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INDONESIA
JURNAL LENTERA BISNIS
ISSN : 22529993     EISSN : 2598618X     DOI : -
Core Subject : Economy, Social,
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 764 Documents
PENGARUH FASILITAS KERJA, KOMITMEN ORGANISASI DAN BUDAYA ORGANISASI TERHADAP KINERJA PEGAWAI NEGERI SIPIL DINAS LINGKUNGAN HIDUP, KEHUTANAN DAN PERTANAHAN PROPINSI PAPUA BARAT DAYA Kanan, Yosep; Irwan, Andi; Likewati, Wa Ode
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.v15i1.2067

Abstract

This study aims to analyze the influence of work facilities, organizational commitment, and organizational culture on the performance of civil servants at the DLHKP of Southwest Papua Province. This study uses a quantitative approach with a causal associative research type. The research sample consisted of 64 civil servants determined using the census method. Data were analyzed through descriptive analysis, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, coefficient of determination (R²) tests, and Effective Contributions (SE) and Relative Contributions. The results of the study indicate that partially work facilities have a positive but insignificant effect on civil servant performance with a calculated t value of 1.999 and a significance of 0.050, while organizational commitment has a positive and significant effect with a calculated t value of 5.414 and a significance of <0.001. Meanwhile, organizational culture has a positive but insignificant effect on civil servant performance with a calculated t value of 1.729 and a significance of 0.089. Simultaneously, the three independent variables have a significant effect on civil servant performance with a calculated F value of 22.093 and a significance of <0.001. The coefficient of determination (R²) value of 0.525 indicates that 52.5% of the variation in civil servant performance can be explained by work facilities, organizational commitment, and organizational culture, with organizational commitment as the most dominant variable. The effective contribution (SE) to the dependent variable (Y) is obtained from the variables Organizational Commitment (X₂) of 34.1%, Organizational Culture (X₃) of 9.8%. and Work Facilities (X₁) of 8.6%. The relative contribution (SR) of Organizational Commitment (X₂) is 64.9%, followed by Organizational Culture (X₃) of 18.8%, and Work Facilities (X₁) of 16.3%.
PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA KEUANGAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI Oktaviani, Oktaviani; Puspawati, Dewita
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.v15i1.2069

Abstract

The study decisively seeks to evaluate the impact of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on the financial outcomes of mining companies listed on the BEI for the 2023-2024 period. Furthermore, the study rigorously examines how profit management serves as a mediating factor in the correlation between the implementation of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) with financial performance. The research employed secondary data sourced from the annual financial statements of 32 mining companies, which were systematically analyzed using regression techniques with the support of SPSS software. The findings conclusively demonstrated that GCG significantly influenced profit management, while CSR showed no effect on profit management; GCG also had a crucial impact on financial performance, whereas CSR did not present a meaningful influence on financial outcomes, and profit management had a substantial effect on financial performance. Mediation regression analysis clearly established that profit management did not mediate the effect of GCG on financial performance, nor did it mediate the effect of CSR on financial performance.
PERAN KETERAMPILAN KOMUNIKASI SEBAGAI SOFT SKILLS DALAM PENYELESAIAN KONFLIK AKADEMIK: PERSEPSI MAHASISWA GENERASI Z Hanifah, Dhiya Aulia; Muhithoh, Tety; Akbar, Muhammad Yusuf; Ismail, Dingot Hamonangan
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.v15i1.2070

Abstract

Academic conflict is a phenomenon that is inseparable from the dynamics of student life, especially in Generation Z who have strong digital communication characteristics. This study aims to analyze the characteristics of academic conflicts experienced by Generation Z students, their perception of the role of communication skills as soft skills in conflict resolution, and communication factors that affect the success and failure of academic conflict resolution. This study uses a descriptive quantitative approach by involving 100 active students as respondents. Data were collected through questionnaires and analyzed descriptively. The results of the study show that academic conflicts among Generation Z students are generally interpersonal and task conflicts, with low to moderate intensity and arise situationally. The dominant conflict resolution strategy is direct and collaborative communication, although some students still choose to avoid conflict. The majority of respondents view communication skills as a factor that greatly influences the success of conflict resolution, especially open and honest communication, focus on solutions, active listening, empathy, and emotional management. On the other hand, communication failures are most caused by uncontrolled emotions, ego and defensiveness, and an unwillingness to accept input. These findings affirm the importance of strengthening communication skills and conflict resolution as part of the development of students' soft skills in higher education.
PENGARUH STRUKTUR MODAL YANG DIPROKSIKAN DENGAN DER, DAR, DAN LTDER TERHADAP EARNING PER SHARE (EPS) Rotinsulu, Clara Neltje Meini
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.v15i1.2072

