Pub Date : 2024-01-22DOI: 10.34127/jrlab.v13i1.1044
Elistia Elistia, R. Rojuaniah, Siti Mariam
Determining strategic targets for Private Higher Education (PHEI) has an impact on the growth and reputation of the organization, which is a key factor in the successful performance of private universities. One method of setting strategic targets can be to adopt the conceptual framework of the Balance Scorecard (BSC) perspective, namely the Internal Process Perspective, Customer Perspective, Learning and Growth Perspective, and Financial Perspective. Therefore, it is important to carry out this research to analyze the relevance of BSC adoption to the goals or targets of PHEI. The aim of this research is to analyze and explore the use of BSC in setting PHEI goals and objectives as a strategic management review. This research method uses a systematic, transparent, and replicable literature review to analyze the literature on the BSC concept. The research objects are 12 private universities in Indonesia that are accredited A and Superior. The results of the research show that of the 4 BSC perspectives that are most dominantly mentioned in the goals or objectives of PHEI, the Learning and Growth Perspective is mentioned 28 times, the Internal Process Perspective is mentioned 15 times, the Customer Perspective is mentioned 13 times, and the last is the Financial Perspective was mentioned 10 times. So, there are some PHEI that do not mention the Financial Perspective and Customer Perspective aspects of their strategic goals or objectives. Therefore, the findings of this research can be used as a future evaluation study of strategic targeting that adopts the BSC conceptual framework perspective. Keywords: Balance Scorecard, Private Higher Education, Internal Process Perspective, Customer Perspective, Learning and Growth Perspective, Financial Perspective
{"title":"ANALISIS PENDEKATAN BALANCE SCORECARD TERHADAP SASARAN STRATEGIS PERGURUAN TINGGI SWASTA","authors":"Elistia Elistia, R. Rojuaniah, Siti Mariam","doi":"10.34127/jrlab.v13i1.1044","DOIUrl":"https://doi.org/10.34127/jrlab.v13i1.1044","url":null,"abstract":"Determining strategic targets for Private Higher Education (PHEI) has an impact on the growth and reputation of the organization, which is a key factor in the successful performance of private universities. One method of setting strategic targets can be to adopt the conceptual framework of the Balance Scorecard (BSC) perspective, namely the Internal Process Perspective, Customer Perspective, Learning and Growth Perspective, and Financial Perspective. Therefore, it is important to carry out this research to analyze the relevance of BSC adoption to the goals or targets of PHEI. The aim of this research is to analyze and explore the use of BSC in setting PHEI goals and objectives as a strategic management review. This research method uses a systematic, transparent, and replicable literature review to analyze the literature on the BSC concept. The research objects are 12 private universities in Indonesia that are accredited A and Superior. The results of the research show that of the 4 BSC perspectives that are most dominantly mentioned in the goals or objectives of PHEI, the Learning and Growth Perspective is mentioned 28 times, the Internal Process Perspective is mentioned 15 times, the Customer Perspective is mentioned 13 times, and the last is the Financial Perspective was mentioned 10 times. So, there are some PHEI that do not mention the Financial Perspective and Customer Perspective aspects of their strategic goals or objectives. Therefore, the findings of this research can be used as a future evaluation study of strategic targeting that adopts the BSC conceptual framework perspective. \u0000 \u0000Keywords: Balance Scorecard, Private Higher Education, Internal Process Perspective, Customer Perspective, Learning and Growth Perspective, Financial Perspective","PeriodicalId":230773,"journal":{"name":"JURNAL LENTERA BISNIS","volume":"57 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140499792","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-22DOI: 10.34127/jrlab.v13i1.1054
Tri Winarto, Muammar Zaenuddin Rabbani
