Esensi: Jurnal Bisnis dan Manajemen
type: channel
description: Esensi: Jurnal Bisnis dan Manajemen is published by the Faculty of Economics and Business, Syarif Hidayatullah State Islamic University of Jakarta. The journal focuses on Accounting, Business, Economics, Finance, and Management studies. It is published twice a year (May and November) and aims to disseminate research findings by scholars from Indonesia and abroad.
publisher: Faculty of Economic and Business
language: en
publication name: Esensi: Jurnal Bisnis dan Manajemen
issn: 2087-2038
items: Civic Engagement Perusahaan di Masa Pandemi Covid-19 : CSR Bank Mandiri untuk RS Jantung dan Pembuluh Darah Harapan Kita
items: Pengaruh Faktor Demografi dan Literasi keuangan dengan Behavior Finance dalam Pengambilan Keputusan Investasi
items: Analisis Faktor Penyebab Stres Kerja dan Dampaknya pada Kinerja Karyawan Swasta Kota Samarinda di Masa Pandemi Covid-19
items: Peran Financial Distress Sebagai Variabel Mediasi antara Good Corporate Governance dan Kinerja Keuangan, Terhadap Manajemen Laba Pada Bank Umum Syariah Periode 2013-2019
items: Analysis of the Distinction of Earnings Management between Islamic and Conventional Stocks Markets in the Consumer Goods Industry in Indonesia
items: Peran Orientasi Kewirausahaan dan Orientasi Pembelajaran untuk Meningkatkan Kinerja UMKM
items: https://journal.uinjkt.ac.id/index.php/esensi/article/view/23154
items: Peran Etika Egoisme Sebagai Pemoderasi Pengaruh Keefektifan Pengendalian Internal dan Profesionalisme Auditor Internal Terhadap Pengungkapan Fraud
items: The Role of Mediation on Work Practices and Employee Involvement
items: The Effect of Fraud Pentagon on Fraudulent Financial Statement of Banking in Indonesia
items: Review of The Role Company Supervision Mechanism in Risk Management Implementation
items: How Far Will an Islamic Bank with The Largest Asset Elevate?
items: Kepribadian Agreeableness Sebagai Moderasi Efikasi Diri Pengetahuan Terhadap Manajemen Pengetahuan
items: Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Nilai Perusahaan
items: The Effect of Leadership Style, Trust, and Work Ethic as Mediation on The Work Engagement of AI's Companies
items: Determinan Keberlangsungan UMKM di Era New Normal
items: Determinasi Nilai Perusahan pada Sektor Manufaktur di Bursa Efek Indonesia
items: Covid-19 dan Dampaknya Terhadap Kinerja Bank BUMN di Indonesia
items: Family Background Memoderasi Social Norms Terhadap Entrepreneurial Intention
items: Pengaruh Leverage dan Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility
items: Determinasi Financial Technology Dengan Pendekatan Unified Theory of Acceptance and Use of Technology II
items: Peran Kebijakan Dividen Dalam Memediasi Profitabilitas dan Kebijakan Pendanaan Terhadap Nilai Perusahaan
items: Human Resources Transformation in the Digitalization Professional Era in North Sumatera
items: Analisis Technology Acceptance Model (TAM) Terhadap Penggunaan Aplikasi Gojek Pada Mahasiswa Di Kota Palembang
items: Ukuran Perusahaan Memoderasi Pengaruh Capital Intensity dan Profitabilitas Terhadap Agresivitas Pajak
items: Determinan Market Share Perbankan Syariah di Indonesia
items: Stock Valuation Analysis of Islamic Bank in Related to Forming Holding
items: Pengaruh Intellectual Capital dan Corporate Social Responsibility terhadap Nilai Perusahaan dimoderasi oleh Kinerja
items: Locus of Control Memoderasi Pengganggaran Partisipatif terhadap Kinerja Manajerial (Studi Pada Pemerintah Daerah Kota Ternate)
items: Pengujian Beta Konsumsi dan Implikasinya Terhadap Imbal Hasil Saham Syariah di Indonesia dengan Mempertimbangkan Variabel Makro Ekonomi

Civic Engagement Perusahaan di Masa Pandemi Covid-19 : CSR Bank Mandiri untuk RS Jantung dan Pembuluh Darah Harapan Kita
type: item
description: Abstract The study in this research focuses on describing civic engagement or the involvement of citizens from the business world on government policies in handling Covid-19 in the form of CSR programs. The theme was raised based on the importance of their involvement in the realization of government policies related to handling Covid-19. An important level in this research is Bank Mandiri's civic engagement in the Covid-19 CSR program at the RSJPDHK. The role of civic engagement is necessary apart from being an obligation of every citizen as well as the success of a program. This research method uses a qualitative approach with a descriptive type of research. The informant selection technique in this study used non-probability sampling. The results of the research show that Bank Mandiri has implemented civic engagement in the form of CSR Covid-19 in the Non-Program CSR category of Bank Mandiri during the Covid-19 pandemic, only from the point of view of civic engagement it has not fully met the objectives of civic engagement because the CSR provided is not sustainable. .
subject: Articles
  topic: section
subject:
  topic: subjects
subject:
  topic: disciplines
creator: Ira Kumala Sari
creator: Bambang Shergi Laksmono
rights: Copyright (c) 2022 Ira Kumala Sari
date: 2022-12-14
publication date: 2022-12-14
doi: 10.15408/ess.v12i1.29259

Pengaruh Faktor Demografi dan Literasi keuangan dengan Behavior Finance dalam Pengambilan Keputusan Investasi
type: item
description: The investment decision-making process is influenced by various factors, including financial literacy and demographic factors. This research examines the impact of demographic factors and financial literacy with behavioral finance as a mediation on investment decision making. This research using structural equation model (SEM) analysis. The result shows that demographic factors through gender, age, education, income, occupation and experience have an influence and cause a specific behavior in investment decision making. Then the financial literacy factor has an influence in reducing negative behavior. Likewise, demographic factors and financial literacy with behavioral finance as a mediation on investment decisions have a positive influence. The existence of behavior that is manages with planning, financial literacy support, and demographic factors owned by individual investors will create an opportunity for market momentum. Which help maximize profit, better investment and portfolio performance, avoid risks, better investment decision, and forming trading strategies.
subject: Articles
  topic: section
subject:
  topic: subjects
subject:
  topic: disciplines
creator: Elkunny Dovir Siratan
creator: Temy Setiawan
rights: Copyright (c) 2021 Elkunny Siratan Siratan, Temy Setiawan
date: 2021-12-30
publication date: 2021-12-30
starting page: 237
ending page: 248
doi: 10.15408/ess.v11i2.23671

