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[Analisis Implementasi Pemberlakuan UU Nomor 28 Tahun 2009 (Studi Kasus Pengelolaan Penerimaan Pajak Parkir Pada Dinas Pelayanan Pajak Propinsi Daerah Khusus Ibukota Jakarta) ]]>
<![CDATA[Erniati Rizky Islamiah]]>;
<![CDATA[Erika Amelia]]>
<![CDATA[ Esensi: Jurnal Bisnis dan Manajemen vol. 5, No. 1, April 2015 ]]>
Publisher : <![CDATA[Faculty of Economic and Business ]]>
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DOI: 10.15408/ess.v5i1.2337
<![CDATA[This paper contains the analysis of the implementation of enforcement of the law number 28 of 2009, especially in the case management of parking tax revenue in Jakarta. Parking tax revenue in the Province of Jakarta for five years did not reach the target then the author would like to see how the influence of parking tax revenue in the Province of Jakarta after the application of the law number 28 of 2009. The conclusion of this paper is the implementation of Law No.28 of 2009 is essentially no direct effect on tax income in Jakarta provincial park for in the law number 28 of 2009 did not discussin detail about the voting system that is set back in the regulations that made after the application of the law. Influence the application of the law number 28 of 2009 does not provide a positive influence interms of achieving tax revenue target of new parking regulation senacted after that seen in ratio tax revenue target attainment percentage of parking up to the third quarter period after the new regulation simposed.DOI: 10.15408/ess.v5i1.2337]]>
<![CDATA[Analisis Pengaruh Return on Asset (ROA), Biaya Operasional Terhadap Pendapatan Operasional (BOPO), Suku Bunga, Financing to Deposits Ratio (FDR) dan Non Performing Financing (NPF) Terhadap Tingkat Bagi Hasil Deposito Mudharabah (Studi Empiris pada Bank Um ]]>
<![CDATA[Nana Novianti]]>;
<![CDATA[Tenny Badina]]>;
<![CDATA[Aditia Erlangga]]>
<![CDATA[ Esensi: Jurnal Bisnis dan Manajemen vol. 5, No. 1, April 2015 ]]>
Publisher : <![CDATA[Faculty of Economic and Business ]]>
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DOI: 10.15408/ess.v5i1.2333
<![CDATA[Level of profit sharing given by Islamic Banks which is one factor public appeal to save funds in the products of Islamic Banks but in level of profit sharing for giving of Islamic Banks still refers to the rate of Conventional Banks. Still referring to Conventional Bank interest rates make people still think that the same Islamic Banks with Conventional Banks. This research purpose to analyze the effect of financial ratios and interest rate to the level of profit sharing of mudharabah deposits Islamic Banks in Indonesia. The population used is the quarterly financial statements throughout Islamic Banks in Indonesia 2011-2013. Selection of the samples tested in this study using purposive sampling method, 6 selected Islamic Banks. Analysis tools in this study is used multiple regression analysis using SPSS 19.0 software. The variables used in this study are Return On Asset (ROA), BOPO, Interest Rate, Financing To Deposits Ratio (FDR) and Non Performing Financing (NPF) as the independent variable, and level of profit sharing mudaraba deposits as the dependent variable. Partial results show that Return On Asset (ROA) and Financing To Deposits Ratio (FDR) significant positive effect on level of profit sharing mudaraba deposits while the BOPO, Interest Rate and Non Performing Financing (NPF) have no effect.DOI: 10.15408/ess.v5i1.2333]]>
<![CDATA[Analisis Pengaruh Islamic Corporate Governance Terhadap Corporate Social Responsibility (Studi kasus pada Bank Syariah di Indonesia) ]]>
<![CDATA[Haribowo, Ismawati]]>
<![CDATA[ Esensi: Jurnal Bisnis dan Manajemen vol. 5, No. 1, April 2015 ]]>
Publisher : <![CDATA[Faculty of Economic and Business ]]>
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DOI: 10.15408/ess.v5i1.2338
<![CDATA[This study aims to examine the influence of Islamic corporate governance, size of the Board of Commissioners, the composition of the Board of Commissioners, Frequency of Meetings of the Board of Commissioners, the size of the Audit Committee Independent, The composition of the Audit Committee Number of Meetings Audit Committee, Profitability and Liquidity on the disclosure of corporate social responsibility (case study on the bank Sharia in Indonesia). This research is a quantitative study using scientific research in the form of positive economics. The nature and type of this research is descriptive method used is based on a survey of the literature. Data used is secondary data obtained from www.bi.go.id and corporate websites. The analytical method used is multiple linear regression analysis with SPSS version 22. The population in this study are all Islamic banks registered in Bank Indonesia during the period 2012 to 