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INDONESIA
ESENSI: JURNAL BISNIS DAN MANAJEMEN
Published by Universitas Islam Negeri Syarif Hidayatullah Jakarta
ISSN : 20872038     EISSN : 24611182     DOI : 10.15408/ess
Core Subject : Economy,
Economics, Econometrics & Finance
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 (May and November). The aim of the journal is to disseminate the accounting, business, finance, and management researches done by researchers both from Indonesian and overseas.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
 1 
Search results for , issue "Vol 10, No 2 (2020)" : 10 Documents clear
Peran Kebijakan Dividen Dalam Memediasi Profitabilitas dan Kebijakan Pendanaan Terhadap Nilai Perusahaan Desire Nur Addin Afeeanti; Indah Yuliana
Esensi: Jurnal Bisnis dan Manajemen Vol 10, No 2 (2020)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v10i2.16165

Abstract

This study examines the role of dividend policy in mediating profitability and leverage on firm value. The method used in this research is Structural Equation Modeling-Partial Least Square (SEM-PLS) to test the relationship between variables. This study uses data on annual report of go-public companies in 2014-2018 period. ROE and ROA are independent variables (X1), DER and DAR are independent variables (X2). While PER and PBV are the dependent variables and DPR and DY are intervening variables. This study resulted in profitability and leverage has positive and significant effect, but the dividend policy negative and no significant effect on firm value. Profitability has positive and significant effect, but leverage has a significant negative effect on dividend policy. Dividend policy has not been able to mediate between profitability and leverage on firm value.
Determinan Market Share Perbankan Syariah di Indonesia Eliana, Eliana; Zarman, Nazri; Ismuadi, Ismuadi; Astuti, Intan Novia; Ayumiati, Ayumiati
Esensi: Jurnal Bisnis dan Manajemen Vol 10, No 2 (2020)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v10i2.18601

Abstract

Sharia banking is currently very popular with the Indonesian people, so to prepare for this increasingly selective business competition, Islamic Commercial Banks are required to improve their company performance so that investors are attracted to invest. This study aims to determine the effect of BOPO, ROA, NPF, and DPK on the market share of Islamic banking in Indonesia. The samples used were BUS and UUS with 52 data. Multiple linear regression is used as an analysis technique to produce a detailed description of the relationship of each variable used. The regression results tell that BOPO and DPK have no significant effect on market share, while ROA and NPF have a positive and significant effect on market share in Islamic banking in Indonesia.
Analisis Technology Acceptance Model (TAM) Terhadap Penggunaan Aplikasi Gojek Pada Mahasiswa Di Kota Palembang Mardhiyah, Nyayu Sakinatul; Rusydi, M; Azwari, Peni Cahaya
Esensi: Jurnal Bisnis dan Manajemen Vol 10, No 2 (2020)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v10i2.16455

Abstract

This research aims to find out how technology in the form of gojek can be well received by colleges in Palembang. The framework has been developed based on the TAM and TRA with quantitative research methods in the form of SEM Amos 21. The results of the research are usefulness and ease of use have a positive and significant effect on behavioral intention of use, usefulness, ease of use and behavioral intention of use have a positive and significant effect on actual system use, the last usefulness and ease of use have a positive and significant effect on actual system use through behavioral intention of use. Based on these results it can be concluded that the subject has been well received by Palembang colleges through TAM and TRA as the grand theory.
Ukuran Perusahaan Memoderasi Pengaruh Capital Intensity dan Profitabilitas Terhadap Agresivitas Pajak Agung Budi Utomo; Giawan Nur Fitria
Esensi: Jurnal Bisnis dan Manajemen Vol 10, No 2 (2020)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v10i2.18800

Abstract

 The research aims to determine the influence of capital intensity and profitability on tax aggressiveness using the company size as moderation variables. The research object is a mining company listed on the Indonesia Stock Exchange (IDX) from 2016 to 2018. The number of companies sampled in this research was 25 companies with 3 years of observation time over selected with purposive sampling techniques. The data analysis used statistical analysis in the form of multiple linear regression tests. This study showed that simultaneously the variable capital intensity, profitability and size of the company affected the tax aggressiveness. Partial capital intensity and company size have a negative effect on tax aggressiveness, while the profitability has no effect on tax aggressiveness. Otherwise, based on the moderated regression analysis (MRA) test, the company size variable can moderate the influence of capital intensity on the tax aggressiveness. Size can not moderate the influence of profitability on the tax aggressiveness.
Pengujian Beta Konsumsi dan Implikasinya Terhadap Imbal Hasil Saham Syariah di Indonesia dengan Mempertimbangkan Variabel Makro Ekonomi Anita Anita; Ratu Humaemah; Asep Dadan Suganda
Esensi: Jurnal Bisnis dan Manajemen Vol 10, No 2 (2020)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v10i2.18383

Abstract

This study aims to determine the effect of consumption beta on Islamic stock returns. The research model used Breeden's (1979) CCAPM model by adding macroeconomic variables as control variables in the first regression test. The sample selection used a purposive sampling technique and obtained 27 active Islamic stocks listed on the JII index during 2019. The data and information collected are historical data, namely the monthly closing price of the JII Islamic stock index, Gross Domestic Product Data, Inflation data and SBI interest rates. . The use of macroeconomic variable data is an effort to obtain a Goodness of fit model so that it is able to produce estimates in accordance with the actual value. The beta coefficient value obtained in the first test then carried out the second stage regression. The results prove that there is a negative influence between consumption beta on the average yield of Islamic JII stocks of 21.56%, with a consumption variable value of -0.046894 and a significant T value of 0.0147 <0.05. Thus, this research briefly proves that the CCAPM Breeden model (1979) applies to the JII Islamic stock index on the Indonesia Stock Exchange for the period 2019.
Locus of Control Memoderasi Pengganggaran Partisipatif terhadap Kinerja Manajerial (Studi Pada Pemerintah Daerah Kota Ternate) Iwan S. Seber; Irsad Muhammad
Esensi: Jurnal Bisnis dan Manajemen Vol 10, No 2 (2020)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v10i2.18859

