Esensi: Jurnal Bisnis dan Manajemen
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191 research outputs found
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Akuntansi Lingkungan Sebagai Suatu Sistem Informasi: Studi Pada Perusahaan Gas Negara (PGN)
No full textEnvironmental Accounting as Information System: Study at Perusahaan Gas NegaraThe purpose of this research is to explore environmental accounting information systems at Perusahaan Gas Negara (PGN). The specific objectives of this research are to know the company already exist to environmental accounting implementation, to obtain cost of environmental at PGN get positive significant revenue, and also describe a model of environmental accounting information systems. According to the results, PGN already exist environmental accounting. It was found in company’s annual report. The information of environmental cost get positive impact to revenue and show the model of environmental accounting information systems at PGNDOI: 10.15408/ess.v6i1.312
Determinan Yang Mempengaruhi Kinerja Karyawan Pada Bank BRI Cabang Kramat Jati Jakarta
No full textThe Determinant that Influence Employee Performance in Bank of BRI Branch of Kramat Jati JakartaThere are a lot of factors that determine the employee performance, included competence, working disciplines, and working environment. The aim of this study is to determine the impact of competence, working disciplines, and working environment on Employee Performances in Bank of BRI, Kramat Jati Branch. The analysis method that used in this research is multiple regression. The result shows that the competence and working environment have a positive impact on employee performance. But, the working discipline don’t has an impact on employee performance. There are several implication of this research, such as: first, the company should recruit the employee with good competency. Second, the company should create a conducive working environment. Third, the company should have a good regulation to make sure the working disciplineDOI: 10.15408/ess.v6i2.355
Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial Pada Sekolah Menengah Negeri di Tegal
No full textThe Influence of Budgetary Participation on Managerial Performance in Stated Owned High School in TegalThis study examined the influence of budgetary participation to managerial performance through budget adequacy, organization commitment, and job relevant information as intervening variables. The population of this study is staff that budgetary participation at Public School in Tegal. The sample of this research is collected with contact person. The result of this study showed that budgetary participation has not effect to managerial performance. Other result that is shown in this study is that budgetary participation has positive effect to budget adequacy, organization commitment, and job relevant information. But, budget adequacy and job relevant information has not effect to managerial performance. Just organization commitment has positive effect to managerial performance. So, Budgetary participation has positive effect to organization commitment, and then organization commitment has positive effect to managerial performance.DOI: 10.15408/ess.v6i2.357
Pengaruh Tata Kelola Perusahaan dan Penghindaran Pajak Terhadap Manajemen Laba Pada Perusahaan Manufaktur di Indonesia
No full textThe Impact of Corporate Governance and Tax Avoidance on Earning Management at Indonesian Manufacturing CompaniesThe objective of this study is to determine the impact of corporate governance and tax avoidance on earning management by Indonesian manufacturing companies listed on IDX in 2010-204. This study used board of commissioner, independent commissioner, audit committee, and managerial ownership as corporate governance’s variabel. Population of this study is Indonesian manufacturing companies listed on IDX in 2010-2014. Sample of this study are 21 companies that generated using purposive sampling method. The multiple regression analysis test showed that board of commissioner, independent commissioner and tax avoidance have positive impact on earning management. But, managerial ownership has positive impact on earning management and audit committee has no impact on earning managementDOI: 10.15408/ess.v6i1.312
Analisis Masalah Pengembangan Perbankan Syariah di Indonesia: Aplikasi Metode Analytic Network Process
No full textThe Development Problems Analysis of Islamic Banking in Indonesia: Application Analytic Network Process MethodThis study would try to address the problems that faced by Islamic banking institutions in Indonesia. The results showed that the problems that arise in the development of Islamic banks in Indonesia consists of four important aspects, namely: human, technical, legal/structural aspect, and market/communal aspect. Decomposition of problem as a whole gains the priorities: 1) There is not enough of Islamic banks capital yet; 2) Lack of understanding of Islamic bank practitioners; 3) Lack of government support; 4) the trust and public interest to Islamic banks tend to be low.While the priority of policy strategies that are considered able to resolve the problems of Islamic banking industry in Indonesia consists of: 1) strengthen the capital and business scale and improve the efficiency level; 2) improve the quantity and quality of human resources, and also information systems and technologies; Furthermore, 3) improve the structure of Islamic bank funds and harmonization of regulation and supervision. DOI: 10.15408/ess.v6i2.357
Determinan yang Mempengaruhi Pengungkapan Laporan Keuangan Pemerintah Daerah
No full textDeterminants That Affect Regional Goverment\u27s Financial Statement DisclosureThis research aims to analysis of factors affecting of financial statement disclosure. The population this study are financial statement of local government all of Indonesia. A total of 314 financial statement of Local Government financial statement 2014 mean of disclosure level is 64%. This result of this study shows that wealth of local government and human development has positive effect on the local government financial statement disclosure, while asset of local government has negative effect. The functional differentiation, debt financing, and intergovernmental revenue are proved to have no effect on the local, government financial statement disclosureDOI: 10.15408/ess.v6i1.312
Peningkatan Profitabilitas Pada Industri Perbankan Go-Publik di Indonesia
No full textThe Profitability Improvement at Go-Public Islamic Banks in IndonesiaThe aim at the study to examine and analyze the impact growth of profitability through its capital adequacy ratio, operating expense to operating income, loan to deposit ratio and non perfoming loan in the banking industry go public in indonesia. The results show that operating expense to operating income and loan to deposit ratio have significantly effect to return on asset while the capital adequacy ratio,and non perfoming loan not significantly effect to return on asset. Capital adequacy ratio, operating expense to operating income, loan to deposit ratio and non perfoming loan not significantly effect to return on equity. While for variable stock returns are significantly influenced only by the capital adequacy ratio, operating expense to operating income, loan to deposit ratio, return on asset and return on equity while non perfoming loan not significantly effect to stock returnsDOI: 10.15408/ess.v6i1.311