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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 9 Documents
 1 
Search results for , issue "Vol. 4, No. 3, Desember 2014" : 9 Documents clear
Asuransi Syariah dalam Praktik (Studi Analisis Terhadap Shariah Compliance) Desmadi Saharuddin
Esensi: Jurnal Bisnis dan Manajemen Vol. 4, No. 3, Desember 2014
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v4i3.2438

Abstract

The prohibition against gharar, gambling, and riba, is aimed to distance people from the act of taking property or the property of another by any wrongful means. In order to ensure those prohibited practices not happened in the company’s operations, syari’ah insurance company implements rules derived from the teachings of Islam. When conventional insurance can’t be separated from the elements of gharar, gambling, riba, riswah, and zhulm, the operation of  syaria’ah insurance must be free from the prohibited practices, whether it is in the element of contract, product, investment, re-insurance, policy, marketing, or claims settlement. When conducting business with customers, syari’ah insurance must also be free from any transactions that contain elements of khidâ ', ghaban, tadlis, jahala, khiyânah, riswah, ihtikar. For syari’ah insurance to be free from those that are forbidden, the operation should not only focused on enforcing Islamic contract, products and systems alone, but also utilizes trusted human resources. Without the human resources that understand mu'amalah Shari'ah and Islamic law, the Islamic contracts will be easily diverted. Whatever the argument, there are chances that can create inconsistent practices with the basic foundation in Islamic financial institutions without exception on syari’ah insurance.DOI: 10.15408/ess.v4i3.2438
Pengaruh Pemahaman Akuntansi, Pemanfaatan Sistem Informasi Akuntansi dan Peran Internal Audit Terhadap Kualitas Laporan Keuangan (Survey pada Koperasi Pegawai Republik Indonesia Kota Bandung) Purwanti, Meilani; Wasman, Wasman
Esensi: Jurnal Bisnis dan Manajemen Vol. 4, No. 3, Desember 2014
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v4i3.2434

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar pemahaman akuntansi, pemanfaatan system informasi akuntansi dan peran internal audit mempengaruhi kualitas laporan keuangan Se-Wilayah kota Bandung secara simultan dan secara parsial. Unit analisis yang diamati adalah pegawai yang bekerja pada Koperasi Pegawai Republik Indonesia di Bandung dengan responden sebanyak 50 supervisor yang bekerja pada KPRI Se-Wilayah Bandung. Metode statistik yang digunakan dalam penelitian ini adalah statistic inferensial, adapun jenis penelitian yang digunakan adalah penelitian Deskriptif Verifikatif. Sampel yang digunakan adalah sampel jenuh. Alat analisis yang digunakan dalam penelitian ini menggunakan regresi linier berganda dengan bantuan software SPSS 16.0. Hasil penelitian deskriptif menunjukan dalam pengujian hipotesis secara parsial variable bebas yang diuji yakni Pemahaman Akuntansi (X1), pemanfaatan system informasi akuntansi (X2) dan Peran Internal Audit (X3) terhadap variable Kualitas laporan keuangan (Y), dimana melalui uji t dengan uji dua pihak pada taraf α = 5%. Berdasarkan hasil analisis yang dilakukan Pemahaman Akuntansi (X1) memiliki pengaruh positif signifikan terhadap Kualitas Laporan Keuangan (Y). Pemanfaatan Sistem Informasi Akuntansi (X2) memiliki pengaruh positif signifikan terhadap Kualitas Laporan Keuangan (Y),  variabel Peran Internal Audit (X3) memilki pengaruh yang signifikan terhadap variable Kualitas Laporan Keuangan (Y). Dengan demikian ketiga variable independen berpengaruh positif signifikan terhadap kualitas laporan keuangan.DOI: 10.15408/ess.v4i3.2434
Pengaruh Partisipasi Anggaran, Komitmen Organisasi, Gaya Kepemimpinan Terhadap Kinerja Manajerial Putri, Zuwesty Eka
Esensi: Jurnal Bisnis dan Manajemen Vol. 4, No. 3, Desember 2014
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v4i3.2439

