Esensi: Jurnal Bisnis dan Manajemen
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Faktor–Faktor yang Mempengaruhi Keputusan Wanita Muslim di Wilayah Tangerang Selatan Berwirausaha
No full textThis paper empirically examined the Analysis factors that influences of decisions to be Entrepreuner at Moslem Women Entrepreuner in South Region in Tanggerang. The analysis factors of influences of decisions factors is intended to determne whether among interests, motivations, families support, financial resources and information technology. The study utilizes a review of litelatures to purpose a conceptual model. The model is tested with data from survey among 60 moslem women in South region of Tanggerang using Factor Analysis Technique. The dimension of this The results confirm that the first factor is dominated by the internet facilities, social media, information technology expand the network and the use of information technology reduces the cost of the efforts of women entrepreneurs in the moslem women in South region of Tanggerang.DOI: 10.15408/ess.v5i2.234
Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, dan Islamic Governance Score Terhadap Pengungkapan Islamic Social Reporting (Studi Empiris pada Bank Umum Syariah di Indonesia Tahun 2010-2012)
No full textConventional social responsibility disclosure is measured by an index of global reporting initiative is limited to the material aspects of the course, while the Islamic social responsibility disclosure is not limited to the material aspect alone, but on the spiritual and moral aspects of the social reporting by Islamic index. Limitations of conventional social responsibility disclosure push this study to determine the factors that influence disclosure of social reporting on Islamic sharia banks in Indonesia.The study involved Islamic banks in Indonesia in 2010-2012. The research method used is content analysis are derived from annual reports or corporate websites Indonesian stock exchange in 2010-2012. Statistical program used was Statistical Package for Social Sciences SPSS 20.0 by using multiple linear regression analysis.The variables used in this study are firm size as measured by total assets, profitability as measured by return on assets, leverage as measured by debt to equity ratio and Islamic governance score as measured by the number, cross membership, educational background, and the reputation of the council supervisor sharia as the independent variable, and Islamic social reporting as the dependent variable. The results pointing to a company that size has a significant influence on the disclosure of Islamic social reporting, while the rest has no effect.DOI: 10.15408/ess.v5i1.233
Analisis Pengaruh Islamic Corporate Governance Terhadap Corporate Social Responsibility (Studi kasus pada Bank Syariah di Indonesia)
No full textThis study aims to examine the influence of Islamic corporate governance, size of the Board of Commissioners, the composition of the Board of Commissioners, Frequency of Meetings of the Board of Commissioners, the size of the Audit Committee Independent, The composition of the Audit Committee Number of Meetings Audit Committee, Profitability and Liquidity on the disclosure of corporate social responsibility (case study on the bank Sharia in Indonesia). This research is a quantitative study using scientific research in the form of positive economics. The nature and type of this research is descriptive method used is based on a survey of the literature. Data used is secondary data obtained from www.bi.go.id and corporate websites. The analytical method used is multiple linear regression analysis with SPSS version 22. The population in this study are all Islamic banks registered in Bank Indonesia during the period 2012 to 2014. While the sample is determined by using purposive sampling method in order to obtain a sample of 10 banks with observations for 3 years.Based on the results of multiple regression analysis with significance level of 5%, then the results of this study concluded: (1) Islamic Corporate Governance consisting of Existence and expertise Sharia Supervisory Board has no significant effect on the disclosure of corporate social responsibility. (2) The size of the BOC significant effect on the disclosure of corporate social responsibility. (3) The composition of the Board of Commissioners has no significant effect on the disclosure of corporate social responsibility. (4) The frequency of the number of board meetings no significant effect on the disclosure of disclosure of corporate social responsibility. (5) The size independent audit committee has no significant effect on the disclosure of corporate social responsibility. (6) The composition of the independent audit committee has no significant effect on the disclosure of corporate social responsibility. (7) The number of meetings of the audit committee has no significant effect on the disclosure of corporate social responsibility. (8) Profitability has no significant effect on the disclosure of corporate social responsibility. (9) Liquidity no significant effect on the disclosure of corporate social responsibility. (10) Islamic corporate governance, size of the Board of Commissioners, the composition of the Board of Commissioners, Frequency of Meetings of the Board of Commissioners, the size of the Audit Committee Independent, The composition of the Audit Committee Number of Meetings Audit Committee, Profitability and Liquidity on the disclosure of corporate social responsibility jointly significant effect on disclosures corporate social responsibility.DOI: 10.15408/ess.v5i1.233
Pengaruh Asimetri Informasi dan Tingkat Disclosure Terhadap Biaya Ekuitas Dengan Kepemilikan Manajerial Sebagai Variabel Moderating (Studi Empiris Pada Perusahaan Manufaktur Di Bursa Efek Indonesia)
No full textThe objective of this research, the first to analyze the effect information asymmetric toward the cost of equity, the second to analyze the effect level of disclosure toward the cost of equity, and the third to analyze the effect the managerial ownership toward the cost of equity of the manufacturing industry which are listed in Indonesian Stock Exchange (IDX) in 2010-2013. This research used samples of 35 manufacturing industry which are listed in Indonesian Stock Exchange. The sample selection method used purposive sampling method. The statistical testing were used by Partial Least Square (PLS. )The result of this research indicate that (1) information asymmetry have influences significanctly toward the cost of equity, (2) the level of disclosure don’t have influences significantly toward the cost of equity, and (3) the managerial ownership have influences significantly toward the cost of equity.DOI: 10.15408/ess.v5i2.233
