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All Journal Buletin Ekonomi Fundamental Management Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Inada: Kajian Perempuan Indonesia di Daerah Tertinggal, Terdepan, dan Terluar Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal ComunitA Servizio Journal of Social Research PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Lenny Panggabean
Universitas Kristen Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Social Sciences Other

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Sosialiasi Membangun Jiwa Bisnis yang Tangguh bagi Jemaat GKP Kramat - Jakarta Pusat Carolina F. Sembiring; Juaniva Sidharta; Lenny Panggabean; Nenny Anggraini; Arya Gina Tarigan; Rutman Lumbantoruan; Fine Tiara
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 5 No. 4 (2025): Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v5i4.8765

Abstract

Entrepreneurship is the process of creating, developing, and managing a business with the goal of generating profit through products, services, or innovations that meet market needs. The role of entrepreneurship is highly significant, as it greatly contributes to economic growth, social development, and the improvement of societal welfare in a country. The KPEJ GKP Kramat program in Central Jakarta views the enhancement of entrepreneurial spirit among its congregation as an important initiative, particularly in encouraging women to create home-based business opportunities as an alternative means to strengthen their family’s economy. This initiative arises from the fact that interest and participation in entrepreneurship among the congregation remain relatively low. Therefore, the challenge lies in how to foster entrepreneurial spirit and mindset—building the right way of thinking, recognizing and starting a business by understanding opportunities and risks, preparing financial plans, and developing business proposals or business model canvases. This community service activity aims to provide socialization on the importance of developing entrepreneurial spirit and mentality by utilizing available business opportunities for the congregation of GKP Kramat, Central Jakarta. The program is conducted onsite and is expected to have a positive impact by increasing interest and encouraging members to start their own businesses, thereby helping improve their family’s economic well-being.
IMPLICATION OF LIQUIDITY RATIO ON EFFECTIVE TAX RATE WITH GROWTH TAX RATE AS AN INTERVENING VARIABLE Lenny Lenny; Nasib P. Manurung; Beatrix Delina
Journal of Social Research Vol. 3 No. 2 (2024): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v3i2.1909

Abstract

The worldwide economy was halted by COVID-19, which had an enormous influence on the property and real estate industries. Due to those circumstances, many property and real estate organizations were unable to pay all of their maturing debts on time because they lacked the present assets to meet their commitments. Thirteen hypotheses are included in this quantitative-associative research. The growth tax rate is positively impacted by the quick ratio. Both the quick ratio and the growth tax rate have a positive impact on the effective tax rate. However, the growth tax rate is not impacted by the current, cash and cash turnover ratio. The ratios of current, cash, and cash turnover have impact on the effective tax rate. While the growth tax rate has an impact on the effective tax rate through the quick and cash turnover ratio, The current and cash ratios, however, have no bearing
Co-Authors , Gilbert Louis Antonio Beatrix Delfina Beatrix Delina Carolina F. Sembiring Daniel Kopong Daniel Owen Fenny Monica A. Hasugian Fine Tiara Greis Klara Harianja jisman m lubis Jisman M. Lubis Juaniva Sidharta Juaniva Sidharta Lerina Mariska Butar Butar Milko Hutabarat Nasib P. Manurung Nasib Pola Manurung Nenny Anggraini Priskila F. Damar Rudy S Sinaga Rudy S. Sinaga Rutman Lumbantoruan Suzanna Josephine Tobing Swanto Sirait Tabhita Regina Maanary Tarigan, Arya Gina Verawaty Rosauli Manurung