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INDONESIA
Jurnal Manajemen Bisnis
Published by Institut Bisnis Nusantara
ISSN : 14108992     EISSN : 26542757     DOI : -
Core Subject : Economy, Humanities, Science, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
​Esensi: Jurnal Bisnis dan Manajemen adalah jurnal ilmiah yang diterbitkan oleh Institut Bisnis Nusantara Jakarta. Jurnal ini fokus pada bidang akuntansi, bisnis, ekonomi, keuangan, dan manajemen.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 100 Documents
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PENGARUH INFLASI TERHADAP PRODUK DOMESTIK BRUTO (PDB) INDONESIA PADA PERIODE TAHUN 2010-2020 Silitonga, Dikson
ESENSI: Jurnal Manajemen Bisnis Vol. 24 Issue 1 (2021)
Publisher : Institut Bisnis Nusantara

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Abstract

Pertumbuhan ekonomi suatu negara dapat ditunjukkan dengan meningkatnya produk domestik bruto (PDB) negara tersebut. Selain dari faktor pendapatan seperti konsumsi, investasi, pengeluaran pemerintah, dan ekspor neto, PDB juga dipengaruhi oleh faktor lain. Berdasarkan penelitian kuantitatif saya menggunakan analisis regresi sederhana, inflasi memiliki pengaruh simultan terhadap PDB. Inflasi berdampak negatif secara parsial terhadap PDB Indonesia. Inflasi menjadi faktor yang dapat menjelaskan perubahan PDB Indonesia secara parsial.
PENGARUH MOTIVASI DAN DISIPLIN KERJA TERHADAP KEPUASAN KERJA PADA KARYAWAN PT. ASJI JAKARTA Muslim, Muhammad
ESENSI: Jurnal Manajemen Bisnis Vol. 24 Issue 1 (2021)
Publisher : Institut Bisnis Nusantara

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Abstract

Penelitian ini bertujuan untuk mengetahui apakah motivasi dan disiplin kerja secara bersama-sama dan parsial terhadap kepuasan kerja karyawan PT. Asji Jakarta. Metode Penelitian yang akan digunakan adalah metode penelitian asosiatif. Populasi dalam penelitian ini berjumlah 156 orang karyawan. Teknik pengambilan sampel adalah Non Probability Sampling dengan teknik sampling jenuh. Dari Uji F menunjukkan bahwa motivasi dan disiplin kerja secara bersama-sama berpengaruh terhadap kepuasan kerja karyawan PT. Asji Jakarta. Dari Uji T menunjukkan motivasi dan disiplin kerja secara parsial berpengaruh terhadap kepuasan kerja karyawan PT. Asji Jakarta.
DIMENSI-DIMENSI ORGANIZATIONAL CITIZENSHIP BEHAVIOR DALAM PERSPEKTIF ISLAM Adiawaty, Susi
ESENSI: Jurnal Manajemen Bisnis Vol. 24 Issue 1 (2021)
Publisher : Institut Bisnis Nusantara

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Abstract

Organizational Citizenship Behavior adalah sikap yang ditunjukkan oleh produktivitas individu di luar tanggung jawabnya dan diartikan sebagai kemauan karyawan untuk bekerja sama (willingness to cooperative) yang menjadi faktor penting untuk efektivitas pencapaian tujuan organisasi. Perilaku OCB juga merupakan perilaku yang sesuai dengan ajaran Islam yang mengajarkan dalam Al-Qur’an bahwa umat Islam untuk saling tolong menolong dalam berbuat kebajikan dan taqwa dan melarang umatNya. Dalam perspektif Islam OCB merupakan tindakan sukarela dari individu yang sesuai dengan Syariah Islam dan hanya mengharapkan falah atau ridha Allah SWT. Dari hasil review pada beberapa literatur dan hasil penelitian maka dimensi OCB yang berperspektif Islam adalah: Dimensi Ta’awun (saling tolong menolong), Dimensi Mujahaddah (sungguh-sungguh), Dimensi Al-Eathaar (Suci, ikhlas), Dimensi Da’wah (menyeru dan mengajak kebaikan), Dimensi Raf’al haraj (menghilangkan kesukaran/kerugian), Dimensi Jujur dalam bekerja, Dimensi qona’ah (rela menerima, tidak mengeluh), Dimensi muru’ah (menjaga harga diri). Karyawan dengan OCB berperspektif Islam akan menunjukkan sikap ukhuwah Islamiah yang menerapkan dan menjalankan ajaran dalam syariat Islam dan proses bisnis organisasi akan berjalan damai, tenteram dan membawa ketenangan bagi seluruh karyawan. Organisasi sangat perlu mendapatkan kinerja karyawan yang benar-benar bekerja dengan hati ikhlas dan sepenuh hati agar organisasi mencapai keunggulannya.
PENGARUH AUDIT TENURE, PERTUMBUHAN PERUSAHAAN, KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP OPINI AUDIT GOING CONCERN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA Karjono, Albertus; Sumadiya, Tri Ayu
ESENSI: Jurnal Manajemen Bisnis Vol. 24 Issue 1 (2021)
Publisher : Institut Bisnis Nusantara

