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All Journal Electronic Journal of Education, Social Economics and Technology Multidisiplin Pengabdian Kepada Masyarakat (M-PKM) Greenation International Journal of Economics and Accounting
Lazarus Sinaga
Universitas Pancasila, Jakarta
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Veterinary Other

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Determinants of Tax Efficiency in the Basic and Chemical Industry: The Moderating Role of Liquidity Kurnia Heriansyah; Lazarus Sinaga; Cotoro Mukri
Electronic Journal of Education, Social Economics and Technology Vol 6, No 2 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i2.1020

Abstract

This study explores tax efficiency practices in Indonesia’s basic and chemical industry sectors during the economic uncertainty of the COVID-19 pandemic. It examines the influence of profitability, capital structure, capital intensity, and audit committee on tax efficiency, with liquidity as a moderating variable. Employing a quantitative causal associative approach and Structural Equation Modeling Partial Least Squares (SEM-PLS) using SmartPLS 3.3.2, the research analyzes 9 IDX-listed companies from 2019 to 2023. The results show that capital intensity and audit committee positively affect tax efficiency, while profitability and capital structure have no significant impact. Liquidity does not directly influence tax efficiency but strengthens the relationship between capital structure and capital intensity with tax efficiency. However, liquidity does not moderate the effects of profitability and audit committee. The findings indicate that in capital-intensive industries, tax efficiency is more influenced by asset utilization and governance mechanisms rather than profitability or leverage. The study emphasizes the importance of firm-specific characteristics in tax planning, especially during macroeconomic volatility. It contributes to the discourse on ethical and sustainable tax management by offering insights for policymakers and corporate financial managers on the role of liquidity and internal governance in shaping tax behavior
Edukasi Artificial Intelligence dalam Ekonomi dan Bisnis di SMA Suluh Jakarta Kurnia Heriansyah; Hindradjid Harsono; Indra Satria; Cotoro Mukri; Lazarus Sinaga; Dwi Prastowo Darminto; Dinda Maura Ramadhani; Dinda Aulia Maharani
Multidisiplin Pengabdian Kepada Masyarakat Vol. 5 No. 01 (2026): Multidisiplin Pengabdian Kepada Masyarakat, January-March 2026
Publisher : Sean Institute

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

Abstract

Perkembangan teknologi digital yang semakin pesat telah mendorong pemanfaatan kecerdasan buatan (Artificial Intelligence/AI) dalam berbagai bidang, termasuk sektor pendidikan. Namun, pada praktiknya masih terdapat siswa tingkat Sekolah Menengah Atas (SMA) yang belum memanfaatkan teknologi AI secara optimal sebagai sarana pendukung proses pembelajaran. Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk memberikan edukasi dan pelatihan kepada siswa SMA mengenai pemanfaatan perangkat AI dalam pembelajaran, khususnya pada bidang ekonomi dan bisnis, guna meningkatkan pemahaman serta efektivitas proses belajar. Kegiatan dilaksanakan melalui metode ceramah dan praktik langsung yang mencakup sosialisasi konsep dasar AI dalam pendidikan ekonomi dan bisnis, pelatihan penggunaan perangkat AI seperti ChatGPT, serta simulasi penerapan AI dalam skenario pembelajaran. Hasil kegiatan menunjukkan adanya peningkatan pemahaman siswa terhadap konsep dan pemanfaatan AI dalam kegiatan belajar, yang tercermin dari hasil evaluasi sebelum dan sesudah kegiatan. Selain itu, siswa menunjukkan kemampuan awal dalam menggunakan perangkat AI secara lebih tepat sebagai media pendukung pembelajaran.
Analysis of The Impact of Revitalization of The Blok M Area on Business Growth And Local Economic Activity Lazarus Sinaga; Erwin Permana; Elsa Rachmawati
Greenation International Journal of Economics and Accounting Vol. 4 No. 1 (2026): Greenation International Journal of Economics and Accounting (March - April 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i1.766

Abstract

This study aims to analyze the impact of the revitalization of the Blok M area on urban economic dynamics through transportation integration and the development of creative public spaces. Using a qualitative method with a descriptive-analytical approach, this study examines the phenomenon of regional transformation after the integration of the transportation system and local economic activities through a literature review. The results show that the revitalization of Blok M has successfully transformed the previously stagnant area into a dynamic economic ecosystem. The application of the Transit-Oriented Development (TOD) concept significantly improves accessibility through the connectivity of the Jakarta MRT and TransJakarta. The increase in visitor flow (foot traffic) not only restores Blok M's function as a transportation hub but also makes it a relevant social destination for the younger generation. The emergence of economic agglomeration through the growth of new business units provides a multiplier effect on the local economy and empowers MSMEs. This revitalization contributes positively to the structure of DKI Jakarta's GRDP, especially in the trade sector and the provision of food and beverage accommodations. These findings confirm that an integrated urban regeneration strategy with mass public transportation is an important catalyst in driving sustainable urban economic growth.
Co-Authors Cotoro Mukri Cotoro Mukri Dinda Aulia Maharani Dinda Maura Ramadhani Dwi Prastowo Darminto Elsa Rachmawati Erwin Permana Hindradjid Harsono Indra Satria Kurnia Heriansyah Kurnia Heriansyah