2014. While the sample is determined by using purposive sampling method in order to obtain a sample of 10 banks with observations for 3 years.Based on the results of multiple regression analysis with significance level of 5%, then the results of this study concluded: (1) Islamic Corporate Governance consisting of Existence and expertise Sharia Supervisory Board has no significant effect on the disclosure of corporate social responsibility. (2) The size of the BOC significant effect on the disclosure of corporate social responsibility. (3) The composition of the Board of Commissioners has no significant effect on the disclosure of corporate social responsibility. (4) The frequency of the number of board meetings no significant effect on the disclosure of disclosure of corporate social responsibility. (5) The size independent audit committee has no significant effect on the disclosure of corporate social responsibility. (6) The composition of the independent audit committee has no significant effect on the disclosure of corporate social responsibility. (7) The number of meetings of the audit committee has no significant effect on the disclosure of corporate social responsibility. (8) Profitability has no significant effect on the disclosure of corporate social responsibility. (9) Liquidity no significant effect on the disclosure of corporate social responsibility. (10) Islamic corporate governance, size of the Board of Commissioners, the composition of the Board of Commissioners, Frequency of Meetings of the Board of Commissioners, the size of the Audit Committee Independent, The composition of the Audit Committee Number of Meetings Audit Committee, Profitability and Liquidity on the disclosure of corporate social responsibility jointly significant effect on disclosures corporate social responsibility.DOI: 10.15408/ess.v5i1.2338]]>
<![CDATA[Program Perancangan Kegiatan Kredit Mikro (Dana Bergulir) Bagi Mahasiswa di Perguruan Tinggi ]]>
<![CDATA[Lasmi, Lasminasih]]>
<![CDATA[ Esensi: Jurnal Bisnis dan Manajemen vol. 5, No. 1, April 2015 ]]>
Publisher : <![CDATA[Faculty of Economic and Business ]]>
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DOI: 10.15408/ess.v5i1.2329
<![CDATA[Design Program of Microcredit Activity (Revolving Fund)For Students in Higher Education. Systems design of microcredit is generally conducted by financial institutions of which credit is mostly provided for private sectors, both large and small medium Enterprises (SMEs). However, credit for new entrepreneurs, especially for college students, who want to start a business has never been provided formally due to numerous factors and among others is because of the absence of collateral. Meanwhile, in order to stimulate the eagerness of running a business, credit is inevitably essential. Hence, this study is proposing a comprehensive systems design to overcome any potential problems between new entreprenurs in getting credit from financial intitutions. This systems design handles a series of processes in granting credit which starts from screening and selecting business proposals. When the proposals are accepted and the credit is granted, then they will get processes of mentoring, training, exhibition and finally process of monitoring through financial reports. Also there will be internet facility of integrated microcredit information system to ease communication between the new entrepreneurs, mentors and financial institutions. This systems design can enhance success for the new entrepreneurs and diminish any potential risks of unable to repay the credit. So when the business starts to grow, they can apply for bigger credit.DOI: 10.15408/ess.v5i1.2329]]>
<![CDATA[Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, dan Islamic Governance Score Terhadap Pengungkapan Islamic Social Reporting (Studi Empiris pada Bank Umum Syariah di Indonesia Tahun 2010-2012) ]]>
<![CDATA[Rosiana, Rita]]>;
<![CDATA[Arifin, Bustanul]]>;
<![CDATA[Hamdani, Muhamad]]>
<![CDATA[ Esensi: Jurnal Bisnis dan Manajemen vol. 5, No. 1, April 2015 ]]>
Publisher : <![CDATA[Faculty of Economic and Business ]]>
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DOI: 10.15408/ess.v5i1.2334