This study aims to analyze the sales and delivery process of goods at PT Fensem Tomodachi Indonesia. The technique of collecting data through literature studies, field studies and observation is to directly observe the object being examined. The obstacles that occur in the analysis of the sales dan delivery process at PT Fensem Tomodachi Indonesia, the absence of a warehouse to accommodate product,there are often delays in sending goods, as a result the sales and delivery process is not optimal. The temporary solution is to submit a request for cooperation with the delivery service to create a display rack to store product samples that are in high demand,implementinga 14 day payment system after the goods are received. Keywords : Analysist ,Sales, Delivery
{"title":"ANALISA PROSES PENJUALAN DAN PENGIRIMAN BARANG DI PT. FENSEM TOMODACHI INDONESIA","authors":"Tri Winarto, Muammar Zaenuddin Rabbani","doi":"10.34127/jrlab.v13i1.1054","DOIUrl":"https://doi.org/10.34127/jrlab.v13i1.1054","url":null,"abstract":"This study aims to analyze the sales and delivery process of goods at PT Fensem Tomodachi Indonesia. The technique of collecting data through literature studies, field studies and observation is to directly observe the object being examined. The obstacles that occur in the analysis of the sales dan delivery process at PT Fensem Tomodachi Indonesia, the absence of a warehouse to accommodate product,there are often delays in sending goods, as a result the sales and delivery process is not optimal. The temporary solution is to submit a request for cooperation with the delivery service to create a display rack to store product samples that are in high demand,implementinga 14 day payment system after the goods are received. \u0000 \u0000Keywords : Analysist ,Sales, Delivery","PeriodicalId":230773,"journal":{"name":"JURNAL LENTERA BISNIS","volume":"268 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140500951","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-11DOI: 10.34127/jrlab.v12i3.967
Rahmi Rosita
A phenomenon that has emerged recently is the shift in consumer buying interest from e-commerce based platforms to purchasing via tok tok as a digital platform. This research aims to describe 1. The influence of advertising on interest in buying 2. To determine the influence of the Tik Tok application on interest in buying. 3. To find out the influence of advertising and the Tik Tok application on interest in buying This research uses a quantitative type of research. The sample in this study was 60 residents of the city of Bekasi using the specified purposive sampling technique. The research instrument uses data analysis techniques and quasi-questionnaire questionnaires with instrument testing using multiple linear regression analysis methods with analytical requirements tests, hypothesis testing. The research results show that: 1, Advertising Advertising has a positive and significant effect on interest in buying, with a t-table value of 1.295 and a significance level of 0.000<0.05. (2). The Tik Tok application influences interest in buying with a t-table value of 1.295 with a significance level of 0.000 < 0.05. (3). Advertisements and the Tik Tol application together have a positive and significant effect on interest in buying with a calculated F value of 47.386 > F Table 2.39 and a significance level of 0.000 < 0.05. The magnitude of the influence of advertising and the Tik Tok application on interest in buying is 61.2%. Keywords : Tik tok application, advertising influence, purchase interest.
最近出现的一个现象是，消费者的购买兴趣从基于电子商务平台转向通过 tok tok 这一数字平台进行购买。本研究旨在描述 1.广告对购买兴趣的影响 2.确定 Tik Tok 应用程序对购买兴趣的影响。3.找出广告和 Tik Tok 应用程序对购买兴趣的影响 本研究采用定量研究。本研究采用特定目的抽样技术，样本为勿加泗市的 60 名居民。研究工具采用数据分析技术和准问卷调查表，工具测试采用多元线性回归分析方法，并进行分析要求测试和假设检验。研究结果表明1、广告广告对购买兴趣有正向显著影响，t 表值为 1.295，显著性水平为 0.000 F 表 2.39，显著性水平为 0.000 < 0.05。广告和 Tik Tok 应用程序对购买兴趣的影响程度为 61.2%。 关键词：Tik tok 应用程序；广告影响；购买兴趣。
{"title":"FAKTOR YANG MEMPENGARUHI PERILAKU GEN Z TERHADAP KEPUTUSAN MEMBELI DALAM PENGGUNAAN APLIKASI TIK TOK","authors":"Rahmi Rosita","doi":"10.34127/jrlab.v12i3.967","DOIUrl":"https://doi.org/10.34127/jrlab.v12i3.967","url":null,"abstract":"A phenomenon that has emerged recently is the shift in consumer buying interest from e-commerce based platforms to purchasing via tok tok as a digital platform. This research aims to describe 1. The influence of advertising on interest in buying 2. To determine the influence of the Tik Tok application on interest in buying. 