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M Nur Rianto Al Arif
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esensi@uinjkt.ac.id
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INDONESIA
ESENSI
ISSN : 20872038     EISSN : 24611182     DOI : -
Core Subject : Science,
Esensi: Jurnal Bisnis dan Manajemen. The Journal published by Faculty of Economic and Business Syarif Hidayatullah State Islamic University of Jakarta. This journal focused on Accounting, Business, Economics, Finance and Management studies. The Journal is published twice a year. The aim of the journal is to disseminate the accounting, business, economics, finance, and management researches done by researchers both from Indonesian and overseas.
Arjuna Subject : -
Articles 139 Documents
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL PADA SEKOLAH MENENGAH NEGERI DI TEGAL Wicaksono, Galih
Esensi: Jurnal Bisnis dan Manajemen Vol 6, No 2 (2016)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (974.588 KB) | DOI: 10.15408/ess.v6i2.3575

Abstract

The Influence of Budgetary Participation on Managerial Performance in Stated Owned High School in TegalThis study examined the influence of budgetary participation to managerial performance through budget adequacy, organization commitment, and job relevant information as intervening variables. The population of this study is staff that budgetary participation at Public School in Tegal. The sample of this research is collected with contact person. The result of this study showed that budgetary participation has not effect to managerial performance. Other result that is shown in this study is that budgetary participation has positive effect to budget adequacy, organization commitment, and job relevant information. But, budget adequacy and job relevant information has not effect to managerial performance. Just organization commitment has positive effect to managerial performance. So, Budgetary participation has positive effect to organization commitment, and then organization commitment has positive effect to managerial performance.DOI: 10.15408/ess.v6i2.3575
PENGARUH PEMAHAMAN AKUNTANSI, PEMANFAATAN SISTEM INFORMASI AKUNTANSI DAN PERAN INTERNAL AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN (SURVEY PADA KOPERASI PEGAWAI REPUBLIK INDONESIA KOTA BANDUNG) Purwanti, Meilani; Wasman, Wasman
Esensi: Jurnal Bisnis dan Manajemen Vol. 4, No. 3, Desember 2014
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (425.418 KB) | DOI: 10.15408/ess.v4i3.2434

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar pemahaman akuntansi, pemanfaatan system informasi akuntansi dan peran internal audit mempengaruhi kualitas laporan keuangan Se-Wilayah kota Bandung secara simultan dan secara parsial. Unit analisis yang diamati adalah pegawai yang bekerja pada Koperasi Pegawai Republik Indonesia di Bandung dengan responden sebanyak 50 supervisor yang bekerja pada KPRI Se-Wilayah Bandung. Metode statistik yang digunakan dalam penelitian ini adalah statistic inferensial, adapun jenis penelitian yang digunakan adalah penelitian Deskriptif Verifikatif. Sampel yang digunakan adalah sampel jenuh. Alat analisis yang digunakan dalam penelitian ini menggunakan regresi linier berganda dengan bantuan software SPSS 16.0. Hasil penelitian deskriptif menunjukan dalam pengujian hipotesis secara parsial variable bebas yang diuji yakni Pemahaman Akuntansi (X1), pemanfaatan system informasi akuntansi (X2) dan Peran Internal Audit (X3) terhadap variable Kualitas laporan keuangan (Y), dimana melalui uji t dengan uji dua pihak pada taraf ? = 5%. Berdasarkan hasil analisis yang dilakukan Pemahaman Akuntansi (X1) memiliki pengaruh positif signifikan terhadap Kualitas Laporan Keuangan (Y). Pemanfaatan Sistem Informasi Akuntansi (X2) memiliki pengaruh positif signifikan terhadap Kualitas Laporan Keuangan (Y),  variabel Peran Internal Audit (X3) memilki pengaruh yang signifikan terhadap variable Kualitas Laporan Keuangan (Y). Dengan demikian ketiga variable independen berpengaruh positif signifikan terhadap kualitas laporan keuangan.DOI: 10.15408/ess.v4i3.2434
PREDIKSI FINANCIAL DISTRESS BANK UMUM DI INDONESIA: ANALISIS DISKRIMINAN DAN REGRESI LOGISTIK Shidiq, Imaduddin; Wibowo, Buddi
Esensi: Jurnal Bisnis dan Manajemen Vol 7, No 1 (2017)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (659.967 KB) | DOI: 10.15408/ess.v7i1.4686