<![CDATA[Conventional social responsibility disclosure is measured by an index of global reporting initiative is limited to the material aspects of the course, while the Islamic social responsibility disclosure is not limited to the material aspect alone, but on the spiritual and moral aspects of the social reporting by Islamic index. Limitations of conventional social responsibility disclosure push this study to determine the factors that influence disclosure of social reporting on Islamic sharia banks in Indonesia.The study involved Islamic banks in Indonesia in 2010-2012. The research method used is content analysis are derived from annual reports or corporate websites Indonesian stock exchange in 2010-2012. Statistical program used was Statistical Package for Social Sciences SPSS 20.0 by using multiple linear regression analysis.The variables used in this study are firm size as measured by total assets, profitability as measured by return on assets, leverage as measured by debt to equity ratio and Islamic governance score as measured by the number, cross membership, educational background, and the reputation of the council supervisor sharia as the independent variable, and Islamic social reporting as the dependent variable. The results pointing to a company that size has a significant influence on the disclosure of Islamic social reporting, while the rest has no effect.DOI: 10.15408/ess.v5i1.2334]]>
<![CDATA[Pengaruh Lingkungan Eksternal dan Lingkungan Internal Terhadap Keunggulan Bersaing Pada Industri Kecil dan Menengah di Bandung, Jawa Barat ]]>
<![CDATA[Novita Wahyu Setyowati]]>
<![CDATA[ Esensi: Jurnal Bisnis dan Manajemen vol. 5, No. 1, April 2015 ]]>
Publisher : <![CDATA[Faculty of Economic and Business ]]>
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DOI: 10.15408/ess.v5i1.2330
<![CDATA[Influences Of External and Internal Environment Against Competitive Advantage In Small and Medium Industries in Bandung, West Java. IKM entrepreneurs need to make the understanding of the external environment. The existence of dynamic change and competition in an industry can find opportunities that are adjusted to the capabilities of the company. Besides analyzing the external environment can help the entrepreneurs determine the needs and desires of the market. Instead internal environment analysis shows what should be done by the company. The purpose of this study is to analyze and determine the influence of external and internal environment on competitive advantage. The method used is a survey method, descriptive and explanatory survey. The number of respondents in this study were 140 IKM entrepreneurs in Bandung, West Java, which is determined by the sampling technique that is proportional cluster random sampling. To test the hypothesis of the study used statistical multivariate testing tool Partial Least Square (PLS). As for the use of data processing programs and SPSS version 2.0 smart PLS window. The results showed the external environment and internal environment affects the competitive advantage of IKM simultaneously.DOI: 10.15408/ess.v5i1.2330]]>
<![CDATA[PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK (Studi Empiris Pada Perusahaan Non-Keuangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2013) ]]>
<![CDATA[Novriansyah Zulkarnaen]]>
<![CDATA[ Esensi: Jurnal Bisnis dan Manajemen vol. 5, No. 1, April 2015 ]]>
Publisher : <![CDATA[Faculty of Economic and Business ]]>
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DOI: 10.15408/ess.v5i1.2335
<![CDATA[This research aims to analyze and obtain empirical evidence about the effect of independent commissioner, compensation of management executives and institusional investor to tax management. The independent variabels used are independent commissioner, compensation of management executives and institusional investor. The dependent variabel used is tax management. The research population was companies listed in Indonesia Stock Exchange (IDX) in period of 2010-2013. Sample was collected by purposive sampling method. Total 86 companies were taken as study’s sample. Analysis method of this research used multiple regression. The result shows independent commissioner, compensation of management executives and institusional investor partially influence to tax management with significant value as 0,004, 0,046 and 0,000. Then, independent commissioner, compensation of management executives and institusional investor simultaneously and significantly influence to tax management, It can be seen from the significance value of 0,000.DOI: 10.15408/ess.v5i1.2335]]>
<![CDATA[The Way For Maintaning Customer Loyalty and Using of E-Commerce in Developing Company Such as Small and Medium Entreprises ]]>
<![CDATA[Agus Ridwan]]>
<![CDATA[ Esensi: Jurnal Bisnis dan Manajemen vol. 5, No. 1, April 2015 ]]>
Publisher : <![CDATA[Faculty of Economic and Business ]]>
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DOI: 10.15408/ess.v5i1.2331
