cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Azhar Affandi
Contact Email
azhar.affandi.dim@unpas.ac.id
Phone
+628122345014
Journal Mail Official
azhar.affandi.dim@unpas.ac.id
Editorial Address
Jalan Sumatera No 41 Bandung
Location
Kota bandung,
Jawa barat
INDONESIA
Kontigensi: Jurnal Ilmiah Manajemen
Published by Universitas Pasundan
ISSN : 20884877     EISSN : 25280139     DOI : -
Core Subject : Economy, Science, Education, Social, Engineering,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences
The scope of Kontigensi: Jurnal Ilmiah Manajemen journal covering the field Business and Management. Topic related to these fields can be Business and Management, entrepreneurship, finance, and financial services, human resource management, marketing, industrial relations, insurance, intellectual property management, international business, logistics, management information systems, management and communication, management, and strategy, marketing, production, operations and manufacturing management, public and non-profit management, quality control, taxation management, technological change, and other related topics. Research articles, conceptual papers, case studies, and all of the aspects are acceptable.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 453 Documents
 17   18   19   20   21 
The Effect of Taxpayer Knowledge, Taxpayer Awareness, and Tax Sanctions on Corporate Taxpayer Compliance at KPP Pratama South Bekasi Lisdawati Arifin; Pandu Perdana Saputra; Rianto Rianto
Kontigensi : Jurnal Ilmiah Manajemen Vol 10 No 1 (2022): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v10i1.245

Abstract

Taxes are the country's largest source of financing in administering the government. The role of taxes is increasingly strategic, especially during the current weakening economic conditions. Tax compliance is a condition where the taxpayer fulfills all tax obligations and exercises tax rights. It is necessary to increase the compliance of taxpayers to comply with their obligations by coercive and continuous efforts by the government so that the tax revenue target is achieved according to the predetermined target. The purpose of this study was to determine the effect of taxpayer knowledge, taxpayer awareness, tax sanctions, on corporate taxpayer compliance at KPP Pratama Bekasi Selatan, was studied using a quantitative approach with an associative descriptive research design. The population in this study were corporate taxpayers registered at the KPP Pratama, South Bekasi. Sampling using incidental sampling technique with a sample of 100 respondents, data was collected by distributing questionnaires, anyone who coincidentally met with the researcher could be used as a sample, if deemed suitable as a data source. The results showed that the knowledge of taxpayers had a positive and significant effect on corporate taxpayer compliance, this was evidenced by the positive regression coefficient value of 0.427 and tcount of 4.754 > t table 1983 at a significance of 0.000 <0.05. Taxpayer awareness has a positive and significant effect on corporate taxpayer compliance, this is evidenced by the positive value of the regression coefficient, namely 0.352 and t count of 4.086 > t table 1.983 at a significance of 0.000 <0.05. Tax sanctions have a positive and significant effect on corporate taxpayer compliance, this is evidenced by the positive value of the regression coefficient, namely 0.515 and t arithmetic of 6.066 > t table 1983 at a significance of 0.000 < 0.05. Taxpayer knowledge, taxpayer awareness, and tax sanctions have a positive and significant effect together, this is evidenced by the positive value of the regression coefficient, namely 0.225, 0.231, 0.382 and Fcount of 21.082 > Ftable 3.09.
Analysis of the Effect of Fraud Pentagon Model in Predicting the Occurrence of Fraudulent Financial Statements Farrah Geubrina Rezeki
Kontigensi : Jurnal Ilmiah Manajemen Vol 10 No 1 (2022): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v10i1.247

Abstract

This study aims to determine the effect of the Fraud Pentagon Model on predicting the occurrence of Fraudulent Financial Statements in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Pentagon Fraud Model is a development of Fraud Triangle Theory and Fraud Diamond, including opportunity, pressure, competence, rationalization, and arrogance. The sample consisted of 83 manufacturing companies listed on the Indonesia Stock Exchange from 2016-to 2018, selected using the purposive sampling method. The data analysis method used is multiple regression with SPSS version 25.0. The results of this study indicate that pressure and arrogance influence the prediction of Fraudulent Financial Statements. While rationalization, opportunity, and competence have no effect in predicting the occurrence of Fraudulent Financial Statements.
Android-Based Business Bookkeeping Training to Improve Financial Management of Micro, Small and Medium Enterprises (MSMEs) in Cilibende, Babakan Village, Bogor Ratih Pratiwi; Asty Khairi Inayah Syahwani; Resti Jayeng Ramadhanti; Novi Rosyanti
Kontigensi : Jurnal Ilmiah Manajemen Vol 10 No 1 (2022): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v10i1.248

