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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 180 Documents
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Prioritizing Zakat Core Principles Criteria Aam Slamet Rusydiana; Irman Firmansyah
Esensi: Jurnal Bisnis dan Manajemen Vol 7, No 2 (2017)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v7i2.5275

Abstract

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
The Role of Mediation on Work Practices and Employee Involvement Nuzulul Fatimah; Nauman Tahir; Muhammad Ali Ahmad; Amna Batool; Arbab Gul; Abid Fareed
Esensi: Jurnal Bisnis dan Manajemen Vol 11, No 2 (2021)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v11i2.20389

Abstract

Organizations face many challenges regarding employee engagement and employee job satisfaction. To increase the level of employee job satisfaction, HIWP must be implemented in order to have an impact on employee performance satisfaction. The purpose of this study was to examine the relationship between high-involvement work practices (HIWP) and job satisfaction with the mediating effect of employee engagement; HIWPs consist of four main attributes: (a) power (b) information (c) reward (d) knowledge. This study investigates the relationship between the three variables. Here, convenience sampling was used and data were collected through questionnaires from 185 organizational respondents in the banking sector. Regression analysis was used to test the hypothesis and Andrew F. Hayes model 4 was used to examine the mediating effect. The results showed that there was a significant relationship between the mediating variables and the effect of employee engagement. This study expands on HIWP employment and job satisfaction. The practical implication of this research is to measure the level of job satisfaction of employees by using HIWP can be implemented for managers and employees.
Pengaruh Faktor Demografi dan Literasi keuangan dengan Behavior Finance dalam Pengambilan Keputusan Investasi Siratan, Elkunny Dovir; Setiawan, Temy
Esensi: Jurnal Bisnis dan Manajemen Vol 11, No 2 (2021)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v11i2.23671

Abstract

The investment decision-making process is influenced by various factors, including financial literacy and demographic factors. This research examines the impact of demographic factors and financial literacy with behavioral finance as a mediation on investment decision making.  This research using structural equation model (SEM) analysis. The result shows that demographic factors through gender, age, education, income, occupation and experience have an influence and cause a specific behavior in investment decision making. Then the financial literacy factor has an influence in reducing negative behavior. Likewise, demographic factors and financial literacy with behavioral finance as a mediation on investment decisions have a positive influence. The existence of behavior that is manages with planning, financial literacy support, and demographic factors owned by individual investors will create an opportunity for market momentum. Which help maximize profit, better investment and portfolio performance, avoid risks, better investment decision, and forming trading strategies.
Review of The Role Company Supervision Mechanism in Risk Management Implementation Cahyani, Mirna; Soewarno, Noorlailie
Esensi: Jurnal Bisnis dan Manajemen Vol 11, No 2 (2021)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v11i2.21194

Abstract

This study reviews the supervisory mechanism carried out by the company in the implementation of risk management. This research is qualitative research with literature study method. As a result, internal auditors, audit committees and management accountants work together in supervising the implementation of risk-based audits. Internal auditors have a weak contribution because they prefer a supervisory approach so they are supported by the audit committee. The audit committee supervises the internal auditors and provides suggestions for the next audit process so that it can cover high-risk areas. Meanwhile, the external auditor supervises by ensuring whether the financial statements are presented fairly. This research contributes to expanding the study of the role of supervisory mechanisms in companies for the implementation of corporate risk management.
The Effect of Fraud Pentagon on Fraudulent Financial Statement of Banking in Indonesia Dewi, Mega Arisia
Esensi: Jurnal Bisnis dan Manajemen Vol 11, No 2 (2021)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v11i2.23031

Abstract

This study aims to determine the effect of financial targets, financial stability, external pressure, effective monitoring, nature of industry, change in auditors, rationalization, change of company directors, CEO’s Picture on fraudulent banking financial statements in Indonesia for 2014-2019. This study uses the dependent variable, namely fraudulent financial reporting, while the independent variables are financial targets, financial stability, external pressure, effective monitoring, nature of industry, change in auditors, rationalization, competence and arrogance. The show that the variable financial targets, change in auditors, change of directors and CEO’s picture have no effect on the detection of fraudulent financial statements. Meanwhile, financial stability, external pressure, ineffective monitoring, nature of industry, and rationalization have an effect on the detection of fraud in financial reports for 2014-2019. The results of this study provide an understanding for the public and the general public that the government’s efforts so far have always played a major role in maintaining the condition of the Indonesian economy in order to avoid attempts to cheat financial statements.
Peran Financial Distress Sebagai Variabel Mediasi antara Good Corporate Governance dan Kinerja Keuangan, Terhadap Manajemen Laba Pada Bank Umum Syariah Periode 2013-2019 Syadzwina Ramadhana Fitriza; Rika Lidyah; Tariza Putri Ramayanti; Titin Hartini; Mismiwati Mismiwati
Esensi: Jurnal Bisnis dan Manajemen Vol 11, No 2 (2021)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v11i2.21508