3. To find out the influence of advertising and the Tik Tok application on interest in buying This research uses a quantitative type of research. The sample in this study was 60 residents of the city of Bekasi using the specified purposive sampling technique. The research instrument uses data analysis techniques and quasi-questionnaire questionnaires with instrument testing using multiple linear regression analysis methods with analytical requirements tests, hypothesis testing. The research results show that: 1, Advertising Advertising has a positive and significant effect on interest in buying, with a t-table value of 1.295 and a significance level of 0.000<0.05. (2). The Tik Tok application influences interest in buying with a t-table value of 1.295 with a significance level of 0.000 < 0.05. (3). Advertisements and the Tik Tol application together have a positive and significant effect on interest in buying with a calculated F value of 47.386 > F Table 2.39 and a significance level of 0.000 < 0.05. The magnitude of the influence of advertising and the Tik Tok application on interest in buying is 61.2%. Keywords : Tik tok application, advertising influence, purchase interest.","PeriodicalId":230773,"journal":{"name":"JURNAL LENTERA BISNIS","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139341035","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-11DOI: 10.34127/jrlab.v12i3.994
Fanny Dewi Sukma, Iriani Ismail
This research aims to describe and analyze the evolution of the relationship between business ethics and Corporate Social Responsibility (CSR) and its impact on modern corporate business practices. The method used is a literature review with data collection from reputable journal databases such as Scopus, Google Scholar, and ScienceDirect and then selected based on topic relevance and methodological quality. The data obtained was analyzed qualitatively to identify concepts related to the relationship between business ethics and CSR, look at existing empirical studies, and summarize relevant findings. The results show that there is a paradigm shift from separate social responsibility to full integration of business ethics and sustainability in core corporate strategies. This is driven by global factors and rising stakeholder expectations. The global implications of this research are that it provides guidance and insights for companies in developing CSR policies that are more effective and responsive to social and environmental issues, as well as enhancing corporate social responsibility globally. This research provides an accurate and well-established picture of the relationship between business ethics and CSR in the current context and can serve as a strong foundation for sustainable and responsible business decision-making. Keywords: Corporate Social Responsibility, Business Ethics, Sustainability, Evolution
{"title":"EVOLUSI RELEVANSI ETIKA BISNIS DAN CORPORATE SOCIAL RESPONSIBILITY (CSR)","authors":"Fanny Dewi Sukma, Iriani Ismail","doi":"10.34127/jrlab.v12i3.994","DOIUrl":"https://doi.org/10.34127/jrlab.v12i3.994","url":null,"abstract":"This research aims to describe and analyze the evolution of the relationship between business ethics and Corporate Social Responsibility (CSR) and its impact on modern corporate business practices. The method used is a literature review with data collection from reputable journal databases such as Scopus, Google Scholar, and ScienceDirect and then selected based on topic relevance and methodological quality. The data obtained was analyzed qualitatively to identify concepts related to the relationship between business ethics and CSR, look at existing empirical studies, and summarize relevant findings. The results show that there is a paradigm shift from separate social responsibility to full integration of business ethics and sustainability in core corporate strategies. This is driven by global factors and rising stakeholder expectations. The global implications of this research are that it provides guidance and insights for companies in developing CSR policies that are more effective and responsive to social and environmental issues, as well as enhancing corporate social responsibility globally. This research provides an accurate and well-established picture of the relationship between business ethics and CSR in the current context and can serve as a strong foundation for sustainable and responsible business decision-making. Keywords: Corporate Social Responsibility, Business Ethics, Sustainability, Evolution","PeriodicalId":230773,"journal":{"name":"JURNAL LENTERA BISNIS","volume":"44 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139341054","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-11DOI: 10.34127/jrlab.v12i3.1003
Ahmad Sholihudin, N. Andriani
