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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 KEPEMIMPINAN DIGITAL DAN PERSEPSI DUKUNGAN ORGANISASI TERHADAP KINERJA KARYAWAN DENGAN KETERIKATAN KERJA SEBAGAI VARIABEL MEDIASI Imam Arifin; Osly Usman
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.v15i2.2392

Abstract

This study aims to examine the effect of digital leadership and perceived organizational support on job performance, with work engagement as a mediating variable. The main issue addressed in this study is the need for public, state-owned, and private organizations to improve employee performance in an increasingly digital work environment. This research used a quantitative approach with an explanatory design. Data were collected through a closed-ended questionnaire using a Likert scale and involved 168 respondents. The data were analyzed using PLS-SEM with SmartPLS software. The results show that digital leadership has a positive and significant effect on work engagement and job performance. Perceived organizational support has a positive and significant effect on work engagement, but it does not have a significant direct effect on job performance. Work engagement has a positive and significant effect on job performance. The findings also show that work engagement partially mediates the effect of digital leadership on job performance and fully mediates the effect of perceived organizational support on job performance. The R-square values indicate that the model explains 53.7% of the variance in work engagement and 64.2% of the variance in job performance. These findings suggest that improving employee performance requires not only digital leadership and organizational support, but also stronger work engagement. Practically, organizations need to strengthen digital leadership capabilities, improve organizational support, and create a work environment that encourages employee energy, dedication, and focus.
PERAN INSENTIF PAJAK DALAM MENDORONG PERTUMBUHAN USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) Moh. Abdurrosyid; Patriandari Patriandari; Sari Mujiani
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.v15i2.2393

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the Indonesian economy as labor absorbers, drivers of economic activity, and supporters of national economic growth. However, various obstacles such as limited capital, low access to financing, and high operational costs often hinder business development. One of the government's efforts to support MSME growth is through the provision of tax incentives. This study aims to analyze the role of tax incentives in encouraging MSME growth and identify various factors that support and hinder the effectiveness of these policies. The study used a qualitative approach with a case study method. Data were collected through in-depth interviews, observations, and documentation with MSME actors and related parties who understand the implementation of tax incentive policies. Data analysis was conducted using the Miles and Huberman model, which includes data reduction, data presentation, and drawing conclusions. The results show that tax incentives have a positive impact on MSME growth by reducing operating expenses, increasing working capital, increasing turnover, developing production capacity, and increasing business competitiveness. Tax incentives also encourage MSME actors to innovate products and expand their marketing reach. However, the effective utilization of tax incentives still faces various obstacles, such as low tax literacy, inadequate policy dissemination, administrative complexity, and limited access to digital tax services. Research findings indicate that business actors' level of understanding of tax policies is a critical factor in determining the successful utilization of tax incentives.
ANALISIS PENGGUNAAN FINTECH SYARIAH TERHADAP PENGEMBANGAN UMKM BERBASIS HALAL Puti Khairani Rijadi; Triana Zuhrotun Aulia; Azhar Azhar; Sulaiman Efendi Siregar; Syahril Syahril
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.v15i2.2394

