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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 95 Documents
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PENGARUH PERTUMBUHAN, LIKUIDITAS DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR TEXTILE DAN GARMENT YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017 – 2020 Sudarmi, Elisabeth
ESENSI: Jurnal Manajemen Bisnis Vol. 25 Issue 1 (2022)
Publisher : Institut Bisnis Nusantara

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Pertumbuhan, Likuiditas dan Profitabilitas terhadah Harga Saham secara bersama – sama maupun parsial pada perusahaan sub sektor Textile dan Garment yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017 – 2020. Teknik Analisa data yang digunakan adalah uji asumsi klasik, regresi berganda, koefisien determinasi, uji F dan uji t. Hasil penelitian ini menggunakan uji F menunjukkan bahwa Pertumbuhan, Likuiditas dan Profitabilitas secara bersama – sama berpengaruh signifikan terhadap Harga Saham pada Perusahaan Sub Sektor Textile dan Garment Yang Terdaftar DI Bursa Efek Indonesia Periode 2017-2020. Hasil uji t menunjukkan bahwa Pertumbuhan dan Likuiditas secara parsial berpengaruh signifikan sedangkan Profitabilitas secara parsial tidak berpengaruh signifikan terhadap Harga Saham pada Perusahaan Sub Sektor Textile dan Garment Yang Terdaftar DI Bursa Efek Indonesia Periode 2017-2020
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, AUDIT TENURE DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN KEUANGAN Putu Widjaja, Gusti Rai; Karjono, Albertus
ESENSI: Jurnal Manajemen Bisnis Vol. 25 Issue 1 (2022)
Publisher : Institut Bisnis Nusantara

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Abstract

Penelitian ini bertujuan menguji apakah Good Corporate Governance, Audit Tenure dan Kualitas Audit berpengaruh terhadap praktik Manajemen Laba. Metode purposive sampling digunakan sebagai jumlah penentuan sampel perusahaan jasa keuangan yang terdaftar di Bursa Efek Indonesia periode 2015-2019 sebanyak 40 perusahaan. Teknik analisis data yang digunakan adalah analisis regresi liniear berganda. Hasil penelitian menunjukkan bahwa Kepemilikan Institusional berpengaruh negatif dan signifikan terhadap Manajemen Laba, Kepemilikan Manajerial berpengaruh negatif dan signifikan terhadap Manajemen Laba, Komisaris Independen berpengaruh negatif dan signifikan terhadap Manajemen Laba, Komite Audit berpengaruh negatif dan signifikan terhadap Manajemen Laba, Audit Tenure berpengaruh positif dan signifikan terhadap Manajemen Laba dan Kualitas Audit berpengaruh negatif dan signifikan terhadap Manajemen Laba.
DAMPAK PROFITABILITAS, UKURAN PERUSAHAAN DAN KONSERVATISME AKUNTANSI TERHADAP TINDAKAN PENGHIDARAN PAJAK Roslita, Evy; Anugerah, Yordy
ESENSI: Jurnal Manajemen Bisnis Vol. 25 Issue 1 (2022)
Publisher : Institut Bisnis Nusantara

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Abstract

Penghindaran Pajak merupakan tindakan yang dilakukan dengan tujuan memperkecil beban pajak yang harus dibayarkan. Berdasarkan pengujian yang telah dilakukan terbukti bahwa pada perusahaan manufaktur di Indonesia, kemampuan menghasilkan laba dan koservatisme akuntansi berpengaruh terhadap upaya tindakan penghindaran pajak perusahaan. Profotabilitas yang meningkat akan menurunkan jumlah pembayaran tunai pajak, hal ini mengindikasikan tindakan penghindaran pajak yang semakin tinggi. Sebaliknya dengan konservatisme akuntansi yang diukur dengan indeks konservatisme akuntansi.
PERAN BRAND IMAGE MEMEDIASI PERCEIVED QUALITY DAN SOCIAL MEDIA TERHADAP PURCHASE INTENTION Winadi Prasetyoning Tyas, Ari Anggarani; Billyyando, Billy
ESENSI: Jurnal Manajemen Bisnis Vol. 28 Issue 1 (2025)
Publisher : Institut Bisnis Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/esensi.v28i1.245

