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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 INSTAGRAM TERHADAP MINAT BELI PRODUK UMKM OTAK-OTAK BAKAR Prayogi, Adrian; Pancawati, Juwarin; Setiawan, Johan
JURNAL LENTERA BISNIS Vol. 15 No. 1 (2026): JURNAL LENTERA BISNIS, JANUARI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i1.1909

Abstract

This study aims to analyze the influence of Instagram usage on consumer purchase intention for Otak-Otak Bakar products in Sepatan Timur District, using Otak-Otak Bakar Pak Slamet as the case study. A quantitative approach with a correlational survey method was applied, involving 100 respondents selected through convenience sampling. Data were collected using a Likert-scale questionnaire measuring four independent variables, namely Context, Communication, Collaboration, and Connection, toward Purchase Intention as the dependent variable. The data were analyzed using multiple linear regression. The results show that all four variables simultaneously have a significant effect on purchase intention. Partially, Communication, Collaboration, and Connection have significant influence, while Context shows no significant effect. Communication contributes through clear information and fast responses. Collaboration is the most dominant variable supported by consumer testimonials and reviews. Connection strengthens emotional closeness and digital loyalty, whereas Context does not strongly encourage purchasing decisions. These findings indicate that interaction, social proof, and emotional connection on Instagram play a stronger role in shaping purchase intention than visual content alone.
ANALISIS IMPLEMENTASI CORETAX DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK DAN OPTIMALISASI PENERIMAAN NEGARA INDONESIA Qonitah, Iffah
JURNAL LENTERA BISNIS Vol. 15 No. 1 (2026): JURNAL LENTERA BISNIS, JANUARI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i1.1911

Abstract

Taxes are the primary source of state revenue and play a vital role in financing national development. However, the level of taxpayer compliance in Indonesia still faces various challenges, ranging from administrative complexity to limited system transparency. In response, the government, through the Directorate General of Taxes, has implemented Coretax as part of a technology-based tax reform initiative. This study aims to analyze the effectiveness of Coretax implementation in enhancing taxpayer compliance and optimizing state revenue. The research employs a literature review and descriptive analysis using secondary data from official reports, academic publications, and tax policy documents. The findings indicate that Coretax simplifies tax administration processes, strengthens data-driven monitoring, and increases transparency and accountability. Its implementation has contributed positively to improving taxpayer compliance and enhancing revenue efficiency, although challenges remain, particularly related to technological infrastructure readiness, taxpayers’ digital literacy, and the need for capacity building among tax officials. This study underscores the importance of sustaining Coretax development, not only through technological investment but also through strengthened taxpayer education, so that it can serve as a strategic instrument to reinforce Indonesia’s taxation system.
ANALISIS PENENTUAN BIAYA PRODUKSI BERDASARKAN SISTEM BIAYA BERBASIS AKTIVITAS (ABC) PADA USAHA KERIPIK KELADI BINTANG TIMUR Kurniawati, Dinar; Resi, Yohanes Damaskus; Lambi, Manuel
JURNAL LENTERA BISNIS Vol. 15 No. 1 (2026): JURNAL LENTERA BISNIS, JANUARI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i1.1912

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in strengthening Indonesia’s economic foundation, particularly in West Papua, which is experiencing rapid regional growth. One of the local food-based MSMEs contributing to this development is Keripik Keladi Bintang Timur Enterprise located in Manokwari Regency. However, the business faces challenges in accurately determining production costs because it still applies a traditional volume-based costing method that does not reflect the real consumption of production activities. This study aims to analyze the determination of production costs using the Activity-Based Costing (ABC) system to produce more accurate and reliable cost information. A quantitative descriptive approach was applied using primary data obtained through interviews, observation, and documentation from January to June 2025. The main production activities identified include raw material preparation, frying, packaging, and distribution, each with distinct cost drivers. The analysis revealed that the total monthly production cost amounted to Rp7,250,000, with a unit cost of Rp36,250 under the traditional method and Rp34,750 under the ABC method. The difference of Rp1,500 per unit indicates that the ABC method provides more precise cost allocation based on actual resource consumption. The study also found that raw material preparation and frying activities account for more than 60% of the total cost, suggesting that efficiency improvements should focus on these stages. Overall, the ABC method proves to be a relevant and adaptive approach for MSMEs, enhancing cost transparency and supporting rational pricing decisions for local food-based enterprises.
EVALUASI TINGKAT KESIAPSIAGAAN DAN RESPONS TIM KERJA DALAM OPERASI SAR PADA KANTOR PENCARIAN DAN PERTOLONGAN MANOKWARI Habsyi, Faraj Reza; Resi, Yohanes Damaskus; Suharsono, Desi Suharnani
JURNAL LENTERA BISNIS Vol. 15 No. 1 (2026): JURNAL LENTERA BISNIS, JANUARI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i1.1913

