cover
Contact Name
Dea Rahma Aulia
Contact Email
dea.rahmaa96@gmail.com
Phone
+6289698888849
Journal Mail Official
esensi@uinjkt.ac.id
Editorial Address
Faculty Of Economic and Business Syarif Syarif Hidayatullah State University Jakarta Jl. Ir. H. Juanda 95, Ciputat, South Tangerang, Banten-15412
Location
Kota tangerang selatan,
Banten
INDONESIA
ESENSI: JURNAL BISNIS DAN MANAJEMEN
ISSN : 20872038     EISSN : 24611182     DOI : 10.15408/ess
Core Subject : Economy,
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 (May and November). The aim of the journal is to disseminate the accounting, business, finance, and management researches done by researchers both from Indonesian and overseas.
Articles 180 Documents
Akuntansi Lingkungan Sebagai Suatu Sistem Informasi: Studi Pada Perusahaan Gas Negara (PGN) Anak Agung Gde Satia Utama
Esensi: Jurnal Bisnis dan Manajemen Vol 6, No 1 (2016)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v6i1.3123

Abstract

Environmental Accounting as Information System: Study at Perusahaan Gas NegaraThe purpose of this research is to explore environmental accounting information systems at Perusahaan Gas Negara (PGN). The specific objectives of this research are to know the company already exist to environmental accounting implementation, to obtain cost of environmental at PGN get positive significant revenue, and also describe a model of environmental accounting information systems. According to the results, PGN already exist environmental accounting. It was found in company’s annual report. The information of environmental cost get positive impact to revenue and show the model of environmental accounting information systems at PGNDOI: 10.15408/ess.v6i1.3123
The Effect of Augmented Reality Shopping Applications on Purchase Intention Leonnard Leonnard; Annisa S. Paramita; Jasmine J. Maulidiani
Esensi: Jurnal Bisnis dan Manajemen Vol 9, No 2 (2019)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v9i2.9724

Abstract

Augmented reality is a new technological breakthrough that helps e-commerce delivers an online shopping experience with quality of offline shopping. This is possible due to the capability of augmented reality technology that allows consumers to interact and to try products through the virtual world. This technology has not been widely adopted by e-commerce in Indonesia. In this study, we analyzed the effect of this technology on purchase intention through e-consumer experience in the form of perceived enjoyment and usefulness to 89 consumers. Our findings revealed that virtual presence significantly affects the enjoyment and usefulness directly and indirectly to purchase intention. In addition, the device also significantly affects the enjoyment and usefulness directly. Finally, the usefulness is proven to significantly affect purchase intention.
Analisis Implementasi Pemberlakuan UU Nomor 28 Tahun 2009 (Studi Kasus Pengelolaan Penerimaan Pajak Parkir Pada Dinas Pelayanan Pajak Propinsi Daerah Khusus Ibukota Jakarta) Erniati Rizky Islamiah; Erika Amelia
Esensi: Jurnal Bisnis dan Manajemen vol. 5, No. 1, April 2015
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v5i1.2337

Abstract

This paper contains the analysis of the implementation of enforcement of the law number 28 of 2009, especially in the case management of parking tax revenue in Jakarta. Parking tax revenue in the Province of Jakarta for five years did not reach the target then the author would like to see how the influence of parking tax revenue in the Province of Jakarta after the application of the law number 28 of 2009. The conclusion of this paper is the implementation of Law No.28 of 2009 is essentially no direct effect on tax income in Jakarta provincial park for in the law number 28 of 2009 did not discussin detail about the voting system that is set back in the regulations that made after the application of the law. Influence the application of the law number 28 of 2009 does not provide a positive influence interms of achieving tax revenue target of new parking regulation senacted after that seen in ratio tax revenue target attainment percentage of parking up to the third quarter period after the new regulation simposed.DOI: 10.15408/ess.v5i1.2337
The Triangle of Sensory Marketing Model: Does it Stimulate Brand Experience and Loyalty? Alex Fahrur Riza; Dwi Marlina Wijayanti
Esensi: Jurnal Bisnis dan Manajemen Vol 8, No 1 (2018)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v8i1.6058

