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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 868 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.
PENGEMBANGAN KINERJA PENGAWASAN PEMILU MELALUI LEADERSHIP DAN KOMPETENSI SDM Wibowo, Rudi; Syah, Imran; Kumalasari, Aprelia Nur; Minullah, Minullah
JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i2.1957

Abstract

This study aims to examine and analyze how the integration of leadership and human resource competencies is implemented within the Election Supervisory Agency (Bawaslu) of East Java Province to improve the effectiveness of election oversight performance. This study uses a descriptive qualitative approach with data collection techniques through in-depth interviews, non-participatory observation, and institutional document studies. The results show that Bawaslu of East Java Province has systematically implemented the integration of leadership policies and human resource development. This process is implemented through various institutional forums such as plenary leadership meetings, morning roll calls, internal training, and tiered monitoring and evaluation mechanisms. This integration has a positive impact on oversight performance, particularly in terms of reporting consistency, preparedness to deal with disputes, and responsiveness to potential election violations. However, this study also identified challenges such as variations in competency across regions and limitations in training resources.
STRATEGI OPTIMALISASI KAPABILITAS EKONOMI KREATIF BERBASIS GENDER EQUALITY AND SOCIAL INCLUSION DALAM UPAYA IMPLEMENTASI TECHNOPRENEURSHIP TOURISM DI DAERAH PERBATASAN Vuspitasari, Benedhikta Kikky; Usman, Usman; Atlantika, Yeremia Niaga; Sumarni, Margaretha Lidya
JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i2.2164

Abstract

This research focuses on strategies to optimize the capabilities of the creative economy based on Gender Equality and Social Inclusion (GESI) in the implementation of technopreneurship tourism in the border region of Bengkayang Regency, West Kalimantan. The study is motivated by the substantial potential of natural resources, cultural assets, and the strategic location of the border area, which remain underutilized, particularly by women and marginalized groups. Digitalization is considered a promising approach to enhance business efficiency, expand market access, and foster sustainable tourism models. However, limited digital skills, inadequate infrastructure, and gender disparities present significant challenges. A descriptive qualitative method was employed through observations, in-depth interviews, focus group discussions (FGDs), and secondary document analysis. Data were analyzed thematically, focusing on local potential, gender dynamics, market access, technological capacity, and social inclusion. The findings reveal that the main creative economy potentials include tengkawang-based processing, traditional weaving and handicrafts, culinary heritage, and cultural tourism. Women are dominant in traditional sectors but remain underrepresented in digital-based activities. Key obstacles include limited capital, low levels of digital literacy, narrow market access, and prevailing social norms restricting women’s roles. Marginalized groups also face discrimination and limited access to basic services. The proposed strategies emphasize gender-responsive technical capacity building, inclusive digital literacy, strengthening of creative economy institutions, and cross-sectoral policy integration sensitive to GESI principles. The study recommends pentahelix synergy as a crucial approach to strengthening an inclusive and sustainable creative economy ecosystem in border areas through the application of digital-based technopreneurship tourism.
ANALISIS PERSEPSI KEAMANAN DATA DAN KEPUASAN PELANGGAN TERHADAP PENGGUNAAN DOMPET DIGITAL DANA DAN SHOPEEPAY DI KOTA TANGERANG Sugiyanto, Eko; Cahyani, Firda Mutiara; Novitasari, Adifa Kurnia; Pramulanto, Himawan
JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i2.2168

Abstract

This study analyzes the influence of perceived data security and customer satisfaction on the use of digital wallets DANA and ShopeePay in Tangerang City. A quantitative survey approach was used with 110 respondents who actively use digital wallets. Data analysis used multiple linear regression with SPSS. The results show that perceived data security and customer satisfaction significantly influence the use of DANA both partially and simultaneously. In ShopeePay, customer satisfaction has a significant partial effect, while perceived data security does not show a partial effect but remains significant simultaneously. These findings highlight the importance of security systems and service quality in strengthening trust in digital payment systems
MENINGKATKAN NILAI PERUSAHAAN MELALUI STRATEGI INDUSTRI HIJAU, PROFITABILITAS, DAN CORPORATE SOCIAL RESPONSIBILITY: PERAN LEVERAGE SEBAGAI VARIABEL MEDIASI Nadia, Ananta Arta; Indrati, Menik
JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i2.2169

