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Contact Name
Dea Rahma Aulia
Contact Email
dea.rahmaa96@gmail.com
Phone
+6289698888849
Journal Mail Official
esensi@uinjkt.ac.id
Editorial Address
Faculty Of Economic and Business Syarif Syarif Hidayatullah State University Jakarta Jl. Ir. H. Juanda 95, Ciputat, South Tangerang, Banten-15412
Location
Kota tangerang selatan,
Banten
INDONESIA
ESENSI: JURNAL BISNIS DAN MANAJEMEN
ISSN : 20872038     EISSN : 24611182     DOI : 10.15408/ess
Core Subject : Economy,
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.
Articles 12 Documents
Search results for , issue "Vol 9, No 1 (2019)" : 12 Documents clear
Pengumuman Perhitungan Baru Indeks LQ45 dan IDX30: Apakah Ada Reaksi pada Pasar Modal Indonesia? Rizal Agus Bimantara; Ely Siswanto; Yuli Soesetio
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 | DOI: 10.15408/ess.v9i1.10642

Abstract

This study discusses whether there an influence from the announcement of the newcalculation of LQ45 and IDX30 index. This study uses indicators of abnormal return, cumulative abnormal return, and trading volume activity as a measure of market reaction. The population of this study is the companies incorporated in the IDX30 index. The sampling method uses purposive sampling method and obtained sample of 20 companies.The window period in this study is 11 days. Statistical tests using paired sample t-test and Wilcoxon sign rank test. The results of this study indicate there are no differences in the average abnormal return and trading volume activity before and after the event. There are differences in cumulative abnormal returns before and after events. This shows that investors have anticipated the news and the market has adjusted to a new balance before the announcement of the new LQ45 and IDX30 index calculations officially applied.
Peran Kompleksitas Tugas Dalam Hubungan Kompetensi, Independensi, Dan Etika Pemeriksa Pajak Dengan Kualitas Hasil Pemeriksaan Susi Dwi Mulyani; Triwahyudi Heru Purnomo
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 | 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.
Faktor Internal, Makroekonomi dan Pembiayaan Bermasalah Bank Syariah di Indonesia Ardana, Yudhistira
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 | DOI: 10.15408/ess.v9i1.10743

Abstract

Non Performing Financing is the most important issue for banks to survive. This study aims to analyze the determination of internal and external factors on Non Performing FInancing on Sharia Banking in Indonesia. This study uses Error Correction Model analysis techniques. The results show that in the short term the variables that have a significant effect on Non Performing Financing on Sharia Banking in Indonesia are inflation variables, while the Exchange Rate, Bank Indonesia Certificate of Wadi’ah, Industrial Production Index, Financing Deposite Ratio, and Capital Adequacy Ratio variables have no significant effect. In the long run the variables that are influential are Exchange Rate, Bank Indonesia Certificate of Wadi’ah, Financing Deposite Ratio, and Capital Adequacy Ratio, while Inflation and Industrial Production Index have no significant effect.
Assessing Implementation of Managerial Accounting Practices: Perspective of Pakistani SMEs Zehra, Iffat; Ahmed, Farhan
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 | DOI: 10.15408/ess.v9i1.10336

Abstract

With increasing production cost and growing local and international competition, accountants within Small and Medium Enterprises (SMEs) are largely encumbered with the onus of cost control. Through this paper, we empirically examine use and perceived importance of cost management accounting practices within Pakistani manufacturing SMEs. The cross-sectional study is conducted under descriptive research design. Findings from survey questionnaire of 44 manufacturing SMEs indicate that process costing method is widely used and complexity in production process is main difficulty faced by SMEs in product costing. Descriptive analysis indicates that SMEs mainly use product costing information to make pricing decisions of products, profitability calculation and in decision making for new products. SMEs prefer to employ conventional tools like planning and control, budgeting and strategic planning for decision making purposes. Limited sample size under descriptive analysis restricts applicability and generalizability. Our study makes novel contribution in the domain of cost management practices in SMEs since majority of literature is available on cost management practices adopted by only large corporates within Pakistan.
Komunikasi Pemasaran Terpadu dan Ekuitas Merek Gojek Indonesia Cabang Yogyakarta Novia Tri Lestari; Hani Sirine
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 | DOI: 10.15408/ess.v9i1.5898