Analisis Faktor Penyebab Stres Kerja dan Dampaknya pada Kinerja Karyawan Swasta Kota Samarinda di Masa Pandemi Covid-19
type: item
description: The emergence of Covid-19 in Indonesia has a significant impact on various aspects, especially human resources. The emergence of work stress due to changes in work patterns can result in decreased employee performance. Therefore, the aims of this study is to determine the influence of internal and external factors of employees on work stress as an intervening variable, as well as its impact on performance directly and indirectly. The subject of the study was a private employee of Samarinda City. Research data collection method is a survey method with questionnaires, while the analysis tool used is path analysis. The results of the study were that partially, workload, Job Insecurity and job satisfaction had a significant influence on work stress, however, the work environment and individual characteristics had no significant effect on work stress, but were simultaneously significant. While external factors, internal and work stress have a significant influence partially and simultaneously on employee performance. Direct influence is the best model of influence for this study
subject: Articles
  topic: section
subject: external factors
  topic: keywords
subject: internal factors
  topic: keywords
subject: work stress
  topic: keywords
subject: employee performance
  topic: keywords
subject: private employees
  topic: keywords
subject: Management
  topic: disciplines
creator: Asmadhini Handayani Rahmah
creator: Fitri Wardiani
rights: Copyright (c) 2021 Asmadhini Handayani Rahmah
date: 2021-12-30
publication date: 2021-12-30
starting page: 225
ending page: 236
doi: 10.15408/ess.v11i2.22756

Peran Financial Distress Sebagai Variabel Mediasi antara Good Corporate Governance dan Kinerja Keuangan, Terhadap Manajemen Laba Pada Bank Umum Syariah Periode 2013-2019
type: item
description: This study aims to determine the effect of good corporate governance and financial performance on earnings management with financial distress as an intervening variable in Islamic Commercial Banks in Indonesia. This type of research is descriptive research with quantitative approach. The results showed that good corporate governance has no effect on earnings management. Financial performance and financial distress have a negative and significant effect on earnings management. Good corporate governance has a negative effect on financial distress. Financial performance has no effect on financial distress. Then, based on the result of path analysis through the causal step method, financial distress mediates the effect of good corporate governance on earnings management, while financial distress does not mediate the effect of financial performance on earnings management.
subject: Articles
  topic: section
subject: good corporate governance
  topic: keywords
subject: financial performance
  topic: keywords
subject: earnings management
  topic: keywords
subject: financial distress
  topic: keywords
subject:
  topic: disciplines
creator: Syadzwina Ramadhana Fitriza
creator: Rika Lidyah
creator: Tariza Putri Ramayanti
creator: Titin Hartini
creator: Mismiwati Mismiwati
rights: Copyright (c) 2021 Esensi: Jurnal Bisnis dan Manajemen
date: 2021-12-30
publication date: 2021-12-30
starting page: 143
ending page: 156
doi: 10.15408/ess.v11i2.21508

Analysis of the Distinction of Earnings Management between Islamic and Conventional Stocks Markets in the Consumer Goods Industry in Indonesia
type: item
description: Analysis of earnings management is carried out to achieve profit targets applied in financial statements management. This study analyzes the difference between earnings management in the consumer goods industry sector, Islamic and conventional stocks. Data is on financial statements and annual reports of manufacturing companies on IDX in 2016-2019 as many as 19 sharia and 10 non-sharia issuers. This research uses analysis of the independent samples test of earnings management, current tax burden, firm size, managerial ownership, and leverage both Islamic and Conventional stocks. The results show a significant difference in several variables in earnings management between two markets, i.e., Islamic and Conventional Stocks, which are current tax burden, managerial ownership, and leverage in manufacturing companies in the consumer goods industry in Indonesia in the period of 2016-2019
subject: Articles
  topic: section
subject: Consumer goods
  topic: keywords
subject: Conventional Stocks
  topic: keywords
subject: Earnings Management
  topic: keywords
subject: Islamic stocks
  topic: keywords
subject:
  topic: disciplines
creator: Titin Agustin Nengsih
creator: Nofrianto Nofrianto
creator: Ahmad Syukron Prasaja
creator: Sri Rahma
creator: Nurfitri Martaliah
creator: M. Taufik Ridho
rights: Copyright (c) 2021 Titin Agustin Nengsih, Nofrianto Nofrianto, Ahmad Syukron Prasaja, Sri Rahma, Nurfitri Martaliah, M. Taufik Ridho
date: 2021-12-30
publication date: 2021-12-30
starting page: 207
ending page: 214
doi: 10.15408/ess.v11i2.23062

Peran Orientasi Kewirausahaan dan Orientasi Pembelajaran untuk Meningkatkan Kinerja UMKM
type: item
description: This study aims to determine the effect of entrepreneurial orientation and learning orientation on competitive advantage; determine the effect of entrepreneurial orientation and learning orientation on performance and determine the effect of competitive advantage on performance. The data collection method was obtained by using a questionnaire on MSME actors in the Special Region of Yogyakarta and collected 204 respondents. The data analysis tool uses the AMOS Structural Equation Modeling (SEM) technique. The results show that there is an influence between entrepreneurial orientations and learning orientation on competitive advantage, there is an influence between entrepreneurial orientation and competitive advantage on performance. However, there is no effect between learning orientation on performance
subject: Articles
  topic: section
subject: entrepreneurship orientation
  topic: keywords
subject: learning orientation
  topic: keywords
subject: competitive advantage
  topic: keywords
subject: MSME performance
  topic: keywords
subject:
  topic: disciplines
creator: Suyatmi Suyatmi
creator: Reza Widhar Pahlevi
rights: Copyright (c) 2021 Esensi: Jurnal Bisnis dan Manajemen
date: 2021-12-30
publication date: 2021-12-30
starting page: 157
ending page: 168
doi: 10.15408/ess.v11i2.21826

