Esensi: Jurnal Bisnis dan Manajemen
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Pengaruh Lingkungan Eksternal dan Lingkungan Internal Terhadap Keunggulan Bersaing Pada Industri Kecil dan Menengah di Bandung, Jawa Barat
No full textInfluences Of External and Internal Environment Against Competitive Advantage In Small and Medium Industries in Bandung, West Java. IKM entrepreneurs need to make the understanding of the external environment. The existence of dynamic change and competition in an industry can find opportunities that are adjusted to the capabilities of the company. Besides analyzing the external environment can help the entrepreneurs determine the needs and desires of the market. Instead internal environment analysis shows what should be done by the company. The purpose of this study is to analyze and determine the influence of external and internal environment on competitive advantage. The method used is a survey method, descriptive and explanatory survey. The number of respondents in this study were 140 IKM entrepreneurs in Bandung, West Java, which is determined by the sampling technique that is proportional cluster random sampling. To test the hypothesis of the study used statistical multivariate testing tool Partial Least Square (PLS). As for the use of data processing programs and SPSS version 2.0 smart PLS window. The results showed the external environment and internal environment affects the competitive advantage of IKM simultaneously.DOI: 10.15408/ess.v5i1.233
Analisis Pengaruh Return on Asset (ROA), Biaya Operasional Terhadap Pendapatan Operasional (BOPO), Suku Bunga, Financing to Deposits Ratio (FDR) dan Non Performing Financing (NPF) Terhadap Tingkat Bagi Hasil Deposito Mudharabah (Studi Empiris pada Bank Um
No full textLevel of profit sharing given by Islamic Banks which is one factor public appeal to save funds in the products of Islamic Banks but in level of profit sharing for giving of Islamic Banks still refers to the rate of Conventional Banks. Still referring to Conventional Bank interest rates make people still think that the same Islamic Banks with Conventional Banks. This research purpose to analyze the effect of financial ratios and interest rate to the level of profit sharing of mudharabah deposits Islamic Banks in Indonesia. The population used is the quarterly financial statements throughout Islamic Banks in Indonesia 2011-2013. Selection of the samples tested in this study using purposive sampling method, 6 selected Islamic Banks. Analysis tools in this study is used multiple regression analysis using SPSS 19.0 software. The variables used in this study are Return On Asset (ROA), BOPO, Interest Rate, Financing To Deposits Ratio (FDR) and Non Performing Financing (NPF) as the independent variable, and level of profit sharing mudaraba deposits as the dependent variable. Partial results show that Return On Asset (ROA) and Financing To Deposits Ratio (FDR) significant positive effect on level of profit sharing mudaraba deposits while the BOPO, Interest Rate and Non Performing Financing (NPF) have no effect.DOI: 10.15408/ess.v5i1.233
Program Perancangan Kegiatan Kredit Mikro (Dana Bergulir) Bagi Mahasiswa di Perguruan Tinggi
No full textDesign Program of Microcredit Activity (Revolving Fund)For Students in Higher Education. Systems design of microcredit is generally conducted by financial institutions of which credit is mostly provided for private sectors, both large and small medium Enterprises (SMEs). However, credit for new entrepreneurs, especially for college students, who want to start a business has never been provided formally due to numerous factors and among others is because of the absence of collateral. Meanwhile, in order to stimulate the eagerness of running a business, credit is inevitably essential. Hence, this study is proposing a comprehensive systems design to overcome any potential problems between new entreprenurs in getting credit from financial intitutions. This systems design handles a series of processes in granting credit which starts from screening and selecting business proposals. When the proposals are accepted and the credit is granted, then they will get processes of mentoring, training, exhibition and finally process of monitoring through financial reports. Also there will be internet facility of integrated microcredit information system to ease communication between the new entrepreneurs, mentors and financial institutions. This systems design can enhance success for the new entrepreneurs and diminish any potential risks of unable to repay the credit. So when the business starts to grow, they can apply for bigger credit.DOI: 10.15408/ess.v5i1.232
Customer Relationship Management dan Pengaruhnya Terhadap Loyalitas Nasabah Bank: Studi Pada Bank Muamalat Indonesia
