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.
Articles
180 Documents
<![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[Resistensi Masyarakat Terhadap Perbankan Syari’ah di Kota Langsa ]]>
<![CDATA[Muhammad Dayyan]]>
<![CDATA[ Esensi: Jurnal Bisnis dan Manajemen Vol 6, No 2 (2016) ]]>
Publisher : <![CDATA[Faculty of Economic and Business ]]>
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DOI: 10.15408/ess.v6i2.3571
<![CDATA[The People Resistance to Islamic Banking in LangsaThe presence of Islamic Banking in Langsa since 2005 is in line with the aspirations of the Acehnese as an application of Islamic law. In this case the economic and finance tailored to the sharia is to establishe the people to be compete constructively in favor and the successful life such as happiness, glory, and the hereafter (falah). This things is to realized the shariah goal (maqashid sharia) especially in dharuriah five dimensions, such as: religion, life, thought, ancestry, and wealth. The Islamic banks has established in Langsa since 14 years ago, but the people in Langsa not yet fully trust the operational of Islamic banks. They think there is no difference between Islamic banks and conventional banks, beside using sharia label only. The people that become a conventional bank’s customer has a perception that either the Islamic banks or conventional banks still contains a riba.DOI: 10.15408/ess.v6i2.3571]]>
<![CDATA[The Effect of Service Quality, Corporate Image, and Price Perceived in Creating Customer Satisfaction and Loyalty on Education Business ]]>
<![CDATA[Slamet Heri Winarno]]>;
<![CDATA[Aloysius Rangga Aditya Nalendra]]>;
<![CDATA[Bryan Givan]]>
<![CDATA[ Esensi: Jurnal Bisnis dan Manajemen Vol 10, No 1 (2020) ]]>
Publisher : <![CDATA[Faculty of Economic and Business ]]>
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DOI: 10.15408/ess.v10i1.14468
<![CDATA[Competition in business services, especially education services show a trend that increasingly tight nowadays. Each school is required to be able to create a level of satisfaction and loyalty for its service users. This study was conducted to determine the effect of service quality, corporate image and price perception in creating customer satisfaction and loyalty. In this study using 173 respondents as a sample by using the method of saturated sampling. This research is a quantitative research using the observation method, interview, and spreading of the questionnaire. The analysis technique used is Structural Equation Modeling (SEM) with the path diagram. Variables used include quality of service (X1), corporate image (X2), price perception (X3), customer satisfaction (Y1) and customer loyalty (Y2). The results showed that customer satisfaction is influenced by corporate image and price perception of 18.4% while customer loyalty is influenced by price perception and customer satisfaction of 60.5%. This suggests that service quality is not always a decisive factor in customer satisfaction and loyalty.]]>
<![CDATA[Tingkat Suku Bunga, Kinerja Keuangan, dan Bagi Hasil Deposito Pada Perbankan Syariah ]]>
<![CDATA[Yudhistira Ardana]]>;
<![CDATA[W Wulandari]]>
<![CDATA[ Esensi: Jurnal Bisnis dan Manajemen Vol 8, No 2 (2018) ]]>
Publisher : <![CDATA[Faculty of Economic and Business ]]>
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DOI: 10.15408/ess.v8i2.8392
<![CDATA[The composition deposit fund in the last three years had increased in sharia banks mainly in the form of time deposits. This study aims to analyze the Interest Rate, Financial Performance and Profit Sharing on Islamic Banking. This research used error correction model as tools of analysis. The results showed that in the short term the variables that significantly influence the profit sharing of mudharabah deposits in the sharia banks in Indonesia are BOPO and ROA, while the FDR, NPF and BI rate variables have no effect. In the long term the influential variables are BOPO, FDR, NPF and BI rate, while ROA has no effect. This result implies that profit sharing yields determined by some of the financial performance indicators, and not affected by the interest rate.DOI: 10.15408/ess.v8i2.8392]]>
<![CDATA[Pengaruh Peluang Pertumbuhan dan Ketidakpastian Lingkungan Terhadap Tindakan Manajemen Laba ]]>
<![CDATA[Aang Kunaifi]]>;
<![CDATA[Nugroho Priyo Negoro]]>
<![CDATA[ Esensi: Jurnal Bisnis dan Manajemen Vol 6, No 2 (2016) ]]>
Publisher : <![CDATA[Faculty of Economic and Business ]]>
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DOI: 10.15408/ess.v6i2.3572
<![CDATA[Effect of Growth Opportunities and Environmental Uncertainties To Profit ManagementThe purpose of this study is to investigate the determinant of firm’s earning management by food and beverage industry in Indonesian Stock Exchange (IDX) during 2010-2015. The impact growth opportunity and environmental uncertainty may induce greater manager’s use discretionary accruals as earning management. Furthermore, this study also examines the effect auditor quality on the relationship between growth opportunity and earning management. Using purposive sampling, the sample of this study consist 8 companies are listed on IDX (48 firms-year). The result indicated that firm’s situation under growth opportunity and environmental uncertainty had an impact on the earning management. However, auditor quality proven has an impact on the relationship between growth opportunity and eaning management.DOI: 10.15408/ess.v6i2.3572]]>
<![CDATA[Does Transfer Motivation Succeed in Mediating in the Context of Training Transfer? ]]>
