Esensi: Jurnal Bisnis dan Manajemen
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Pengaruh Partisipasi Anggaran, Komitmen Organisasi, Gaya Kepemimpinan Terhadap Kinerja Manajerial
No full textThe purpose of this research was to analyze about the effect of budgetary participation, organizational commitment, and leadership styles on managerial performance.This is used primary data by the quetionnaries. Questionneries were distrubuted to principal, vice principal, along with his staff involved in the preparation of the budget at a junior high school in South Tangerang as much as 54 quetionnaries. Number of quetionnaries returned was 43 quetionnaries. Sampling method used convinience sampling. The analysis method to examine hypothesis was regression analysis From the results of multiple regression, generate hypotheses such as the following, that is: 1) Participation budget significant influence on managerial performance, 2) Organizational Commitment significant influence on managerial performance, 3) Leadership style have no significant influence on managerial performance, 4) Budgetary participation, Organizational Commitment, and leadership styles similarity significant influence on managerial performanceDOI: 10.15408/ess.v4i3.243
PERHITUNGAN IDLE CAPACITY DENGAN MENGGUNAKAN CAM-I CAPACITY MODEL DALAM RANGKA EFISIENSI BIAYA PADA PT X
No full textAim for this research are to analyze capacity cost which incure from company production machines and human resources whose operate the production machine using CAM-I capacity model. CAM-I capacity model is an approach which focus upon how to manage company resources. This research initiated at PT X which focus to production activity that used small mixer machine, extruder machine, oven drying machine, enrober machine, pan coting machine which consist of hot and cold pan coating machine, and packing machine which consist of vertical packing machine and horizontal packing machine as well as human resources that operates those machine. This research focus on rate capacity, productive capacity, idle capacity, and nonproductive capacity to measure capacity cost. Result of this research shows most of the capacity owned by either by production machine or human resources are not utilized to its maximum potential. There are need to reduce capacity cost owned by production machine and human resoures to increase the product sales but if its unachieveable there will be need to increase efficiency from production machine and human resources by reducing their quantityDOI: 10.15408/ess.v4i1.196
Pemanfaatan Aplikasi Facebook Dalam Membangun E-Learning Dengan Metode Asynchronous Collaborative Learning di Politeknik Cilacap
No full textThe development of information systems in human life along with the of human civilization itself until finally getting to know the term information technology. Pay attention to the development of such information, we will study briefly the history of information technology in an effort to get the integrity of science and knowledge about information technology. History of technology we can divide into pre-history, past history, and modern times. The utilization of ICT in learning in Indonesia has had a long enough history. Initiative hosted the radio broadcast education and educational television is an attempt do the dissemination of information to the education units are scattered throughout the archipelago. This is a manifestation of consciousness to optimize the domestication of technology in helping the learning process of the community. Along with the need for methods and concept learning is more effective and efficient, the utilization of information technology for education was not inevitable. The concept would later be known as e-learning brings the influence of conventional education, to the process of tranformasi in digital form, either generally contents (contents) and his system. This research aims to apply and implement the concept of e-learning is a teaching and learning that enables tersampaikannya learning materials to students using internet media. With the e-learning is expected to facilitate the teaching and learning process is conducted without limited location, time and costs. The method is done by charging a questionnaire to find out the needs of the user that there is a facebook application and utilization in building E-learning applications. The programming is done with the PHP language and customize with FBML is a framework from Facebook itself. Research results is a system application that will be used in assisting the process of teaching and learning online. This application can support distance learning. This application runs in the facebook application that is very easy to be accessed by the user, which the user is a student and lecturerDOI: 10.15408/ess.v4i3.243
ANALISIS PERPAJAKAN SEBELUM DAN SETELAH PENERAPAN SISTEM BADAN LAYANAN UMUM (BLU) TERHADAP ADMINISTRASI PERPAJAKAN DAN TINGKAT KEPATUHAN WAJIB PAJAK (Studi Kasus UIN Syarif Hidayatullah Jakarta)
No full textThe purpose of this study was to describe differences in the administration of the taxation system and assess the level of taxpayer compliance and the impact on administration of the taxation and taxpayer compliance level at UIN Syarif Hidayatullah Jakarta before and after applying the system of Public Service Agency. This research is a case study conducted using descriptive method with qualitative approach. These results indicate the general impact there are differences in the administration of the taxation system and taxpayer compliance level from the application of Public Service Agency positive impact on the administration of the tax administration and taxpaye compliance level.DOI: 10.15408/ess.v4i2.195
PENGARUH KARAKTERISTIK TUJUAN ANGGARAN TERHADAP TINGKAT PENYERAPAN ANGGARAN DENGAN PENGAWASAN INTERNAL SEBAGAI VARIABEL MODERATING
No full textThis study examines the effect of budgetary goal characteristics to budget realization rate with internal control as a moderating variable. Respondents in this study are head of division in the Islamic State University Syarif Hidayatullah Jakarta. Convenience sampling method used in this research, while multiple regression and moderate regression analysis used to data analizing. The results show that budgetary participation, budgetary evaluation, budgetary feedback, budget goal clarity and budget goal difficulty simultaneously and significantly influence budget realization rate, and the result of analysis partially on an independent variable is not influencing to budget realization rate. And Internal control can’t be a moderating variable for budgetary participation.DOI: 10.15408/ess.v4i1.1959