Abstract

This study examines the effect of participatory budgeting on managerial performance with locus of control as a moderating variable. Proposional random sampling is a technique used in this study. There were 108 state civil servants within the regional apparatus organization in the city of Ternate as respondents in this study. The results of statistical tests show that the locus of control variable moderates the relationship between participatory budgeting and managerial performance. Partially, participatory budgeting has an effect on managerial performance. The implication of this research is that it can be used by regional apparatus organizations to design budget planning arrangements in the city of Ternate. 
Pengaruh Suku Bunga Kredit dan Risiko Kredit terhadap Return On Asset dengan Pendapatan Bunga sebagai Variabel Intervening Sely Megawati Wahyudi; Nona Lice Pota Buga
Esensi: Jurnal Bisnis dan Manajemen Vol 10, No 2 (2020)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v10i2.18910

Abstract

This study was conducted to examine the effect of lending rates, net performance loans, interest income on return on asset (ROA). The population in this study is a finance company listed on the Stock Exchange in 2015-2019. The sample was determined by a porposive sampling method – 65 samples. The data used are secondary data obtained from the IDX gallery.  The hypothesis in this study was tested using path analysis to determine the direct and indirect effects of the independent variables used on the dependent variable. The results of this study indicate that partially lending rates have a significant influence on interest income, while credit risk which is proxied by Net Performance Loan (NPL) has no significant effect on Interest Income. Credit Interest Rates do not have an effect on Return On Assets (ROA), while Credit Risk which is proxied by Net Performance Loan (NPL) has a significant negative effect on Return On Assets (ROA) and Interest Income has a significant positive effect on Return On Asset (ROA). The indirect relationship between lending rates and credit risk with Return On Assets (ROA) by using interest income as an intervening get significant results.
Pengaruh Intellectual Capital dan Corporate Social Responsibility terhadap Nilai Perusahaan dimoderasi oleh Kinerja Rilla Gantino; Leli Ruliati Alam
Esensi: Jurnal Bisnis dan Manajemen Vol 10, No 2 (2020)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v10i2.18858

Abstract

Competitive advantage through the use of knowledge and creating a good image through CSR activities is needed to face competition. Many companies have moved from resource based to knowledge base. Companies that are able to innovate and are able to create a good image will make consumers loyal and have an impact on improving performance. Increased performance will provide hope for investors and potential investors towards the company so that the company's value will increase, which is indicated by rising stock prices. This study aims to analyze the effect of intellectual capital and corporate social responsibility on firm value with company performance as a moderator variable in the basic and chemical industries listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period. Hypothesis testing results showed that simultaneous intellectual capital and corporate social responsibility affect the value of the company, partially intellectual capital affects the value of the company and financial performance succeeded in moderator the relationship between them, corporate social responsibility affects the company value, in addition simultaneously financial performance succeeded in moderator the relationship between intellectual capital and corporate social responsibility to the value of the company, partially financial performance succeeded in moderator the relationship between intellectual capital to the value of the company, while partially financial performance was not able to moderate the relationship between cororate social responsibility and corporate value.
Human Resources Transformation in the Digitalization Professional Era in North Sumatera Lailan Tawila Berampu; Windy Dian Sari
Esensi: Jurnal Bisnis dan Manajemen Vol 10, No 2 (2020)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v10i2.18477

Abstract

The readiness of the Province of Sumatera utara in the era of digitalization in the face of free market competition inevitably starts from the transformation of human resources (HR). Digital HR transformation is very important in an era where technological disruption is the usual norm where revolutionary changes occur but also the phenomenon of evolution in organizations. In addition to digitalization, the transition to business with technology at the centre also requires changes in technology, education, skills and organizational innovation. This cannot be denied, including the government in increasing human resources is one way that can be done to be able to compete in the international world. This study is intended to obtain data and information about the transformation of HR in Sumatera utara in order to increase competitiveness in the digital era. The transformation of HR in Sumatera utara in the digital era was shaped by the dimensions of the technology and innovation.
Stock Valuation Analysis of Islamic Bank in Related to Forming Holding Anton Adventus Kacaribu
Esensi: Jurnal Bisnis dan Manajemen Vol 10, No 2 (2020)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v10i2.18857

Abstract

This study aims to estimate the fair value of equity per share and to analyze undervalued or overvalued value of the company PT. Bank BRI Syariah Tbk. Result on this study combine market approach, book value approach and discount of future cash flow approach, so it can deliver comprehensive result. On the other side, this study or valuation specialize on financial industry due to uniqueness and complexity of the industry. PT. Bnk BRI Syariah Tbk was chosen, because of the plan ot the ministry of state-owned enterprises of the Republic of Indonesia to merge 3 sharia banks such as PT Bank BRI Syariah Tbk, PT Bank Syariah Mandiri, and PT Bank BNI Syariah. Only, PT Bank BRI Syariah is public company. This research is a descriptive analysis, the data and information used are secondary data from PT Bank BRI Syariah Tbk through its annual report, while other data used come from data and reports from other supporting institutions. This study uses three methods to value the share, free cash flow to equity, relative valuation, and abnormal earning. The conclusion is fair value of PT Bank BRI Syariah Tbk is IDR 482.47, so the value is undervalued.

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