Abstract

This study aims to evaluate the level of preparedness and team response during search and rescue (SAR) operations at the Manokwari Search and Rescue Office. Delays in response time and varying levels of competence among team members prompted the need for an in-depth assessment of human resource readiness and operational systems in the field. A descriptive qualitative approach was employed to explore personnel preparedness, coordination effectiveness, and logistical support. Data were collected through direct observation, in-depth interviews, and document analysis involving eight informants comprising field personnel, support staff, and operational leaders. Data were analyzed using reduction, categorization, and thematic interpretation techniques based on the Miles and Huberman model. The findings reveal that personnel preparedness is at a relatively good level, supported by adequate understanding of standard operating procedures, although technical training remains inconsistent. Equipment and logistics are generally available, yet distribution to remote areas continues to hinder operational speed. Cross-sector communication and coordination remain suboptimal due to signal interference and lack of standardized collaboration mechanisms. The average response time of 35 minutes slightly exceeds the national standard; however, operational effectiveness remains high with an 83% success rate in rescue operations. Strengthening preparedness requires integrated training, equipment renewal, and modernization of communication systems through adaptive technology.
EVALUASI TINGKAT KEPUASAN BENDAHARA TERHADAP PELAYANAN KEUANGAN DAERAH: STUDI PADA BPKAD KABUPATEN PEGUNUNGAN ARFAK Towansiba, Margaretha; Heatubun, Febianus; Rahaded, Lucia Klamensia
JURNAL LENTERA BISNIS Vol. 15 No. 1 (2026): JURNAL LENTERA BISNIS, JANUARI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i1.1914

Abstract

This study aims to evaluate the satisfaction level of treasurers with the services provided by the Regional Financial and Asset Management Agency (BPKAD) of Pegunungan Arfak Regency as an indicator of public service performance in regional financial management. High-quality public service reflects the success of bureaucratic reform and the professionalism of civil servants in implementing transparent, accountable, and user-oriented financial governance. This research employs a descriptive qualitative approach with a population of 92 treasurers and a sample of 48 respondents, determined using the Slovin formula with a 10 percent margin of error. Data were collected using the Community Satisfaction Survey (SKM) instrument in accordance with Ministerial Regulation of PANRB Number 14 of 2017, which assesses nine key aspects of public service quality. The findings reveal a Community Satisfaction Index (IKM) score of 79.9, categorized as good, with the highest ratings on the aspects of staff behavior and competence, while complaint handling received the lowest score. These results indicate that BPKAD’s service delivery is generally effective yet still requires improvement in communication mechanisms and responsiveness to user feedback. The study highlights the importance of strengthening human resource capacity, promoting digital-based service innovations, and developing an integrated online complaint system as strategic efforts to enhance public service quality within the local government of Pegunungan Arfak Regency.
PERANAN MOTIVASI KERJA GUNA MENINGKATKAN PRODUKTIVITAS PEGAWAI PADA SATUAN POLISI PAMONG PRAJA (SATPOL PP) KABUPATEN MANOKWARI Hamidah, Kusnul; Budiman, Budiman; Balia, Nikolina
JURNAL LENTERA BISNIS Vol. 15 No. 1 (2026): JURNAL LENTERA BISNIS, JANUARI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i1.1915

Abstract

Work motivation plays a strategic role in shaping employee productivity, particularly in government agencies tasked with enforcing regional regulations such as the Civil Service Police Unit (Satpol PP). This study aims to analyze the influence of work motivation on the productivity of Satpol PP employees in Manokwari Regency. A descriptive quantitative approach was employed by distributing questionnaires to 40 respondents, including both structural officials and operational staff. Data were analyzed using validity, reliability, frequency distribution, and simple linear regression tests. The results reveal a positive and significant effect of work motivation on employee productivity, with a determination coefficient of 55.1%. Self-actualization and responsibility emerged as the most influential factors, while self-esteem remained an area for improvement. Overall, employees demonstrated high motivation and strong commitment to their duties, though continuous supervision and recognition systems are needed to sustain motivation levels. These findings underscore the importance of motivation-based human resource management policies to enhance the performance and productivity of public service officers in regional governance.
PENGARUH DISIPLIN KERJA DAN KOMPENSASI TERHADAP KINERJA GURU DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING (STUDI PADA SD ISLAM AL AZHAR 35 SURABAYA) Susantyo, Idham Faiz; Iryanti, Endang
JURNAL LENTERA BISNIS Vol. 15 No. 1 (2026): JURNAL LENTERA BISNIS, JANUARI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i1.1922

