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PENGARUH TANGGUNGJAWAB SOSIAL PERUSAHAAN DAN PROFITA-BILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR KONSTRUKSI BANGUNAN YANG TERDAFTAR TAHUN 2017 SAMPAI DENGAN 2021 DI BURSA EFEK INDONESIA Juaniva Sidharta; Anne Denika Buaton
JMBA Jurnal Manajemen dan Bisnis Vol 9 No 1 (2023): APRIL
Publisher : Institut Bisnis dan Multimedia asmi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The center in this paper is on the application of corporate social obligation and productivity to extend the quality of the company’s stock esteem. To progress the esteem of an organization, the reason of this paper is to find out how corporate social duty and produktivity affect esteem of organization. The procedure utilized for this investigate is quantitative. The populace bunches beneath this thought are 24 building development susector companies recordet from 2017 to 2021 on the Indonesia Stock Trade (IDX). Testing is done by testing purposive examining. This happened in a test of 17 campanies that met the criteria collected. The sort of data arrangement carried out in this consider is extra data from recods shared by companies within the system of yearly repots and budgetary reports. The test strategies utilized are realistic genuine examinations, classical assumption testing, hypothesis testing with the SPSS 25 computer program. The comes about of this consider are (1) Corporate social duty contains a positive and critical affect corporate believe, includes a t-count esteem of 2.731 and a importance of 0.008 ; (2) Produktivity has no positive and critical impact on company regard since t-count incorporates 0.243 regard with a importance level of 0.809 ; (3) social obligation and benefit at the same time have a positive and basic impact on firm esteem with an F-count of 3.744 and a basic level of 0.028.
Sosialisasi Spirit Kewirausahaan dan Peluang Usaha Bagi Jemaat GKP Rehoboth Jatinegara, Jakarta Timur Carolina Florencia Sembiring; Nenny Anggraini; Juaniva Sidharta; Arya Gina Tarigan; Adolf Hutabarat; Maria Yulan Christina; Virgina Poppi Panjaitan; Flora Ferdinanda Imoliana
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 5 No. 3 (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.v5i3.8395

Abstract

Entrepreneurship is the process of creating, developing, and managing a business with the aim of generating profit, whether in the form of products, services, or innovations that can meet market needs. Entrepreneurship plays a significant role in economic, social, and community welfare development. The KPEJ program of GKP Rehoboth Jatinegara recognizes the importance of fostering the entrepreneurial spirit, especially by reviving positive initiatives that can motivate women to create home-based business opportunities as an alternative means to improve family income. This is especially important as the number of those interested in or already running a business has not shown a significant increase.Thus, the main issue arises: how can the spirit of entrepreneurship be enhanced through available business opportunities? This requires an understanding of how to socialize the entrepreneurial spirit, with the hope of encouraging the congregation’s enthusiasm for entrepreneurship by recognizing and taking advantage of existing opportunities. Therefore, there is a need for socialization efforts targeting the women of the GKP Rehoboth Jatinegara congregation, particularly to help them understand the importance of cultivating an entrepreneurial spirit and making good use of business opportunities.The implementation of this community service activity aims to provide outreach on the importance of developing an entrepreneurial spirit by utilizing business opportunities for the church congregation. It will be held onsite at GKP Rehoboth Jatinegara and is expected to have a positive impact by inspiring and encouraging women in the congregation to start their own businesses and improve their family's economic well-being
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.
Dinamika Teologi Reformasi dan Implikasinya dalam PAK Kelly Simanjuntak; Udur Aritonang; Vornalita Sambalao; Juaniva Sidharta
Jurnal ISO: Jurnal Ilmu Sosial, Politik dan Humaniora Vol. 6 No. 1 (2026): June
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/iso.v6i1.3352