https://journal.uinjkt.ac.id/index.php/esensi/article/view/23154
type: item
title: Influence of Internet Financial Reporting, Website Information Disclosure Rate, Number of Shares Outstanding, and Sales Growth on The Frequency of Stock Trading on Manufacturing Companies on The Indonesia Stock Exchange (2015-2019)
description: The purpose of this study was to determine the effect of Internet Financial Reporting, Website Information Disclosure Rate, Number of Outstanding Shares, and Sales Growth on the Frequency of Stock Trading in Manufacturing Companies on the Indonesia Stock Exchange. The population of this study are manufacturing companies in 2015-2019. Sampling using purposive sampling technique. The number of samples used was 290 samples. The results of the partial study of Internet Financial Reporting do not have a significant positive effect on the frequency of stock trading. The level of Website Information Disclosure has a significant positive effect on the frequency of stock trading. The number of outstanding shares has a significant positive effect on the frequency of stock trading. Sales growth has no significant positive effect on the frequency of stock trading
subject: Articles
  topic: section
subject: Stock Trading Frequency
  topic: keywords
subject: Internet Financial Reporting
  topic: keywords
subject: Website Information Disclosure Rate
  topic: keywords
subject: Number of Shares Outstanding
  topic: keywords
subject: Sales Growth
  topic: keywords
subject: Accounting
  topic: disciplines
creator: Rivaldi Akbar
creator: Dedy Husrizal Syah
rights: Copyright (c) 2021 Rivaldi Akbar, Dedy Husrizal Syah
date: 2021-12-30
publication date: 2021-12-30
starting page: 215
ending page: 224
doi: 10.15408/ess.v11i2.23154

Peran Etika Egoisme Sebagai Pemoderasi Pengaruh Keefektifan Pengendalian Internal dan Profesionalisme Auditor Internal Terhadap Pengungkapan Fraud
type: item
description: Fraud disclosure is needed for companies to avoid actions that can harm the company. This study aims to analyze the effect of internal control effectiveness and internal auditor professionalism on fraud disclosure by using a moderating variable, namely ethics-egoism. The data had been obtained from the perceptions of accounting students from the Faculty of Economics and Business, Trisakti University. The sample had been obtained by purposive sampling method is 114 respondents. The results show that the internal control effectiveness has a positive effect on fraud disclosure, while the internal auditor professionalism has no effect on fraud. The results of this study also prove that ethics of selfishness as a moderating variable is able to weaken the effect of the internal control effectiveness on fraud disclosure, but is not able to weaken the effect of internal auditor professionalism auditors on fraud disclosure.
subject: Articles
  topic: section
subject: fraud disclosure
  topic: keywords
subject: internal control effectiveness
  topic: keywords
subject: internal auditor professionalism
  topic: keywords
subject: ethics of selfishness
  topic: keywords
subject:
  topic: disciplines
creator: Riyas Tuti
creator: Susi Dwi Mulyani
rights: Copyright (c) 2021
date: 2021-12-30
publication date: 2021-12-30
starting page: 169
ending page: 176
doi: 10.15408/ess.v11i2.22644

The Role of Mediation on Work Practices and Employee Involvement
type: item
description: Organizations face many challenges regarding employee engagement and employee job satisfaction. To increase the level of employee job satisfaction, HIWP must be implemented in order to have an impact on employee performance satisfaction. The purpose of this study was to examine the relationship between high-involvement work practices (HIWP) and job satisfaction with the mediating effect of employee engagement; HIWPs consist of four main attributes: (a) power (b) information (c) reward (d) knowledge. This study investigates the relationship between the three variables. Here, convenience sampling was used and data were collected through questionnaires from 185 organizational respondents in the banking sector. Regression analysis was used to test the hypothesis and Andrew F. Hayes model 4 was used to examine the mediating effect. The results showed that there was a significant relationship between the mediating variables and the effect of employee engagement. This study expands on HIWP employment and job satisfaction. The practical implication of this research is to measure the level of job satisfaction of employees by using HIWP can be implemented for managers and employees.
subject: Articles
  topic: section
subject: High-involvement work practices
  topic: keywords
subject: Employee Engagement
  topic: keywords
subject: Job satisfaction
  topic: keywords
creator: Nuzulul Fatimah
creator: Nauman Tahir
creator: Muhammad Ali Ahmad
creator: Amna Batool
creator: Arbab Gul
creator: Abid Fareed
rights: Copyright (c) 2021 Esensi: Jurnal Bisnis dan Manajemen
date: 2021-12-30
publication date: 2021-12-30
starting page: 177
ending page: 188
doi: 10.15408/ess.v11i2.20389

The Effect of Fraud Pentagon on Fraudulent Financial Statement of Banking in Indonesia
type: item
description: This study aims to determine the effect of financial targets, financial stability, external pressure, effective monitoring, nature of industry, change in auditors, rationalization, change of company directors, CEO’s Picture on fraudulent banking financial statements in Indonesia for 2014-2019. This study uses the dependent variable, namely fraudulent financial reporting, while the independent variables are financial targets, financial stability, external pressure, effective monitoring, nature of industry, change in auditors, rationalization, competence and arrogance. The show that the variable financial targets, change in auditors, change of directors and CEO’s picture have no effect on the detection of fraudulent financial statements. Meanwhile, financial stability, external pressure, ineffective monitoring, nature of industry, and rationalization have an effect on the detection of fraud in financial reports for 2014-2019. The results of this study provide an understanding for the public and the general public that the government’s efforts so far have always played a major role in maintaining the condition of the Indonesian economy in order to avoid attempts to cheat financial statements.
subject: Articles
  topic: section
subject: fraud pentagon
  topic: keywords
subject: fraudulent financial reporting
  topic: keywords
subject:
  topic: disciplines
creator: Mega Arisia Dewi
rights: Copyright (c) 2021 I Made Laut Mertha Jaya, Mega Arisia Dewi
date: 2021-12-30
publication date: 2021-12-30
starting page: 189
ending page: 206
doi: 10.15408/ess.v11i2.23031

