Esensi: Jurnal Bisnis dan Manajemen
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Pengaruh Struktur Pasar Terhadap Profitabilitas Perbankan Syariah di Indonesia
No full textThe Impact of Market Structure to Profitability in The Indonesian Islamic Banking IndustryThe aim at the study to analyze the impact of market structure to the profitability of Islamic banking industry in Indonesia. The method of this research is panel regression with random effect. Data shown that Indonesian Islamic banking industry is highly concentrated, we can see the concentration ratio above 45%. The estimation result shown that the market structure –that proxied by market share- don’t have an impact on profitability in Indonesian Islamic banking industry. The control variables shown that only BOPO and NPF ratio that have an impact on profitability, otherwise the CAR and GDP growth don’t have an impact on profitability. This result shown that the SCP hypothesis didn’t happened at Indonesian Islamic banking industryDOI: 10.15408/ess.v6i1.313
Analisis Tingkat Kesehatan Koperasi Syariah
No full textAnalysis of Islamic Cooperatives SoundnessThe purpose of this study is to investigate and assess the level of health Islamic financial services cooperatives as Islamic microfinance institutions and to measure its overall performance, so the sharia cooperative can continue to improve to improve its quality. This study uses qualitative and quantitative methods. This assessment tool is an adaptation of the method of CAMEL customized with a few extras such as aspects of sharia. The object of this study is a cooperative financial services BMT Sharia al Munawwarah. The findings from this study that the co-operative Financial Services Syariah BMT Al Munawwarah categorized as cooperative healthy enough. But there are some things that do not meet the criteria of soundness. Weaknesses that need to be improved on the aspects of sharia supervisory function, but can be addressed by improving the quality of human resources both supervisors, administrators and managers. Thus the assumption Cooperative sharia was unprofessional and not well manajemenya is the assumption that less preciseDOI: 10.15408/ess.v6i1.312
Determinan Pembiayaan Murabahah Pada Unit Usaha Syariah: Model Regresi Panel
No full textDeterminant of Murabahah Financing in Islamic Business Unit: Panel Regression ModelFinancing is one main activity in Islamic banking operations. The aim of this research is to determine the factors that influence the financing in Islamic business unit. This research is using panel regression as a tool of analysis. The sample that used in this object is five Islamic business unit, such as Bank of BTN, Bank of Permata, Bank of CIMB Niaga, Bank of DKI, and Bank of West Kalimantan. The result shows that only deposit funds that have an influence to murabahah financing in Islamic business unit, otherwise the operational efficiency ratio (BOPO) doesn\u27t have an impact on financing.DOI: 10.15408/ess.v6i2.377
Analisis Implementasi Pemberlakuan UU Nomor 28 Tahun 2009 (Studi Kasus Pengelolaan Penerimaan Pajak Parkir Pada Dinas Pelayanan Pajak Propinsi Daerah Khusus Ibukota Jakarta)
No full textThis paper contains the analysis of the implementation of enforcement of the law number 28 of 2009, especially in the case management of parking tax revenue in Jakarta. Parking tax revenue in the Province of Jakarta for five years did not reach the target then the author would like to see how the influence of parking tax revenue in the Province of Jakarta after the application of the law number 28 of 2009. The conclusion of this paper is the implementation of Law No.28 of 2009 is essentially no direct effect on tax income in Jakarta provincial park for in the law number 28 of 2009 did not discussin detail about the voting system that is set back in the regulations that made after the application of the law. Influence the application of the law number 28 of 2009 does not provide a positive influence interms of achieving tax revenue target of new parking regulation senacted after that seen in ratio tax revenue target attainment percentage of parking up to the third quarter period after the new regulation simposed.DOI: 10.15408/ess.v5i1.233
The Way For Maintaning Customer Loyalty and Using of E-Commerce in Developing Company Such as Small and Medium Entreprises