Abstract

The development of digital financial technology has encouraged the emergence of Islamic fintech as an alternative financial service that aligns with Islamic principles. The presence of Islamic fintech is one solution to address various problems faced by Micro, Small, and Medium Enterprises (MSMEs), particularly halal-based MSMEs, which often experience limited access to financing and financial services. This study aims to analyze the use of Islamic fintech in the development of halal-based MSMEs and identify the benefits and challenges faced in its utilization. The study used a qualitative approach with a descriptive research type. Data were collected through in-depth interviews, observation, and documentation of halal-based MSMEs utilizing Islamic fintech services. Data analysis was carried out through data reduction, data presentation, and conclusion drawing using triangulation techniques to ensure data validity. The results show that Islamic fintech makes a positive contribution to the development of halal-based MSMEs through easier access to financing, accelerated transaction processes, increased financial management efficiency, and expanded market opportunities. The use of transparent and usury-free Islamic contracts is a key factor encouraging MSMEs to utilize Islamic fintech services. Furthermore, Islamic fintech plays a role in strengthening the halal economic ecosystem by more effectively connecting the Islamic financial sector and the real sector. However, the utilization of Islamic fintech still faces various obstacles, such as low digital and Islamic financial literacy, limited technological infrastructure, and concerns about the security of digital transactions. Therefore, increased education, strengthened regulations, and digital infrastructure development are needed to optimize the role of Islamic fintech in supporting the growth of halal-based MSMEs. This study concludes that Islamic fintech has significant potential as an economic empowerment instrument that can increase the competitiveness and desire of halal MSMEs in Indonesia.
RELEVANSI DAN POLA PROGRAM INTERNSHIP KE JEPANG BERDASARKAN PERSEPSI MAHASISWA Suyanti Suyanti; Dwi Nita Aryani
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.v15i2.2395

Abstract

The internship program in Japan is one of the strategic efforts to enhance students’ competencies through international work experience. This study aims to analyze the relevance and implementation patterns of the Japan internship program based on the perceptions of participated students at STIE Malangkucecwara. This research employs a qualitative descriptive approach using a survey method, with data collected through questionnaires distributed to 22 students who have participated in the internship program. The results indicate that the Japan internship program has a relatively high level of relevance in supporting students’ competency development, particularly in terms of soft skills, such as work-related skills, cultural adaptability, and communication in an international environment. Companies generally provide training, facilities, and job guidance. On the other hand, students still face several challenges, particularly in terms of Japanese language proficiency and socio-cultural adaptation in the workplace. Nevertheless, students are able to adapt through direct experience and support from the work environment. Therefore, the Japan internship program plays an important role in enhancing students’ work readiness and global competitiveness. It is recommended that improvements be made in language preparation, cultural understanding, and alignment between academic fields and job placements to increase the effectiveness of the internship program.
DIGITALISASI AKUNTANSI PADA UMKM: PERSPEKTIF PELAKU USAHA Amy Septrina Tampubolon; Ersanti Ersanti; Ahmad Kamal Jama; Rebeka Meidiana Purba; Nursyam Ar
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.v15i2.2396

Abstract

Digital transformation has brought significant changes to various aspects of business management, including accounting systems in Micro, Small, and Medium Enterprises (MSMEs). Accounting digitization is one solution to improve the efficiency, accuracy, and quality of business financial management. However, the level of adoption of digital accounting technology in MSMEs still varies and is influenced by various factors, both internal and external. This study aims to explore business actors' perspectives on accounting digitization, including their level of understanding, perceived benefits, implementation barriers, and its impact on business preservation and continuity. The study used a qualitative approach with descriptive methods. Data were collected through in-depth interviews, observation, and documentation of MSMEs who have and have not implemented digital accounting systems in their business activities. Informants were selected using a purposive sampling technique based on certain criteria relevant to the research objectives. Data were analyzed through the stages of data reduction, data presentation, and conclusion drawing, and their validity was tested using source and method triangulation techniques. The results showed that most MSMEs have a fairly good understanding of accounting digitization as the use of technology in recording and managing business finances. Accounting digitization offers various benefits, such as ease of transaction recording, accurate financial reports, time efficiency, and ease of real-time financial monitoring. Furthermore, the use of digital accounting systems helps businesses make more informed business decisions based on available financial information. However, the implementation of accounting digitization still faces several obstacles, including limited digital literacy, lack of technical skills, application usage costs, and resistance to the transition from manual to digital systems. Research also finds that government support, training, mentoring, and easy access to technology are important factors in driving the successful implementation of accounting digitization in MSMEs.
OPTIMALISASI MARKETPLACE SEBAGAI MEDIA DIGITAL MARKETING Alexander Virgiawan Liany Oleona; Andry Mochamad Ramdan; Syarifuddin Arief; Lismaryanti Lismaryanti; Rosalia Irawaty
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.v15i2.2397

