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[Pemodelan Efisiensi Bank di Indonesia: Perbandingan antara Bank Syariah dan Bank Konvensional ]]>
<![CDATA[Ar Royyan Ramly]]>;
<![CDATA[Abdul Hakim]]>
<![CDATA[ Esensi: Jurnal Bisnis dan Manajemen Vol 7, No 2 (2017) ]]>
Publisher : <![CDATA[Faculty of Economic and Business ]]>
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DOI: 10.15408/ess.v7i2.4989
<![CDATA[Modeling of Indonesian Banks' Efficiency: Comparative Study Between Islamic Banks and Conventional BanksThis study aims to analyze the efficiency comparison between Islamic banks and conventional banks in Indonesia in 2012-2014. The method used in this study is non-parametric approach with data envelopment analysis (DEA) and Panel data regression whereas input and output variables are treated in intermediary function. To measure the efficiency level of Islamic banks and conventional banks the independent sample t test is used. The result of the study shows that there is significant difference of efficiency between Islamic banking and conventional banking in 2012-2014. The empirical factors that affect Islamic banks and Conventional banks efficiency are ROA, CAR, and FDR variables. On the other hand, NPF results insignificantly and affects negatively towards Islamic banks efficiency. Lastly, ROA, NPL, LDR, and CAR had significantly affected Conventional banks efficiency.DOI: 10.15408/ess.v7i2.4989 ]]>
<![CDATA[Faktor Penentu Audit Report Lag Pemerintah Daerah di Indonesia ]]>
<![CDATA[Wicaksono, Aditya Kurniawan]]>;
<![CDATA[sutaryo, sutaryo]]>
<![CDATA[ Esensi: Jurnal Bisnis dan Manajemen Vol 7, No 2 (2017) ]]>
Publisher : <![CDATA[Faculty of Economic and Business ]]>
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DOI: 10.15408/ess.v7i2.5199
<![CDATA[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]]>
<![CDATA[Audit Operasional, Pengendalian Internal, dan Manajemen Pergudangan: Studi Pada Toserba Yogya ]]>
<![CDATA[Anugrah, Elsa Cintia]]>;
<![CDATA[Tugiman, Hiro]]>;
<![CDATA[Triyanto, Dedik Nur]]>
<![CDATA[ Esensi: Jurnal Bisnis dan Manajemen Vol 7, No 2 (2017) ]]>
Publisher : <![CDATA[Faculty of Economic and Business ]]>
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DOI: 10.15408/ess.v7i2.5208
<![CDATA[Operational Audit, Internal Audit and Inventory Management: Study at Toserba YogyaIn a trading company, inventory is an asset that needs to be managed properly. The objective of this study is to determine the influence of operational audit and internal control on warehouse management of Yogya Mitrabatik department store Tasikmalaya. This study is using descriptive and multiple linear regression analysis method. Sample of the study are 50 employees whoinvolved in the warehouse management and internal auditors.The study found that all of the variables have been implemented well. The operational audit and internal control influence the warehouse management significantly and simultaneously with 0.337 determination coefficient score. While partially, only internal control that significantly and positively influence on the warehouse management. This research implies that the store should increase the control of their inventory.DOI: 10.15408/ess.v7i2.5208]]>
<![CDATA[Gaya Hidup Nasabah dan Keputusan Dalam Penggunaan Kartu Kredit ]]>
<![CDATA[Muhammad Fauzan]]>
<![CDATA[ Esensi: Jurnal Bisnis dan Manajemen Vol 7, No 2 (2017) ]]>
Publisher : <![CDATA[Faculty of Economic and Business ]]>
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DOI: 10.15408/ess.v7i2.4987
<![CDATA[The Achievers Life Style and Decision to Use Credit CardThis study discusses the effect of achievers lifestyle on the decision to use credit card to customers of credit card customers of Bank Mandiri branch Pematangsiantar. The goal is to determine the effect of achievers' lifestyle with the decision to use credit cards to customers of Bank Mandiri credit card users. The number of respondents determined as many as 100 respondents. Sampling procedure is done by purposive sampling that is sampling technique based on credit card user who live in Pematangsiantar city. Mutiple linier regressions are used as technique of analysis. The results showed that the achievers lifestyle variables have a significant influence on the decision to use credit cards. From result of regression analysis known that activity and opinion variable have influence stronger than interest to decision using credit card.DOI: 10.15408/ess.v7i2.4987]]>