PROGRAM APRESIASI BAGI PEMERINTAH DAERAH (PEMDA) DALAM MELAKSANAKAN TATA KELOLA (GOOD GOVERNANCE) GUNA MEMAJUKAN KEPARIWISATAAN DI DAERAH
No full textThe success of region is largely determined by the commitment of the local government in the development of tourism. Good governance will certainly provide prosperity for the community. This first year multi-disciplinary research has a purpose: to design blueprint appreciation program for local governments that are committed in developing regions of Tourism through good governance and delivering award of appreciation to the government. This study examines several aspects of appreciation through commitment identification and governance survey using analytical methods of AHP. Tourism appreciation blueprint is implemented with program testing. The results achieved is the publication and implementation of the blueprint of appreciation in cooperation with the Eljohn Publishing through Travel Club Tourism Award 2012 from the magazine Travel Club. The results is 40 nominees from the provincial governments, district and city governments. From the nominees, it is determined the winner of the provincial government consisting of 3 province, 9 city and 13 district government. Positive implications occurs after administration of appreciation and local prideness increases when each winner received awars and regional leaders gave speech in front of live audience and broadcasting live all over Indonesia. Besides these, dignity of each government showed in local and national publications in the electronic media and print media. Of these positive implications, it is recommended to conduct a similar program on a regular basis and measured the impact of the annual tribute to the development of tourism in the area so that the program becomes one measure the progress of regional tourismDOI: 10.15408/ess.v4i1.196
Pengaruh Mekanisme Corporate Governance dan Kualitas Kantor Akuntan Publik Terhadap Integritas Laporan Keuangan
No full textThe purposes of this research was to analyze the effect of corporate governance mechanisms and the quality of public accounting firms on the integrity of financial statements. This research used a sample of companies listed on the Indonesia Stock Exchange during the period 2009 to 2011. Number of manufacturing firms sampled this research were 66 companies with over 3 years of observation. Based on purposive sampling method, the total sample was 198 financial statements or annual reports. But the researchers reduced the number of samples to discard as many as 28 pieces of data outliers to improve the normality of the data, so that the end of the research the total sample is 170 financial statements or annual reports. Testing this hypothesis using multiple regression analysis. The result showed that the corporate governance mechanisms and the quality of public accounting firms have a significant effect on the integrity of financial statements.DOI: 10.15408/ess.v4i3.243
ANALISIS VARIABEL PEMBANGUNAN EKONOMI DAN SOSIAL DAERAH PROVINSI SUMATERA SELATAN PERIODE 1980-2013 (SEBUAH KAJIAN DENGAN PENDEKATAN ECM DAN VECM)
No full textoai:ojs.pkp.sfu.ca:article/1952Tujuan penelitian ini adalah untuk menganalisis hubungan keseimbangan antar variable pembangunan ekonomi dan sosial daerah dengan menggunakan metode vector dan error correction model dan menganalisi kointegrasi serta kausalitas antar variabel dengan menggunakan metode cointegration dan causality. Metode yang digunakan ialah Error Correction Model (ECM) dan Vektor Error Correction Model (VECM). Variabel penelitian ini terdiri dari inflasi, Indeks Harga Konsumen (IHK), dan Produk Domestik Regional Bruto (PDRB) yang mewakili variabel pembangunan ekonomi serta, variabel pembangunan sosial diwakili oleh Indeks Pembangunan manusia (IPM), Kemiskinan dan Pengangguran. Penelitian ini akan menggunakan uji root dengan menggunakan metode Augmented Dickey Fuller test (ADF-test). Hasil penelitian ini menunjukkan bahwa terdapat pengaruh yang signifikan antara variabel inflasi dan Produk Domestik Regional Bruto (PDRB) di Provinsi Sumatera Selatan dalam jangka panjang dan jangka pendek. Sementara itu, variabel independen lainnya (IHK, IPM, Kemiskinan dan Pengangguran) dalam jangka pendek maupun jangka panjang secara simultan berpengaruh pada PDRB. Terdapat hubungan keseimbangan Antar variable pembangunan ekonomi (PDRB, Inflasi, IHK) dan variabel sosial (IPM, Kemiskinan dan Pengangguran) di Provinsi Sumatera Selatan dengan menggunakan metode vector dan error correction model dan antar variable pembangunan ekonomi dan sosial berkointegrasi dan berkausalitas dengan menggunakan metode cointegration dan causalityDOI: 10.15408/ess.v4i1.195
Seccess is the Enemy of Experimentation
No full textIn a competitive world, the raising demands to perform good governance are urgency. Learning is essential requirement to organisation to sustain existence and get success. However, success sometimes defined differently by different people. Success which is defined as stability more likely would impede the experimentation (a learning process). By using the perspective of organization culture, this paper tries to assess and contextualize the claim from Levitt and March (1988) that “Success is the Enemy of Experimentation” to organizational learning. This paper is provided by an empirical case study of a university based research organisation and is try to contribute to a more complete understanding of organizational learning.
PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA
No full textProfit is an assertion of management that needs to be proven its quality. However, reported earnings do not necessarily reflect the real situation, because it allows the case of earnings management. There are various tools that can be done to explain earnings management, including in terms of tax planning. Thus, this study aims to examine the relationship between tax planning with earnings management. The study uses data companies listed on the Indonesian Stock Exchange in 2009 until 2011. Sample included 84 companies consisting of 49 companies in 2010 and 35 companies in 2011. Tax planning include the effective tax rate and deferred tax expense while earnings management is measured by the current discretionary accruals. The results of empirical testing using e-views 6 shows that positive tax planning proxy significantly related to earnings management is the effective tax rate. While the deferred tax expense not found a significant relationship. In general, the results showed that the tax planning has effect on the amount of current discretionary accruals.DOI: 10.15408/ess.v4i1.1963