Abstract

The development of digital technology has driven significant changes in business marketing strategies, including through the use of marketplaces as a digital marketing medium. Marketplaces not only function as platforms for buying and selling transactions, but also serve as effective promotional tools to increase product visibility, expand market reach, and enhance business competitiveness. This study aims to analyze the optimization of marketplaces as a digital marketing medium and identify the benefits, constraints, and strategies that can be implemented by business actors to maximize the use of marketplaces. The study used a qualitative approach with descriptive methods. Data were obtained through in-depth interviews, observations, and documentation of Micro, Small, and Medium Enterprises (MSMEs) who actively use marketplaces for product marketing and sales activities. The results show that marketplaces provide various benefits for business actors, including increasing promotional effectiveness, expanding market reach, enhancing interaction with consumers, and driving increased sales. Various features available in marketplaces, such as paid advertising, promotional vouchers, flash sales, live shopping, and customer review systems, have been proven to support more effective digital marketing strategies. However, the study also found several obstacles, such as low digital literacy, limited understanding of digital marketing features, and high levels of competition among sellers in the marketplace. Therefore, businesses need to improve their digital capabilities, optimize the use of marketplace features, and utilize customer data as a basis for marketing decision-making.
PENGARUH PENGGUNAAN ARTIFICIAL INTELLIGENCE TERHADAP PENGAMBILAN KEPUTUSAN BISNIS PADA UMKM Hilda Yuliastuti; Fitri Melawati; Iwadiah Iwadiah; Elisa Khairani; Rahma Diana
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.v15i2.2398

Abstract

The development of digital technology has driven the emergence of various innovations capable of supporting business activities, one of which is Artificial Intelligence (AI). AI technology enables business actors to process data quickly, produce accurate information, and provide recommendations that can be used as a basis for business decision-making. For Micro, Small, and Medium Enterprises (MSMEs), the use of AI is becoming increasingly important because it can help overcome resource limitations, improve operational efficiency, and strengthen competitiveness amidst increasingly dynamic business competition. This study aims to analyze the effect of the use of Artificial Intelligence on business decision-making in MSMEs. This study uses a quantitative approach with a survey method. Data were obtained by distributing questionnaires to MSMEs that have utilized digital technology in their business activities. The sampling technique used purposive sampling with the criteria for respondents being MSME owners or managers who have used Artificial Intelligence-based applications or systems. Data analysis was conducted using descriptive statistics, validity tests, reliability tests, and simple linear regression analysis to examine the effect of AI use on business decision-making. The results show that the use of Artificial Intelligence has a positive and significant effect on business decision-making in MSMEs. The use of AI has been proven to increase the speed of access to data analysis information, the ability to predict market conditions, and the effectiveness of business strategy development. Furthermore, AI helps MSMEs understand consumer needs, identify business opportunities, and reduce the risk of errors in decision-making. AI's ability to provide real-time information also enables businesses to respond to changes in the business environment more quickly and accurately.
PENGARUH LITERASI KEUANGAN DAN DIGITALISASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN UMKM Brilliani Raras Sakapuspa; Abdul Wahab; Irna Hidayah; Wina Sari Asmara; Raden Hebat Kurnia
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.v15i2.2399