<![CDATA[Faktor Penentu Kinerja Manajerial: Studi Pada Perguruan Tinggi Negeri di Jakarta ]]>
<![CDATA[Efrida Yasni Nasution]]>;
<![CDATA[Hermiyetti Hermiyetti]]>
<![CDATA[ Esensi: Jurnal Bisnis dan Manajemen Vol 7, No 2 (2017) ]]>
Publisher : <![CDATA[Faculty of Economic and Business ]]>
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DOI: 10.15408/ess.v7i2.4916
<![CDATA[Determine Factor of Managerial Performance: Study at State University in JakartaThis study aims to analyse the influence of budget participation and role conflict on managerial performance, how professional orientation can moderate the relationship of budget participation and role conflict on managerial performance. This study has selected 66 lecturers from three universities (UI, UNJ dan UIN Jakarta). The data collected were analyzed using Moderated Regression Analysis (MRA). The research has resulted in the following conclusions: The budget participation does not affect the performance of managerial, The professional orientation functions as moderating variables (pure moderator) to strengthen the relationship between budgetary participation on managerial performance, The role conflict is influential on managerial performance and the professional orientation functions as moderating variables (quasi-moderator) so as to strengthen the relationship between role conflict and managerial performance.DOI: 10.15408/ess.v7i2.4916]]>
<![CDATA[Prioritizing Zakat Core Principles Criteria ]]>
<![CDATA[Aam Slamet Rusydiana]]>;
<![CDATA[Irman Firmansyah]]>
<![CDATA[ Esensi: Jurnal Bisnis dan Manajemen Vol 7, No 2 (2017) ]]>
Publisher : <![CDATA[Faculty of Economic and Business ]]>
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DOI: 10.15408/ess.v7i2.5275
<![CDATA[Prioriting Zakat Core Principles CriteriaZakat Institution (OPZ) is the intermediary organizations based on social. The entire of operating expense is taken from the zakat and infaq funds collected. The Zakat Core Principles are a starting point for the frameworks and standards of zakat-based governance best practices. The Zakat Core Principles is mainly aimed to improve the quality of the zakat systems by identifying such weaknesses in the existing of supervision and regulation. This study try to prioritize the Principles of ZCP and also the essential criteria from each level using Analytic Hierarchy Process (AHP).There are five core principles of charity principle, consisting of: regulation, supervision, collection and disbursement management, risk management, and audit and transparency. From these principles, the main priority is regulation following with audit and transparency.DOI: 10.15408/ess.v7i2.5275]]>
<![CDATA[Pemasaran, Daya Tarik Ekowisata, dan Minat Berkunjung Wisatawan ]]>
<![CDATA[Kurniawan Gilang Widagdyo]]>
<![CDATA[ Esensi: Jurnal Bisnis dan Manajemen Vol 7, No 2 (2017) ]]>
Publisher : <![CDATA[Faculty of Economic and Business ]]>
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DOI: 10.15408/ess.v7i2.5411
<![CDATA[Marketing, Eco-tourism Interest and Visitors' Interest This research aims to analyze the potential of ecological tourism interest in Cipta Gelar Traditional Village West Java Indonesia and determine interest factors that have implication on visit intention domestic visitors. This research used survey, observation and indepth interview of stakeholders. Factor analysis used to analize interest factors toward ecological tourism that have implication on visit intention of domestic visitors. Three factors was formed there are Adventure and Culture factors, Tourism Interest and Natural Beauty, and History and Social Values. From those three factors, it is only factor 1 and 3 that imfluence on visit intention with correlation value among factors more than 0,5 there are 0,641 and 0,705. Meanwhile, factor 2 has value less than 0,5 that is 0,402. It has correlation with another factors that is not included in this research.DOI: 10.15408/ess.v7i2.5411]]>