No full textCustomer Relationship Management and Its Influence on customer loyalty Bank: A Case Study of Bank Muamalat Indonesia. The aim of this research is to analyze the influence of customer relationship management (CRM) to customer’s loyalty. Data collection is using primary and secondary data. The sampling method that used on this research is accidental sampling with 100 respondents. The analysis method on this research is multiple regressions. The CRM variables that used on this research are identify, acquire, retain, develop, and sustainable marketing. From the result, show that the CRM variable had an impact simultaneously on customer’s loyalty. Otherwise, only three variables had an impact on customer’s loyalty, such as acquire activity, retain, and sustainable marketing. There are also show that only acquire variable had an dominant influence on customer’s loyalty in Bank Muamalat Indonesia branch Slipi-Jakarta, because it has the largest coefficient value.DOI: 10.15408/ess.v5i1.233
Analisis Pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Uumum (DAU) dan Inflasi Terhadap Pertumbuhan Ekonomi di Kabupaten/Kota Propinsi Jawa Tengah
No full textThis research was aimed to analyze the effect of own-source revenue, general allocation grant, and inflation to economic growth in distric or urban Province of Central Java from 2011 to 2014. This research used secondary data which collected from Statistic Indonesia (BPS) of Central Java. The research uses multiple regression analysis method The result of this research show that: (1) own-source revenue has significant influence on economic growth in distric or urban Province of Central Java. (2) general allocation grant has no significant effect on economic growth distric or urban Province of Central Java. (3) Inflation has no significant effect on economic growth distric or urban Province of Central Java distric or urban Province of Central Java. (4) own-source revenue, general allocation grant, and inflation together (simultaneously) has significant influence on the economic growth in the district or urban of Central Java.DOI: 10.15408/ess.v5i2.234
PENGARUH KOMITMEN PROFESIONAL DAN SOSIALISASI ANTISIPATIF MAHASISWA AUDIT TERHADAP PERILAKU WHISTLEBLOWING
No full textThis study examines the anteceden of whistleblowing behavior by the professional commitment and anticipatory socialization student audit. It’s extend Elias (2008) and criticizes on the mismatch between the hypothesis with testing tools are used, so that the results can’t answer hypothetical appropriately. The used data is 104 of accounting students who have taken the course of auditing. Hypothesis testing used multiple regression test and t-test, with the previous factor analysis. The result indicates that professional commitment have significant effect on whistleblowing. The results also showed no significant difference to the level of anticipatory socialization respondents to whistleblowing. This study provides in addition to the audit literature by doing different test levels of professional commitment and anticipatory socialization student audit of whistleblowing behavior.DOI: 10.15408/ess.v4i1.196
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK (Studi Empiris Pada Perusahaan Non-Keuangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2013)
No full textThis research aims to analyze and obtain empirical evidence about the effect of independent commissioner, compensation of management executives and institusional investor to tax management. The independent variabels used are independent commissioner, compensation of management executives and institusional investor. The dependent variabel used is tax management. The research population was companies listed in Indonesia Stock Exchange (IDX) in period of 2010-2013. Sample was collected by purposive sampling method. Total 86 companies were taken as study’s sample. Analysis method of this research used multiple regression. The result shows independent commissioner, compensation of management executives and institusional investor partially influence to tax management with significant value as 0,004, 0,046 and 0,000. Then, independent commissioner, compensation of management executives and institusional investor simultaneously and significantly influence to tax management, It can be seen from the significance value of 0,000.DOI: 10.15408/ess.v5i1.233
Analisis Komparasi Investasi Logam Mulia Emas Dengan Saham Perusahaan Pertambangan di Bursa Efek Indonesia 2010-2014
No full textPenelitian ini bertujuan untuk mengetahui perbandingan antara return investasi emas dengan return saham perusahaan pertambangan selama periode 2010 sampai 2014. Dalam penelitian ini, data sekunder dan informasi yang dikumpulkan merupakan data historis yaitu harga logam mulia emas dan harga saham 6 (enam) perusahaan pertambangan yaitu PT. Aneka Tambang, Tbk., PT. Cita Mineral Investindo, Tbk., PT. Citra Kebun Raya Agri, Tbk., PT. Central Omega Resources, Tbk., PT. Vale Indonesia, Tbk. dan PT. Timah, Tbk,. Pergerakan dari harga emas dan rata-rata harga saham pertambangan diamati setiap bulannya. Analisis data menggunakan Uji beda Anakova dengan memasukkan pergerakan inflasi sebagai variabel kontrol pada taraf signifikansi 5%. Hasil dari penelitian membuktikan bahwa return dari investasi logam mulia emas tidak memiliki perbedaan yang berarti dengan return investasi saham perusahaan pertambangan.DOI: 10.15408/ess.v5i2.234
Pengaruh Tipe Kepribadian, Pengalaman dan Penerimaan Perilaku Disfungsional Terhadap Audit Judgement
No full textThis 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.v5i2.234