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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 4, No 2 (2014): Agustus 2014" : 10 Documents clear
SIKLUS HIDUP PERUSAHAAN DAN KONSERVATISME AKUNTANSI Nur Wachidah Yulianti
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 | DOI: 10.15408/ess.v4i2.1967

Abstract

This research analyzes influence of corporate life cycle to accounting conservatism. Corporate life cycle consists of start up, growth, mature and decline phase. This research used 90 sample corporates from secondary sector at Indonesia Stock Exchange (IDX) in 2011. The result of this research shows that corporates sample on mature phase did accounting conservatism in order to stay on that phase and never fell down on decline phase. But, corporate samples on growth phase didn’t do accounting conservatism because they needed more financing. This research expected to give an empirical evidence about influence corporate life cycle to accounting conservatismDOI: 10.15408/ess.v4i1.1967
ANALISIS PERPAJAKAN SEBELUM DAN SETELAH PENERAPAN SISTEM BADAN LAYANAN UMUM (BLU) TERHADAP ADMINISTRASI PERPAJAKAN DAN TINGKAT KEPATUHAN WAJIB PAJAK (Studi Kasus UIN Syarif Hidayatullah Jakarta) Ay Maryani
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 | DOI: 10.15408/ess.v4i2.1958

Abstract

The purpose of this study was to describe differences in the administration of the taxation system and assess the level of taxpayer compliance and the impact on administration of the taxation and taxpayer compliance level at UIN Syarif Hidayatullah Jakarta before and after applying the system of Public Service Agency. This research is a case study conducted using descriptive method with qualitative approach. These results indicate the general impact there are differences in the administration of the taxation system and taxpayer compliance level from the application of Public Service Agency positive impact on the administration of the tax administration and taxpaye compliance level.DOI: 10.15408/ess.v4i2.1958
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 | 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 
PENGARUH KARAKTERISTIK TUJUAN ANGGARAN TERHADAP TINGKAT PENYERAPAN ANGGARAN DENGAN PENGAWASAN INTERNAL SEBAGAI VARIABEL MODERATING Yustini, Santi
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 | DOI: 10.15408/ess.v4i2.1959

Abstract

This study examines the effect of budgetary goal characteristics to budget realization rate with internal control as a moderating variable. Respondents in this study are head of division in the Islamic State University Syarif Hidayatullah Jakarta. Convenience sampling method used in this research, while multiple regression and moderate regression analysis used to data analizing. The results show that budgetary participation, budgetary evaluation, budgetary feedback, budget goal clarity and budget goal difficulty  simultaneously and significantly influence budget realization rate, and the result of analysis partially on an independent variable is not influencing to budget realization rate. And Internal control can’t be a moderating variable for budgetary participation.DOI: 10.15408/ess.v4i1.1959 
THE ROLE OF ZAKAH AND BINARY ECONOMICS IN POVERTY REDUCTION Muniaty Aisyah
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 | DOI: 10.15408/ess.v4i2.1964

Abstract

Poverty reduction remains the most important challenge for every countries. Zakah, as an Islamic faith-based institution, is a strategic tool for combating poverty.  This study aims to identify the role of zakah and compare its principles with an overview of the characteristics and practices within binary economics which also provides a systemic solution for poverty. The study shows that zakah has an essential role to  the economic growth and poverty reduction in Muslim community, as well as, binary economics which also offers a way of enhanching everyone’s economic well-being and fundamentally different from all forms of conventional economics.DOI: 10.15408/ess.v4i1.1964
ANALISIS DAN IMPLEMENTASI MIKROTIK ROUTER BOARD RB450G UNTUK MANAJEMEN JARINGAN (STUDI KASUS : BADAN PENGKAJIAN DAN PENERAPAN TEKNOLOGI SUB BALAI BESAR TEKNOLOGI ENERGI (B2TE-BPPT) SERPONG) Rahmat Rizkiyanto
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 | DOI: 10.15408/ess.v4i2.1960

Abstract

The importance of a management of the network in B2TE and optimize use of existing network devices. During this time, the network system that is running can’t be managed properly. There are still problems, especially related to topology, traffic network system, bandwidth, access rights, and the login process. On the basis of these, carried out an analysis and implementation of development using Network Development Live Cycle (NDLC) with activity analysis, design, prototype simulation, implementation, monitoring, and management. Development method is applied to solve problems that occur. Data collection methods used are the methods of observation and interviews with the B2TE and do a similar study. To resolve issues related to topology, topology implemented using the router board. For traffic network system, load balancing system implemented by the method of Per Connection Classifier (PCC). Queue tree with Hierarcial Token Bucket (HTB) method and Per Connection Queue (PCQ) and hotspot system is applied to solve problems related to bandwidth and permissions. Single sign-on system (SSO) with Open LDAP and RADIUS functioned to minimize the use of username and password during the login process. From the test results of the implemented system, the selection router board it is appropriate to handle the problem topology. Load balancing with the PCC method, queue tree with HTB and PCQ methods and systems hotspot capable of answering traffic problems on the issue of network systems, bandwidth, and permissions. While the system SSO is capable of handling problems login process. For further development, it is expected that the system has been running for bandwidth management rule can be added to separate the local and international bandwidth. Then, for security, made ​​the policy in terms of access to the IP address and port. In terms of permissions, can be applied to the scheduling of access to certain sites. For the development of SSO, can be applied SSO system that can access multiple applications.DOI: 10.15408/ess.v4i1.1960
PROGRAM APRESIASI BAGI PEMERINTAH DAERAH (PEMDA) DALAM MELAKSANAKAN TATA KELOLA (GOOD GOVERNANCE) GUNA MEMAJUKAN KEPARIWISATAAN DI DAERAH Ismayanti Ismayanti; Titin Astuti; Ina Djamhur; Sutyastie Soemitro Remi
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 | DOI: 10.15408/ess.v4i2.1962