This study aimed to analyze the Corporate Social Responsibility (CSR) practices implemented at Jatim Park 2 Zoo, East Java, focusing on the executed CSR programs and their impacts on the environment, local communities, and various associated stakeholders. The research method employed was descriptive-qualitative, utilizing data collection through documentary studies sourced from the official website profiles and programs of Batu Secret Zoo, along with coverage from mass media. The data analysis technique adopted was the Miles and Huberman method. The findings indicated that Batu Secret Zoo had been actively engaged in CSR practices through conservation, education, and wildlife protection programs, resulting in a positive impact on the environment and raising awareness among communities regarding the significance of environmental conservation. However, challenges existed in evaluating comprehensive impacts and expanding CSR programs to be more inclusive and sustainable. The implications of this research provide in-depth insights into the effectiveness of CSR practices within the tourism sector and offer recommendations to enhance holistic CSR implementation in similar tourism destinations in the future. Keywords: CSR; Tourism; Zoo
本研究旨在分析东爪哇岛 Jatim Park 2 动物园实施的企业社会责任（CSR）实践，重点关注已实施的企业社会责任项目及其对环境、当地社区和各相关利益方的影响。采用的研究方法是描述-定性研究法，通过从巴图秘境动物园的官方网站简介和项目以及大众媒体报道中获取的文献研究来收集数据。采用的数据分析技术是迈尔斯和休伯曼方法。研究结果表明，峇都秘密动物园通过保护、教育和野生动物保护项目，积极参与企业社会责任实践，对环境产生了积极影响，并提高了社区对环境保护重要性的认识。然而，在评估综合影响和扩展企业社会责任项目，使其更具包容性和可持续性方面还存在挑战。本研究的意义在于深入探讨旅游业企业社会责任实践的有效性，并为今后在类似旅游目的地加强企业社会责任的全面实施提供建议。 关键词企业社会责任；旅游业；动物园
{"title":"PARIWISATA TANPA EKSPLOITASI: PRAKTIK CORPORATE SOCIAL RESPONSIBILITY DI KEBUN BINATANG JATIM PARK 2, JAWA TIMUR","authors":"Ahmad Sholihudin, N. Andriani","doi":"10.34127/jrlab.v12i3.1003","DOIUrl":"https://doi.org/10.34127/jrlab.v12i3.1003","url":null,"abstract":"This study aimed to analyze the Corporate Social Responsibility (CSR) practices implemented at Jatim Park 2 Zoo, East Java, focusing on the executed CSR programs and their impacts on the environment, local communities, and various associated stakeholders. The research method employed was descriptive-qualitative, utilizing data collection through documentary studies sourced from the official website profiles and programs of Batu Secret Zoo, along with coverage from mass media. The data analysis technique adopted was the Miles and Huberman method. The findings indicated that Batu Secret Zoo had been actively engaged in CSR practices through conservation, education, and wildlife protection programs, resulting in a positive impact on the environment and raising awareness among communities regarding the significance of environmental conservation. However, challenges existed in evaluating comprehensive impacts and expanding CSR programs to be more inclusive and sustainable. The implications of this research provide in-depth insights into the effectiveness of CSR practices within the tourism sector and offer recommendations to enhance holistic CSR implementation in similar tourism destinations in the future. Keywords: CSR; Tourism; Zoo","PeriodicalId":230773,"journal":{"name":"JURNAL LENTERA BISNIS","volume":"31 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139341245","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-11DOI: 10.34127/jrlab.v12i3.993
Akmal Aldino Amien, Iriani Ismail
This research is a literature review that presents a holistic picture of the impact of unethical behavior in a business context. The impact of unethical behavior includes implications for companies, employees, consumers and society in general. This literature review analyzes the consequences of unethical actions, explores ethical frameworks that can assist in addressing unethical behavior, and presents relevant business ethics principles and ethical theories. Professional ethics, business law, and the development of business ethics theory are also the focus of this research. Apart from that, this research also covers other topics such as ethical leadership, transparency practices, accountability, and implementing clear policies in business. Literature studies show that business ethics plays an important role in overcoming unethical behavior such as corruption, discrimination, and neglect of environmental protection. Apart from that, this research also covers the application of artificial intelligence in information systems, the challenges of non-utilitarian ethics, as well as an analysis of challenges and opportunities in the development of economic globalization in business law in Indonesia. Keywords: Business ethics, leaders, employees.
