISIS DAYA SAING PARIWISATA UNTUK MENINGKATKAN EKONOMI DAERAH Dewi Maharani; Harjoni Harjoni; Tri Widayati; Basnendar Herry Prilosadoso; Heppi Syofya
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.v14i2.1583

Abstract

This study aims to analyze tourism competitiveness to improve the regional economy. To measure tourism competitiveness in this study using 8 indicators from the World Travel and Tourism Council (WTTC), including Human Tourism Indicator (HTI), Price Competitiveness Indicator (PCI), Infrastructure Development Indicator (IDI), Environment Indicator (EI), Technology Advancement Indicator (TAI), Human Resources Indicator (HRI), Openness Indicator (OI) and Social Development Indicator (SDI). The type of research used is quantitative descriptive. The data sources used in this study are secondary data. The analysis method used in this study is to calculate the tourism competitiveness index. The findings in this study are that all indicators used to measure the level of tourism competitiveness in tourist areas in Indonesia have increased in 2023 from the previous year 2022.
STRATEGI PEMASARAN PRODUK HALAL DALAM MEMASUKI PASAR GLOBAL Imron Natsir; Kherayani Nur; Titik Purwati; Seno Lamsir; Eva Yuniarti Utami
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.v14i2.1584

Abstract

The purpose of this study is to determine the marketing strategy of halal products in entering the global market. This research approach collects data through literature studies, which involve reading literature from various sources including books, reports, articles, and journals using qualitative and deductive approaches. The findings in this study are that there are several stages in entering the global market, including no foreign marketing, infrequent foreign marketing, regular foreign marketing, and global marketing operations. In addition, there are also steps in entering the global market, namely market segmentation, global marketing research process, and strategy selection. There are several marketing strategies for halal products in entering the global market, namely product strategy, pricing strategy, distribution strategy, promotion strategy, responsive and adaptive global branding strategy, compliance strategy with international regulations, and international collaboration and partnership strategy.
STRATEGI RETENSI KARYAWAN BERBASIS EMPLOYEE ENGAGEMENT Itot Bian Raharjo; Muhammad Fatkhurohman Albashori; Anik Widiyanti; Wahyudiyono Wahyudiyono; Suliantoro Suliantoro
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.v14i2.1585

Abstract

The purpose of this study is to determine employee engagement-based employee retention strategies. This research approach collects data through literature studies, which involve reading literature from various sources including books, reports, articles, and journals using qualitative and deductive approaches. The findings in this study are that there are several employee engagement-based employee retention strategies, including empowering leadership, open and transparent communication, career development, recognition and appreciation, work-life balance, positive social and cultural involvement, and involvement in decision making. These strategies are not only able to reduce employee turnover, but also improve overall company performance.
ANALISIS PERENCANAAN PENGANGGARAN APBD PEMERINTAH Muhammad Imam Gazali; Ikbal Ikbal; Victor Pattiasina; Ika Agustina; Eljawati Eljawati
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.v14i2.1586

Abstract

The purpose of this study is to determine and analyze the government's APBD budget planning. This research approach collects data through literature studies, which involve reading literature from various sources including books, reports, articles, and journals using qualitative and deductive approaches. The findings in this study are that there are several stages in APBD budget planning, including the preparation of planning documents consisting of RPJPD, RPJMD, and RKPD, preparation of KUA and PPAS, preparation of RKA-SKPD, budget implementation, and administration and accountability. The effectiveness of APBD budget planning is highly dependent on the quality of planning documents, synchronization between documents (RPJPD, RPJMD, RKPD, and KUA-PPAS), internal control and supervision systems, and the commitment of regional heads to good governance. This is the main key to realizing good regional financial governance and sustainable regional development.
FAKTOR-FAKTOR YANG MEMPENGARUHI ANJLOKNYA IHSG Johni Eka Putra; Septiana Na'afi; Dewi Mariam Widiniarsih; Imam Baidlowi; Siti Mariani Basannang
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.v14i2.1587

Abstract

This study aims to determine and test the effect of BI Rate, rupiah exchange rate, inflation and Dow Jones index on the Composite Stock Price Index (IHSG). This study uses secondary data obtained from the US Energy Information Administration, Bank Indonesia, and Yahoo Finance from January 2020 to December 2023. In this study, the data analysis methods used are descriptive analysis, classical assumption test, and multiple linear regression analysis with a sample size of 48 samples. The results of the study indicate that the BI Rate has a significant effect on the fall of IHSG. The rupiah exchange rate has a significant effect on the fall of IHSG. The Dow Jones index has a significant effect on the fall of IHSG. While inflation does not have a significant effect on the fall of IHSG.

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