Abstract

This study aims to analyze the impact of work discipline and motivation as an intervening variable on the performance of teachers at the Islamic Grundschule Al Azhar 35 in Surabaya. The study employs a quantitative research approach using data obtained using the fragebögen of forty respondents using a standard stitch-proben procedure. The collected data was then analyzed using the software Smart PLS. The study's findings demonstrate that both work discipline and compensation have a positive and significant impact on performance, that work discipline has a positive and significant impact on performance through motivation, and that compensation has no effect on performance throught motivation.
PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL DAN WORK ENGAGEMENT TERHADAP KINERJA PENGURUS PARTAI X KOTA SURABAYA Rizaky, Muhammad Udhan; Iryanti, Endang
JURNAL LENTERA BISNIS Vol. 15 No. 1 (2026): JURNAL LENTERA BISNIS, JANUARI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i1.1924

Abstract

This study aims to determine the influence of transformational leadership style and work engagement on the performance of Party X administrators in Surabaya City. The research employs a quantitative approach, with data collected through questionnaires distributed to 43 respondents using a saturated sampling technique. The collected data were analyzed using Smart PLS software. The results of the study indicate that transformational leadership style has a positive and significant effect on performance, and work engagement also has a positive and significant effect on performance.
PENGARUH MANAJEMEN WAKTU DAN MOTIVASI TERHADAP PROKRASTINASI MAHASISWA MANAJEMEN UPNVJT Wicaksono, Muhammad Vicky; Kustini, Kustini
JURNAL LENTERA BISNIS Vol. 15 No. 1 (2026): JURNAL LENTERA BISNIS, JANUARI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i1.1925

Abstract

Procrastination in finishing final tasks is a big problem that might make students' study time longer. This tendency was observed among students in the Management Study Program at UPN Veteran East Java, class of 2021, where 16.20% had not commenced their thesis within the designated timeframe. This study seeks to examine the impact of time management and motivation on academic procrastination. This study utilized a quantitative methodology including a sample of 75 students selected from the cohort of 2021 who had not yet finalized their thesis. We used SmartPLS 4.0 software to help us analyze the data. The study's conclusion suggests that a student's proficiency in time management and elevated motivation correlates with a diminished propensity for academic procrastination in thesis completion.
PENGARUH GREEN MARKETING DAN ENVIRONMENTAL AWARENESS TERHADAP BRAND LOYALTY KONSUMEN SHOPPING GOODS DUA MEREK KOSMETIK TERKENAL YANG DIMEDIASI OLEH BRAND IMAGE DI SOLO RAYA Salsabila, Shafiyah; Nasir, Moechammad
JURNAL LENTERA BISNIS Vol. 15 No. 1 (2026): JURNAL LENTERA BISNIS, JANUARI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i1.1928

Abstract

The present research investigates how green marketing practices and environmental awareness shape consumer brand loyalty toward N’PURE and Mineral Botanica cosmetic products in the Solo Raya region. Employing an explanatory design within a quantitative framework, the study collected primary data through online questionnaires administered to 280 users of both brands. A purposive sampling technique was applied to ensure that the selected respondents met criteria aligned with the study’s objectives. Data were analyzed using Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach. The analytical procedure comprised two stages: evaluation of the outer model to assess the validity and reliability of the measurement indicators, followed by evaluation of the inner model to determine the structural relationships among the variables. The findings reveal that both green marketing and environmental awareness exert positive and significant influences on brand image and, subsequently, on brand loyalty. Furthermore, brand image functions as a mediating variable in the relationship between green marketing, environmental awareness, and loyalty. These results offer meaningful insights into how environmentally oriented marketing strategies and heightened ecological awareness can reinforce cosmetic brand loyalty through the strengthening of brand image.

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