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[Rasio Keuangan dan Pengaruhnya Terhadap Profitabilitas Pada Bank Pembiayaan Rakyat Syariah ]]>
<![CDATA[Syawal Harianto]]>
<![CDATA[ Esensi: Jurnal Bisnis dan Manajemen Vol 7, No 1 (2017) ]]>
Publisher : <![CDATA[Faculty of Economic and Business ]]>
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DOI: 10.15408/ess.v7i1.4076
<![CDATA[Financial Ratio and It's Impact on Profitability in The Indonesian Islamic Rural BanksIslamic rural banks same like as usual Islamic commercial banks that profit oriented. The aim of this research is to examine the factors that influenc the profitability in Islamic rural banks. The methods that used in this research is multiple regression. The result shows that only efficiency operational ratio (BOPO) and non-performing finance (NPF) that had impact on profitability. The profitability measured by return on asset (ROA). Otherwise, financing to deposit ratio (FDR) and capital adequacy ratio (CAR) doesn’t had an impact on Islamic rural bank’s profitability. This research implies that Islamic rural banks should increase the operational efficiency and reduce the non-performing finance.DOI: 10.15408/ess.v7i1.4076 ]]>
<![CDATA[Efek Mediasi Profitabilitas: Modal Intelektual, Diversifikasi Pendapatan dan Nilai Perusahaan ]]>
<![CDATA[Windie Yustyarani]]>;
<![CDATA[Indah Yuliana]]>
<![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.v10i1.15564
<![CDATA[This study aims to examine and analyze the effect of intellectual capital and income diversification on firm value mediated by profitability. This study uses secondary data from annual reports on banks listed on the Indonesia Stock Exchange in 2013-2018. There are 30 banking samples in this study based on established criteria (purposive sampling). Data analysis using the WarpPLS 6.0 program. The results shows that intellectual capital had a positive effect on profitability and on company value, income diversification had a negative effect on profitability, while it was found to have no effect on company value, profitability had a positive effect on company value, intellectual capital had an indirect effect on firm value mediated by profitabilit with partial mediation, while mediation is not supported by the indirect effect of Diversification of Revenue on Company Value.]]>
<![CDATA[ANALISA BREAK EVENT POINT (BEP) TERHADAP LABA PERUSAHAAN ]]>
<![CDATA[Muhammad Yusuf]]>
<![CDATA[ Esensi: Jurnal Bisnis dan Manajemen Vol 4, No 1 (2014): April 2014 ]]>
Publisher : <![CDATA[Faculty of Economic and Business ]]>
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DOI: 10.15408/ess.v4i1.1955
<![CDATA[Break event point or the break-even point can be defined as a situation where the operating company does not make a profit and not a loss. The goal is to provide the knowledge to increase knowledge about the break event point (the point of principal) and its relationship with the company profit and to know how the results of the. Analysis break event point is very important for the leadership of the company to determine the production rate how much the cost will be equal to the amount of sales or in other words to determine the break event point we will determine the relationship between sales, production, selling price, cost, loss or profit, making it easier for leaders to take discretion.DOI: 10.15408/ess.v4i1.1955 ]]>
<![CDATA[Ukuran Perusahaan Memoderasi Pengaruh Capital Intensity dan Profitabilitas Terhadap Agresivitas Pajak ]]>
<![CDATA[Agung Budi Utomo]]>;
<![CDATA[Giawan Nur Fitria]]>
<![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.v10i2.18800
<![CDATA[ The research aims to determine the influence of capital intensity and profitability on tax aggressiveness using the company size as moderation variables. The research object is a mining company listed on the Indonesia Stock Exchange (IDX) from 2016 to 2018. The number of companies sampled in this research was 25 companies with 3 years of observation time over selected with purposive sampling techniques. The data analysis used statistical analysis in the form of multiple linear regression tests. This study showed that simultaneously the variable capital intensity, profitability and size of the company affected the tax aggressiveness. Partial capital intensity and company size have a negative effect on tax aggressiveness, while the profitability has no effect on tax aggressiveness. Otherwise, based on the moderated regression analysis (MRA) test, the company size variable can moderate the influence of capital intensity on the tax aggressiveness. Size can not moderate the influence of profitability on the tax aggressiveness.]]>
<![CDATA[Front Matter Volume 7, No. 1, April 2017 ]]>
<![CDATA[Jurnal Esensi_2017]]>
<![CDATA[ Esensi: Jurnal Bisnis dan Manajemen Vol 7, No 1 (2017) ]]>
Publisher : <![CDATA[Faculty of Economic and Business ]]>
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DOI: 10.15408/ess.v7i1.4893