Review of The Role Company Supervision Mechanism in Risk Management Implementation
type: item
description: This study reviews the supervisory mechanism carried out by the company in the implementation of risk management. This research is qualitative research with literature study method. As a result, internal auditors, audit committees and management accountants work together in supervising the implementation of risk-based audits. Internal auditors have a weak contribution because they prefer a supervisory approach so they are supported by the audit committee. The audit committee supervises the internal auditors and provides suggestions for the next audit process so that it can cover high-risk areas. Meanwhile, the external auditor supervises by ensuring whether the financial statements are presented fairly. This research contributes to expanding the study of the role of supervisory mechanisms in companies for the implementation of corporate risk management.
subject: Articles
  topic: section
subject: internal auditor
  topic: keywords
subject: audit committee
  topic: keywords
subject: external auditor
  topic: keywords
subject: risk management
  topic: keywords
subject:
  topic: disciplines
creator: Mirna Cahyani
creator: Noorlailie Soewarno
rights: Copyright (c) 2021 Esensi: Jurnal Bisnis dan Manajemen
date: 2021-12-30
publication date: 2021-12-30
starting page: 127
ending page: 142
doi: 10.15408/ess.v11i2.21194

How Far Will an Islamic Bank with The Largest Asset Elevate?
type: item
description: Indonesian Islamic banking continues to show positive developments. Banking assets, the amount of financing, and third party funds continues to grow. A critical question arises particularly related to the issue of efficiency and effectiveness. This study is aimed to assess the level of efficiency of Bank of Shariah Mandiri (BSM) as an Islamic bank with the largest asset and to analyze factors that affect its level of profitability over the period of 2001-2019. Data Envelope Analysis was employed to assess efficiency and ordinary least square regression was applied for profitability analysis. The results show that the level of efficiency of BSM is categorized high with an average efficiency score of 97.7% but with the average level of profitability of only 1.3%, which is considered as medium. The level of efficiency was at the lowest point in 2003. Non-Performing Financing (NPF), Financing to Deposits Ratio (FDR), Operational Cost to Operational Income (BOPO), and Capital Adequacy Ratio (CAR) simultaneously have a significant effect on the level of profitability, but independently, FDR does not. The results imply that an Islamic bank with a gigantic asset shall give attention to its profitability while maintaining efficiency level. Cara Mengutip: Muchtar, M. (2021). How Far Will an Islamic Bank With The Largest Asset Elevate? Esensi: Jurnal Bisnis dan Manajemen, 11(1), xx-xx. https://doi.org/10.15408/ess.v11i1.20393.
subject: Articles
  topic: section
subject: efficiency
  topic: keywords
subject: profitability
  topic: keywords
subject: Islamic bank
  topic: keywords
creator: Masruri Muchtar
rights: Copyright (c) 2021 Esensi: Jurnal Bisnis dan Manajemen
date: 2021-09-08
publication date: 2021-09-08
starting page: 105
ending page: 118
doi: 10.15408/ess.v11i1.20393

Kepribadian Agreeableness Sebagai Moderasi Efikasi Diri Pengetahuan Terhadap Manajemen Pengetahuan
type: item
description: Knowledge management has an important role in economic growth, therefore every organization needs to focus on knowledge for the development of its business. This study examines the influence of knowledge Self Efficacy on Knowledge Management, with Agreeableness personality as a moderating variable. Probability Sampling Simple Random Sampling is a technique used in this study. There were 98 employees at manufacture companies in Surabaya as respondents in this study. Data analysis using PLS-SEM approach. The results of the research test showed that Knowledge Self Efficacy has an effect on Agreeableness personality and Knowledge Management. However, Agreeableness personality is able to moderate Knowledge Self Efficacy towards Knowledge Management. This research also has important practical implications for companies regarding the importance of implementing knowledge self efficacy and personality of Agreeableness personality due to their proven ability to Improve knowledge management and result in increased Organizational Performance. Cara Mengutip: Laily, N., Prijati., & Ahmad, K. (2021). Kepribadian Agreebleness Sebagai Moderasi Efikasi Diri Pengetahuan Terhadap Manajemen Pengetahuan. Esensi: Jurnal Bisnis dan Manajemen, 11(1), xx-xx. https://doi.org/10.15408/ess.v11i1.20341.
subject: Articles
  topic: section
subject: knowledge self efficacy
  topic: keywords
subject: agreeableness personality
  topic: keywords
subject: knowledge management
  topic: keywords
creator: Nur Laily
creator: Prijati Prijati
creator: Kasrowi Ahmad
rights: Copyright (c) 2021 Esensi: Jurnal Bisnis dan Manajemen
date: 2021-09-08
publication date: 2021-09-08
starting page: 97
ending page: 104
doi: 10.15408/ess.v11i1.20341

Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Nilai Perusahaan
type: item
description: Business competition encourages companies to continue to improve their performance in order to increase company value. This study aims to determine the effect of profitability, leverage, and company size on firm value. The data analysis method used is multiple linear regression analysis. The test results show that profitability, leverage, and company size simultaneously affect firm value in the pharmaceutical sector and in the property & real estate sector. Profitability has no effect on firm value in the pharmaceutical sector and profitability has an effect on firm value in the property & real estate sector. Leverage affects company value in the pharmaceutical sector and property & real estate companies. Firm size has no effect on firm value in both sectors. Through the results of this study, companies in the property and real estate sector should strive to continue to increase profitability and leverage so that company value increases, meanwhile, company value in the pharmaceutical sector will increase, influenced by leverage. Cara Mengutip: Putra, R. D., & Gantino, R. (2021). Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Nilai Perusahaan. Esensi: Jurnal Bisnis dan Manajemen, 11(1), xx-xx. https://doi.org/10.15408/ess.v11i1.20338.
subject: Articles
  topic: section
subject: profitability
  topic: keywords
subject: leverage
  topic: keywords
subject: firm size
  topic: keywords
subject: firm value
  topic: keywords
creator: Rafi Dima Putra
creator: Rilla Gantino
rights: Copyright (c) 2021 Esensi: Jurnal Bisnis dan Manajemen
date: 2021-09-08
publication date: 2021-09-08
starting page: 81
ending page: 96
doi: 10.15408/ess.v11i1.20338