Abstract

In the midst of intense competition in the fashion industry, companies are required to understand factors influencing consumer purchase intention. Brand image is not formed directly but is influenced by perceived quality and social media marketing. This study aims to determine the effect of perceived quality and social media marketing on purchase intention with brand image as a mediating variable in the fashion industry. The study uses a quantitative approach by distributing questionnaires to 110 prospective Uniqlo buyers in Bekasi, referring to Hair's minimum sample rule (number of statements x 5). Data analysis uses Structural Equation Modeling Partial Least Square (SEM-PLS). Results show that perceived quality does not form brand image but directly drives purchase interest through rational evaluation of product quality. Social media marketing effectively builds brand image through visual content and digital interaction, but does not directly trigger purchases because young consumers are more critical of promotions. Brand image becomes a strong driving factor for purchase intention through emotional connections and social identity. Brand image mediates the influence of social media marketing on purchase intention, but does not mediate the perceived quality-purchase intention relationship. Perceived quality and social media marketing have different influence paths. Fashion companies need to develop integrated strategies that combine direct product quality communication with brand image building through social media.
ANALYSIS OF THE VALUATION AND DISPOSAL OF OPERATIONAL GOVERNMENT VEHICLES USING A MARKET VALUE APPROACH: Case Study of the Regional Goods Storage Center [BPAD] of DKI Jakarta Province Tua, Marisi Sondang; M.F Christiningrum
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.v27i3.330

Abstract

This study aims to find out how the accounting recording method for the management of fixed assets of operational official vehicles at the Pusat Penyimpanan Barang Daerah BPAD Provinsi DKI Jakarta and to find out how to assess and write off vehicles that have expired their economic life by introducing a Market Data Approach. This study was conducted on Official Vehicles owned by Pusat Penyimpanan Barang Daerah BPAD Provinsi DKI Jakarta with a focus on calculating the fair value assessment of official vehicles that have expired their useful life (economic life). The research method used in this study is Descriptive Analysis, and the object of the study is official vehicles recorded on the Goods Inventory Card (KIB) according to the 2023 Audited Balance Sheet Report of Pusat Penyimpanan Barang Daerah BPAD Provinsi DKI Jakarta. The results of the study show that by following the rules/rules/guidelines on assessment, the Author can conduct an independent assessment of official vehicles as an alternative to using private appraisal/appraisal services. Improving employee competence and forming a team of Regional Property appraisers is deemed necessary for cost effectiveness and efficiency.
Analysis of the Impact of Business Activity Components in the Agricultural Sector as a Strategy to Improve Rice Farming Profitability: A Study in Lempuing District, Ogan Komering Ilir Regency, South Sumatra Tri Purtanto, Waluyo; Kamaruzzaman Onaning
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.v27i3.332

Abstract

The fairly large demand for rice is not supported by the attraction of farming. The government's role in helping farming by providing subsidies for subsidized fertilizer amounting to around IDR 33 trillion each year or around IDR 330 trillion in the last 10 years has had no impact on agricultural productivity. Research using quantitative methods in Lempuing District, Ogan Komering Ulu Regency, South Sumatra Province with a sample size of 200 respondents carried out identification and evaluation using the 5M management element approach, namely Money which is represented by the ability to provide land area, Materials (seeds, Fertilizers and Pepticides), Man, review labor requirements, Machine is the use of machinery or agricultural machinery equipment and Method is a method of implementing the frequency of rice planting in one year. The results of research using the Structural Equation Model method with the help of the SmartPLS application program provide the conclusion that: 1. Utilization of modernization of agricultural machinery (Machine) as the main priority in increasing profitability. Modern machines have a positive effect and replace the role of labor (Man) which has a negative effect because agricultural labor is less attractive and has high costs. Assistance with the availability of modern machine equipment is the main solution for areas that have not received it. 2. Land area (Money) is also vital in farming, because a proportional land area will have an impact on profitability and efficiency in material costs and machine rental utilization. Ownership of land area for agricultural use in accordance with the average per capita household expenditure needs is a minimum of 1.75 Ha for those who have their own land and 3.16 Ha for rice farming using a land rental system.
THE EFFECTS OF PROFITABILITY, CAPITAL STRUCTURE, AND FIRM VALUE ON ENVIRONMENTAL (GREEN) ACCOUNTING DISCLOSURE Himawan, F. Agung; Rani Siti Aisyah
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.v27i3.333

