Esensi: Jurnal Bisnis dan Manajemen
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Pengaruh Pemahaman Akuntansi, Pemanfaatan Sistem Informasi Akuntansi dan Peran Internal Audit Terhadap Kualitas Laporan Keuangan (Survey pada Koperasi Pegawai Republik Indonesia Kota Bandung)
No full textTujuan dari penelitian ini adalah untuk mengetahui seberapa besar pemahaman akuntansi, pemanfaatan system informasi akuntansi dan peran internal audit mempengaruhi kualitas laporan keuangan Se-Wilayah kota Bandung secara simultan dan secara parsial. Unit analisis yang diamati adalah pegawai yang bekerja pada Koperasi Pegawai Republik Indonesia di Bandung dengan responden sebanyak 50 supervisor yang bekerja pada KPRI Se-Wilayah Bandung. Metode statistik yang digunakan dalam penelitian ini adalah statistic inferensial, adapun jenis penelitian yang digunakan adalah penelitian Deskriptif Verifikatif. Sampel yang digunakan adalah sampel jenuh. Alat analisis yang digunakan dalam penelitian ini menggunakan regresi linier berganda dengan bantuan software SPSS 16.0. Hasil penelitian deskriptif menunjukan dalam pengujian hipotesis secara parsial variable bebas yang diuji yakni Pemahaman Akuntansi (X1), pemanfaatan system informasi akuntansi (X2) dan Peran Internal Audit (X3) terhadap variable Kualitas laporan keuangan (Y), dimana melalui uji t dengan uji dua pihak pada taraf α = 5%. Berdasarkan hasil analisis yang dilakukan Pemahaman Akuntansi (X1) memiliki pengaruh positif signifikan terhadap Kualitas Laporan Keuangan (Y). Pemanfaatan Sistem Informasi Akuntansi (X2) memiliki pengaruh positif signifikan terhadap Kualitas Laporan Keuangan (Y), variabel Peran Internal Audit (X3) memilki pengaruh yang signifikan terhadap variable Kualitas Laporan Keuangan (Y). Dengan demikian ketiga variable independen berpengaruh positif signifikan terhadap kualitas laporan keuangan.DOI: 10.15408/ess.v4i3.243
ANALISA BREAK EVENT POINT (BEP) TERHADAP LABA PERUSAHAAN
No full textBreak event point or the break-even point can be defined as a situation where the operating company does not make a profit and not a loss. The goal is to provide the knowledge to increase knowledge about the break event point (the point of principal) and its relationship with the company profit and to know how the results of the. Analysis break event point is very important for the leadership of the company to determine the production rate how much the cost will be equal to the amount of sales or in other words to determine the break event point we will determine the relationship between sales, production, selling price, cost, loss or profit, making it easier for leaders to take discretion.DOI: 10.15408/ess.v4i1.1955
MENGELOLA HUTANG DALAM PERSPEKTIF ISLAM
No full textHutang adalah muamalah yang dibolehkan dalam islam. Hutang dapat membawa seseorang ke surga karena niatnya untuk tolong menolong sesama manusia (hablun minannaas) namun hutang juga dapat membawa seseorang terjerumus kedalam api neraka manakala tidak dikelola dengan baik. Permasalahan akibat hutang piutang seringkali muncul karena adab-adab dalam berhutang tidak diperhatikan pemberi hutang (kreditur) maupun peminjam (debitur). Oleh karena itu hutang (qardh) perlulah dikelola dengan memperhatikan petunjuk-petunjuk islam baik yang tertuang dalam alquran maupun dalam alhadits sehingga kegiatan hutang piutang dapat membawa keberkahan dan menjadi solusi bagi umatDOI: 10.15408/ess.v4i1.1956
ANALISIS DAN IMPLEMENTASI MIKROTIK ROUTER BOARD RB450G UNTUK MANAJEMEN JARINGAN (STUDI KASUS : BADAN PENGKAJIAN DAN PENERAPAN TEKNOLOGI SUB BALAI BESAR TEKNOLOGI ENERGI (B2TE-BPPT) SERPONG)
No full textThe importance of a management of the network in B2TE and optimize use of existing network devices. During this time, the network system that is running can’t be managed properly. There are still problems, especially related to topology, traffic network system, bandwidth, access rights, and the login process. On the basis of these, carried out an analysis and implementation of development using Network Development Live Cycle (NDLC) with activity analysis, design, prototype simulation, implementation, monitoring, and management. Development method is applied to solve problems that occur. Data collection methods used are the methods of observation and interviews with the B2TE and do a similar study. To resolve issues related to topology, topology implemented using the router board. For traffic network system, load balancing system implemented by the method of Per Connection Classifier (PCC). Queue tree with Hierarcial Token Bucket (HTB) method and Per Connection Queue (PCQ) and hotspot system is applied to solve problems related to bandwidth and permissions. Single sign-on system (SSO) with Open LDAP and RADIUS functioned to minimize the use of username and password during the login process. From the test results of the implemented system, the selection router board it is appropriate to handle the problem topology. Load balancing with the PCC method, queue tree with HTB and PCQ methods and systems hotspot capable of answering traffic problems on the issue of network systems, bandwidth, and permissions. While the system SSO is capable of handling problems login process. For further development, it is expected that the system has been running for bandwidth management rule can be added to separate the local and international bandwidth. Then, for security, made the policy in terms of access to the IP address and port. In terms of permissions, can be applied to the scheduling of access to certain sites. For the development of SSO, can be applied SSO system that can access multiple applications.DOI: 10.15408/ess.v4i1.196
THE ROLE OF ZAKAH AND BINARY ECONOMICS IN POVERTY REDUCTION
No full textPoverty reduction remains the most important challenge for every countries. Zakah, as an Islamic faith-based institution, is a strategic tool for combating poverty. This study aims to identify the role of zakah and compare its principles with an overview of the characteristics and practices within binary economics which also provides a systemic solution for poverty. The study shows that zakah has an essential role to the economic growth and poverty reduction in Muslim community, as well as, binary economics which also offers a way of enhanching everyone’s economic well-being and fundamentally different from all forms of conventional economics.DOI: 10.15408/ess.v4i1.196
FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI WAKIF TENTANG WAKAF UANG
No full textThe research was motivated by the fact that a wide gap between the realization of cash waqf accumulated and the calculation of cash waqf potential in Indonesia is still wide open. Based on the previous research, one reason influencing the sluggish of cash waqf implementation is people\u27s perception on the cash waqf. Therefore, it is necessary to analyze the factors that influence perceptions of waqif on cash waqf.This research was a kind of descriptive-correlational research that seeked the relationship between education level, income level, mazhab and the information media of cash waqf as independent variables and perceptions of waqif on cash waqf as the dependent variable. Based on data analysis, it was known that from the four independent variables tested, the levels of education have a greater probability in comparison with other variables (income level, mazhab, media information) and it is statistically significant.DOI: 10.15408/ess.v4i1.195
PENGARUH RASIO PROFITABILITAS, RASIO AKTIVITAS, RASIO PASAR, FIRM SIZE, TINGKAT SUKU BUNGA, DAN NILAI TUKAR TERHADAP RETURN SAHAM (Studi Empiris Pada Perusahaan Makanan dan Minuman Di Bursa Efek Indonesia Periode 2008-2011)
No full textPenelitian ini bertujuan untuk menganalisis pengaruh Rasio Profitabilitas, Rasio Aktivitas, Rasio Pasar, Firm Size, Tingkat Suku Bunga dan Nilai Tukar terhadap Return Saham Perusahaan Makanan dan Minuman di Bursa Efek Indonesia. Sampel yang digunakan adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode 2008 – 2011, total sampel yang digunakan berjumlah 44 sampel.Metode pengambilan sampel dengan Purposive Sampling.Model analisis yang digunakan dalam penelitian ini adalah regresi linier berganda.Hasil penelitian menunjukkan Profitabilitas (ROE), Rasio Pasar (PBV), Firm Size ( Total Aset), Tingkat Suku Bunga (SBI)tidak pengaruh terhadap Return Saham, Rasio Aktivitas (TATO) dan Nilai Tukar (Kurs Tengah BI) berpengaruh dengan Return saham.DOI: 10.15408/ess.v4i1.195
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEMISKINAN DI INDONESIA
No full textThe purpose of this study is to determine the factors that affect poverty in Indonesia. The method used in this study is a multi-linear regression, which is an analysis tool that is used to see the effect of the independent variables which are, the level of income per capita, the rate of inflation, the level of household consumption, level of education, human development index (HDI) and the poverty level as dependen variable. The data used in this study is secondary data of 33 provinces in Indonesia in 2012. From the study it can be concluded that the variable income per capita, inflation, education level human development index (HDI) and consumption simultaneously affects variable rate of poverty, it can be seen from the test that showing the level signifkansi f <0.05. And from R square is known that the independent variable can explain the poverty rate by 56 percent and the remaining 44 percent would be explained by other variables whose not examined in this studyDOI: 10.15408/ess.v4i1.196
Pengaruh Reputasi Auditor dan Mekanisme Corporate Governance Terhadap Integritas Laporan (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2008-2010)
No full textThis study aims to obtain empirical evidence about the effect of auditor reputation, corporate governance mechanism (independent commissioner managerial ownership, institutional ownership) to integrity of financial statement at the manufacturer companies in Indonesia. Integrity of financial statement define as how far a financial statement disclosure shows truth and honest information. Independent variables used in this study were reputation auditor and corporate governance mechanism was analyzed by independent commissioner managerial ownership, institutional ownership. Dependent variable used in this study is integrity of financial statement was analyzed by conservatism. Study’s sample was manufacturer companies listed in Indonesia Stock Exchange (IDX) period among 2008-2010. Data was collected by purposive sampling method. Total 56 manufacturer companies were taken as study’s sample. The method of analysis of this research used multiple regression. The results of this research showed that reputation auditor and independent commissioner had significant effect to integrity of financial statement. Meanwhile, Institutional ownership and managerial ownership had not significant effect to integrity of financial statementDOI: 10.15408/ess.v4i3.243
Asuransi Syariah dalam Praktik (Studi Analisis Terhadap Shariah Compliance)
No full textThe prohibition against gharar, gambling, and riba, is aimed to distance people from the act of taking property or the property of another by any wrongful means. In order to ensure those prohibited practices not happened in the company’s operations, syari’ah insurance company implements rules derived from the teachings of Islam. When conventional insurance can’t be separated from the elements of gharar, gambling, riba, riswah, and zhulm, the operation of syaria’ah insurance must be free from the prohibited practices, whether it is in the element of contract, product, investment, re-insurance, policy, marketing, or claims settlement. When conducting business with customers, syari’ah insurance must also be free from any transactions that contain elements of khidâ \u27, ghaban, tadlis, jahala, khiyânah, riswah, ihtikar. For syari’ah insurance to be free from those that are forbidden, the operation should not only focused on enforcing Islamic contract, products and systems alone, but also utilizes trusted human resources. Without the human resources that understand mu\u27amalah Shari\u27ah and Islamic law, the Islamic contracts will be easily diverted. Whatever the argument, there are chances that can create inconsistent practices with the basic foundation in Islamic financial institutions without exception on syari’ah insurance.DOI: 10.15408/ess.v4i3.243