{"title":"IMPLIKASI PERILAKU TIDAK ETIS DALAM BISNIS: LITERATURE REVIEW","authors":"Akmal Aldino Amien, Iriani Ismail","doi":"10.34127/jrlab.v12i3.993","DOIUrl":"https://doi.org/10.34127/jrlab.v12i3.993","url":null,"abstract":"This research is a literature review that presents a holistic picture of the impact of unethical behavior in a business context. The impact of unethical behavior includes implications for companies, employees, consumers and society in general. This literature review analyzes the consequences of unethical actions, explores ethical frameworks that can assist in addressing unethical behavior, and presents relevant business ethics principles and ethical theories. Professional ethics, business law, and the development of business ethics theory are also the focus of this research. Apart from that, this research also covers other topics such as ethical leadership, transparency practices, accountability, and implementing clear policies in business. Literature studies show that business ethics plays an important role in overcoming unethical behavior such as corruption, discrimination, and neglect of environmental protection. Apart from that, this research also covers the application of artificial intelligence in information systems, the challenges of non-utilitarian ethics, as well as an analysis of challenges and opportunities in the development of economic globalization in business law in Indonesia. Keywords: Business ethics, leaders, employees.","PeriodicalId":230773,"journal":{"name":"JURNAL LENTERA BISNIS","volume":"7 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139341163","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-11DOI: 10.34127/jrlab.v12i3.1000
Mira Kartika Dwi Djunaedi
This study examines the relationship between founder as controller, age of founder, and dispersion of control on the informativeness of company stock prices. We argue that behavioral heterogeneity exists in family firms that are still majority owned and controlled by the founder. Using unbalanced panel data from 262 observations, first, this research finds support for the hypothesis that there is a convex relationship between founder voting rights and the informativeness of company stock prices. Second, older founders demonstrate more stewardship behavior than younger founders. Finally, high power dispersion in founding family firms creates agency conflicts between family owners that decrease the informativeness of firm stock prices. This finding is consistent with previous family business literature which reports that mixed behavior among family members can influence the informativeness of family company share prices. Keywords: Family Companies, Behavior Of Company Founders, Ownership Of Founders, Age Of Founders, Stock Price Informativeness
{"title":"PERILAKU DAN PENGARUH PENDIRI TERHADAP INFORMATIVITAS HARGA SAHAM: PERUSAHAAN PUBLIK KELUARGA DI INDONESIA","authors":"Mira Kartika Dwi Djunaedi","doi":"10.34127/jrlab.v12i3.1000","DOIUrl":"https://doi.org/10.34127/jrlab.v12i3.1000","url":null,"abstract":"This study examines the relationship between founder as controller, age of founder, and dispersion of control on the informativeness of company stock prices. We argue that behavioral heterogeneity exists in family firms that are still majority owned and controlled by the founder. Using unbalanced panel data from 262 observations, first, this research finds support for the hypothesis that there is a convex relationship between founder voting rights and the informativeness of company stock prices. Second, older founders demonstrate more stewardship behavior than younger founders. Finally, high power dispersion in founding family firms creates agency conflicts between family owners that decrease the informativeness of firm stock prices. This finding is consistent with previous family business literature which reports that mixed behavior among family members can influence the informativeness of family company share prices. Keywords: Family Companies, Behavior Of Company Founders, Ownership Of Founders, Age Of Founders, Stock Price Informativeness","PeriodicalId":230773,"journal":{"name":"JURNAL LENTERA BISNIS","volume":"69 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139341209","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research aims to provide a comprehensive literature review on Strategic Management, focusing on its philosophy, stages, and models. The introduction presents the conceptual landscape of Strategic Management and the need for a profound understanding of the philosophies, stages, and models applied in a business context. The research method employs a literature review approach, specifically a Systematic Literature Review (SLR), analyzing 50 international and national research books and articles. Key findings involve the identification and analysis of the philosophies underpinning Strategic Management, critical stages in its implementation process, and effective models across various industries. The implications of this research encompass a enhanced understanding of the essence of Strategic Management for improved decision-making in dynamic business environments. Key words: Strategic Management, Philosophy, Stages, Models, Literature Review
{"title":"PENERAPAN MANAGEMEN STRATEGIK ; SEBUAH LITERATUR REVIEW","authors":"Ika Agustina, Farhat Abas, Elvira Sitna Hajar, Aep Saefullah","doi":"10.34127/jrlab.v12i3.975","DOIUrl":"https://doi.org/10.34127/jrlab.v12i3.975","url":null,"abstract":"This research aims to provide a comprehensive literature review on Strategic Management, focusing on its philosophy, stages, and models. The introduction presents the conceptual landscape of Strategic Management and the need for a profound understanding of the philosophies, stages, and models applied in a business context. The research method employs a literature review approach, specifically a Systematic Literature Review (SLR), analyzing 50 international and national research books and articles. Key findings involve the identification and analysis of the philosophies underpinning Strategic Management, critical stages in its implementation process, and effective models across various industries. The implications of this research encompass a enhanced understanding of the essence of Strategic Management for improved decision-making in dynamic business environments. Key words: Strategic Management, Philosophy, Stages, Models, Literature Review","PeriodicalId":230773,"journal":{"name":"JURNAL LENTERA BISNIS","volume":"78 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139341238","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-11DOI: 10.34127/jrlab.v12i3.982
S. Suhartono, Reimond Hasangapan Mikkael Napitupulu, R.Muh Deddy Hanif Sardjito
This research was conducted to find out the effect of Return On Equity and Return On Assets on Changes in Comprehensive Income of Reinsurance Companies in Indonesia. Secondary data was obtained from the company's financial statements listed on the official website and the Indonesia Stock Exchange (IDX) in 2011- 2020. The following research test uses multiple linear regression analysis method. The results of this study are: (1) partial test results (t), there is no effect of ROE on changes in comprehensive income. (2) partial test results (t), there is no effect of ROA on changes in comprehensive income. (3) simultaneous test results (f) namely the influence between ROE and ROA on changes in comprehensive income. Keywords: Return On Equity, Return On Assets, Changes in Comprehensive Income.