Abstract

This study aims to examine the effect of green industry strategy, profitability, and corporate social responsibility on firm value with leverage as a mediating variable in companies listed in the LQ45 index during the 2021–2024 period. This research employs a quantitative approach using secondary data obtained from annual financial reports, sustainability reports, and PROPER rating data published by the Ministry of Environment and Forestry. The research sample was selected using purposive sampling, resulting in 20 companies with a total of 80 observations during the study period. Data analysis was conducted using panel data regression with the assistance of EViews 12 software. The selection of the best model was determined through the Chow test, Hausman test, and Lagrange Multiplier test to identify the most appropriate estimation model for each equation. The results indicate that green industry strategy and profitability have a negative and significant effect on leverage, while corporate social responsibility has no significant effect on leverage. In testing their impact on firm value, green industry strategy and profitability show no significant effect, corporate social responsibility has a negative and significant effect, and leverage has a positive and significant effect on firm value. The Sobel test results reveal that leverage mediates the relationship between green industry strategy and profitability and firm value, but does not mediate the relationship between corporate social responsibility and firm value. These findings suggest that investors respond more strongly to corporate financing structure decisions than to non-financial signals such as environmental strategies and social disclosures. Optimally managed leverage is perceived as a signal of financial strength that enhances market confidence and firm value, while CSR activities are still viewed as short-term costs that have not yet generated direct economic benefits.
PURCHASE INTENTION PADA GEOTAGGING TIKTOK: PERAN PERFORMANCE EXPECTANCY, SOCIAL INFLUENCE, DAN PRICE VALUE Usmani, Nadhia Mananda; Vania, Amelindha
JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i2.2176

Abstract

The rapid development of social commerce platforms has transformed consumer purchasing behavior, particularly through location-based promotional features. Despite growing scholarly interest in purchase intention on digital platforms, empirical findings regarding the roles of performance expectancy, social influence, and price value remain inconsistent, and studies specifically addressing location-tagged food voucher promotions on TikTok are still limited. This study aims to examine the influence of performance expectancy, social influence, and price value on purchase intention among TikTok users exposed to food voucher promotions through the geotagging feature in Malang City. A quantitative approach was employed through a survey method involving 130 respondents selected via purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS software. The results demonstrate that all three variables positively and significantly influence purchase intention, both partially and simultaneously. Performance expectancy yielded a path coefficient of 0.264 (T-statistic = 2.647; p = 0.008), social influence of 0.276 (T-statistic = 3.631; p = 0.000), and price value emerged as the most dominant predictor with a path coefficient of 0.348 (T-statistic = 3.018; p = 0.003). Collectively, the three variables explain 63.1% of the variance in purchase intention (R² = 0.631). These findings confirm that consumers' perceived benefit of the feature, social recommendations within the platform, and the perceived economic value of vouchers are the primary drivers of purchasing intent in TikTok's geotagging ecosystem. Food and beverage SME practitioners are encouraged to optimize TikTok's geotagging feature by emphasizing functional benefits, leveraging user-generated recommendations, and offering competitively priced vouchers to effectively stimulate consumer purchase intention.
PERAN PERCEIVED ORGANIZATIONAL SUPPORT TERHADAP WORK ENGAGEMENT MELALUI SELF EFFICACY DAN ENTREPRENEURIAL BRICOLAGE SEBAGAI MEDIASI Salsabilah, Kartika; Prasetyoning Tyas, Ari Anggarani Winadi
JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i2.2178

Abstract

Employees are valuable assets whose work engagement must be maintained, especially in a dynamic creative industry such as Malacca Advisory, where work engagement is influenced by various factors including perceived organizational support. This study aims to analyze the role of perceived organizational support on work engagement with self-efficacy and entrepreneurial bricolage as mediators among 60 employees of Malacca Advisory at Malacca Enterprise Indonesia. Using purposive sampling with a census method, data were collected through an online questionnaire and analyzed using Structural Equation Modeling – Partial Least Square. The results showed that perceived organizational support has a positive and significant effect on self-efficacy, entrepreneurial bricolage, and work engagement. Entrepreneurial bricolage has a positive and significant effect on work engagement and is proven to partially mediate the relationship between perceived organizational support and work engagement, while self-efficacy has no significant direct or mediating effect. The implication of this research is that organizations need to strengthen perceived employee support, clarify work structures, and encourage bricolage behavior to enhance work engagement, particularly in the context of creative industries with limited resources.

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