Abstract

Kajian tentang Dinamika teologi Reformasi yang digagas Martin Luther telah melahirkan perubahan mendasar dalam kehidupan gereja. Reformasi bukan sekadar protes terhadap praktik penyimpangan gereja pada abad ke-16, melainkan sebuah gerakan pembaruan yang berakar pada pengalaman iman akan kasih karunia Allah. Penekanan Luther pada sola fide, sola gratia, dan sola scriptura menunjukkan bahwa keselamatan adalah anugerah Allah yang diterima melalui iman, serta firman Tuhan menjadi otoritas tertinggi dalam kehidupan orang percaya. Gerakan ini tidak berhenti pada ranah teologis, tetapi juga memengaruhi cara gereja mendidik umat. Pendidikan Agama Kristen (PAK) memperoleh pijakan baru bahwa pengajaran iman harus bersumber dari Kitab Suci, berorientasi pada pembentukan iman yang hidup, serta mendorong umat untuk kritis dan bertanggung jawab di hadapan Allah. Dengan demikian, PAK tidak hanya membekali pengetahuan, melainkan membentuk pribadi yang setia kepada Injil dan mampu menghadapi tantangan zaman. Dalam konteks masa kini, dinamika Reformasi tetap relevan. Semangat ecclesia reformata semper reformanda mengingatkan bahwa gereja dan PAK harus terus memperbarui diri, sehingga pendidikan Kristen senantiasa kontekstual, kritis, dan transformatif. Implikasi ini menjadikan Reformasi bukan sekadar peristiwa sejarah, melainkan sumber inspirasi yang meneguhkan panggilan gereja untuk melayani Tuhan dan dunia dengan setia. Tulisan ini dikaji dengan metode kualitatif deskriptif untuk memahami kajian ini.
Determinan Manajemen Pajak pada Perusahaan Manufaktur di Bursa Efek Indonesia: Pengaruh Profitabilitas, Intensitas Aset Tetap, dan Leverage Ester Tesalonika Manri; Juaniva Sidharta; Melinda Malau
Journal of Economic and Business Advancement Vol. 2 No. 1 (2026): : September: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/82yrxe60

Abstract

This study aims to analyze and obtain empirical evidence regarding the influence of Profitability, Fixed Asset Intensity, and Leverage on Tax Management in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Sample selection was carried out using a purposive sampling method, resulting in 44 companies with a total of 220 observation data points during the observation period. The data analysis method used in this study is multiple linear regression analysis with the help of SPSS 29 software. Before testing the hypothesis, the regression model was tested for its feasibility through a series of classical assumption tests. The results of the heteroscedasticity test using the Glejser Test method show that the variables Profitability (Sig. 0.160), Fixed Asset Intensity (Sig. 0.294), and Leverage (Sig. 0.994) have significance values greater than 0.05, indicating that the model is free from heteroscedasticity symptoms. Furthermore, the results of the autocorrelation test using the Durbin-Watson method produced a calculated value of 1.720, which indicates that the regression model is in ideal conditions and meets the requirements of classical assumptions. The implications of this research are expected to contribute to company management in formulating effective tax strategies by considering asset structure and debt ratios. Additionally, the results of this study can serve as evaluation material for tax authorities in tightening tax compliance supervision in the manufacturing sector, as well as serve as an academic reference for future researchers.
Pengelolaan Keuangan Keluarga dalam Terang Iman Kristen Juaniva Sidharta; Cory Indriani Br Sembiring; Selviana Bengan; Ester Tesalonika Manri
Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 3 (2026): September: Jurnal Pengabdian Kepada Masyarakat
Publisher : Sekolah Tinggi Pastoral Kateketik Santo Fransiskus Assisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkm.v5i3.691

Abstract

The community service activity, themed “Family Financial Management in the Light of the Christian Faith,” aims to help the congregation of GKP Jemaat Kampung Tengah understand that finances are part of stewardship toward God. We recognize that lately, society is often exposed to a consumerist lifestyle and unhealthy debt (payday loans), so congregation members need to be equipped to create a family financial plan (budgeting) and manage income and expenses with discipline to avoid family conflicts caused by financial problems and dependence on consumer debt. Congregants also need to be reminded of biblical principles regarding: stewardship of blessings, simplicity of life, honesty, and integrity. It is hoped that this will help them cultivate a sense of responsibility to save and prepare for the future, as well as encourage a spirit of giving in ministry, care for others, and a reduction in family conflicts caused by financial issues. This discipleship program for GKP Jemaat Kampung Tengah considers it important to reintroduce a positive initiative that can educate the congregation on helping families face economic challenges with faith, wisdom, and hope, as well as fostering a living testimony namely, families that are more organized, peaceful, and grateful.   
Identifying Christian Values-Based Entrepreneurship Opportunities in Christian Education in the Digital Age Afriani Manalu; Mike Makahenggang; Rajiun Nababan; Juaniva Sidharta
Indonesian Journal of Christian Education and Theology Vol. 5 No. 2 (2026): May 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijcet.v5i2.19

Abstract

This study aims to identify Christian values-based entrepreneurship opportunities in Christian Religious Education (PAK) in the digital age. The approach used is qualitative with a conceptual paper method that emphasizes analysis, synthesis, and reflection on the sources of Christian theology, education, and modern entrepreneurship. The results of the study show that entrepreneurial opportunities in PAK can be developed through digital innovation, church-based community strengthening, social mission-based education, and the integration of faith values in the learning process. Entrepreneurship in this perspective is not only understood as an economic activity, but also as an expression of faith and a vocation within the framework of the missio Dei. This study resulted in a conceptual model of Faith–Context–Innovation (FCI) that integrates faith, context analysis, and innovation as a whole in developing Christian entrepreneurship in education.