Esensi: Jurnal Bisnis dan Manajemen
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    Civic Engagement Perusahaan di Masa Pandemi Covid-19 : CSR Bank Mandiri untuk RS Jantung dan Pembuluh Darah Harapan Kita

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    AbstractThe 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.

    Peran Financial Distress Sebagai Variabel Mediasi antara Good Corporate Governance dan Kinerja Keuangan, Terhadap Manajemen Laba Pada Bank Umum Syariah Periode 2013-2019

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    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

    Covid-19 dan Dampaknya Terhadap Kinerja Bank BUMN di Indonesia

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    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

    Analysis of the Distinction of Earnings Management between Islamic and Conventional Stocks Markets in the Consumer Goods Industry in Indonesia

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    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 2016-201

    Pengaruh Leverage dan Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility

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    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

    Pengaruh Intellectual Capital dan Corporate Social Responsibility terhadap Nilai Perusahaan dimoderasi oleh Kinerja

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    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

    Determinasi Nilai Perusahan pada Sektor Manufaktur di Bursa Efek Indonesia

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    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

    Ukuran Perusahaan Memoderasi Pengaruh Capital Intensity dan Profitabilitas Terhadap Agresivitas Pajak

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     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

    Pengaruh Faktor Demografi dan Literasi keuangan dengan Behavior Finance dalam Pengambilan Keputusan Investasi

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    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

    Human Resources Transformation in the Digitalization Professional Era in North Sumatera

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    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

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    Esensi: Jurnal Bisnis dan Manajemen
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