<![CDATA[Dida Sovia Wirdani]]>;
<![CDATA[Nury Ariani Wulansari]]>
<![CDATA[ Esensi: Jurnal Bisnis dan Manajemen Vol 9, No 2 (2019) ]]>
Publisher : <![CDATA[Faculty of Economic and Business ]]>
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DOI: 10.15408/ess.v9i2.12660
<![CDATA[The purpose of this study is to examine and find out the mediating effect of transfer motivation on the relationship between supervisor support and peer support on training transfers in Kantor Pelayanan Pajak (KPP) Pratama Semarang Timur and Selatan employees. This study took a sample of 130 employees by using proportional random sampling technique. The data collection method was carried out by means of a survey, namely interviews and questionnaires. The data analysis method uses descriptive statistical tests and partial least square. The results of this study were accepted both direct and indirect effects (mediation). The conclusion of this study is that KPP Pratama Semarang Timur and Selatan employees must improve the implementation of training results to work and believe that the successful implementation of knowledge, attitude skills can improve their performance.]]>
<![CDATA[Analisis Pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Uumum (DAU) dan Inflasi Terhadap Pertumbuhan Ekonomi di Kabupaten/Kota Propinsi Jawa Tengah ]]>
<![CDATA[Zuwesty Eka Putri]]>
<![CDATA[ Esensi: Jurnal Bisnis dan Manajemen Vol. 5, No. 2, Oktober 2015 ]]>
Publisher : <![CDATA[Faculty of Economic and Business ]]>
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DOI: 10.15408/ess.v5i2.2340
<![CDATA[This research was aimed to analyze the effect of own-source revenue, general allocation grant, and inflation to economic growth in distric or urban Province of Central Java from 2011 to 2014. This research used secondary data which collected from Statistic Indonesia (BPS) of Central Java. The research uses multiple regression analysis method The result of this research show that: (1) own-source revenue has significant influence on economic growth in distric or urban Province of Central Java. (2) general allocation grant has no significant effect on economic growth distric or urban Province of Central Java. (3) Inflation has no significant effect on economic growth distric or urban Province of Central Java distric or urban Province of Central Java. (4) own-source revenue, general allocation grant, and inflation together (simultaneously) has significant influence on the economic growth in the district or urban of Central Java.DOI: 10.15408/ess.v5i2.2340]]>
<![CDATA[Peran Kebijakan Dividen Dalam Memediasi Profitabilitas dan Kebijakan Pendanaan Terhadap Nilai Perusahaan ]]>
<![CDATA[Desire Nur Addin Afeeanti]]>;
<![CDATA[Indah Yuliana]]>
<![CDATA[ Esensi: Jurnal Bisnis dan Manajemen Vol 10, No 2 (2020) ]]>
Publisher : <![CDATA[Faculty of Economic and Business ]]>
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DOI: 10.15408/ess.v10i2.16165
<![CDATA[This study examines the role of dividend policy in mediating profitability and leverage on firm value. The method used in this research is Structural Equation Modeling-Partial Least Square (SEM-PLS) to test the relationship between variables. This study uses data on annual report of go-public companies in 2014-2018 period. ROE and ROA are independent variables (X1), DER and DAR are independent variables (X2). While PER and PBV are the dependent variables and DPR and DY are intervening variables. This study resulted in profitability and leverage has positive and significant effect, but the dividend policy negative and no significant effect on firm value. Profitability has positive and significant effect, but leverage has a significant negative effect on dividend policy. Dividend policy has not been able to mediate between profitability and leverage on firm value.]]>
<![CDATA[Determinan yang Mempengaruhi Pembiayaan Murabahah Pada Perbankan Syariah di Indonesia ]]>
<![CDATA[Herni Ali]]>;
<![CDATA[Miftahurrohman Miftahurrohman]]>
<![CDATA[ Esensi: Jurnal Bisnis dan Manajemen Vol 6, No 1 (2016) ]]>
Publisher : <![CDATA[Faculty of Economic and Business ]]>
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DOI: 10.15408/ess.v6i1.3119
<![CDATA[Determinants of Murabahah Financing in The Indonesian Islamic Banking IndustryThe purpose of this research is to analyze the influence of the Third Party Funds (DPK), Non Performing Financing (NPF), Capital Adequacy Ratio (CAR), Return on Asset (ROA), Operational Efficiency Ratio (BOPO), Inflation, Credit Interest Rate and Gross Domestic Product (GDP) to volume of Murabahah financing in sharia banking. The analysis method used is multiple linier regressions. The result of this study shows that: Third Party Funds (DPK), Return on Assets (ROA), Inflation and GDP are positively influence to Murabahah Financing. For Capital Adequacy Ratio (CAR) and Credit Interest Rate is partially significant negative influence to Murabahah Financing. While NPF and BOPO does not influence to Murabahah FinancingDOI: 10.15408/ess.v6i1.3119]]>
<![CDATA[Peran Kompleksitas Tugas Dalam Hubungan Kompetensi, Independensi, Dan Etika Pemeriksa Pajak Dengan Kualitas Hasil Pemeriksaan ]]>
<![CDATA[Susi Dwi Mulyani]]>;
<![CDATA[Triwahyudi Heru Purnomo]]>
<![CDATA[ Esensi: Jurnal Bisnis dan Manajemen Vol 9, No 1 (2019) ]]>
Publisher : <![CDATA[Faculty of Economic and Business ]]>
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DOI: 10.15408/ess.v9i1.13146
<![CDATA[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.]]>