Abstract

The success of region is largely determined by the commitment of the local government in the development of tourism. Good governance will certainly provide prosperity for the community. This first year multi-disciplinary research has a purpose: to design blueprint appreciation program for local governments that are committed in developing regions of Tourism through good governance and delivering award of appreciation to the government. This study examines several aspects of appreciation  through commitment identification and governance survey using analytical methods of AHP. Tourism appreciation blueprint is implemented with program testing. The results achieved is the publication and implementation of the blueprint of appreciation in cooperation with the Eljohn Publishing through Travel Club Tourism Award 2012 from the magazine Travel Club. The results is 40 nominees from the provincial governments, district and city governments. From the nominees, it is determined the winner of the provincial government consisting of 3 province, 9 city and 13 district government. Positive implications occurs after administration of appreciation and local prideness increases when each winner received awars and regional leaders gave speech in front of live audience and broadcasting live all over Indonesia. Besides these, dignity of each government showed in local and national publications in the electronic media and print media. Of these positive implications, it is recommended to conduct a similar program on a regular basis and measured the impact of the annual tribute to the development of tourism in the area so that the program becomes one measure the progress of regional tourismDOI: 10.15408/ess.v4i1.1962
PENGARUH KOMITMEN PROFESIONAL DAN SOSIALISASI ANTISIPATIF MAHASISWA AUDIT TERHADAP PERILAKU WHISTLEBLOWING Fitri Yani Jalil
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 | DOI: 10.15408/ess.v4i2.1965

Abstract

This study examines the anteceden of whistleblowing behavior by the professional commitment and anticipatory socialization student audit. It’s extend Elias (2008) and criticizes on the mismatch between the hypothesis with testing tools are used, so that the results can’t answer hypothetical appropriately. The used data is 104 of accounting students who have taken the course of auditing. Hypothesis testing used multiple regression test and t-test, with the previous factor analysis. The result indicates that professional commitment have significant effect on whistleblowing. The results also showed no significant difference to the level of anticipatory socialization respondents to whistleblowing. This study provides in addition to the audit literature by doing different test levels of professional commitment and anticipatory socialization student audit of whistleblowing behavior.DOI: 10.15408/ess.v4i1.1965
PERHITUNGAN IDLE CAPACITY DENGAN MENGGUNAKAN CAM-I CAPACITY MODEL DALAM RANGKA EFISIENSI BIAYA PADA PT X Muammar Aditya
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 | DOI: 10.15408/ess.v4i2.1961

Abstract

Aim for this research are to analyze capacity cost which incure from company production machines and human resources whose operate the production machine using CAM-I capacity model. CAM-I capacity model is an approach which focus  upon how to manage company resources. This research initiated at PT X which focus to production activity that used small mixer machine, extruder machine, oven drying machine, enrober machine, pan coting machine which consist of hot and cold pan coating machine, and packing machine which consist of vertical packing machine and horizontal packing machine as well as human resources that operates those machine. This research focus on rate capacity, productive capacity, idle capacity, and nonproductive capacity to measure capacity cost. Result of this research shows most of the capacity owned by either by production machine or human resources are not utilized to its maximum potential. There are need to reduce capacity cost owned by production machine and human resoures to increase the product sales but if its unachieveable there will be need to increase efficiency from production machine and human resources by reducing their quantityDOI: 10.15408/ess.v4i1.1961
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEMISKINAN DI INDONESIA Yoghi Citra Pratama
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 | DOI: 10.15408/ess.v4i2.1966

Abstract

The purpose of this study is to determine the factors that affect poverty in Indonesia. The method used in this study is a multi-linear regression, which is an analysis tool that is used to see the effect of the independent variables which are, the level of income per capita, the rate of inflation, the level of household consumption, level of education, human development index (HDI) and the poverty level as dependen variable. The data used in this study is secondary data of 33 provinces in Indonesia in 2012. From the study it can be concluded that the variable income per capita, inflation, education level human development index (HDI) and consumption  simultaneously affects variable rate of poverty, it can be seen from the test that showing the level signifkansi f <0.05. And from R square is known that the independent variable can explain the poverty rate by 56 percent and the remaining 44 percent would be explained by other variables whose not examined in this studyDOI: 10.15408/ess.v4i1.1966

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