The Effect of Leadership Style, Trust, and Work Ethic as Mediation on The Work Engagement of AI's Companies
type: item
description: The objective of the research purpose is to analyze if there is an effect of the Leadership Style, Trust, and Work Ethic, towards Engagement especially to the service department. Due to the fact that complaints increased from customer and impact to less satisfactory. A quantitative approach, with path analysis, and survey research designs using a questionnaire used to test hypotheses for employees in the service section from the labor level to the Supervisor position. Total samples 78 people taken from 100 populations. It was discovered from the results, that work ethic has a positive and important influence on working engagement that decrease the level complaints, which makes this research special since no related research has been done so far. Cara Mengutip: Sihite, O. B., Sinaga, P., Bernarto, I., & Sijabat, R.. (2021). The Effect of Leadership Style, Trust, and Work Ethic as Mediation on The Work Engagement of AI's Companies. Esensi: Jurnal Bisnis dan Manajemen, 11(1), xx-xx. https://doi.org/10.15408/ess.v11i1.20247.
subject: Articles
  topic: section
subject: leadership style
  topic: keywords
subject: trust
  topic: keywords
subject: work ethic
  topic: keywords
subject: work engagement
  topic: keywords
creator: Otto Berman Sihite
creator: Poltak Sinaga
creator: innocentius Bernarto
creator: Rosdiana Sijabat
rights: Copyright (c) 2021 Esensi: Jurnal Bisnis dan Manajemen
date: 2021-09-08
publication date: 2021-09-08
starting page: 71
ending page: 80
doi: 10.15408/ess.v11i1.20247

Determinan Keberlangsungan UMKM di Era New Normal
type: item
description: The Covid-19 pandemic has created problems for SMEs. This study examines several factors that affect the sustainability of MSMEs during the Covid-19 pandemic. This study uses quantitative methods. Data collection techniques using questionnaires and literature study. The population of this study amounted to 130,000 MSME actors. The sample that became the respondent of this study was 200 MSME actors. The series of data tests that have been carried out have found several things, that product quality and the external environment have no effect on the sustainability of MSME businesses during the COVID-19 pandemic. Meanwhile, the use of e-commerce, capital readiness, and relaxation of taxes and banking credits have an effect on the sustainability of MSME businesses during the COVID-19 pandemic. The novelty of this research, namely testing of new variables that only exist in Indonesia, namely the relaxation of taxes and credits that emerged during the COVID-19 pandemic is intended for MSME actors to maintain business continuity. Cara Mengutip: Mauladi, K. F., Susilo, P. H., & Sari, R. E.. (2021). Determinan Keberlangsungan UMKM di Era New Normal. Esensi: Jurnal Bisnis dan Manajemen, 11(1), xx-xx. https://doi.org/10.15408/ess.v11i1.22038.
subject: Articles
  topic: section
subject: MSME sustainability
  topic: keywords
subject: MSME E-commerce
  topic: keywords
subject:
  topic: keywords
subject: MSME distribution
  topic: keywords
creator: Kemal Farouq Mauladi
creator: Purnomo Hadi Susilo
creator: Ratna Eka Sari
rights: Copyright (c) 2021 Esensi: Jurnal Bisnis dan Manajemen
date: 2021-09-08
publication date: 2021-09-08
starting page: 53
ending page: 70
doi: 10.15408/ess.v11i1.22038

Determinasi Nilai Perusahan pada Sektor Manufaktur di Bursa Efek Indonesia
type: item
description: The condition of the decline in Indonesia's economic growth is different from the condition of the manufacturing industry that is getting better. the manufacturing industry has increased by 4.01% since 2016, supported by increased investment in certain industrial groups. This study aims to see the factors that affect the value of manufacturing companies in Indonesia. Retrieval by purposive sampling of 20 companies, using multiple linear regression analysis. There is a positive influence between institutional ownership, debt policy, and profitability on firm value, but not with dividend and interest rate policies. Investors need to pay attention to institutional ownership that indicates that the company is well managed. Besides, debt and profitability policies also need to be considered because for companies that are in debt, the prospects for expanding the company tend to be high, as well as if they have high profits. Cara Mengutip: Dewi, I. R., & Puspitarini, D. A. (2021). Determinasi Nilai Perusahaan Pada Sektor Manufaktur di Bursa Efek Indonesia. Esensi: Jurnal Bisnis dan Manajemen, 11(1), xx-xx. https://doi.org/10.15408/ess.v11i1.19329.
subject: Articles
  topic: section
subject: institutional ownership
  topic: keywords
subject: dividend policy
  topic: keywords
subject: debt policy
  topic: keywords
subject: profitability
  topic: keywords
subject: interest rate
  topic: keywords
creator: Isti Riana Dewi
creator: Dewi Anggun Puspitarini
creator: Ingrid Panjaitan
rights: Copyright (c) 2021 Esensi: Jurnal Bisnis dan Manajemen
date: 2021-09-08
publication date: 2021-09-08
starting page: 41
ending page: 52
doi: 10.15408/ess.v11i1.19329