Abstract

MSMEs are one form of contribution that can affect economic growth in a region. MSME actors need to maintain and develop their business to a larger business scale. One of the factors in supporting the creation of progress in MSMEs is the functioning of the recording and bookkeeping system in these business fields. Based on a survey conducted on MSME actors in Babakan Village in Bogor City, 4 out of 17 MSME actors did financial records manually in a diary, but it was not in accordance with accounting standards, so business actors did not know for sure the profits and losses they received. This community service carried out for MSME actors includes basic training in daily financial recording and digital bookkeeping using the Buku Warung application, located in Babakan Village, Bogor City. The purpose of this training is to improve understanding of accounting and finance as well as facilitate business actors (MSMEs) in recording transactions and bookkeeping to support business activities. The training begins with the presentation of the material, practice in using the Warung Buku application. The results that can be achieved after the training are that all MSME actors in Babakan Village, Bogor City can record and report their business activities through the Warung Buku application..
The Effect of The Fluctuations of Coal Price, BI Rate and Oil Price Upon The Total Debt of PT. Adaro Energy Arif Surahman; Mahnun Mas'adi; Widhi Wicaksono
Kontigensi : Jurnal Ilmiah Manajemen Vol 10 No 1 (2022): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v10i1.249

Abstract

Debt management if done carelessly, can cause the company to experience financial difficulties in the future. The higher the debt held by the company, the higher the principal and interest installments that must be paid. In October 2021 in China there was an energy crisis that resulted in at least 20 provinces experiencing electricity supply shortages. This is due to the disruption of coal supply, which is where 70% of China's electricity needs are powered by coal intake (Sorongan, 2021). This shortage of coal supply is good news for coal businesses in the country.This article try to investigate what factors that can influence the Total Debt of Pt. Adaro Energy. The results concluded that Coal price dan BI Rate has a significant influence towards the Total Debt of Pt. Adaro Energy with the sig value test scores below the 5% confidence level threshold.
Productivity of PT. Adira Dinamika Multifinance is Proven to be Influenced by The Work Environment and Motivation Dadan Drajat Martamihardja; Uce Karna Suganda
Kontigensi : Jurnal Ilmiah Manajemen Vol 10 No 1 (2022): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v10i1.240

Abstract

This study aims to analyze and describe the effect of the work environment and motivation on the productivity of PT. Adira Dinamika Multifinance in the Marketing department. The population and sample in this study were 46 respondents. The research method used in this study is a descriptive and verification research method using a quantitative approach, where the analysis uses the SPSS version 22 program package. R square 0.711 indicates that the simultaneous effect is 84.3% while the partial effect of the work environment has an effect on work productivity, as well as motivation, has an influence on the work productivity of PT. Adira Dynamics Multifinance
Non-Physical Work Environment And Leadership on Employee Performance of PT. Suka Silih Asih Tours & Travel La Ode Habibi Ade Jama; Nurul Hermina
Kontigensi : Jurnal Ilmiah Manajemen Vol 10 No 1 (2022): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v10i1.241

Abstract

This study aims to determine how the influence of non-physical work environment and leadership on employee performance at PT. Suka Silih Asih Tours & Travel. The research method used in this research is descriptive and verification method. The population in this study were employees at PT. Like Silih Asih Tours & Travel. The sampling technique used in this study is a saturated sample, with the number of samples equal to the total population of 40 employees. While the analytical method used in this study is Pearson correlation analysis, multiple linear regression, and the coefficient of determination at a significant level of 5%. The results showed that the non-physical work environment and leadership partially or simultaneously influence the performance of PT. Like Silih Asih Tours & Travel.
Moderation of Opportunistic Behavior between Budget Participation Preparation and Managerial Performance in the Telkom Pension Fund Retno Paryati
Kontigensi : Jurnal Ilmiah Manajemen Vol 10 No 1 (2022): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v10i1.242

Abstract

A budget is a plan that is expressed quantitatively in units of money to achieve predetermined organizational goals. This study aims to determine whether there is an effect of opportunistic behavior on budgeting participation and managerial performance. Therefore, this study was conducted to see its consistency with previous studies. Researchers are interested in conducting research in the PT. Telkom Indonesia because of the phenomenon that occurs in the lack of effective managerial performance which results in opportunistic behavior related to the preparation of budget participation in the Employee Pension Fund of PT. Telkom Indonesia. This research was conducted in the PT. Telkom Indonesia Employee Pension Fund environment with the number of samples used as many as 78 employee respondents who were involved in the budgeting process. Analysis of the data used a moderating regression test (MRA) Moderated Regression Analysis with SPSS Software Version 20. The results of this study indicate that the preparation of budgetary participation has a significant effect on managerial performance, while opportunistic behavior is a moderating variable that strengthens the influence of budgetary participation on managerial performance.
Effect Of Organizational Culture And Job Stress On Employee Performance at PT.PLN (Persero) Majalaya Area Rizki Piscal Aliansyah; Mariana Rachmawati
Kontigensi : Jurnal Ilmiah Manajemen Vol 10 No 1 (2022): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v10i1.243