No full textThe Way for Maintaining Customer Loyality and Using of E-Commece in Developing Company Such as Small And Medium Enterproses. This paper aims to analyze the way of maintaining customer loyalty of company in developing their business. One of the way is providing of customer loyalty program with the reward point given to their customer. Beside that, this study analyze also the usefulness of e-commerce in developing Small and Medium Enterprises. Definitely ,the use of e-commerce able to drive business of small and Medium Enterprises quickly and promptly. Involving e-commerce in developing small and medium enterprises (SMEs)is very crucial and important. There are some potential benefits derived from the strategic use of e-commerce provide: i) Enhanced customer services, ii) Reduced transaction costs, iii) Increased business efficiencies, iv) Improved operational flexibility, v). Obtaining competitive advantages and vi). Improved product and service delivery. . This study use Descriptive Qualitative Analysis Method based on the observation of the current situation of e-commerce usefulness in developing company such as small and medium enterprises and the way of maintaining customer loyalty in business development This study shows that both low customer awareness about point-based reward programs and, not surprisingly, low redemption rates. More specifically, lack of awareness about the reward points programs and the redemption procedure was shown. The important conditions positively affecting redemption of reward points were found to include awareness of the reward point program, a positive attitude about the incentives, and average frequency of credit card usage. Also, redemption rates were higher for cards that had been issued more recently. This study find also that e-commerce has big part role in developing Small and Medium Enterprises. In this, e-commerce can develop promotion and selling volume of Small and Medium Enterprises by the smart electronic mechanism.DOI: 10.15408/ess.v5i1.233
Efektivitas Peran Auditor Internal di UIN Syarif Hidayatullah Jakarta yang Ditunjukkan Oleh PP No. 60 Tahun 2008: “Sistem Pengendalian Intern Pemerintah (SPIP)”
No full textThe effectiveness of the Internal Auditor\u27s role in UIN Syarif Hidayatullah Jakarta Shown By Regulation No. 60 of 2008: "Government Internal Control System (SPIP)". This study aims to determine the factors that can create conditions for a good university governance focus more factors that analyzed the role of internal auditors in UIN Syarif Hidayatullah Jakarta. This research was conducted with descriptive method, using research data sources such as government regulation, Regulation, Regulation of the Inspector General, the Statute of UIN Syarif Hidayatullah Jakarta and Regulations Rector. Data collected later dideskriptifkan, analyzed logically, systematic, and consistent with the research paper more detailed and in-depth. Therefore in view of the explanatory data, this research study is referred to as the analytical descriptive. The main finding of this study is that the regulations governing the Internal Control Unit (SPI), especially concerning the role, functions, duties, powers and responsibilities and organizational support is adequate. The findings of the examiner\u27s next is the terminology used by SPI at UIN Syarif Hidayatullah Jakarta is right. Competence of personnel seen backdrop of education is appropriate. Limitations of this study is factor analyzed only on the role of auditors. The author suggests the existence of such advanced research is to expand the knowledge management factors.DOI: 10.15408/ess.v5i1.233
Faktor-Faktor yang Mempengaruhi Pengungkapan Intellectual Capital Pada Perusahaan Property dan Real Estate
No full textThe purpose of this research is to find out the effect of firm age, firm size, leverage, profitability and concentration of ownership on intellectual capital disclosure. The sample of this study is from property and real estate firm that listed on Indonesian Stock Exchange from 2010 until 2014. This research using purposive sampling method, to determine the sample of this research with 80 companies as population and 16 companies as sample. This research using multiple linear regression analyzed method by SPSS program version 22 for windows. Partially, the results of this research indicate that only firm size has an effect on intellectual capital disclosure, while firm age, leverage, profitability and concentration of ownership do not have an effect on intellectual capital disclosure. The result also indicates that firm age, firm size, leverage, profitability and concentration of ownership simultaneously have an effect on intellectual capital disclosure.DOI: 10.15408/ess.v5i2.235
Pengaruh Komite Audit, Kualitas Audit, Kepemilikan Institusional, Risiko Perusahaan dan Return On Assets Terhadap Tax Avoidance
No full textThis research aims to analyze and get empirical evidence about the effect of audit committee, audit quality, ownership institutional, corporate risk and return on assets on the tax avoidance. Sample of this research were property and real estate industries which are listed in Indonesian Stock Exchanges during 2010-2013 period. The number of property and real estate industries that were became in this study were 22 companies with 4 years observation that acquired by purposive sampling method. Hypothesis in this research were tested by multiple regression model.The result of this research showed that corporate risk and return on assets influence the tax avoidance. In the other hand, the audit quality, audit committee and ownership institutional didn’t influence the tax avoidance.DOI: 10.15408/ess.v5i2.234