Abstract

This study aims to analyze the influence of financial literacy and accounting digitalization on the quality of financial reports of Micro, Small, and Medium Enterprises (MSMEs). The quality of financial reports is a crucial aspect in business management because it forms the basis for business decision-making, performance evaluation, and access to financing sources. However, many MSMEs still face obstacles in preparing accurate and standardized financial reports. Financial literacy and accounting digitalization are seen as factors that can improve the quality of financial reports by increasing financial understanding and utilizing technology in the financial recording and reporting process. This study uses a quantitative approach with a survey method. Data were obtained by distributing questionnaires to MSMEs who served as research respondents. The sampling technique used purposive sampling with certain criteria according to the research objectives. Data analysis was carried out through validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and coefficients of determination (R²) to examine the influence of independent variables on the dependent variable. The results show that financial literacy has a positive and significant effect on the quality of MSME financial reports. Accounting digitalization has also been shown to have a positive and significant effect on the quality of MSME financial reports. Furthermore, financial literacy and accounting digitalization simultaneously have a positive and significant impact on the quality of MSME financial reports.
ANALISIS PENGARUH LINGKUNGAN KERJA DAN KOMPETENSI TERHADAP KINERJA PEGAWAI PADA DINAS KOPERASI UKM, PERINDUSTRIAN DAN PERDAGANGAN PROVINSI PAPUA BARAT DAYA Yunus Kawab; Andi Irwan; Mervin Komber
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.v15i2.2400

Abstract

This study, entitled "Analysis of the Influence of Work Motivation and Compensation on Employee Performance at the Manpower, Transmigration, Energy, and Mineral Resources Office of Southwest Papua Province," is motivated by the importance of employee performance as a determining factor in the success of a government agency in carrying out its public service duties and functions. Work motivation and compensation are two key factors believed to influence employee performance. Work motivation reflects internal and external drives that foster enthusiasm for work, while compensation serves as a form of organizational recognition for employee contributions. The purpose of this study is to analyze the influence of work motivation and compensation on employee performance at the Manpower, Transmigration, Energy, and Mineral Resources Office of Southwest Papua Province. This study used a quantitative approach with a survey method. The population in this study was all employees at the office, with purposive sampling used. Data collection was conducted through a questionnaire designed based on indicators of work motivation, compensation, and employee performance in accordance with relevant theories. The data obtained will be analyzed using validity and reliability tests and multiple linear regression to determine the extent of the influence of work motivation and compensation on employee performance. This research is expected to contribute to the development of human resource management policies within local governments, particularly in efforts to improve employee performance through motivational strategies and fair and proportional compensation. The results of this study show a sig value of 0.028 > 0.05 indicating that the work environment does not have a significant effect on employee performance, and the competency variable with a sig value of 0.000 < 0.05 indicates that the competency variable has a significant effect on employee performance and simultaneously both variables have a significant effect on employee performance with a sig value of 0.00 < 0.05.
PENGARUH BUDAYA ORGANISASI DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI BADAN KESATUAN BANGSA DAN POLITIK (KESBANGPOL) PROVINSI PAPUA BARAT DAYA Abner Kareth; Andi Irwan; Mervin Komber
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.v15i2.2401

Abstract

This study is entitled "The Influence of Organizational Culture and Work Discipline on the Performance of Employees at the National Unity and Politics Agency (Kesbangpol) in Southwest Papua Province." This research is motivated by the importance of employee performance as a determining factor in the success of a government agency in carrying out its public service duties and functions. The purpose of this study is to analyze the influence of organizational culture and work discipline on the performance of employees at the National Unity and Politics Agency (Kesbangpol) in Southwest Papua Province. This study uses a quantitative approach with a survey method. The population in this study was all employees at the agency, with a purposive sampling technique used. Data collection was conducted using a questionnaire compiled based on indicators of the Work Environment, Competence, and employee performance in accordance with relevant theories. The data obtained will be analyzed using validity and reliability tests and multiple linear regression to determine the extent of the influence of the Work Environment and Competence on employee performance. This research is expected to contribute to the development of human resource management policies in local governments, particularly in efforts to improve employee performance through strategies to improve the Work Environment and provide fair and proportional Competence. The results of this study show a sig. 0.015 > 0.05, indicating that Organizational Culture does not significantly influence employee performance. The Work Discipline variable, with a sig. 0.000 < 0.05, indicates that the Work Discipline variable has a significant influence on employee performance. Simultaneously, both variables have a significant influence on employee performance, with a sig. 0.00 < 0.05.

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