Abstract

This study aims to analyze the effect of capital structure, proxied by the Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), and Long Term Debt to Equity Ratio (LTDER), on Earnings Per Share (EPS) in companies listed on the Indonesia Stock Exchange (IDX). Capital structure is one of the important financial decisions that can affect a company's financial performance and the level of profits received by shareholders. EPS was chosen as the dependent variable because it reflects earnings per share, which is a primary concern for investors in making investment decisions. This study uses a quantitative approach with a causal associative method. The data used are secondary data in the form of annual financial reports of companies listed on the IDX during the study period. The sampling technique was carried out using purposive sampling, while the data analysis technique used multiple linear regression analysis preceded by descriptive statistical tests and classical assumption tests. The results of the study indicate that the Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), and Long-Term Debt to Equity Ratio (LTDER) each partially influence Earnings Per Share (EPS). This finding indicates that a company's capital structure policy, both in terms of total debt and long-term debt, plays a significant role in determining earnings per share. Therefore, optimal capital structure management is necessary for companies to improve financial performance and shareholder welfare.
EFEKTIVITAS PENGELOLAAN ANGGARAN DANA DESA: PADA PERSPEKTIF AKUNTABILITAS, PARTISIPASI, DAN KEPERCAYAAN MASYARAKAT Fahmi, Muhammad; Yuliani, Yuliani; Fadilah, Neti Rosiana; Lidiana, Lidiana
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.v15i1.2073

Abstract

This study aims to empirically examine the influence of community participation, community trust, and village apparatus accountability on the effectiveness of village fund management. Using a quantitative approach with a causal associative method, data were collected from 98 respondents in Kuin Besar Village and Kuin Kecil Village, Banjar Regency, through a proportionate stratified random sampling technique. Data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The results show that both partially and simultaneously, the three independent variables have a positive and significant effect on the effectiveness of village fund management. Village apparatus accountability was found to be the variable with the most dominant influence, confirming Agency Theory in minimizing information asymmetry. Collectively, the contribution of participation, trust, and accountability to the variance in village fund management effectiveness is 68.4%. These findings confirm that the effectiveness of the budget not only depends on an accountable administrative system but also requires active citizen involvement and a strong moral relationship between the village government and the community. It is recommended that the village government enhance the digitalization of accountability and strengthen integrity through an integrity pact to maintain public trust.
KEKUATAN DAN TANTANGAN PERAN ISTRI NELAYAN DALAM AKTIVITAS EKONOMI KELUARGA PESISIR Dewi, Gessan Kurnia; Lisnarini, Naurah; Utama, Mochhamad Ikhsan Cahya
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.v15i1.2074

Abstract

Coastal areas are characterized by economic vulnerability due to their strong dependence on natural conditions and seasonal sectors such as fisheries and tourism. Fishermen’s wives play a crucial role in sustaining the economic resilience of coastal households. This study aims to analyze the strengths and challenges of fishermen’s wives’ roles in household economic activities in Batu Karas Village, Pangandaran Regency. The research employed a qualitative descriptive approach using qualitative SWOT analysis. Data were collected through in-depth interviews, field observations, and document analysis involving village officials, management of the Mina Rasa Village Cooperative, fishing communities, and fishermen’s wives engaged in economic activities. The findings reveal that fishermen’s wives contribute significantly to the distribution of fishery products, the development of micro-scale businesses, and the diversification of household income sources. Revealed strengths include role flexibility and strong social capital within women’s coastal communities. However, these contributions are constrained by limited financial literacy, business management skills, and restricted access to decision-making processes within formal economic institutions. Meanwhile, the recovery of the coastal tourism sector presents opportunities for the development of value-added fishery products and creative coastal enterprises. This study underscores the importance of strengthening capacity building and institutional integration of fishermen’s wives within coastal economic governance to enhance the long-term economic resilience of fishermen’s households.
PENGARUH ETOS KERJA DAN KOMPENSASI TERHADAP KINERJA GURU MELALUI MOTIVASI SEBAGAI VARIABEL INTERVENING DI SDK HARAPAN BANGSA BALIKPAPAN Sitorus, Hana Flowerens; Fathorrahman, Fathorrahman; Handarini, Dany M.
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.v15i1.2087