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Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi opini audit going concern. Variabel yang digunakan adalah audit tenure, pertumbuhan perusahaan, komisaris independen, komite audit. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI dari tahun 2014 sampai 2018. Penelitian ini menggunakan metode kuantitatif dengan model analisis regresi logistik. Sampel ditentukan dengan metode purposive sampling. Hasil penelitian ini menunjukkan bahwa pertumbuhan perusahaan, komisaris independen dan komite audit berpengaruh terhadap opini audit going concern dengan alfa 1%, sedangkan audit tenure tidak berpengaruh terhadap opini audit going concern dengan alfa 10%. Keberadaan ukuran perusahaan sebagai variabel pemoderasi dalam penelitian ini terbukti dapat memperlemah pengaruh audit tenure, pertumbuhan perusahaan, komisaris independen dan komite audit terhadap opini audit going concern. Hasil dari variabel pemoderasi tersebut menunjukkan bahwa ukuran perusahaan dapat memperlemah pengaruh faktor-faktor yang diteliti terhadap opini audit going concern.
TERPAAN IKLAN AQUA TERHADAP BRAND PERSONALITY Pintoko, Wahyu Wary
ESENSI: Jurnal Manajemen Bisnis Vol. 24 Issue 1 (2021)
Publisher : Institut Bisnis Nusantara

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Abstract

Dampak efektif dari terpaan iklan yang berulang kali yaitu memperoleh perhatian dan pengalaman dari individu penerima yang terkena terpaan pesan iklan tersebut. Selain memperhatikan keinginan dan kebutuhan konsumennya, Aqua juga selalu memperkenalkan dan menanamkan image bagi konsumen terhadap merek dengan menggunakan berbagai periklanan termasuk di dalamnya media social instagram. Tujuan penelitian ini yaitu untuk mengetahui adakah pengaruh terpaan iklan yang dilakukan Aqua terhadap brand personality. Penelitian ini menggunakan metode penelitian kuantitatif. Sampel diambil dari karyawan PT Kairos Multi Sejahtera sejumlah 140 orang. Dari hasil penelitian menunjukan bahwa adanya hubungan yang sangat kuat antara terpaan iklan terhadap brand personality
The Role of Brand Satisfaction in Mediating the Effect of Brand Experience and Brand Image on Brand Loyalty Winadi Prasetyoning Tyas, Ari Anggarani; Bagastoro Sulistyo, Irvan
ESENSI: Jurnal Manajemen Bisnis Vol. 28 Issue 3 (2025)
Publisher : Institut Bisnis Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/esensi.v28i3.411

Abstract

Increasingly fierce competition in the smartphone industry requires companies to build brand loyalty through strong brand experience and brand image. This study aims to determine the influence of brand experience and brand image on brand loyalty with brand satisfaction as a mediator among iPhone users. This study uses a quantitative approach with a survey method, distributing questionnaires to 145 iPhone users in Jakarta and Bekasi. The sample size of 145 respondents is based on the minimum sample size rule proposed by Hair, which states that the minimum sample size is calculated as the number of questionnaire items multiplied by 5. Data analysis was conducted using the Structural Equation Modeling Partial Least Squares (SEM-PLS) method. The results indicate that brand experience and brand image have a positive and significant effect on brand loyalty, but brand satisfaction does not significantly influence brand loyalty and does not mediate the relationship between brand experience and brand image on brand loyalty. These findings indicate that iPhone users' loyalty is more influenced by direct experience and perception of the brand, rather than emotional satisfaction alone. Therefore, companies need to maintain the quality of brand experience and strengthen an exclusive and innovative brand image to sustainably enhance consumer loyalty, particularly among the Gen Z and millennial segments, who constitute the majority of users.
Application Control Effectiveness in Cloud-Based Accounting Software: Comparative Analysis of Mekari and Xero Salim, Cornelius Jevon Tirta; Antonio, Gregorius Rudy
ESENSI: Jurnal Manajemen Bisnis Vol. 28 Issue 3 (2025)
Publisher : Institut Bisnis Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/esensi.v28i3.444