<![CDATA[The Way for Maintaining Customer Loyality and Using of E-Commece in Developing Company Such as Small And Medium Enterproses. This paper aims to analyze the way of maintaining customer loyalty of company in developing their business. One of the way is providing of customer loyalty program with the reward point given to their customer. Beside that, this study analyze also the usefulness of e-commerce in developing Small and Medium Enterprises. Definitely ,the use of e-commerce able to drive business of small and Medium Enterprises quickly and promptly. Involving e-commerce in developing small and medium enterprises (SMEs)is very crucial and important. There are some potential benefits derived from the strategic use of e-commerce provide: i) Enhanced customer services, ii) Reduced transaction costs, iii) Increased business efficiencies, iv) Improved operational flexibility, v). Obtaining competitive advantages and vi). Improved product and service delivery. . This study use Descriptive Qualitative Analysis Method based on the observation of the current situation of e-commerce usefulness in developing company such as small and medium enterprises and the way of maintaining customer loyalty in business development This study shows that both low customer awareness about point-based reward programs and, not surprisingly, low redemption rates. More specifically, lack of awareness about the reward points programs and the redemption procedure was shown. The important conditions positively affecting redemption of reward points were found to include awareness of the reward point program, a positive attitude about the incentives, and average frequency of credit card usage. Also, redemption rates were higher for cards that had been issued more recently. This study find also that e-commerce has big part role in developing Small and Medium Enterprises. In this, e-commerce can develop promotion and selling volume of Small and Medium Enterprises by the smart electronic mechanism.DOI: 10.15408/ess.v5i1.2331]]>
<![CDATA[Efektivitas Peran Auditor Internal di UIN Syarif Hidayatullah Jakarta yang Ditunjukkan Oleh PP No. 60 Tahun 2008: “Sistem Pengendalian Intern Pemerintah (SPIP)” ]]>
<![CDATA[Yusar Sagara]]>
<![CDATA[ Esensi: Jurnal Bisnis dan Manajemen vol. 5, No. 1, April 2015 ]]>
Publisher : <![CDATA[Faculty of Economic and Business ]]>
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DOI: 10.15408/ess.v5i1.2336
<![CDATA[The effectiveness of the Internal Auditor's role in UIN Syarif Hidayatullah Jakarta Shown By Regulation No. 60 of 2008: "Government Internal Control System (SPIP)". This study aims to determine the factors that can create conditions for a good university governance focus more factors that analyzed the role of internal auditors in UIN Syarif Hidayatullah Jakarta. This research was conducted with descriptive method, using research data sources such as government regulation, Regulation, Regulation of the Inspector General, the Statute of UIN Syarif Hidayatullah Jakarta and Regulations Rector. Data collected later dideskriptifkan, analyzed logically, systematic, and consistent with the research paper more detailed and in-depth. Therefore in view of the explanatory data, this research study is referred to as the analytical descriptive. The main finding of this study is that the regulations governing the Internal Control Unit (SPI), especially concerning the role, functions, duties, powers and responsibilities and organizational support is adequate. The findings of the examiner's next is the terminology used by SPI at UIN Syarif Hidayatullah Jakarta is right. Competence of personnel seen backdrop of education is appropriate. Limitations of this study is factor analyzed only on the role of auditors. The author suggests the existence of such advanced research is to expand the knowledge management factors.DOI: 10.15408/ess.v5i1.2336]]>
<![CDATA[Customer Relationship Management dan Pengaruhnya Terhadap Loyalitas Nasabah Bank: Studi Pada Bank Muamalat Indonesia ]]>
<![CDATA[M Nur Rianto Al Arif]]>;
<![CDATA[Titin Nurasiah]]>
<![CDATA[ Esensi: Jurnal Bisnis dan Manajemen vol. 5, No. 1, April 2015 ]]>
Publisher : <![CDATA[Faculty of Economic and Business ]]>
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DOI: 10.15408/ess.v5i1.2332
<![CDATA[Customer Relationship Management and Its Influence on customer loyalty Bank: A Case Study of Bank Muamalat Indonesia. The aim of this research is to analyze the influence of customer relationship management (CRM) to customer’s loyalty. Data collection is using primary and secondary data. The sampling method that used on this research is accidental sampling with 100 respondents. The analysis method on this research is multiple regressions. The CRM variables that used on this research are identify, acquire, retain, develop, and sustainable marketing. From the result, show that the CRM variable had an impact simultaneously on customer’s loyalty. Otherwise, only three variables had an impact on customer’s loyalty, such as acquire activity, retain, and sustainable marketing. There are also show that only acquire variable had an dominant influence on customer’s loyalty in Bank Muamalat Indonesia branch Slipi-Jakarta, because it has the largest coefficient value.DOI: 10.15408/ess.v5i1.2332]]>