Abstract

This study aims to determine the effect of good corporate governance and financial performance on earnings management with financial distress as an intervening variable in Islamic Commercial Banks in Indonesia. This type of research is descriptive research with quantitative approach. The results showed that good corporate governance has no effect on earnings management. Financial performance and financial distress have a negative and significant effect on earnings management. Good corporate governance has a negative effect on financial distress. Financial performance has no effect on financial distress. Then, based on the result of path analysis through the causal step method, financial distress mediates the effect of good corporate governance on earnings management, while financial distress does not mediate the effect of financial performance on earnings management.
Analysis of the Distinction of Earnings Management between Islamic and Conventional Stocks Markets in the Consumer Goods Industry in Indonesia Titin Agustin Nengsih; Nofrianto Nofrianto; Ahmad Syukron Prasaja; Sri Rahma; Nurfitri Martaliah; M. Taufik Ridho
Esensi: Jurnal Bisnis dan Manajemen Vol 11, No 2 (2021)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v11i2.23062

Abstract

Analysis of earnings management is carried out to achieve profit targets applied in financial statements management. This study analyzes the difference between earnings management in the consumer goods industry sector, Islamic and conventional stocks. Data is on financial statements and annual reports of manufacturing companies on IDX in 2016-2019 as many as 19 sharia and 10 non-sharia issuers. This research uses analysis of the independent samples test of earnings management, current tax burden, firm size, managerial ownership, and leverage both Islamic and Conventional stocks. The results show a significant difference in several variables in earnings management between two markets, i.e., Islamic and Conventional Stocks, which are current tax burden, managerial ownership, and leverage in manufacturing companies in the consumer goods industry in Indonesia in the period of 2016-2019
Peran Orientasi Kewirausahaan dan Orientasi Pembelajaran untuk Meningkatkan Kinerja UMKM Suyatmi Suyatmi; Reza Widhar Pahlevi
Esensi: Jurnal Bisnis dan Manajemen Vol 11, No 2 (2021)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v11i2.21826

Abstract

This study aims to determine the effect of entrepreneurial orientation and learning orientation on competitive advantage; determine the effect of entrepreneurial orientation and learning orientation on performance and determine the effect of competitive advantage on performance. The data collection method was obtained by using a questionnaire on MSME actors in the Special Region of Yogyakarta and collected 204 respondents. The data analysis tool uses the AMOS Structural Equation Modeling (SEM) technique. The results show that there is an influence between entrepreneurial orientations and learning orientation on competitive advantage, there is an influence between entrepreneurial orientation and competitive advantage on performance. However, there is no effect between learning orientation on performance
Influence of Internet Financial Reporting, Website Information Disclosure Rate, Number of Shares Outstanding, and Sales Growth on The Frequency of Stock Trading on Manufacturing Companies on The Indonesia Stock Exchange (2015-2019) Rivaldi Akbar; Dedy Husrizal Syah
Esensi: Jurnal Bisnis dan Manajemen Vol 11, No 2 (2021)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v11i2.23154

Abstract

The purpose of this study was to determine the effect of Internet Financial Reporting, Website Information Disclosure Rate, Number of Outstanding Shares, and Sales Growth on the Frequency of Stock Trading in Manufacturing Companies on the Indonesia Stock Exchange. The population of this study are manufacturing companies in 2015-2019. Sampling using purposive sampling technique. The number of samples used was 290 samples. The results of the partial study of Internet Financial Reporting do not have a significant positive effect on the frequency of stock trading. The level of Website Information Disclosure has a significant positive effect on the frequency of stock trading. The number of outstanding shares has a significant positive effect on the frequency of stock trading. Sales growth has no significant positive effect on the frequency of stock trading
Peran Etika Egoisme Sebagai Pemoderasi Pengaruh Keefektifan Pengendalian Internal dan Profesionalisme Auditor Internal Terhadap Pengungkapan Fraud Riyas Tuti; Susi Dwi Mulyani
Esensi: Jurnal Bisnis dan Manajemen Vol 11, No 2 (2021)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v11i2.22644

Abstract

Fraud disclosure is needed for companies to avoid actions that can harm the company. This study aims to analyze the effect of internal control effectiveness and internal auditor professionalism on fraud disclosure by using a moderating variable, namely ethics-egoism. The data had been obtained from the perceptions of accounting students from the Faculty of Economics and Business, Trisakti University. The sample had been obtained by purposive sampling method is 114 respondents. The results show that the internal control effectiveness has a positive effect on fraud disclosure, while the internal auditor professionalism has no effect on fraud. The results of this study also prove that ethics of selfishness as a moderating variable is able to weaken the effect of the internal control effectiveness on fraud disclosure, but is not able to weaken the effect of internal auditor professionalism auditors on fraud disclosure.

Page 13 of 18 | Total Record : 180

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