ESENSI: JURNAL BISNIS DAN MANAJEMEN
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.
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<![CDATA[Akuntansi Lingkungan Sebagai Suatu Sistem Informasi: Studi Pada Perusahaan Gas Negara (PGN) ]]>
<![CDATA[Anak Agung Gde Satia Utama]]>
<![CDATA[ Esensi: Jurnal Bisnis dan Manajemen Vol 6, No 1 (2016) ]]>
Publisher : <![CDATA[Faculty of Economic and Business ]]>
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DOI: 10.15408/ess.v6i1.3123
<![CDATA[Environmental Accounting as Information System: Study at Perusahaan Gas NegaraThe purpose of this research is to explore environmental accounting information systems at Perusahaan Gas Negara (PGN). The specific objectives of this research are to know the company already exist to environmental accounting implementation, to obtain cost of environmental at PGN get positive significant revenue, and also describe a model of environmental accounting information systems. According to the results, PGN already exist environmental accounting. It was found in company’s annual report. The information of environmental cost get positive impact to revenue and show the model of environmental accounting information systems at PGNDOI: 10.15408/ess.v6i1.3123]]>
<![CDATA[Determinan yang Mempengaruhi Pembiayaan Murabahah Pada Perbankan Syariah di Indonesia ]]>
<![CDATA[Herni Ali]]>;
<![CDATA[Miftahurrohman Miftahurrohman]]>
<![CDATA[ Esensi: Jurnal Bisnis dan Manajemen Vol 6, No 1 (2016) ]]>
Publisher : <![CDATA[Faculty of Economic and Business ]]>
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DOI: 10.15408/ess.v6i1.3119
<![CDATA[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]]>
<![CDATA[Analisis Tingkat Kesehatan Koperasi Syariah ]]>
<![CDATA[Yusuf, Burhanuddin]]>
<![CDATA[ Esensi: Jurnal Bisnis dan Manajemen Vol 6, No 1 (2016) ]]>
Publisher : <![CDATA[Faculty of Economic and Business ]]>
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DOI: 10.15408/ess.v6i1.3124
<![CDATA[Analysis of Islamic Cooperatives SoundnessThe purpose of this study is to investigate and assess the level of health Islamic financial services cooperatives as Islamic microfinance institutions and to measure its overall performance, so the sharia cooperative can continue to improve to improve its quality. This study uses qualitative and quantitative methods. This assessment tool is an adaptation of the method of CAMEL customized with a few extras such as aspects of sharia. The object of this study is a cooperative financial services BMT Sharia al Munawwarah. The findings from this study that the co-operative Financial Services Syariah BMT Al Munawwarah categorized as cooperative healthy enough. But there are some things that do not meet the criteria of soundness. Weaknesses that need to be improved on the aspects of sharia supervisory function, but can be addressed by improving the quality of human resources both supervisors, administrators and managers. Thus the assumption Cooperative sharia was unprofessional and not well manajemenya is the assumption that less preciseDOI: 10.15408/ess.v6i1.3124]]>
<![CDATA[Determinan yang Mempengaruhi Pengungkapan Laporan Keuangan Pemerintah Daerah ]]>
<![CDATA[Setyowati, Lilis]]>
<![CDATA[ Esensi: Jurnal Bisnis dan Manajemen Vol 6, No 1 (2016) ]]>
Publisher : <![CDATA[Faculty of Economic and Business ]]>
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DOI: 10.15408/ess.v6i1.3120
<![CDATA[Determinants That Affect Regional Goverment's Financial Statement DisclosureThis research aims to analysis of factors affecting of financial statement disclosure. The population this study are financial statement of local government all of Indonesia. A total of 314 financial statement of Local Government financial statement 2014 mean of disclosure level is 64%. This result of this study shows that wealth of local government and human development has positive effect on the local government financial statement disclosure, while asset of local government has negative effect. The functional differentiation, debt financing, and intergovernmental revenue are proved to have no effect on the local, government financial statement disclosureDOI: 10.15408/ess.v6i1.3120]]>
<![CDATA[Analisis Kelembagaan Badan Wakaf Indonesia ]]>
<![CDATA[Rahmat Dahlan]]>
<![CDATA[ Esensi: Jurnal Bisnis dan Manajemen Vol 6, No 1 (2016) ]]>
Publisher : <![CDATA[Faculty of Economic and Business ]]>
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DOI: 10.15408/ess.v6i1.3125
<![CDATA[Organizational Analysis of Indonesian Waqf BoardThe emergence of the idea of cash waqf is surprising to many people, especially experts and practitioners of Islamic economics. The method used in this research is a normative legal research method (legal research). One of the objectives the need to establish Indonesian Waqf Board is to promote and develop waqf. Indonesian Waqf Board plays an active role as a regulator, motivator, mediator, and also can play a role as the administrator of waqf itself (nazhir). Therefore, it is in the case of appointment Indonesian Waqf Board membership management needs are called upon with some requirements such as having the vision and mission of commitment to develop waqf, has a working knowledge of and experience in managing waqf assets in a professional manner on a national scale.DOI: 10.15408/ess.v6i1.3125]]>
<![CDATA[Pengaruh Struktur Pasar Terhadap Profitabilitas Perbankan Syariah di Indonesia ]]>
<![CDATA[Siti Yuhanah]]>
<![CDATA[ Esensi: Jurnal Bisnis dan Manajemen Vol 6, No 1 (2016) ]]>
Publisher : <![CDATA[Faculty of Economic and Business ]]>
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DOI: 10.15408/ess.v6i1.3138