Covid-19 dan Dampaknya Terhadap Kinerja Bank BUMN di Indonesia
type: item
description: Covid-19 has increased the risk of financial institutions. As countries struggle to strengthen economic activity and provide various fiscal stimuli to facilitate liquidity in the market, this study questions whether national banks are still in a healthy condition to face uncertainties in the market. This study applies the RGEC (Risk Profile, Good Corporate Governance, Earnings, and Capital) approach to assess the performance of state-owned banks in Indonesia during the new normal period since June 2020 (quarter II and III). Based on the analysis and discussion of this study, it can be concluded that the condition of state-owned banking in Indonesia during the new normal period was still healthy. Bank risk level remains at a safe level. Bank made huge profits and fixed capital is still at a healthy level. Thus, state-owned banks remain competitive and handle risk well. This is supported by the existence of stimulus assistance from the government in the form of the Countercyclical Policy. Cara Mengutip: Ilahiyah, M. E., Padilla, M. A. E., & Palupi, D. (2021). Covid-19 dan Dampaknya Terhadap Kinerja Bank BUMN di Indonesia. Esensi: Jurnal Bisnis dan Manajemen, 11(1), xx-xx. https://doi.org/10.15408/ess.v11i1.19297.
subject: Articles
  topic: section
subject: covid-19
  topic: keywords
subject: performance
  topic: keywords
subject: state-owned bank
  topic: keywords
creator: Mar'a Elthaf Ilahiyah
creator: Miguel Angel Esquivias Padilla
creator: Dian Palupi
rights: Copyright (c) 2021 Esensi: Jurnal Bisnis dan Manajemen
date: 2021-09-08
publication date: 2021-09-08
starting page: 25
ending page: 40
doi: 10.15408/ess.v11i1.19297

Family Background Memoderasi Social Norms Terhadap Entrepreneurial Intention
type: item
description: The purpose of this research is to examines the role of family background in moderating the relationship between social norms and entrepreneurial intention. The method used in this research is the explanatory survey method. Testing of the conditional process model in this study uses path analysis based on OLS (Ordinary Least Square) regression and the bootstrap method uses statistical tools SPSS version 23 and PROCESS version 3.4 by Andrew F. Hayes, the 1st model. This test is performed to measure the direct effect and indirect effect, as well as the total effect of the effect of the independent variable on the dependent variable. The results of the study state that social norms have a positive and significant effect on entrepreneurial intention. Meanwhile, family background has no positive and significant effect on entrepreneurial intention. Family background effectively moderates the relationship between social norms and entrepreneurial intention. Cara Mengutip: Nuraeni, N. S., Disman., Ahman, E., & Kusnendi. (2021). Family Background Memoderasi Social Norms Terhadap Entrepreneurial Intention. Esensi: Jurnal Bisnis dan Manajemen, 11(1), xx-xx. https://doi.org/10.15408/ess.v11i1.20829.
subject: Articles
  topic: section
subject: family background
  topic: keywords
subject: social norms
  topic: keywords
subject: entrepreneurial intention
  topic: keywords
creator: Neng Sri Nuraeni
creator: Disman Disman
creator: Eeng Ahman
creator: Kusnendi Kusnendi
rights: Copyright (c) 2021 Esensi: Jurnal Bisnis dan Manajemen
date: 2021-09-08
publication date: 2021-09-08
starting page: 119
ending page: 126
doi: 10.15408/ess.v11i1.20829

Pengaruh Leverage dan Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility
type: item
description: Management of natural resources and environment who is not responsible the main issues disclosure of corporate social responsibility . This study aims to determine the influence of leverage and profitability on the disclosure of corporate social responsibility. The company sampled 42 high profile companies selected using purposive sampling techniques. The hypothesis testing process is done using panel regression. Based on the test results found that leverage is insignificant to CSR disclosure, while profitability has a significant positive influence on CSR disclosure. High profile Company is a company that has a high level of sensitivity to the environment. The company's operational activities are high profile potential and directly related to the environment. It is expected that for High Profile Company management in order to maintain and improve the company's performance, the greater the financial performance will increase CSR disclosure. Cara Mengutip: Rivandi, M., Dewi, M. K., & Meirina, E. (2021). Pengaruh Leverage dan Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility. Esensi: Jurnal Bisnis dan Manajemen, 11(1), xx-xx. https://doi.org/10.15408/ess.v11i1.14249.
subject: Articles
  topic: section
subject: leverage
  topic: keywords
subject: profitability
  topic: keywords
subject: corporate social responsibility disclosure
  topic: keywords
creator: Muhammad Rivandi
creator: Mike Kusuma Dewi
creator: Elsa Meirina
rights: Copyright (c) 2021 Esensi: Jurnal Bisnis dan Manajemen
date: 2021-09-08
publication date: 2021-09-08
starting page: 15
ending page: 24
doi: 10.15408/ess.v11i1.14249

Determinasi Financial Technology Dengan Pendekatan Unified Theory of Acceptance and Use of Technology II
type: item
description: Currently, human life is in the era of globalization where in carrying out human activities, it is inseparable from the use of technology. One of the fields that are experiencing developmental with current technological advances is the financial sector. Which is often referred to as financial technology, which cannot be separated from innovation and acceptance of fintech itself. This study aims to examine and analyze the determination of financial technology with the UTAUT II approach. This study uses primary data from questionnaires to 176 respondents. The analytical method used is Structural Equation Model (SEM). The results showed that variables performance expectancy, effort expectancy, social influence, facilitating conditions, price value, perceived risk had a positive effect on behavioral intention. Hedonic motivation, habit had no effect on behavioral intention, and behavioral intention had a positive effect on use behavior. The results of this study can provide empirical evidence related to the analysis of the financial technology determination to the UTAUT II approach. This research also provide policy input, which is a solution to research problems regarding the use of interest and the behavior of using financial technology in Kuningan Regency. Cara Mengutip: Hamzah, A., & Sukma, N. (2021). Determinasi Financial Technology Dengan Pendekatan Unified Theory of Acceptance and Use of Technology II. Esensi: Jurnal Bisnis dan Manajemen, 11(1), xx-xx. https://doi.org/10.15408/ess.v11i1.19155.
subject: Articles
  topic: section
subject: performance expectancy
  topic: keywords
subject: effort expectancy
  topic: keywords
subject: social influence
  topic: keywords
subject: facilitating conditions
  topic: keywords
subject: Hedonic motivation
  topic: keywords
subject: habit
  topic: keywords
subject: price value
  topic: keywords
subject: perceived risk
  topic: keywords
subject: behavioral intention
  topic: keywords
subject: use behavior.
  topic: keywords
creator: Amir Hamzah
creator: Nurfania Sukma
rights: Copyright (c) 2021 Esensi: Jurnal Bisnis dan Manajemen
date: 2021-09-08
publication date: 2021-09-08
starting page: 1
ending page: 14
doi: 10.15408/ess.v11i1.19155

