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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 804 Documents
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PENGARUH AGRESIVITAS PAJAK TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN TEKNOLOGI DAN DIGITAL DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Syathira, Idsa Salwa; Juniartika, Suci; Anam, Muhammad Khairul
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.v15i2.2237

Abstract

This study aims to analyze the effect of tax aggressiveness on firm value in technology and digital companies, and to examine the role of Good Corporate Governance (GCG) as a moderating variable. This study uses a quantitative approach with the Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis method using SmartPLS software. The data used are secondary data obtained from financial statements and annual reports of companies listed on the Indonesia Stock Exchange (IDX), with a sampling technique using purposive sampling according to research criteria. The tax aggressiveness variable is measured using the Effective Tax Rate (ETR), firm value is measured by Price to Book Value (PBV) or Tobin's Q, while GCG is proxied by institutional ownership, independent commissioners, and audit committees. The results of the study indicate that tax aggressiveness has an influence on firm value, both positively and negatively depending on investor perceptions and the level of risk posed. In addition, Good Corporate Governance (GCG) has been proven to moderate the relationship between tax aggressiveness and firm value, where good GCG implementation can strengthen the positive influence and minimize the negative impact of tax aggressiveness. This research suggests that companies need to balance tax efficiency strategies with the implementation of good corporate governance to sustainably increase company value.
PENGARUH PENGEMBANGAN KARIR, KOMPENSASI, DAN BEBAN KERJA TERHADAP KINERJA PEGAWAI DI DINAS SOSIAL PROVINSI SUMATERA UTARA Malau, Silvia Handayani; br Purba, Erika Apriani; Fitriano, Andre; br Harahap, Julienda
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.v15i2.2238

Abstract

The main objective of this study is to determine how promotion opportunities, salary levels, and workload affect the productivity of employees at the North Sumatra Provincial Social Service. This research will be conducted at the North Sumatra Provincial Social Service, located at Jl. Sampul No. 138, Sei Putih Barat, Medan Petisah District, Medan City, North Sumatra. The study population consists of seventy-eight individuals working at the North Sumatra Provincial Social Service as Civil Doctor Assistants (APN). This study used a saturated sample of 78 APN staff, selected using a non-probability sampling method. This study employed a Likert scale. The methods used to analyze the data included the coefficient of determination test, multiple linear regression, classical assumptions, and hypothesis testing. The results indicate that promotion opportunities, salary levels, and workload have a moderating effect on employee productivity at the North Sumatra Provincial Social Service. The North Sumatra Provincial Social Service considers promotion opportunities, salary levels, and workload in evaluating employee performance.
PENGARUH SISTEM INFORMASI AKUNTANSI (SIA), GAYA KEPEMIMPINAN, KECERDASAN EMOSIONAL DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN DI PT. BANK SUMUT Alifhia, Yulia; Lubis, Sahat Agustian; Sitorus, Jessy Safitri; Sanjaya, Ni Made Wulan Sari
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.v15i2.2239

Abstract

This study examines the influence of accounting information systems, leadership style, emotional intelligence, and job satisfaction on employee performance. The population for this study consists of employees at PT. Bank Sumut Headquarters in Medan, with a total of 80 participants relevant to the variables under investigation; the sampling process was determined using the saturation sampling method. A quantitative approach was chosen as the method for this study, and the analysis utilized multiple linear regression. The simultaneous test revealed that all independent variables had a significant impact on the dependent variable. However, when examined partially, AIS and leadership style were not found to be significant in influencing performance. Conversely, emotional intelligence and job satisfaction were found to be significant in influencing performance. The study results indicate that individual personality traits have a stronger impact on employee performance. Therefore, efforts to improve performance should focus more on employee training and self-development.
ANALISIS PERAN KEPERCAYAAN, ULASAN, DAN PROMOSI TERHADAP LOYALITAS PELANGGAN GOFOOD (STUDI KASUS DI KECAMATAN MEDAN PETISAH) Melany, Livia; Tandhika, Maureen Mauretta; Tampubolon, Winny Gabyella; Nainggolan, Tuty
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.v15i2.2241

Abstract

The development of digital technology has increased the use of food delivery services due to their practicality and efficiency. However, within the online food delivery industry in Indonesia, GoFood’s position has tended to weaken compared to GrabFood, which remains dominant, and ShopeeFood, which continues to grow. This decline in competitiveness is influenced by decreasing customer loyalty, driven by complaints such as delivery delays, lack of transparency in additional fees, and inconsistent promotions. Mismatches in discounts and free delivery offers have reduced trust, while negative reviews related to final pricing and fee systems have further worsened consumer perceptions. The population in this study includes all residents of Medan Petisah who use GoFood, the exact number of which is unknown or indefinite. Therefore, the sampling technique used is the Lemeshow formula, which allows the determination of sample size under conditions of an unknown population, resulting in a total of 96 samples. The sampling method applied is accidental sampling, where respondents are selected randomly based on their availability and willingness to participate in the study. Based on the research findings, it can be concluded that trust, reviews, and promotions each have an effect on customer loyalty toward GoFood in Medan Petisah District. Furthermore, these three variables simultaneously have a significant influence on customer loyalty.

Page 81 of 81 | Total Record : 804

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