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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 917 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.
ANALISIS DISTRIBUSI PANGAN TERHADAP KINERJA LAYANAN MELALUI STABILISASI HARGA SEBAGAI VARIABEL MEDIASI PADA PROVINSI PAPUA BARAT DAYA Irianto, Agus; Likewati, Wa Ode; Anwar, Vebby
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.v15i2.2190

Abstract

Food price stability is a fundamental pillar in maintaining national food security and public purchasing power. This study aims to analyze the effect of food distribution on service performance, with price stabilization acting as a mediating variable in Southwest Papua Province. The primary issues in food distribution commonly involve extended supply chains, uneven stock allocation, and logistical disruptions, which often trigger price volatility. The analysis of relationships among variables was conducted to examine both direct and indirect effects between constructs in the research model. The model was designed to explain the role of direct and indirect distribution in influencing price stability and service performance, either directly or through a mediating mechanism. Overall, the findings indicate that the optimization of food distribution, price stability, and employee service performance constitute an integrated and interrelated system in efforts to maintain food security. The results further demonstrate that price stability plays a strategic role as a mediator in the relationship between food distribution and employee service performance. Distribution optimization oriented toward price stability provides dual benefits, namely safeguarding community welfare while enhancing the quality of public services in Southwest Papua Province.
EFEKTIFITAS KINERJA GURU DAN SISTEM MANAJEMEN KURIKULUM TERHADAP PENINGKATAN MUTU PENDIDIKAN DI SEKOLAH DASAR INPRES 133 BUMI AJO KABUPATEN SORONG SELATAN Zamzamah, Siti; Komber, Mervin I.S.; Irwan, Andi
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.v15i2.2202

Abstract

This study aims to analyze the effectiveness of teacher performance and the curriculum management system in improving the quality of education at the elementary school level, specifically at Inpres 133 Elementary School, Bumi Ajo, South Sorong Regency. Basic education is a crucial foundation for developing quality human resources. The quality of education at the elementary school level is significantly influenced by various factors, including the quality of teacher performance and the effectiveness of the curriculum management system implemented in the school. This study employed a qualitative approach. This approach was used to gain a deeper understanding of the phenomena occurring in the field related to the effectiveness of teacher performance and the curriculum management system in improving the quality of education. Data collection techniques used in this study included observation, in-depth interviews, and documentation. The research informants consisted of the principal, teachers, and other parties involved in educational management at Inpres 133 Elementary School, Bumi Ajo, South Sorong Regency. The data obtained were then analyzed using qualitative data analysis techniques through the stages of data reduction, data presentation, and conclusion drawing. The results of this study conclude that the effectiveness of teacher performance and the curriculum management system play a crucial role in improving the quality of education at Inpres 133 Elementary School, Bumi Ajo, South Sorong Regency. The synergy between professional teacher performance, participatory principal leadership, and systematic curriculum management is a key factor in creating a quality learning process. Efforts to improve education quality require ongoing efforts through enhancing teacher competency, strengthening curriculum management, and policy support from the government and education stakeholders.
PENGARUH CAPITAL ADEQUACY RATIO (CAR), NON-PERFORMING LOAN (NPL), DAN LOAN TO DEPOSIT RATIO (LDR) TERHADAP RETURN ON EQUITY (ROE) (STUDI KASUS PADA PERBANKKAN DI INDONESIA YANG TERDAFTAR DI BEI TAHUN 2020-2024) Rabbani, Muhammad Yusuf Rafi; Imronudin, Imronudin
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.v15i2.2242

Abstract

An assessment of the banking sector cannot be separated from its financial condition, as this reflects a company’s ability to generate profits. This study aims to analyze the impact of CAR, NPL, and LDR on ROE for banks listed on the IDX during the 2020–2024 period. This study employs a quantitative approach using secondary data derived from the financial statements of banks listed on the IDX during the 2020–2024 period. The sample was selected using purposive sampling. Data analysis includes descriptive statistics, classical assumption tests, and multiple linear regression with hypothesis testing using the R² test, F-test, and t-test. The results of this study indicate that CAR and NPL have a significant impact on ROE. LDR does not have a significant impact on ROE.
ANALISIS STRATEGI PEMASARAN LAYANAN CASH MANAGEMENT SYSTEM SEBAGAI PROGRAM BANK SYARIAH DI INDONESIA Sanjayawati, Hilda; Sendiabsari, Rahma Tiwik
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.v15i2.2243

Abstract

This study aims to analyze the marketing strategies of Cash Management System (CMS) services in Islamic banks in Indonesia. CMS is a digital banking innovation that plays an important role in improving the efficiency of financial transactions, particularly for corporate customers. This study employs a qualitative approach using a case study method. Data were collected through in-depth interviews, observations, and documentation. The findings indicate that CMS marketing strategies are influenced by several key factors, including technological readiness, customer trust, market education, and compliance with Islamic principles. Effective strategies include digital marketing, relationship marketing, and educational approaches based on Islamic values. Trust acts as a mediating variable that significantly affects the decision to adopt CMS services. The study contributes both theoretically and practically to the development of digital-based Islamic banking services.
PENGARUH PENGETAHUAN DAN SIKAP TERHADAP KEPATUHAN PENGGUNAAN APD PADA PEKERJA PENGGILINGAN PADI HARUMANSARI KADUNGORA GARUT Nurrobbi, Zaki Tazkia; Hermana, Dody; Gumilar, Irfan Rizki
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.v15i2.2244

Abstract

This study aims to determine the influence of knowledge and attitudes on compliance with the use of Personal Protective Equipment (PPE) among workers at the Harumansari Rice Mill in Garut. This study was motivated by the low compliance with mask use in a dusty work environment, resulting in many workers experiencing shortness of breath. The study employed a quantitative method with a descriptive approach. The study population consisted of all 32 production workers. The sampling technique used was saturation sampling (census). Data were collected via a Likert-scale questionnaire and analyzed using SEM-PLS. The results indicate that knowledge and attitudes have a positive and significant effect on PPE compliance. An R-Square value of 0.711 indicates that 71.1% of the variation in compliance can be explained by knowledge and attitude. Descriptively, workers’ knowledge falls into the low category (67.75), attitude into the negative category (70.17), and compliance into the low category (68.37). In conclusion, knowledge and attitude are important factors that need to be improved to increase compliance with PPE use. Companies are advised to conduct regular occupational safety training
PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM SUBSEKTOR INDUSTRIAL GOODS PADA SEKTOR INDUSTRI DI INDONESIA Maeyzhal, Fanya; Zaretta, Bara; Kurniawan, Rudi; Oktavia, Vicky
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.v15i2.2245

Abstract

This study aims to analyze the impact of diversified financial metrics specifically profitability (ROA, NPM, EPS), liquidity (CR), solvency (DER), and market valuation (PBV) on stock return. Utilizing a sample of 24 firms within the Indonesian Stock Exchange's (IDX) industrial goods subsector from 2020 to 2024, the study employed a purposive sampling approach. Analytical results derived from panel data regression via the Common Effect Model (CEM) framework indicate that NPM, PBV, and CR serve as significant determinants of stock return. In contrast, EPS, ROA, and DER failed to demonstrate a meaningful influence. Furthermore, the Adjusted R-squared value is 0.1066, this indicates that the independent variables in this model are able to represent 10.66% of the dependent variable.

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