ESENSI
ISSN : 20872038     EISSN : 24611182
Esensi: Jurnal Bisnis dan Manajemen. The Journal published by Faculty of Economic and Business Syarif Hidayatullah State Islamic University of Jakarta. This journal focused on Accounting, Business, Economics, Finance and Management studies. The Journal is published twice a year. The aim of the journal is to disseminate the accounting, business, economics, finance, and management researches done by researchers both from Indonesian and overseas.
Articles 68 Documents
ANALISIS VARIABEL PEMBANGUNAN EKONOMI DAN SOSIAL DAERAH PROVINSI SUMATERA SELATAN PERIODE 1980-2013 (SEBUAH KAJIAN DENGAN PENDEKATAN ECM DAN VECM) Hamid, Abdul
ESENSI Vol 4, No 1 (2014): April 2014
Publisher : Faculty of Economic and Business

Show Abstract | Original Source | Check in Google Scholar | Full PDF (405.56 KB) | DOI: 10.15408/ess.v4i1.1952

Abstract

Tujuan 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.v4i1.1952
FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI WAKIF TENTANG WAKAF UANG Nizar, Ahmad
ESENSI Vol 4, No 1 (2014): April 2014
Publisher : Faculty of Economic and Business

Show Abstract | Original Source | Check in Google Scholar | Full PDF (327.678 KB) | DOI: 10.15408/ess.v4i1.1953

Abstract

The 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 peoples 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.v4i1.1953
PENGARUH MOTIVASI BELAJAR, PERILAKU BELAJAR DAN MODEL PEMBELAJARAN KONSTRUKTIVISME TERHADAP PRESTASI BELAJAR MAHASISWA KELAS REGULER FAKULTAS EKONOMI DAN BISNIS UIN SYARIF HIDAYATULLAH JAKARTA Wulandari, Soliyah
ESENSI Vol 4, No 1 (2014): April 2014
Publisher : Faculty of Economic and Business

Show Abstract | Original Source | Check in Google Scholar | Full PDF (233.196 KB) | DOI: 10.15408/ess.v4i1.1954

Abstract

Penelitian 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.v4i1.1954
ANALISA BREAK EVENT POINT (BEP) TERHADAP LABA PERUSAHAAN Yusuf, Muhammad
ESENSI Vol 4, No 1 (2014): April 2014
Publisher : Faculty of Economic and Business

Show Abstract | Original Source | Check in Google Scholar | Full PDF (295.562 KB) | DOI: 10.15408/ess.v4i1.1955

Abstract

Break 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 Cahyadi, Ady
ESENSI Vol 4, No 1 (2014): April 2014
Publisher : Faculty of Economic and Business

Show Abstract | Original Source | Check in Google Scholar | Full PDF (203.117 KB) | DOI: 10.15408/ess.v4i1.1956

Abstract

Hutang 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 
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) Rosiana, Rita; Retnowati, Wulan; Hendro, Hendro
ESENSI Vol 4, No 1 (2014): April 2014
Publisher : Faculty of Economic and Business

Show Abstract | Original Source | Check in Google Scholar | Full PDF (256.249 KB) | DOI: 10.15408/ess.v4i1.1957

Abstract

Penelitian 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.v4i1.1957
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) Maryani, Ay
ESENSI Vol 4, No 2 (2014): Agustus 2014
Publisher : Faculty of Economic and Business

Show Abstract | Original Source | Check in Google Scholar | Full PDF (274.648 KB) | DOI: 10.15408/ess.v4i2.1958

Abstract

The 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.v4i2.1958
PENGARUH KARAKTERISTIK TUJUAN ANGGARAN TERHADAP TINGKAT PENYERAPAN ANGGARAN DENGAN PENGAWASAN INTERNAL SEBAGAI VARIABEL MODERATING Yustini, Santi
ESENSI Vol 4, No 2 (2014): Agustus 2014
Publisher : Faculty of Economic and Business

Show Abstract | Original Source | Check in Google Scholar | Full PDF (195.197 KB) | DOI: 10.15408/ess.v4i2.1959

Abstract

This 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 
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) Rizkiyanto, Rahmat
ESENSI Vol 4, No 2 (2014): Agustus 2014
Publisher : Faculty of Economic and Business

Show Abstract | Original Source | Check in Google Scholar | Full PDF (1043.349 KB) | DOI: 10.15408/ess.v4i2.1960

Abstract

The 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.v4i1.1960
PERHITUNGAN IDLE CAPACITY DENGAN MENGGUNAKAN CAM-I CAPACITY MODEL DALAM RANGKA EFISIENSI BIAYA PADA PT X Aditya, Muammar
ESENSI Vol 4, No 2 (2014): Agustus 2014
Publisher : Faculty of Economic and Business

Show Abstract | Original Source | Check in Google Scholar | Full PDF (238.836 KB) | DOI: 10.15408/ess.v4i2.1961

Abstract

Aim 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.v4i1.1961