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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 764 Documents
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STRATEGI KOLABORASI LEMBAGA AMIL ZAKAT DENGAN PEMERINTAH DALAM PENCAPAIAN SDGS Silam, Muhammad Mochtar Mandala; Rosdaniah, Rosdaniah; Santoso, Cahyo Budi; Semmawi, Ramli; Syahril, Syahril
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.v15i1.2183

Abstract

This study aims to analyze the collaborative strategy between zakat institutions and the government in supporting the achievement of the Sustainable Development Goals (SDGs) in Indonesia. The approach used was qualitative with descriptive research. Data were obtained through interviews, observation, and documentation, involving zakat institution managers, government officials, and beneficiaries (mustahik). Data analysis was conducted through data reduction, data presentation, and conclusion drawing, using triangulation techniques to ensure data validity. The results indicate that collaboration between zakat institutions and the government has contributed to poverty alleviation, increased access to education, and health services. However, this collaboration has not been optimal due to obstacles such as lack of coordination, lack of data integration, and differences in program approaches. Therefore, more effective strategic collaboration is needed through integration programs, strengthening integrated data systems, utilizing digital technology, and increasing human resource capacity. This study concludes that synergistic collaboration between zakat institutions and the government has significant potential for achieving the SDGs sustainably in Indonesia
PERAN MANAJEMEN LOGISTIK PANGAN TERHADAP STABILITAS HARGA BAHAN POKOK DI INDONESIA Hertini, Etty Sri; Risdwiyanto, Andriya; Agustina, Wiwit; Munizu, Musran; Malik, Mirza A.
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.v15i1.2184

Abstract

This study aims to analyze the role of food logistics management in stabilizing staple food prices in Indonesia. The research method used is a qualitative approach with a descriptive approach. Data were obtained through interviews, observations, and documentation from various parties involved in the food logistics system, such as government agencies, distribution actors, and traders. Data analysis was conducted using an interactive model that includes data reduction, data presentation, and conclusion drawing. Its validity was tested using triangulation techniques. The results indicate that food logistics management plays a significant role in maintaining staple food price stability. Factors such as distribution efficiency, stock management, infrastructure availability, and technology utilization significantly influence market price stability. Inefficiencies in the logistics system lead to supply imbalances, which impact price bottlenecks. Therefore, integrated improvement efforts are needed through infrastructure enhancement, storage system optimization, strengthening coordination between actors, and utilizing digital technology to create an efficient and sustainable food logistics system. This research is expected to contribute to policymaking to maintain staple food price stability and enhance national food security.
PENGUATAN KETAHANAN PANGAN KELUARGA MELALUI IMPLEMENTASI EKONOMI BIRU SKALA RUMAH TANGGA PADA KELOMPOK DASA WISMA ORONG PUKEN DI DESA DUN TANA Nawastuti, Dati
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.v15i1.2185

Abstract

Household food security is a strategic issue in rural development, particularly in island and remote areas such as Dun Tana Village, Titehena Sub-district, East Flores Regency, East Nusa Tenggara Province. This study aims to analyze the implementation of the blue economy at the household scale and its role in strengthening family food security through Dasa Wisma groups. The research employed a qualitative approach with a descriptive design. Data were collected through observation, in-depth interviews, and documentation involving members of Dasa Wisma groups, group coordinators, and relevant village stakeholders. Data analysis was conducted through data reduction, data display, and conclusion drawing, while data validity was ensured through source and technique triangulation. The results indicate that the implementation of the household-scale blue economy has been carried out through the utilization of home gardens, management of local resources, and simple household waste reduction practices. These activities contribute to increased availability and diversity of food for some households; however, the impact has not been evenly experienced by all Dasa Wisma members. Differences in land size, participation levels, technical knowledge, and dependence on seasonal and environmental factors are the main determinants influencing household food security outcomes. From an economic perspective, the impact remains limited, as production outputs are primarily used for household consumption and have not yet been oriented toward market-based activities. This study concludes that the household-scale blue economy has the potential to strengthen family food security and women’s empowerment, but it requires capacity building, continuous assistance, and integration with village policies to ensure more equitable and sustainable benefits.
DETERMINAN AGRESIVITAS PAJAK: PERAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI Juniartika, Suci; Junaidi, Junaidi
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.v15i1.2186

Abstract

This study aims to analyze the effect of business strategy, debt to asset ratio (DAR), and sales growth on tax aggressiveness in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024, with firm size as a moderating variable. The population comprises all property and real estate companies listed on the IDX, with a total sample of 54 companies selected using purposive sampling, resulting in 162 balanced panel observations. This study uses secondary data obtained from annual reports and financial statements accessed via idx.co.id. The data analysis method employs panel data regression using the Common Effect Model (CEM) selected based on the Chow test, Hausman test, and Lagrange Multiplier test. Tax aggressiveness is measured using the Effective Tax Rate (ETR). The results show that business strategy (PPEINT) has a significant positive effect on tax aggressiveness, while DAR and sales growth have no significant effect. Firm size as a moderating variable strengthens the effect of DAR on tax aggressiveness (M2 significant at p=0.0179), but does not significantly moderate the effect of business strategy (M1) and sales growth (M3) on tax aggressiveness. These findings suggest that internal company factors, particularly business strategy and capital structure moderated by firm size, play an important role in determining tax aggressiveness behavior in the property and real estate sector.

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