Abstract

Companies that are able to communicate their marketing will have an impact on brand equity improvement. This study aims to examine the influence of Integrated Marketing Communications (IMC) which consists of advertising, personal selling, sales promotion, public relations and publicity, direct marketing, instructional materials and corporate design to the brand equity of Gojek Yogyakarta. The sample of this study amounted 150 respondents who are Go-Ride customers who already know IMC Gojek. The analysis technique used is multiple linear regression. The results showed that IMC influence brand equity, and partially variable of advertising, sales promotion, and corporate design having significant positive effect to brand equity. Based on the results of this study, Gojek Yogyakarta needs to increase the promotion of ideas to change attitudes and consumer behavior, increase the value of the product so as to achieve certain marketing goals, and strengthen the picture of service outlet or corporate identity for the message received by consumers through effective marketing communication channel mix.
Pengaruh Implementasi Sistem Manajemen Mutu ISO 9001:2015 Terhadap Kepuasan Peserta (Pelanggan) Dengan Mediasi Kualitas Layanan Erna Nur Ma'sumah; Layaman Layaman
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 | DOI: 10.15408/ess.v9i1.12430

Abstract

This study aims to analyze the effect of the Implementation of Quality Management Systems and Service Quality on the Satisfaction of Participants (Customers), as well as the Implementation of Quality Management Systems on Service Quality. Data collection through the distribution of questionnaires to participants of PT. Taspen. Regression analysis is used to prove the hypothesis. The results showed that the implementation of the Quality Management System and Service Quality affected the Participant Satisfaction and the Implementation of the Quality Management System affected the Service Quality. Implementation of the Quality Management System has a weak effect on Participant Satisfaction. This study also shows that the Implementation of Quality Management Systems to Participant Satisfaction is mediated by Service Quality. This result has several managerial implications.
Full Issue Vol. 9(1), 2019 Jurnal Esensi
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 | DOI: 10.15408/ess.v9i1.13632

Abstract

Full Issue Vol. 9(1), 2019
Aplikasi Pembelian Tiket Pesawat: Memahami Determinan Niat untuk Melanjutkan Penggunaan Selfira Salsabilla; Muamar Nur Kholid; Yestias Maharani
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 | DOI: 10.15408/ess.v9i1.11238

Abstract

Currently airplane passengers in Indonesia have a wide selection of airplane ticket purchase applications (PTP Application). The existence of various PTP applications in Indonesia makes it easy for users to stop using the PTP application and move to another PTP application. This study aims to identify the factors that influence the customer's intention to continue the use of PTP Application. This study uses the expectation confirmation model (ECM) by adding a trust variable. 203 respondents participated in this study. The model was tested using SmartPLS 2.0. The results of the study show that satisfaction is an important variable that influences the customer's intention to continue using PTP applications. In addition, trust and perceived usefulness have a significant positive effect on the intention to continue using PTP applications. Confirmation and usefulness perceptions have a significant positive effect on satisfaction and trust. This study discusses results of research both in relation to the theoretical and practical context.
Faktor-Faktor yang Mempengaruhi Kepuasan Konsumen Pengguna Layanan Pembelian Secara Daring: Peran Kepuasan Konsumen Sebagai Mediator Nova Christian Mamuaya; Aditya Pandowo
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 | DOI: 10.15408/ess.v9i1.12585

Abstract

The purpose of this study is to analyze the influence of several antecedents of customer satisfaction in the online shopping industry, namely site design, time savings, product variation, and shipping performance, and its consequence on customer satisfaction and word of mouth. This study uses purposive sampling with repeat buyer criteria. 100 samples qualify and deserve to be tested after testing their validity and reliability. The results showed that site design, time savings, and delivery performance significantly affected customer satisfaction. Meanwhile, site design, time savings, and product variations affect word of mouth. In addition, the results also confirm the hidden role of customer satisfaction as a partial mediating variable. Thus, the market must increase the availability of products and services to increase customer satisfaction in order to increase word of mouth activities.
Pengaruh Succession Planning, Transformational Leadership, Training Satisfaction Terhadap Turnover Intention Karyawan Pada Sektor Publik Kementerian Agama Jakarta Pusat Amelia Wanggi; Mutiara Panggabean; Tiara Puspa
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 | DOI: 10.15408/ess.v9i1.12491

Abstract

This study tries to analyze the effect of succession planning, transformational leadership, training satisfaction on employee turnover intention in the public sector of the Central Jakarta Ministry of Religion. Responding to this study, an experiment of 120 respondents from the Central Jakarta Ministry of Religion staffing company. The sampling method uses purposive sampling and uses descriptive statistical data analysis methods (average) and multiple regression analysis. In this research, succession planning, transformational leadership, and training satisfaction, were obtained negatively towards company turnover intention in the public sector, especially succession planning. From the results of this study, it was agreed by the leadership of the company to pay more attention to succession planning or management of employee talents, allow and add training and coaching for future leaders to be more transformational to provide beneficial investments in terms of employee career development.

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