Abstract

This study aims to determine how much influence organizational culture and job stress have on employee performance at PT. PLN (PERSERO) Majalaya Area. The research method used is descriptive and verification. Data collection techniques through interviews, observations and questionnaires. The sample in this study were 62 employees. The results of this study indicate that there is a significant influence between organizational culture on the performance of employees of PT. PLN (Persero) Majalaya Area based on the partial calculation of the coefficient of determination, which is 68.06%. There is a significant influence between job stress on the performance of employees of PT. PLN (Persero) Majalaya Area based on the partial calculation of the coefficient of determination, which is 56.55%. There is a significant influence between organizational culture and job stress on the performance of employees of PT. PLN (Persero) Majalaya Area based on the calculation of the coefficient of determination simultaneously, which is 73.6% and the remaining variables are not examined in this study
The Influence of Work Motivation and Education Level on Employee Performance at Online Ojek Drivers PT.Application Karya Anak Bangsa/PT.GO-JEK Bandung Syukran H Abdul; Dede Hertina
Kontigensi : Jurnal Ilmiah Manajemen Vol 10 No 1 (2022): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v10i1.244

Abstract

One of the businesses that is currently developing is a transportation service business by motorbike or what used to be called an online-based motorcycle taxi. Almost every corner of major roads and remote places there are online motorcycle taxi drivers. If you look closely, there are many things that must be addressed in the current ojek service, especially the issue of safety, courtesy and fairness of service prices. Children of the Nation (GO-JEK) Bandung. This type of research is correlation research with quantitative methods. The population of this research is 8413 Go-Jek drivers in Bandung. Sampling of 100 drivers using non-probability sampling method and using purposive sampling. The data analysis technique used multiple linear regression with SPSS version 20. The results showed that based on a partial hypothesis test (t test) and simultaneous (F test) it can be seen that work motivation and education level have a partial and simultaneous effect on employee performance at PT. Karya Anak Nation (GO-JEK).
Juridic Aspects of Contract Renegotiation During the Covid-19 Pandemic as an Effort to Mitigate Risk and Loss in Business Activities Galuh Kartiko; Andi Kusuma Indrawan; Dyah Metha Nurfitriasih
Kontigensi : Jurnal Ilmiah Manajemen Vol 10 No 1 (2022): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v10i1.254

Abstract

This study discusses the juridical aspect of contract renegotiation during the Covid 19 pandemic as an effort to mitigate risks and losses in business activities based on Presidential Decree Number 12 of 2020 concerning the Determination of Non-Natural Disasters for the Spread of Corona Virus Disease 2019 ( Covid-19 ) . Many business actors in the business world interpret the disaster as a force majeure, which is an extraordinary event that causes people to be unable to carry out their achievements due to an event beyond their capabilities. The research method used in this research is a normative legal research method. The results of this study are expected to provide debtors with an opportunity to resolve obstacles to their inability to pay installments by being allowed to apply for renegotiation or contract review in order to reach a mutual agreement. through the Regulation of the Financial Services Authority of the Republic of Indonesia Number ll/POJK.03/2020 concerning Stimulus The national economy which aims to maintain financial system stability and support economic growth.

Page 19 of 46 | Total Record : 453

 17   18   19   20   21 

Filter by Year

2014 2025


Reset
Filter By Issues
All Issue Vol 13 No 1 (2025): Kontigensi: Jurnal Ilmiah Manajemen Vol 12 No 2 (2024): Kontigensi: Jurnal Ilmiah Manajemen Vol 12 No 1 (2024): Kontigensi: Jurnal Ilmiah Manajemen Vol 11 No 2 (2023): Kontigensi: Jurnal Ilmiah Manajemen Vol 11 No 1 (2023): Kontigensi: Jurnal Ilmiah Manajemen Vol 10 No 2 (2022): Kontigensi: Jurnal Ilmiah Manajemen Vol 10 No 1 (2022): Kontigensi: Jurnal Ilmiah Manajemen Vol 9 No 2 (2021): Kontigensi: Jurnal Ilmiah Manajemen Vol 9 No 1 (2021): Kontigensi: Jurnal Ilmiah Manajemen Vol 8 No 2 (2020): Kontigensi: Jurnal Ilmiah Manajemen Vol 8 No 1 (2020): Kontigensi: Jurnal Ilmiah Manajemen Vol 7 No 2 (2019): Kontigensi: Jurnal Ilmiah Manajemen Vol 7 No 1 (2019): Kontigensi: Jurnal Ilmiah Manajemen Vol 6 No 2 (2018): Kontigensi: Jurnal Ilmiah Manajemen Vol 6 No 1 (2018): Kontigensi: Jurnal Ilmiah Manajemen Vol 5 No 2 (2017): Kontigensi: Jurnal Ilmiah Manajemen Vol 5 No 1 (2017): Kontigensi: Jurnal Ilmiah Manajemen Vol 4 No 2 (2016): Kontigensi: Jurnal Ilmiah Manajemen Vol 4 No 1 (2016): Kontigensi: Jurnal Ilmiah Manajemen Vol 3 No 2 (2015): Kontigensi: Jurnal Ilmiah Manajemen Vol 3 No 1 (2015): Kontigensi: Jurnal Ilmiah Manajemen Vol 2 No 2 (2014): Kontigensi: Jurnal Ilmiah Manajemen Vol 2 No 1 (2014): Kontigensi: Jurnal Ilmiah Manajemen More Issue