Abstract

This study evaluates application control effectiveness in two prominent cloud-based accounting platforms, Mekari Jurnal ID and Xero, through systematic black box testing of revenue cycle controls. Employing a qualitative explanatory research design, the investigation examined input controls (missing data checks, numeric-alphabetic validation, limit checks, range checks, validity checks, sign checks, sequence checks) and output controls (transaction logging, report accuracy) across quotation, sales order, and invoice modules. Testing was conducted between October 2024 and January 2025 using trial accounts with comprehensive working paper documentation. The findings revealed significant control weaknesses in both platforms including inadequate field validation permitting single-character entries, insufficient inventory limit enforcement enabling overselling, inconsistent discount percentage validation, absence of sequential document numbering protocols, and deficient transaction logging capabilities in Mekari Jurnal ID. Both platforms demonstrated accurate master data validation and sign check controls but failed to enforce sequence integrity or prevent commercially unreasonable value entries. Comparative analysis indicated that Mekari Jurnal ID exhibited stronger stage-based preventive controls while Xero demonstrated superior transaction logging granularity. The research contributes empirical evidence to the limited literature on cloud-based accounting controls and provides actionable recommendations for software developers, business users, accounting professionals, and auditors to enhance internal control effectiveness in cloud computing environments.
Implementation of the Double Diamond Method in Developing the FIRA Financial Reporting Website Wijaya, Yosia Cristian Surya
ESENSI: Jurnal Manajemen Bisnis Vol. 27 Issue 3 (2024)
Publisher : Institut Bisnis Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/esensi.v27i3.49

Abstract

Digital transformation in regional financial governance demands high data accuracy; however, internal reporting processes in Regional Apparatus Organizations (OPD) often still face significant manual constraints. In the Communication and Informatics Office (Diskominfo) of Karanganyar Regency, the risk of human error in account code selection and bureaucratic inefficiencies are major obstacles before data is entered into the national system, SIPD RI. This study aims to develop the FIRA financial reporting information system as an internal filtration instrument to ensure data integrity. The method used is qualitative descriptive within the Double Diamond Design Model development framework (Discover, Define, Develop, Deliver). Data collection was conducted through in-depth interviews, observation, and documentation, using the Miles and Huberman interactive data analysis model. The results show that the FIRA system successfully integrates previously fragmented business processes into a single centralized platform. Functionality testing using Blackbox Testing on 33 main features demonstrated a 100% accuracy rate and the system's success in independently validating data format uniformity. In conclusion, the implementation of the FIRA system effectively mitigates administrative constraints, eliminates dependency on physical verification, and ensures accurate reporting data before synchronization with SIPD RI
Artificial Intelligence-Based Classification of Public Complaints to Enhance Public Service Efficiency Wibowo, Gading Daniswara
ESENSI: Jurnal Manajemen Bisnis Vol. 27 Issue 1 (2024)
Publisher : Institut Bisnis Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/esensi.v27i1.32

Abstract

Digital transformation has encouraged public sector organizations to enhance the quality and efficiency of public service delivery. One strategic service that plays a critical role in improving public governance is public complaint management. However, the high volume and diverse content of incoming complaints often require manual classification and routing, which may lead to processing delays, inconsistent categorization, and increased administrative workload. This study aims to analyze the application of Artificial Intelligence (AI) based on Natural Language Processing (NLP) to improve the operational efficiency of digital public complaint services from a business and managerial perspective. The research adopts the CRISP-DM framework, with particular emphasis on the business understanding and implementation phases. The dataset consists of textual public complaints analyzed using machine learning–based classification models. The findings indicate that the implementation of AI can accelerate the complaint classification process, improve decision consistency, and support operational efficiency in public service delivery. This study provides practical insights for public organizations seeking to adopt AI as a decision-support tool while maintaining the essential role of human oversight.
Brand Image as a Mediator of Service Quality, Price, and Purchase Intention: Evidence from Tokopedia Natalia, Maria; Onaning, Kamaruzzaman
ESENSI: Jurnal Manajemen Bisnis Vol. 28 Issue 3 (2025)
Publisher : Institut Bisnis Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/esensi.v28i3.451

Abstract

This study investigates the influence of service quality and price on brand image, and the subsequent impact on consumers’ purchase intention within the Tokopedia e-commerce platform in the DKI Jakarta region. A quantitative approach with a causal research design was employed, with data collected through a structured Likert-scale questionnaire administered to 187 respondents selected via incidental sampling. Data were analysed using Structural Equation Modelling (SEM) with LISREL 8.8 software. The findings confirm that all five hypotheses are supported at the 5% significance level. Service quality emerged as the strongest predictor of brand image (β = 0.66; t = 10.29), while brand image proved to be the strongest predictor of purchase intention (β = 0.47; t = 5.39). Mediation analysis reveals that brand image functions as a partial mediator: the indirect effect of service quality on purchase intention through brand image (0.310) substantially exceeds its direct effect (0.190), while the indirect effect of price (0.122) complements its direct effect (0.250). The coefficients of determination of 74% and 70% for the respective structural equations indicate strong model fit. These findings imply that a synergistic marketing strategy integrating service quality enhancement, competitive pricing, and brand image strengthening constitutes the most effective approach to stimulating purchase intention on digital marketplace platforms in Indonesia.

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