<![CDATA[The Impact of Market Structure to Profitability in The Indonesian Islamic Banking IndustryThe aim at the study to analyze the impact of market structure to the profitability of Islamic banking industry in Indonesia. The method of this research is panel regression with random effect. Data shown that Indonesian Islamic banking industry is highly concentrated, we can see the concentration ratio above 45%. The estimation result shown that the market structure –that proxied by market share- don’t have an impact on profitability in Indonesian Islamic banking industry. The control variables shown that only BOPO and NPF ratio that have an impact on profitability, otherwise the CAR and GDP growth don’t have an impact on profitability. This result shown that the SCP hypothesis didn’t happened at Indonesian Islamic banking industryDOI: 10.15408/ess.v6i1.3138]]>
<![CDATA[Pengaruh Tata Kelola Perusahaan dan Penghindaran Pajak Terhadap Manajemen Laba Pada Perusahaan Manufaktur di Indonesia ]]>
<![CDATA[Juoro Larastomo]]>;
<![CDATA[Halim Dedy Perdana]]>;
<![CDATA[Hanung Triatmoko]]>;
<![CDATA[Eko Arief Sudaryono]]>
<![CDATA[ Esensi: Jurnal Bisnis dan Manajemen Vol 6, No 1 (2016) ]]>
Publisher : <![CDATA[Faculty of Economic and Business ]]>
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DOI: 10.15408/ess.v6i1.3121
<![CDATA[The Impact of Corporate Governance and Tax Avoidance on Earning Management at Indonesian Manufacturing CompaniesThe objective of this study is to determine the impact of corporate governance and tax avoidance on earning management by Indonesian manufacturing companies listed on IDX in 2010-204. This study used board of commissioner, independent commissioner, audit committee, and managerial ownership as corporate governance’s variabel. Population of this study is Indonesian manufacturing companies listed on IDX in 2010-2014. Sample of this study are 21 companies that generated using purposive sampling method. The multiple regression analysis test showed that board of commissioner, independent commissioner and tax avoidance have positive impact on earning management. But, managerial ownership has positive impact on earning management and audit committee has no impact on earning managementDOI: 10.15408/ess.v6i1.3121]]>
<![CDATA[Peningkatan Profitabilitas Pada Industri Perbankan Go-Publik di Indonesia ]]>
<![CDATA[Adi Santoso]]>
<![CDATA[ Esensi: Jurnal Bisnis dan Manajemen Vol 6, No 1 (2016) ]]>
Publisher : <![CDATA[Faculty of Economic and Business ]]>
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DOI: 10.15408/ess.v6i1.3117
<![CDATA[The Profitability Improvement at Go-Public Islamic Banks in IndonesiaThe aim at the study to examine and analyze the impact growth of profitability through its capital adequacy ratio, operating expense to operating income, loan to deposit ratio and non perfoming loan in the banking industry go public in indonesia. The results show that operating expense to operating income and loan to deposit ratio have significantly effect to return on asset while the capital adequacy ratio,and non perfoming loan not significantly effect to return on asset. Capital adequacy ratio, operating expense to operating income, loan to deposit ratio and non perfoming loan not significantly effect to return on equity. While for variable stock returns are significantly influenced only by the capital adequacy ratio, operating expense to operating income, loan to deposit ratio, return on asset and return on equity while non perfoming loan not significantly effect to stock returnsDOI: 10.15408/ess.v6i1.3117]]>
<![CDATA[Kompetensi Khas di Sektor Pariwisata ]]>
<![CDATA[Annisa Retno Utami]]>
<![CDATA[ Esensi: Jurnal Bisnis dan Manajemen Vol 6, No 1 (2016) ]]>
Publisher : <![CDATA[Faculty of Economic and Business ]]>
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DOI: 10.15408/ess.v6i1.3122
<![CDATA[The Distinctive Competencies at Tourism SectorEvery company should have powers that are not easily imitated by competitors, so that the company can be have distinctive competence. Distinctive competence within an organization include labor skills and abilities of resources. This article explains the distinctive competence and understanding of the particulars of distinctive competencies in the tourism sector. The method in this paper with study literature or librabry research of International and National journals. In tourism sectors, distictive competence can be developed with authenticity attraction, culture/heritage, infrastructure, support activities, additional facilities (shopping), entertainment, special event/festival, quality service, destination management, location, price, and security. This article is expected to be a consideration for managers to create tourist attraction. Tourist attraction is one strategies used to attract the attention of tourists. Strategies used to be different from other attractions, so that the attraction has it uniquenessDOI: 10.15408/ess.v6i1.3122]]>
<![CDATA[Pengaruh Variabel Makroekonomi terhadap Indeks Saham Syariah di Indonesia: Model ECM ]]>
<![CDATA[Yudhistira Ardana]]>
<![CDATA[ Esensi: Jurnal Bisnis dan Manajemen Vol 6, No 1 (2016) ]]>
Publisher : <![CDATA[Faculty of Economic and Business ]]>
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DOI: 10.15408/ess.v6i1.3118
<![CDATA[The Impact of Macroeconomics Variables to Islamic Stock Index in IndonesiaThis research aim is to analyze the impact of macroeconomics variable to Islamic stock’s index in Indonesia. The macroeconomic variables are BI-rate, inflation, foreign exchange, sharia Bank of Indonesia certificate and oil world price. The methods that used in this research is error correction model to analyze the short-run and long-run impact of macroeconomics variables to Islamic stock’s index. The result shown that the foreign exchange rate and sharia Bank of Indonesia certificate influence the to Islamic stock’s index in short-run. Otherwise the interest rate, shariah Bank of Indonesia certificate, and oil world price influence the to Islamic stock’s index in long-runDOI: 10.15408/ess.v6i1.3118]]>