<![CDATA[Front Matter Volume 7, No. 1, April 2017DOI: 10.15408/ess.v7i1.4893]]>
<![CDATA[Pengaruh Orientasi Pasar dan Manajemen Pengetahuan Terhadap Kinerja Pemasaran ]]>
<![CDATA[Nurtiah Nurtiah]]>
<![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.v6i2.3775
<![CDATA[The Influence of Market Orientation and Knowledge Management to Marketing PerformanceThe purpose of this study was to analyze the effect of market orientation and knowledge management performance of marketing in District of Ciomas and Dramaga Bogor. Analysis tools used in this study is Structural Equation Modeling (SEM). The results of the analysis was as follows: the value of market orientation variable towards innovation resulted p value which was greater than the lowest average value. The value of knowledge management variable towards competitive advantage resulted p value, which was greater than the lowest average value. The value of innovation variable towards competitive advantage resulted p value, which was smaller than the lowest average value. The value of innovation variable towards marketing performance resulted p value which was greater than the lowest average value. The value of competitive advantage variable towards marketing performance resulted p value which was smaller than the lowest average value.DOI: 10.15408/ess.v6i2.3775]]>
<![CDATA[Full Issue Vol. 9(2), 2019 ]]>
<![CDATA[Jurnal Esensi]]>
<![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.v9i2.13703
<![CDATA[Full Issue Vol. 9(2), 2019]]>
<![CDATA[Pengaruh Tipe Kepribadian, Pengalaman dan Penerimaan Perilaku Disfungsional Terhadap Audit Judgement ]]>
<![CDATA[Fikri Ismail]]>
<![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.v5i2.2348
<![CDATA[This research was aimed to obtain empirical evident whether there is any effect of personality type, auditor’s experience and acceptance of dysfunctional behavior toward audit judgment taken by auditor. This research was carried out in DKI Jakarta with respondent from auditors who work in Public Accountant Office in DKI Jakarta. The sampling technique is used convenience sampling. Data is collected using questionnaires distributed as 79 and only 51 questionnaires that can be processed. Data analysis using multiple linear regression. The results of this study showed that : (1) personality type didn’t has significant effects on audit judgment. (2) auditor’s experience has significant effects on audit judgment. (3) acceptance of dysfunctional behavior has significant effects on audit judgment. (4) personality type, auditor’s experience and acceptance of dysfunctional behavior have significant effects on audit judgment simultaneously.DOI: 10.15408/ess.v5i2.2348]]>
<![CDATA[Religiusitas dan Pengetahuan Terhadap Sikap dan Intensi Konsumen Muslim untuk Membeli Produk Kosmetik Halal ]]>
<![CDATA[Ajeng Larasati]]>;
<![CDATA[Sri Rahayu Hijrah Hati]]>;
<![CDATA[Anya Safira]]>
<![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.v8i2.7459
<![CDATA[Religiousity and Knowledge to Attitude and Intention of Muslim Consumers to Buy Halal Cosmetics GoodsThis study discusses the influence of religiosity and knowledge on the attitude and intention of Muslim consumers to buy cosmetic products with halal positioning. The object of this research was a local cosmetic brand that uses halal positioning. Data was collected through a survey of 217 respondents with judgmental sampling technique. The respondents were Muslim women who have never made a purchase and use cosmetics that became the object of research. The results show that religiosity and knowledge have positive and significant effects on consumer attitude to buy a cosmetic product with halal positioning. However, the influence of religiosity on consumer attitudes is much greater than the influence of knowledge on consumer attitudes towards cosmetics with halal positioning. This study also shows that consumer attitudes have a significant positive effect on consumer intentions to buy cosmetics with halal positioningDOI: 10.15408/ess.v8i2.7459]]>
<![CDATA[Analisis Kelembagaan Badan Wakaf Indonesia ]]>
<![CDATA[Rahmat Dahlan]]>
<![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.v6i1.3125
<![CDATA[Organizational Analysis of Indonesian Waqf BoardThe emergence of the idea of cash waqf is surprising to many people, especially experts and practitioners of Islamic economics. The method used in this research is a normative legal research method (legal research). One of the objectives the need to establish Indonesian Waqf Board is to promote and develop waqf. Indonesian Waqf Board plays an active role as a regulator, motivator, mediator, and also can play a role as the administrator of waqf itself (nazhir). Therefore, it is in the case of appointment Indonesian Waqf Board membership management needs are called upon with some requirements such as having the vision and mission of commitment to develop waqf, has a working knowledge of and experience in managing waqf assets in a professional manner on a national scale.DOI: 10.15408/ess.v6i1.3125]]>