Abstract

The purpose of this research was to analyze about the effect of budgetary participation, organizational commitment, and leadership styles on managerial performance.This is used primary data by the quetionnaries. Questionneries were distrubuted to principal, vice principal, along with his staff  involved in the preparation of the budget at a junior high school in South Tangerang as much as 54 quetionnaries. Number of quetionnaries returned was 43 quetionnaries. Sampling method used convinience sampling. The analysis method to examine hypothesis was regression analysis From the results of multiple regression, generate hypotheses such as the following,  that is: 1) Participation budget significant influence on managerial performance, 2) Organizational Commitment  significant influence on managerial performance, 3) Leadership style have no significant influence on managerial performance, 4) Budgetary participation, Organizational Commitment, and  leadership styles similarity significant influence on managerial performanceDOI: 10.15408/ess.v4i3.2439
Perencanaan Syariah Muslim Kamil
Esensi: Jurnal Bisnis dan Manajemen Vol. 4, No. 3, Desember 2014
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v4i3.2435

Abstract

Any individual or any organization definitely requires planning in a variety of activities. Good planning is not based on sharia, or Islamic-based (conventional) basically has a lot in common, in addition to also have many differences. In this article the author intends to explain the concept - the basic concept of sharia perenaaan well as its association with the concept of conventional planning. Thing - the most important thing in this article is a discussion about the basic concepts, principles, vision, mission, the laws, the feasibility and planning stages in sharia Planning sharia is essentially the same as planning in general, the difference principle is the 'value - value' that surrounded him. Because it takes a lot of socialization and continuing on the planning concept of sharia.DOI: 10.15408/ess.v4i3.2435
Pengaruh Reputasi Auditor dan Mekanisme Corporate Governance Terhadap Integritas Laporan (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2008-2010) Fitri Damayanti; Rochmi Rochmi
Esensi: Jurnal Bisnis dan Manajemen Vol. 4, No. 3, Desember 2014
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v4i3.2431

Abstract

This study aims to obtain empirical evidence about the effect of auditor reputation, corporate governance mechanism (independent commissioner managerial ownership, institutional ownership) to integrity  of financial statement at  the  manufacturer  companies  in  Indonesia.  Integrity  of  financial  statement define as how far a financial statement disclosure shows truth and honest information. Independent variables used in this study were reputation auditor and corporate governance  mechanism  was  analyzed  by  independent  commissioner managerial ownership, institutional ownership. Dependent variable used in this study is integrity of financial statement was analyzed by conservatism. Study’s  sample was  manufacturer  companies  listed  in  Indonesia  Stock Exchange (IDX) period among 2008-2010. Data was collected by purposive sampling  method.  Total  56  manufacturer  companies  were  taken  as  study’s sample. The method of analysis of this research used multiple regression. The   results   of   this   research   showed   that   reputation   auditor   and independent   commissioner   had   significant   effect   to   integrity   of   financial statement. Meanwhile, Institutional ownership and managerial ownership had not significant effect to integrity of financial statementDOI: 10.15408/ess.v4i3.2431
Pengaruh Mekanisme Corporate Governance dan Kualitas Kantor Akuntan Publik Terhadap Integritas Laporan Keuangan Defriandio Rahiim; Sholiyah Wulandari
Esensi: Jurnal Bisnis dan Manajemen Vol. 4, No. 3, Desember 2014
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v4i3.2436

Abstract

The purposes of this research was to analyze the effect of corporate governance mechanisms and the quality of public accounting firms on the integrity of financial statements. This research used a sample of companies listed on the Indonesia Stock Exchange during the period 2009 to 2011. Number of manufacturing firms sampled this research were 66 companies with over 3 years of observation. Based on purposive sampling method, the total sample was 198 financial statements or annual reports. But the researchers reduced the number of samples to discard as many as 28 pieces of data outliers to improve the normality of the data, so that the end of the research the total sample is 170 financial statements or annual reports. Testing this hypothesis using multiple regression analysis. The result showed that the corporate governance mechanisms and the quality of public accounting firms have a significant effect on the integrity of financial statements.DOI: 10.15408/ess.v4i3.2436
Faktor-Faktor Yang Mempengaruhi Under-reporting of Time Ismawati Haribowo; Ismail Marzuki
Esensi: Jurnal Bisnis dan Manajemen Vol. 4, No. 3, Desember 2014
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v4i3.2433