Abstract

Financial Distress Prediction in The Indonesian Banks: Discriminant Analysis and Logistic RegressionThis research aims to create early warning models for predicting financial distress on Indonesian commercial banks. Early warning models is made by estimating bank indicators that led bank run into financial problems which to be shut down by the government. Estimation use two methods, discriminant analysis, logistic regression. The data used to create models is bank's financial ratios in 1994-1997 gathered from Direktori Perbankan Indonesia (DPI). Out of the sample test use the data in 1998. All model were used to predict the bank's financial distress after 2000. This study found some characteristics of distressed banks that will be in the state of failure in two or three years. Finally, this research found that early warning system models is able to predict the probability of financial distress on commercial banks.DOI:  10.15408/ess.v7i1.4686 
FAKTOR PENENTU AUDIT REPORT LAG PEMERINTAH DAERAH DI INDONESIA Wicaksono, Aditya Kurniawan; sutaryo, sutaryo
Esensi: Jurnal Bisnis dan Manajemen Vol 7, No 2 (2017)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1065.957 KB) | DOI: 10.15408/ess.v7i2.5199

Abstract

The Determine Factors of Audit Report Lag at Local Government in IndonesiaThis study aims to determine the effect of internal audit and the assistance of state development audit agency (BPKP) to audit report lag (ATR) at 330 local governments in Indonesia in 2013. Internal audits are proxied with the sufficiency of the number of internal auditors and the number of internal auditors that the local government has indicated, while the assistance of BPKP is projected by the implementation of the information system. This research is able to give a result that sufficient number of internal auditor, number of trained internal auditor, implementation of information system implementation have negative effect to audit report lag It is also important to implement a reliable system of financial management in order to make the financial management process more accountable and transparent.DOI: 10.15408/ess.v7i2.5199
PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA Hotimah, Husnul
Esensi: Jurnal Bisnis dan Manajemen Vol 4, No 2 (2014): Agustus 2014
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (213.211 KB) | DOI: 10.15408/ess.v4i2.1963

Abstract

Profit is an assertion of management that needs to be proven its quality. However, reported earnings do not necessarily reflect the real situation, because it allows the case of earnings management. There are various tools that can be done to explain earnings management, including in terms of tax planning. Thus, this study aims to examine the relationship between tax planning with earnings management. The study uses data companies listed on the Indonesian Stock Exchange in 2009 until 2011. Sample included 84 companies consisting of 49 companies in 2010 and 35 companies in 2011. Tax planning include the effective tax rate and  deferred tax expense while earnings management is measured by the current discretionary accruals. The results of empirical testing using e-views 6 shows that positive tax planning proxy significantly related to earnings management is the effective tax rate. While the deferred tax expense not found a significant relationship. In general, the results showed that the tax planning has effect on the amount of current discretionary accruals.DOI: 10.15408/ess.v4i1.1963 
LOYALITAS MEREK PADA JASA PENERBANGAN: SUATU STUDI EMPIRIS Susanto, Kevin; Ferdinand, Hansel; Gunawan, Revel; Sihombing, Sabrina O
Esensi: Jurnal Bisnis dan Manajemen Vol 8, No 1 (2018)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (473.079 KB) | DOI: 10.15408/ess.v8i1.5553

Abstract

Brand Loyalty on Airline Services: An Empirical StudyConsumer loyalty is an important element for the sustainability of a business. Therefore, an understanding of the key factors determining loyalty is important. In relation to aviation services, particularly AirAsia, several events that have occurred in AirAsia may affect consumer loyalty to the airline. Therefore, this study aims to examine the relationship between variables, especially variables affecting brand loyalty such as customer identification of the brand, service quality, perceived value, and brand trust. Data collection method in this research is non-probability sampling method. Questionnaires were distributed to 175 respondents. The results of the questionnaire obtained were studied using Structural Equation Modeling (SEM). The results show that only perceived values ??has no significant relationship with loyalty.DOI: 10.15408/ess.v8i1.5553
ANALISIS PENGARUH RETURN ON ASSET (ROA), BIAYA OPERASIONAL TERHADAP PENDAPATAN OPERASIONAL (BOPO), SUKU BUNGA, FINANCING TO DEPOSITS RATIO (FDR) DAN NON PERFORMING FINANCING (NPF) TERHADAP TINGKAT BAGI HASIL DEPOSITO MUDHARABAH (STUDI EMPIRIS PADA BANK UM Novianti, Nana; Badina, Tenny; Erlangga, Aditia
Esensi: Jurnal Bisnis dan Manajemen vol. 5, No. 1, April 2015
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (755.97 KB) | DOI: 10.15408/ess.v5i1.2333