Peran Kebijakan Dividen Dalam Memediasi Profitabilitas dan Kebijakan Pendanaan Terhadap Nilai Perusahaan
type: item
description: This study examines the role of dividend policy in mediating profitability and leverage on firm value. The method used in this research is Structural Equation Modeling-Partial Least Square (SEM-PLS) to test the relationship between variables. This study uses data on annual report of go-public companies in 2014-2018 period. ROE and ROA are independent variables (X1), DER and DAR are independent variables (X2). While PER and PBV are the dependent variables and DPR and DY are intervening variables. This study resulted in profitability and leverage has positive and significant effect, but the dividend policy negative and no significant effect on firm value. Profitability has positive and significant effect, but leverage has a significant negative effect on dividend policy. Dividend policy has not been able to mediate between profitability and leverage on firm value.
subject: Articles
  topic: section
subject: profitability
  topic: keywords
subject: leverage
  topic: keywords
subject: firm value
  topic: keywords
subject: dividend policy
  topic: keywords
creator: Desire Nur Addin Afeeanti
creator: Indah Yuliana
rights: Copyright (c) 2021 Esensi: Jurnal Bisnis dan Manajemen
date: 2021-01-03
publication date: 2021-01-03
starting page: 161
ending page: 172
doi: 10.15408/ess.v10i2.16165

Human Resources Transformation in the Digitalization Professional Era in North Sumatera
type: item
description: The readiness of the Province of Sumatera utara in the era of digitalization in the face of free market competition inevitably starts from the transformation of human resources (HR). Digital HR transformation is very important in an era where technological disruption is the usual norm where revolutionary changes occur but also the phenomenon of evolution in organizations. In addition to digitalization, the transition to business with technology at the centre also requires changes in technology, education, skills and organizational innovation. This cannot be denied, including the government in increasing human resources is one way that can be done to be able to compete in the international world. This study is intended to obtain data and information about the transformation of HR in Sumatera utara in order to increase competitiveness in the digital era. The transformation of HR in Sumatera utara in the digital era was shaped by the dimensions of the technology and innovation.
subject: Articles
  topic: section
subject: Human Resources
  topic: keywords
subject: Digital Era
  topic: keywords
creator: Lailan Tawila Berampu
creator: Windy Dian Sari
rights: Copyright (c) 2021 Esensi: Jurnal Bisnis dan Manajemen
date: 2021-01-03
publication date: 2021-01-03
starting page: 135
ending page: 146
doi: 10.15408/ess.v10i2.18477

Analisis Technology Acceptance Model (TAM) Terhadap Penggunaan Aplikasi Gojek Pada Mahasiswa Di Kota Palembang
type: item
description: This research aims to find out how technology in the form of gojek can be well received by colleges in Palembang. The framework has been developed based on the TAM and TRA with quantitative research methods in the form of SEM Amos 21. The results of the research are usefulness and ease of use have a positive and significant effect on behavioral intention of use, usefulness, ease of use and behavioral intention of use have a positive and significant effect on actual system use, the last usefulness and ease of use have a positive and significant effect on actual system use through behavioral intention of use. Based on these results it can be concluded that the subject has been well received by Palembang colleges through TAM and TRA as the grand theory.
subject: Articles
  topic: section
subject:
  topic: subjects
creator: Nyayu Sakinatul Mardhiyah
creator: M Rusydi
creator: Peni Cahaya Azwari
rights: Copyright (c) 2021 Esensi: Jurnal Bisnis dan Manajemen
date: 2021-01-03
publication date: 2021-01-03
starting page: 173
ending page: 180
doi: 10.15408/ess.v10i2.16455

Ukuran Perusahaan Memoderasi Pengaruh Capital Intensity dan Profitabilitas Terhadap Agresivitas Pajak
type: item
description: The research aims to determine the influence of capital intensity and profitability on tax aggressiveness using the company size as moderation variables. The research object is a mining company listed on the Indonesia Stock Exchange (IDX) from 2016 to 2018. The number of companies sampled in this research was 25 companies with 3 years of observation time over selected with purposive sampling techniques. The data analysis used statistical analysis in the form of multiple linear regression tests. This study showed that simultaneously the variable capital intensity, profitability and size of the company affected the tax aggressiveness. Partial capital intensity and company size have a negative effect on tax aggressiveness, while the profitability has no effect on tax aggressiveness. Otherwise, based on the moderated regression analysis (MRA) test, the company size variable can moderate the influence of capital intensity on the tax aggressiveness. Size can not moderate the influence of profitability on the tax aggressiveness.
subject: Articles
  topic: section
subject: capital intensity
  topic: keywords
subject: profitability
  topic: keywords
subject: company size
  topic: keywords
subject: tax aggressiveness
  topic: keywords
subject: mining company
  topic: keywords
creator: Agung Budi Utomo
creator: Giawan Nur Fitria
rights: Copyright (c) 2021 Esensi: Jurnal Bisnis dan Manajemen
date: 2021-01-03
publication date: 2021-01-03
starting page: 231
ending page: 246
doi: 10.15408/ess.v10i2.18800

Determinan Market Share Perbankan Syariah di Indonesia
type: item
description: Sharia banking is currently very popular with the Indonesian people, so to prepare for this increasingly selective business competition, Islamic Commercial Banks are required to improve their company performance so that investors are attracted to invest. This study aims to determine the effect of BOPO, ROA, NPF, and DPK on the market share of Islamic banking in Indonesia. The samples used were BUS and UUS with 52 data. Multiple linear regression is used as an analysis technique to produce a detailed description of the relationship of each variable used. The regression results tell that BOPO and DPK have no significant effect on market share, while ROA and NPF have a positive and significant effect on market share in Islamic banking in Indonesia.
subject: Articles
  topic: section
subject: Market Share
  topic: keywords
subject: BOPO
  topic: keywords
subject: ROA
  topic: keywords
subject: NPF
  topic: keywords
subject: DPK
  topic: keywords
creator: Eliana Eliana
creator: Nazri Zarman
creator: Ismuadi Ismuadi
creator: Intan Novia Astuti
creator: Ayumiati Ayumiati
rights: Copyright (c) 2021 Esensi: Jurnal Bisnis dan Manajemen
date: 2021-01-03
publication date: 2021-01-03
starting page: 199
ending page: 204
doi: 10.15408/ess.v10i2.18601