Abstract

This study examines the effects of profitability, capital structure, and firm value on green accounting disclosure among manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023 and participating in the PROPER program administered by the Ministry of Environment and Forestry (KLHK). Samples were selected using purposive sampling, yielding 41 firms with a total of 205 firm-year observations. The study uses secondary data drawn from annual financial reports over the observation period. Data were analyzed using multiple linear regression. The results show that profitability has a positive and statistically significant effect on green accounting disclosure (at the 1% level). Capital structure has no significant effect on green accounting disclosure. Firm value has a positive and statistically significant effect on green accounting disclosure (at the 5% level).
The Influence of Brand Awareness and Brand Trust on Brand Loyalty of Halal Skincare Products: The Mediating Role of Brand Love Suryani, Wan
ESENSI: Jurnal Manajemen Bisnis Vol. 28 Issue 1 (2025)
Publisher : Institut Bisnis Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/esensi.v28i1.56

Abstract

This study aims to analyse the effect of brand awareness and brand trust on brand loyalty in Wardah brand halal skincare products, with brand love as a mediating variable. Using an explanatory quantitative approach, data was collected from 219 Muslim female respondents in Medan City through a Likert scale questionnaire. The analysis was conducted using Structural Equation Modeling based on Partial Least Square (SEM-PLS) with SmartPLS. The results showed that brand awareness and brand trust have a positive and significant effect on brand loyalty, both directly and indirectly through brand love. This finding indicates that consumer loyalty to halal skincare products is not only formed by brand recognition and trust, but also influenced by emotional attachment to the brand. This study provides a theoretical contribution by integrating cognitive and affective dimensions in shaping brand loyalty, and provides practical implications for marketing strategies for halal products that focus on young Muslim female consumers.
THE EFFECT OF MARKETING COMMUNICATION, EXPERIENTIAL MARKETING, AND CUSTOMER TRUST ON PURCHASE DECISIONS AT FORME FURNITURE Budiyanto, Albert
ESENSI: Jurnal Manajemen Bisnis Vol. 28 Issue 1 (2025)
Publisher : Institut Bisnis Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/esensi.v28i1.334

Abstract

This study investigates whether marketing communication, experiential marketing, and customer trust jointly and individually have significant effects on purchase decisions at Forme Furniture. The research employs an associative (explanatory) design. The population comprises all Forme Furniture customers in 2023 (N = 107). Using non- probability, saturated (census) sampling, the sample equals the population (n = 107). Data analysis includes validity and reliability tests, multiple linear regression, and F- and t- tests. The F-test results indicate that marketing communication, experiential marketing, and customer trust collectively exert a significant effect on purchase decisions. The t-tests show that each predictor—marketing communication, experiential marketing, and customer trust has a positive, statistically significant partial effect on purchase decisions at Forme Furniture.
EFFECTIVENESS ANALYSIS OF SAKTI APPLICATION IN SUPPORTING STATE FINANCIAL DISBURSEMENT AT BPOM IN 2024 Christiningrum, M. F.; Muhamad Jihan Naslin
ESENSI: Jurnal Manajemen Bisnis Vol. 28 Issue 1 (2025)
Publisher : Institut Bisnis Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/esensi.v28i1.335

Abstract

This study evaluates the effectiveness of the Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) in facilitating state financial disbursement at the Indonesian Food and Drug Authority (BPOM) in 2024, focusing on the role of user operators. Utilizing the DeLone and McLean Information Systems Success Model (2003), the study examines the influence of System Performance (SP), Information Effectiveness (IE), and Service Performance (SV) on SAKTI’s Net Benefit Effectiveness (NB). Employing Partial Least Square Structural Equation Modeling (PLS-SEM) with data from 18 user operator respondents collected via a Likert-scale questionnaire, the findings reveal that System Performance significantly impacts Net Benefit Effectiveness (path coefficient = 0.651, P = 0.025, f² = 0.508). In contrast, Information Effectiveness (path coefficient = -0.024, P = 0.479, f² = 0.000) and Service Performance (path coefficient = 0.247, P = 0.256, f² = 0.040) show no significant influence. The model explains 69.8% of the variance in Net Benefit Effectiveness (R² = 0.698). Challenges such as complex system features and limited training are identified. Recommendations include enhancing system reliability, simplifying interfaces, and providing regular training to optimize SAKTI’s effectiveness.

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