{"title":"PENGUKURAN KINERJA KEUANGAN RETURN ON ASSETS (ROA) DAN RETURN ON EQUITY (ROE) BERDASARKAN PERUBAHAN LABA KOMPREHENSIF PADA PERUSAHAAN REASURANSI DI INDONESIA","authors":"S. Suhartono, Reimond Hasangapan Mikkael Napitupulu, R.Muh Deddy Hanif Sardjito","doi":"10.34127/jrlab.v12i3.982","DOIUrl":"https://doi.org/10.34127/jrlab.v12i3.982","url":null,"abstract":"This research was conducted to find out the effect of Return On Equity and Return On Assets on Changes in Comprehensive Income of Reinsurance Companies in Indonesia. Secondary data was obtained from the company's financial statements listed on the official website and the Indonesia Stock Exchange (IDX) in 2011- 2020. The following research test uses multiple linear regression analysis method. The results of this study are: (1) partial test results (t), there is no effect of ROE on changes in comprehensive income. (2) partial test results (t), there is no effect of ROA on changes in comprehensive income. (3) simultaneous test results (f) namely the influence between ROE and ROA on changes in comprehensive income. Keywords: Return On Equity, Return On Assets, Changes in Comprehensive Income.","PeriodicalId":230773,"journal":{"name":"JURNAL LENTERA BISNIS","volume":"69 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139341063","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-11DOI: 10.34127/jrlab.v12i3.969
Muhammad Kholid Adfi, N. Nurwani, Y. S. Nasution
The purpose of this study is to improve the financial accountability and transparency of Al-Ahsani Mosque. This is an example of quantitative research. Quantitative research. Documentation, field observation, observation, and interviews were used to obtain data with two informants related to Al-Ahsani Mosque, namely the mosque chairman and the mosque treasurer. The investigation method applied was a case study. The results showed a positive attitude towards the responsibility given to mosque administrators in carrying out non-profit (mosque) financial policies. Transparency in mosque financial management is still not fully implemented in transparency in financial management reporting. It's just that the transparency implemented by the Mosque is in the form of announcing the records of the mosque's financial statements every Friday in person. Key words: Financial Reporting, Accountability, Transparency
{"title":"ANALISIS AKUNTABILITAS DAN TRANSPARANSI DALAM PENGELOLAAN KEUANGAN MASJID AL-AHSANI KEC. SUNGGAL KAB.DELI SERDANG","authors":"Muhammad Kholid Adfi, N. Nurwani, Y. S. Nasution","doi":"10.34127/jrlab.v12i3.969","DOIUrl":"https://doi.org/10.34127/jrlab.v12i3.969","url":null,"abstract":"The purpose of this study is to improve the financial accountability and transparency of Al-Ahsani Mosque. This is an example of quantitative research. Quantitative research. Documentation, field observation, observation, and interviews were used to obtain data with two informants related to Al-Ahsani Mosque, namely the mosque chairman and the mosque treasurer. The investigation method applied was a case study. The results showed a positive attitude towards the responsibility given to mosque administrators in carrying out non-profit (mosque) financial policies. Transparency in mosque financial management is still not fully implemented in transparency in financial management reporting. It's just that the transparency implemented by the Mosque is in the form of announcing the records of the mosque's financial statements every Friday in person. Key words: Financial Reporting, Accountability, Transparency","PeriodicalId":230773,"journal":{"name":"JURNAL LENTERA BISNIS","volume":"56 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139341137","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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