Abstract

The purpose of this study is to examine the framework of brand experience associating with customer loyalty. Sensory marketing effectiveness is recognized in business contexts but only little research has been conducted on sensory marketing. This study contribute to filling this gap by proposing a model that explains how sensory stimulation influences loyalty. Brand experience is expected to mediate this relationship. This study applies exploratory and explanatory approaches to investigate the sensory marketing concept and examine the framework brand experience in association with customer loyalty. Data is collected using online survey. Respondents are individual who had experience in consuming product at restaurant or cafe that has been using the five senses stimulus. Conceptually, this study found interesting relationship between sensory marketing, brand experience, and customer loyalty then called as triangle sensory marketing. The findings offer an additional insight to managers on sensory marketing strategy to stimulate brand experience that can establish customer loyalty.DOI: 10.15408/ess.v8i1.6058 
Asuransi Syariah dalam Praktik (Studi Analisis Terhadap Shariah Compliance) Desmadi Saharuddin
Esensi: Jurnal Bisnis dan Manajemen Vol. 4, No. 3, Desember 2014
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v4i3.2438

Abstract

The 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 ', 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'amalah Shari'ah 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.v4i3.2438
Pengumuman Perhitungan Baru Indeks LQ45 dan IDX30: Apakah Ada Reaksi pada Pasar Modal Indonesia? Rizal Agus Bimantara; Ely Siswanto; Yuli Soesetio
Esensi: Jurnal Bisnis dan Manajemen Vol 9, No 1 (2019)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v9i1.10642

Abstract

This study discusses whether there an influence from the announcement of the newcalculation of LQ45 and IDX30 index. This study uses indicators of abnormal return, cumulative abnormal return, and trading volume activity as a measure of market reaction. The population of this study is the companies incorporated in the IDX30 index. The sampling method uses purposive sampling method and obtained sample of 20 companies.The window period in this study is 11 days. Statistical tests using paired sample t-test and Wilcoxon sign rank test. The results of this study indicate there are no differences in the average abnormal return and trading volume activity before and after the event. There are differences in cumulative abnormal returns before and after events. This shows that investors have anticipated the news and the market has adjusted to a new balance before the announcement of the new LQ45 and IDX30 index calculations officially applied.
SIKLUS HIDUP PERUSAHAAN DAN KONSERVATISME AKUNTANSI Nur Wachidah Yulianti
Esensi: Jurnal Bisnis dan Manajemen Vol 4, No 2 (2014): Agustus 2014
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v4i2.1967

Abstract

This research analyzes influence of corporate life cycle to accounting conservatism. Corporate life cycle consists of start up, growth, mature and decline phase. This research used 90 sample corporates from secondary sector at Indonesia Stock Exchange (IDX) in 2011. The result of this research shows that corporates sample on mature phase did accounting conservatism in order to stay on that phase and never fell down on decline phase. But, corporate samples on growth phase didn’t do accounting conservatism because they needed more financing. This research expected to give an empirical evidence about influence corporate life cycle to accounting conservatismDOI: 10.15408/ess.v4i1.1967
Cover Vol. 7 (2) Esensi : Jurnal Bisnis dan Manajemen
Esensi: Jurnal Bisnis dan Manajemen Vol 7, No 2 (2017)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v7i2.5541

Abstract

Cover Vol. 7 (2)
Tingkat Efisiensi dan Produktivitas Lembaga Zakat di Indonesia Salman Al Parisi
Esensi: Jurnal Bisnis dan Manajemen Vol 7, No 1 (2017)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v7i1.3687

Abstract

Efficiency and Productivity Rate of Zakah Institution in IndonesiaThis study aimed to measure the efficiency and productivity of five zakah institutions. Calculation of efficiency level in this study are relative, not absolute. This Study consists of two methods: Data Envelopment Analysis (DEA), and Malmquist Productivity Index (MPI). There are 5 research objects, namely DD, BAZNAS, PKPU, YBM BRI and RZI with annual data 2005 to 2014. Furthermore, the lowest relative efficiencies level is DD (2010) amounted to 9.63%. In addition, approximately 80% of five OPZs increased the productivity. In the general, the main factor of inefficient of five zakat institutions from 2005 to 2014 was caused by distribution of zakah to ashnaf which still not optimal, then it cannot solve the poverty rate. Furthermore, it needs to increase collection and distribution of zakah fund amounted to 31.53% and 47.87%. Besides that it needs to decrease cost of socialization and operational cost amounted to 11.81% and 8.79%.DOI:  10.15408/ess.v7i1.3687 
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) Ay Maryani
Esensi: Jurnal Bisnis dan Manajemen Vol 4, No 2 (2014): Agustus 2014
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | 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

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