Faktor-Faktor yang Mempengaruhi Pengungkapan Corporate Social Responsibility di dalam Laporan Sustainability (Studi Empiris Pada Perusahaan yang listing di Bursa Efek Indonesia Tahun 2010-2013)
No full textThe study aims to examine the effect of corporate governance, firm size, and profitability to corporate social responsibility disclosure in sustainability report. The mechanism of corporate governance used are independent commissioner, institutional ownership, and foreign ownership.This research is a quantitative study using scientific research in the form of positive economics. The nature and type of this research is descriptive with the method used by literature survey. Data used is secondary data obtained from www.idx.co.id and corporate websites. The analytical method used is multiple linear regression analysis with SPSS version 22. The populations in this study are all companies listed on the Indonesia Stock Exchange during the period 2010 until 2013. Samples are taken by purposive sampling method amount 21companies with 4 years observation. Based on the results of multiple regression analysis with a significant level of 5%, the results of this study concluded that: (1) Independent Commissary does not signicantly influence the effect on the disclosure of CSR in the sustainability report with the significant value 0.390 > 0.05. (2) Institutional Ownership has a significant effect on the disclosure of CSR in the sustainability report with the significant value 0.003 < 0.05. (3) Foreign Ownership does not signicantly influence the effect on the disclosure of CSR in the sustainability report with the significant value 0.221 > 0.05. (4) Firm Size has a significant effect on the disclosure of CSR in the sustainability report with the significant value 0.000 < 0.05. (5) Profitability has a significant effect on the disclosure of CSR in the sustainability report with the significant value 0.001< 0.05.DOI: 10.15408/ess.v5i2.234
Analisis Karakteristik, Perilaku, dan Motivasi Perjalanan Wisatawan Asal Sulawesi Utara ke Jakarta
No full textThis study aims to analyze the characteristics, behaviors and motivations of tourists from North Sulawesi trip to Jakarta. The research methodology used is descriptive qualitative method. The data used is primary data and secondary data collection method through survey questionnaires, interviews, and focus group discussion. Data analysis used SPSS statistical analysis includes frequency and cross-tab analysis, and SWOT analysis. The results of this study of which are domestic tourists from North Sulawesi classified as "Upper Market" and prestigious tourist fond of, and impressed consumptive, hedonist, shopping, parties and meals. Travelers from North Sulawesi like to go to some of the famous tourist destinations. Travelers from North Sulawesi more confident when to travel alone in the country. The main obstacle is the lack of information about Jakarta especially for the people of North Sulawesi, unavailability of brochures about Jakarta in service, not available tourist maps. Information about the attractions that can be visited very minimal and should be provided free of charge such as tourist information facilities at the airport, in the center of the crowd, tourist destination, and so on. Packaging destination must be continuously improved; Jakarta is highly prestigious for the people of North Sulawesi.DOI: 10.15408/ess.v4i3.243
Perencanaan Syariah
No full textAny individual or any organization definitely requires planning in a variety of activities. Good planning is not based on sharia, or Islamic-based (conventional) basically has a lot in common, in addition to also have many differences. In this article the author intends to explain the concept - the basic concept of sharia perenaaan well as its association with the concept of conventional planning. Thing - the most important thing in this article is a discussion about the basic concepts, principles, vision, mission, the laws, the feasibility and planning stages in sharia Planning sharia is essentially the same as planning in general, the difference principle is the \u27value - value\u27 that surrounded him. Because it takes a lot of socialization and continuing on the planning concept of sharia.DOI: 10.15408/ess.v4i3.243
PENGARUH MOTIVASI BELAJAR, PERILAKU BELAJAR DAN MODEL PEMBELAJARAN KONSTRUKTIVISME TERHADAP PRESTASI BELAJAR MAHASISWA KELAS REGULER FAKULTAS EKONOMI DAN BISNIS UIN SYARIF HIDAYATULLAH JAKARTA
No full textPenelitian ini bertujuan untuk menjelaskan pengaruh motivasi belajar, perilaku belajar, dan model pembelajaran konstruktivisme terhadap prestasi belajar. Perilaku belajar terdiri dari kebiasaan mengikuti pelajaran, kebiasaan membaca buku teks, kunjungan ke perpustakaan, dan kebiasaan mengikuti ujian. Sampel yang digunakan di dalam penelitian ini dihasilkan melalui teknik pengambilan sampel bertujuan dari mahasiwa-mahasiwa jurusan akuntansi, manajemen, dan ilmu ekonomi studi pembangunan kelas reguler Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatullah Jakarta. Sampel akhir dari penelitian ini adalah 202 mahasiswa. Data dianalisis dengan menggunakan regresi berganda. Hasil dari penelitian ini memberikan dukungan secara empiris bahwa perilaku belajar dalam hal kebiasaaan mengikuti pelajaran dan kunjungan ke perpustakaan berpengaruh terhadap prestasi belajar mahasiswa. Namun, hasil penelitian ini tidak memberikan dukungan secara empiris bahwa motivasi belajar, perilaku belajar dalam hal kebiasaan membaca buku teks dan kebiasaan mengikuti ujian, serta model pembelajaran konstruktivisme berpengaruh terhadap prestasi belajar mahasiswa.DOI: 10.15408/ess.v4i1.195
Faktor-Faktor Yang Mempengaruhi Under-reporting of Time
No full textThis research examined the influenced of time pressure, audit risk, materiality, locus of control, and turnover intention to underreporting of time. Respondent in this research were the auditors who worked at Public Accounting Firm in DKI Jakarta. The respondences of this research were 120 auditors from 25 Public Accounting Firm. The sampling method in this research was purposive sampling method, while the data analysis method used multiple regression analysis. These result that time pressure, audit risk, and materiality had influence to underreporting of time. Locus of control and turnover intention had no influence to underreporting of time. Therefore, distribution of working time, condusive working environment, close supervision in field work, familial attachment auditor and auditor’s prosperity need to be done in order to avoid audit reporting practice prior to the specified reporting period or underreporting of time.DOI: 10.15408/ess.v4i3.243