Abstract

This research examined the influenced of time pressure, audit risk, materiality, locus of control, and turnover intention to underreporting of time. Respondent in this research were the auditors who worked at Public Accounting Firm in DKI Jakarta. The respondences of this research were 120 auditors from 25 Public Accounting Firm. The sampling method in this research was purposive sampling method, while the data analysis method used multiple regression analysis. These result that time pressure, audit risk, and materiality had influence to underreporting of time. Locus of control and turnover intention had no influence to underreporting of time. Therefore, distribution of working time, condusive working environment, close supervision in field work, familial attachment auditor and auditor’s prosperity need to be done in order to avoid audit reporting practice prior to the specified reporting period or underreporting of time.DOI: 10.15408/ess.v4i3.2433
Analisis Karakteristik, Perilaku, dan Motivasi Perjalanan Wisatawan Asal Sulawesi Utara ke Jakarta Ade Suherlan
Esensi: Jurnal Bisnis dan Manajemen Vol. 4, No. 3, Desember 2014
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v4i3.2432

Abstract

This study aims to analyze the characteristics, behaviors and motivations of tourists from North Sulawesi trip to Jakarta. The research methodology used is descriptive qualitative method. The data used is primary data and secondary data collection method through survey questionnaires, interviews, and focus group discussion.  Data analysis used SPSS statistical analysis includes frequency and cross-tab analysis, and SWOT analysis. The results of this study of which are domestic tourists from North Sulawesi classified as "Upper Market" and prestigious tourist fond of, and impressed consumptive, hedonist, shopping, parties and meals. Travelers from North Sulawesi like to go to some of the famous tourist destinations. Travelers from North Sulawesi more confident when to travel alone in the country. The main obstacle is the lack of information about Jakarta especially for the people of North Sulawesi, unavailability of brochures about Jakarta in service, not available tourist maps. Information about the attractions that can be visited very minimal and should be provided free of charge such as tourist information facilities at the airport, in the center of the crowd, tourist destination, and so on. Packaging destination must be continuously improved; Jakarta is highly prestigious for the people of North Sulawesi.DOI: 10.15408/ess.v4i3.2432
Pemanfaatan Aplikasi Facebook Dalam Membangun E-Learning Dengan Metode Asynchronous Collaborative Learning di Politeknik Cilacap Gusti Darma Yudha
Esensi: Jurnal Bisnis dan Manajemen Vol. 4, No. 3, Desember 2014
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v4i3.2437

Abstract

The development of information systems in human life along with the of human civilization itself until finally getting to know the term information technology. Pay attention to the development of such information, we will study briefly the history of information technology in an effort to get the integrity of science and knowledge about information technology. History of technology we can divide into pre-history, past history, and modern times. The utilization of ICT in learning in Indonesia has had a long enough history. Initiative hosted the radio broadcast education and educational television is an attempt do the dissemination of information to the education units are scattered throughout the archipelago. This is a manifestation of consciousness to optimize the domestication of technology in helping the learning process of the community. Along with the need for methods and concept learning is more effective and efficient, the utilization of information technology for education was not inevitable. The concept would later be known as e-learning brings the influence of conventional education, to the process of tranformasi in digital form, either generally contents (contents) and his system. This research aims to apply and implement the concept of e-learning is a teaching and learning that enables tersampaikannya learning materials to students using internet media. With the e-learning is expected to facilitate the teaching and learning process is conducted without limited location, time and costs. The method is done by charging a questionnaire to find out the needs of the user that there is a facebook application and utilization in building E-learning applications. The programming is done with the PHP language and customize with FBML is a framework from Facebook itself. Research results is a system application that will be used in assisting the process of teaching and learning online. This application can support distance learning. This application runs in the facebook application that is very easy to be accessed by the user, which the user is a student and lecturerDOI: 10.15408/ess.v4i3.2437

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