Abstract

Level of profit sharing given by Islamic Banks which is one factor public appeal to save funds in the products of Islamic Banks but in level of profit sharing for giving of Islamic Banks still refers to the rate of Conventional Banks. Still referring to Conventional Bank interest rates make people still think that the same Islamic Banks with Conventional Banks. This research purpose to analyze the effect of financial ratios and interest rate to the level of profit sharing of mudharabah deposits Islamic Banks in Indonesia. The population used is the quarterly financial statements throughout Islamic Banks in Indonesia 2011-2013. Selection of the samples tested in this study using purposive sampling method, 6 selected Islamic Banks. Analysis tools in this study is used multiple regression analysis using SPSS 19.0 software. The variables used in this study are Return On Asset (ROA), BOPO, Interest Rate, Financing To Deposits Ratio (FDR) and Non Performing Financing (NPF) as the independent variable, and level of profit sharing mudaraba deposits as the dependent variable. Partial results show that Return On Asset (ROA) and Financing To Deposits Ratio (FDR) significant positive effect on level of profit sharing mudaraba deposits while the BOPO, Interest Rate and Non Performing Financing (NPF) have no effect.DOI: 10.15408/ess.v5i1.2333
DETERMINAN YANG MEMPENGARUHI PEMBIAYAAN MURABAHAH PADA PERBANKAN SYARIAH DI INDONESIA Ali, Herni; Miftahurrohman, Miftahurrohman
Esensi: Jurnal Bisnis dan Manajemen Vol 6, No 1 (2016)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (940.888 KB) | DOI: 10.15408/ess.v6i1.3119

Abstract

Determinants of Murabahah Financing in The Indonesian Islamic Banking IndustryThe purpose of this research is to analyze the influence of the Third Party Funds (DPK), Non Performing Financing (NPF), Capital Adequacy Ratio  (CAR), Return on Asset (ROA), Operational Efficiency Ratio (BOPO), Inflation, Credit Interest Rate and Gross Domestic Product (GDP) to volume of Murabahah financing in sharia banking. The analysis method used is multiple linier regressions. The result of this study shows that:  Third Party Funds (DPK), Return on Assets (ROA), Inflation and GDP are positively influence to Murabahah Financing. For Capital Adequacy Ratio (CAR) and Credit Interest Rate is partially significant negative influence to Murabahah Financing. While NPF and BOPO does not influence to Murabahah FinancingDOI: 10.15408/ess.v6i1.3119
PERAN KOMPLEKSITAS TUGAS DALAM HUBUNGAN KOMPETENSI, INDEPENDENSI, DAN ETIKA PEMERIKSA PAJAK DENGAN KUALITAS HASIL PEMERIKSAAN Mulyani, Susi Dwi; Purnomo, Triwahyudi Heru
Esensi: Jurnal Bisnis dan Manajemen Vol 9, No 1 (2019)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (333.243 KB) | DOI: 10.15408/ess.v9i1.13146

Abstract

The objective of this study empirically analyzes the influence of Competence, Independence, and Tax Auditor Ethic to Tax Audit Quality with Task Complexity as Moderating Variable. This research uses primary data. The population of respondends in this research is tax auditors who worked on Madya Tax Office in Region of Jakarta with minimal work experience is one year. Primary data collection method used is questionnaire method. The data are analyzed by Moderated Regression. The results show that Independence and Tax Auditor Ethic have a positive impact on the Tax Audit Quality while Competence and Task Complexity have no impact on the Tax Audit Quality. The results also show that Task Complexity can weaken the influence of Independence on the Tax Audit Quality but Task Complexity cannot moderate the influence Competence and Tax Auditor Ethic on the Tax Audit Quality.
ANALISIS PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UUMUM (DAU) DAN INFLASI TERHADAP PERTUMBUHAN EKONOMI DI KABUPATEN/KOTA PROPINSI JAWA TENGAH Putri, Zuwesty Eka
Esensi: Jurnal Bisnis dan Manajemen Vol. 5, No. 2, Oktober 2015
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (751.192 KB) | DOI: 10.15408/ess.v5i2.2340

Abstract

This research was aimed to analyze the effect of own-source revenue, general allocation grant, and inflation to economic growth in distric or urban Province of Central Java from 2011 to 2014. This research used secondary data which collected from Statistic Indonesia (BPS) of Central Java. The research uses multiple regression analysis method The result of this research show that: (1) own-source revenue has significant influence on economic growth in distric or urban Province of Central Java. (2) general allocation grant has no significant effect on economic growth distric or urban Province of Central Java. (3) Inflation has no significant effect on economic growth distric or urban Province of Central Java distric or urban Province of Central Java. (4) own-source revenue, general allocation grant, and inflation together (simultaneously) has significant influence on the economic growth in the district or urban of Central Java.DOI: 10.15408/ess.v5i2.2340

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