Abstract

Education is a fundamental pillar in national development, where the quality of its implementation is largely determined by teachers’ performance as the main actors in the learning process. Teachers play a strategic role not only in delivering instructional content but also in shaping students’ competencies and character. Therefore, teachers’ performance is a crucial indicator of educational institution success. In the context of school organizations, teachers’ performance is influenced by various internal and external factors, including work ethic, compensation, and work motivation. Differences in work attitudes, levels of professional commitment, and reward systems received by teachers represent important phenomena that need to be examined to comprehensively understand teacher performance dynamics. This study aims to analyze the effects of work ethic and compensation on teachers’ performance, both directly and through work motivation as an intervening variable, at SDK Harapan Bangsa Balikpapan. This research employed a quantitative approach using a survey method. The research population consisted of all teachers at SDK Harapan Bangsa Balikpapan, totaling 35 respondents, and a saturated sampling technique was applied, in which the entire population was used as the research sample. The results indicate that work ethic and compensation have a positive and significant effect on teachers’ performance. Work ethic also has a positive and significant effect on teachers’ work motivation. However, compensation does not have a significant effect on work motivation, and work motivation does not have a significant effect on teachers’ performance. Furthermore, work motivation does not function as an intervening variable in the relationship between work ethic and compensation and teachers’ performance.
PERAN NILAI BUDAYA LOKAL SEBAGAI ANTESEDEN SUSTAINABLE HUMAN RESOURCE MANAGEMENT DI SEKTOR PARIWISATA PEDESAAN Sitio, Nurul Mardhiah; Zahrani, Meisa Aulia; Aprillia, Rini
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.v15i1.2088

Abstract

The development of rural tourism often focuses on cultural exploitation as an attraction, neglecting the role of cultural values as the foundation of human resource (HR) governance. This study aims to analyze how local cultural values serve as antecedents in shaping Sustainable Human Resource Management (Sustainable HRM) practices in Cikalong Village, Pangandaran Regency. The study employed a qualitative descriptive approach with a case study design. Data were collected through participatory observation, in-depth interviews, and profile questionnaires distributed to 34 respondents representing various societal elements (farmers, entrepreneurs, traditional leaders). The findings indicate that local traditions such as Rengkong (mutual cooperation) and Nampaling (environmental balance) have been internalized into positive work behaviors. The dominance of agrarian culture and the demographic structure of the community proved to be strong social capital in forming collaborative work behavior (social sustainability) and environmental awareness (green HRM) organically. This study concludes that local culture is not merely a heritage of the past, but a strategic asset that ensures the sustainability of HR management in tourism villages.
PENGARUH PELATIHAN DAN GAYA KEPEMIMPINAN TERHADAP PRODUKTIVITAS KARYAWAN YANG DIMEDIASI OLEH KEPUASAN KERJA Anisa, Arum; Susila, Ihwan
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.v15i1.2089

Abstract

This research employs a quantitative methodology through explanatory analysis of variables that mediate job satisfaction to assess the impact of leadership style and training on employee productivity. Data were gathered via the distribution of questionnaires to 130 employees of CV. Indonesian puspa was chosen through the purposive sampling technique. The analysis of the data was conducted utilizing SmartPLS software, employing the Partial Least Square Structural Equation Modeling (PLS-SEM) analytical approach. The findings of the research reveal that both job training and leadership style have a positive and statistically significant effect on employee productivity levels. Furthermore, job training and leadership style also exert a positive and significant influence on job satisfaction. Nevertheless, job satisfaction does not significantly affect employee productivity and fails to mediate the relationship between training and leadership style on productivity. These findings suggest that enhancements in employee productivity are more effectively attained through the direct enhancement of competencies and leadership attributes rather than through emotional factors such as job satisfaction. It is anticipated that this research will serve as a foundational reference for organizations in formulating HR development strategies that are more focused on boosting productivity.
MANAJEMEN PEMBINAAN KARAKTER SISWA/I SMK SARI PUTRA MELALUI KEGIATAN NASIONAL HUT TNI KE-80 Sopiah, Sopiah
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.v15i1.2090

Abstract

This study aims to analyze the management of student character development through participation in national activities, focusing on the involvement of SMK Sari Putra North Jakarta in the 80th Anniversary of the Indonesian National Armed Forces (TNI) at the National Monument, Jakarta. This research employed a descriptive qualitative approach. Data were collected through direct observation, in-depth interviews with school principals, supervising teachers, and participating students, as well as documentation analysis. The results indicate that character development management was implemented through systematic planning, coordinated implementation, and continuous evaluation. Student participation in national activities contributed positively to improvements in discipline, responsibility, leadership, and nationalism. The study concludes that national activities can serve as an effective medium for strengthening student character education when managed in a planned, participatory, and value-oriented manner.

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