Stock Valuation Analysis of Islamic Bank in Related to Forming Holding
type: item
description: This study aims to estimate the fair value of equity per share and to analyze undervalued or overvalued value of the company PT. Bank BRI Syariah Tbk. Result on this study combine market approach, book value approach and discount of future cash flow approach, so it can deliver comprehensive result. On the other side, this study or valuation specialize on financial industry due to uniqueness and complexity of the industry. PT. Bnk BRI Syariah Tbk was chosen, because of the plan ot the ministry of state-owned enterprises of the Republic of Indonesia to merge 3 sharia banks such as PT Bank BRI Syariah Tbk, PT Bank Syariah Mandiri, and PT Bank BNI Syariah. Only, PT Bank BRI Syariah is public company. This research is a descriptive analysis, the data and information used are secondary data from PT Bank BRI Syariah Tbk through its annual report, while other data used come from data and reports from other supporting institutions. This study uses three methods to value the share, free cash flow to equity, relative valuation, and abnormal earning. The conclusion is fair value of PT Bank BRI Syariah Tbk is IDR 482.47, so the value is undervalued.
subject: Articles
  topic: section
subject:
  topic: subjects
creator: Anton Adventus Kacaribu
rights: Copyright (c) 2021 Esensi: Jurnal Bisnis dan Manajemen
date: 2021-01-03
publication date: 2021-01-03
starting page: 205
ending page: 214
doi: 10.15408/ess.v10i2.18857

Pengaruh Intellectual Capital dan Corporate Social Responsibility terhadap Nilai Perusahaan dimoderasi oleh Kinerja
type: item
description: Competitive advantage through the use of knowledge and creating a good image through CSR activities is needed to face competition. Many companies have moved from resource based to knowledge base. Companies that are able to innovate and are able to create a good image will make consumers loyal and have an impact on improving performance. Increased performance will provide hope for investors and potential investors towards the company so that the company's value will increase, which is indicated by rising stock prices. This study aims to analyze the effect of intellectual capital and corporate social responsibility on firm value with company performance as a moderator variable in the basic and chemical industries listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period. Hypothesis testing results showed that simultaneous intellectual capital and corporate social responsibility affect the value of the company, partially intellectual capital affects the value of the company and financial performance succeeded in moderator the relationship between them, corporate social responsibility affects the company value, in addition simultaneously financial performance succeeded in moderator the relationship between intellectual capital and corporate social responsibility to the value of the company, partially financial performance succeeded in moderator the relationship between intellectual capital to the value of the company, while partially financial performance was not able to moderate the relationship between cororate social responsibility and corporate value.
subject: Articles
  topic: section
subject:
  topic: subjects
creator: Rilla Gantino
creator: Leli Ruliati Alam
rights: Copyright (c) 2021 Esensi: Jurnal Bisnis dan Manajemen
date: 2021-01-03
publication date: 2021-01-03
starting page: 215
ending page: 230
doi: 10.15408/ess.v10i2.18858

Locus of Control Memoderasi Pengganggaran Partisipatif terhadap Kinerja Manajerial (Studi Pada Pemerintah Daerah Kota Ternate)
type: item
description: This study examines the effect of participatory budgeting on managerial performance with locus of control as a moderating variable. Proposional random sampling is a technique used in this study. There were 108 state civil servants within the regional apparatus organization in the city of Ternate as respondents in this study. The results of statistical tests show that the locus of control variable moderates the relationship between participatory budgeting and managerial performance. Partially, participatory budgeting has an effect on managerial performance. The implication of this research is that it can be used by regional apparatus organizations to design budget planning arrangements in the city of Ternate.
subject: Articles
  topic: section
subject: participatory budgeting
  topic: keywords
subject: managerial performance
  topic: keywords
subject: locus of control
  topic: keywords
creator: Iwan S. Seber
creator: Irsad Muhammad
rights: Copyright (c) 2021 Esensi: Jurnal Bisnis dan Manajemen
date: 2021-01-03
publication date: 2021-01-03
starting page: 191
ending page: 198
doi: 10.15408/ess.v10i2.18859

Pengujian Beta Konsumsi dan Implikasinya Terhadap Imbal Hasil Saham Syariah di Indonesia dengan Mempertimbangkan Variabel Makro Ekonomi
type: item
description: This study aims to determine the effect of consumption beta on Islamic stock returns. The research model used Breeden's (1979) CCAPM model by adding macroeconomic variables as control variables in the first regression test. The sample selection used a purposive sampling technique and obtained 27 active Islamic stocks listed on the JII index during 2019. The data and information collected are historical data, namely the monthly closing price of the JII Islamic stock index, Gross Domestic Product Data, Inflation data and SBI interest rates. . The use of macroeconomic variable data is an effort to obtain a Goodness of fit model so that it is able to produce estimates in accordance with the actual value. The beta coefficient value obtained in the first test then carried out the second stage regression. The results prove that there is a negative influence between consumption beta on the average yield of Islamic JII stocks of 21.56%, with a consumption variable value of -0.046894 and a significant T value of 0.0147 <0.05. Thus, this research briefly proves that the CCAPM Breeden model (1979) applies to the JII Islamic stock index on the Indonesia Stock Exchange for the period 2019.
subject: Articles
  topic: section
subject: Consumption beta
  topic: keywords
subject: retun of Islamic stock
  topic: keywords
subject: CCAPM
  topic: keywords
subject: Breeden
  topic: keywords
creator: Anita Anita
creator: Ratu Humaemah
creator: Asep Dadan Suganda
rights: Copyright (c) 2021 Esensi: Jurnal Bisnis dan Manajemen
date: 2021-01-03
publication date: 2021-01-03
starting page: 181
ending page: 190
doi: 10.15408/ess.v10i2.18383