Kontigensi: Jurnal Ilmiah Manajemen
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.
Articles
453 Documents
<![CDATA[The Internal Control Effort in Improving Company Performance ]]>
<![CDATA[Hisar Pangaribuan]]>;
<![CDATA[Jenny Sihombing]]>;
<![CDATA[Denok Sunarsi]]>;
<![CDATA[Daniel T.H. Manurung]]>
<![CDATA[ Kontigensi : Jurnal Ilmiah Manajemen Vol 10 No 1 (2022): Kontigensi: Jurnal Ilmiah Manajemen ]]>
Publisher : <![CDATA[Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia ]]>
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DOI: 10.56457/jimk.v10i1.267
<![CDATA[The implementation of effective internal control contributes broadly to improving the implementation of corporate governance and performance. This study aims to confirm and describe how implementing effective internal control can improve company performance. Data were collected based on the respondents' perceptions, namely the internal control units of nine selected companies listed on the Indonesia Stock Exchange. A multiple regression approach processed the data. The test results proposed that the dimensions of internal control, namely monitoring activities, communication and information, control activities, risk assessment, and control environment, have a positive and significant influence on efforts to improve company performance. The board of commissioners must continue to direct and motivate management to implement effective internal control to improve company performance.]]>
<![CDATA[The Valuation of Sustainable Entrepreneurship ]]>
<![CDATA[Gloria Chrisanskia Sibarani]]>;
<![CDATA[Radityo Fajar Arianto]]>
<![CDATA[ Kontigensi : Jurnal Ilmiah Manajemen Vol 10 No 1 (2022): Kontigensi: Jurnal Ilmiah Manajemen ]]>
Publisher : <![CDATA[Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia ]]>
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DOI: 10.56457/jimk.v10i1.268
<![CDATA[In the recent years, sustainability has been a new way of living which people have started to gain knowledge and implement the lifestyle itself. This study intended to measure the gap of the relationship of undergraduate students’ valuation towards sustainability, their frequency of social media exposure, and their motivation towards entrepreneurship towards their valuation of sustainability in entrepreneurship. A total of 208 valid respondents contributed in this research with the implementation of a quantitative research. The results shows that the valuation of sustainability, social media exposure frequency, and drives for entrepreneurship does have an effect towards students’ valuation of sustainability in entrepreneurship. The result from this research could be useful for future studies and education regarding sustainability to furthermore improve students’ knowledge and awareness of sustainability and entrepreneurship alongside their exposure of social media. Future research should explore more possible factors that influence sustainability in entrepreneurship and reach a more diverse scope of sample.]]>
<![CDATA[Trust in Corporate Image and Its Impact on Customers' Loyalty ]]>
<![CDATA[Mochamad Miswanto Gunawan]]>;
<![CDATA[Tutik Tutik]]>;
<![CDATA[Krisnawati Setyaningrum Nugraheni]]>;
<![CDATA[Ray Octafian]]>
<![CDATA[ Kontigensi : Jurnal Ilmiah Manajemen Vol 10 No 2 (2022): Kontigensi: Jurnal Ilmiah Manajemen ]]>
Publisher : <![CDATA[Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia ]]>
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DOI: 10.56457/jimk.v10i2.270
<![CDATA[Customer loyalty plays an important role in Industrial production and service. This banking industry is an industry based on the principle of trust (agent of trust), so it is necessary to create an image first so that prospective customers grow trust in our company first. The phenomenon that occurs in the field today seems to be starting to show a decline in customers due to several current economic conditions, customers who often use credit are starting to decline but prefer to switch to savings products even though the credit process is easy and fast, competing with commercial banks. Research objectives (1) to analyze the effect of corporate ability image and corporate social responsibility image on trust; (2) Analyzing the influence of corporate ability image and corporate social responsibility image on loyalty; (3) Analyzing the influence of corporate ability image and corporate social responsibility image on loyalty through trust; (4) Analyzing the effect of trust on loyalty. The research method is descriptive quantitative method. The sampling method used in this study is Accidental Sampling, which is a sampling technique carried out by appointing anyone or by chance provided that they have used a product from a BPR. Corporate ability image has a positive and significant impact on customer trust. Corporate Social Responsibility Image has a positive and significant influence on customer trust. Corporate Ability Image affects customer loyalty through trust. Corporate Social Responsibility Image affects customer loyalty through trust affects customer loyalty. Trust has a significant influence on customer loyalty.]]>
<![CDATA[The Effect of Celebrity Instagram Endorsment on Impulsive Buying Behavior in Students in Rokan Hulu Regency, Riau Province ]]>
<![CDATA[Triyani Capeg Hadmandho]]>
<![CDATA[ Kontigensi : Jurnal Ilmiah Manajemen Vol 10 No 2 (2022): Kontigensi: Jurnal Ilmiah Manajemen ]]>
Publisher : <![CDATA[Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia ]]>
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DOI: 10.56457/jimk.v10i2.271
<![CDATA[The use of Instagram as a digital marketing medium has become increasingly popular since the emergence of the microcelebrity phenomenon or commonly referred to as Instagram celebrity (celebgram). In Indonesia, the use of celebrity endorsements has increased rapidly and has become a trend in the online business world. Impulse buying is one of the unique characteristics possessed by the Indonesian people, namely purchases that are made spontaneously, without planning and without careful consideration. Despite the fact that more and more companies or online business people are using the services of celebgrams for endorsements, scientific knowledge about the effect of celebgram endorsements on impulsive buying behavior is still limited. This study only focuses on endorsement programs for fashion products and impulse buying. This study makes a new contribution to the importance of celebrity endorsements in encouraging impulse buying behavior and provides insights for further research on a larger scale. The purpose of this study was to determine the effect of celebrity instagram endorsements on impulsive buying behavior in students in Rokan Hulu Regency, Riau Province. This study used a sample of 100 students who were selected using non-probability sampling technique. The survey method was conducted with a questionnaire strategy, male and female respondents were given the same questionnaire. The resulting data will be analyzed using the SPSS program. The analytical tool used is Multiple Linear Regression by performing classical assumption tests (Normality Test, Heteroscedasticity, Multicollinearity Test), and Hypothesis Testing (F Test, t Test and Coefficient of Determination Test). In this study, the output is targeted in the form of an accredited national journal. Description of TKT The proposed research is at level 2.]]>
<![CDATA[Implementation Of The Basic Concept Of Corporate Social Responsibility As A Branding Strategy at Amboina Restaurant ]]>
<![CDATA[Dita Arisona]]>;
<![CDATA[Muh Syarif]]>;
<![CDATA[Nurita Andiani]]>
<![CDATA[ Kontigensi : Jurnal Ilmiah Manajemen Vol 10 No 2 (2022): Kontigensi: Jurnal Ilmiah Manajemen ]]>
Publisher : <![CDATA[Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia ]]>
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DOI: 10.56457/jimk.v10i2.274
<![CDATA[Companies carry out their social responsibility in various forms and each company implements CSR in several ways. This restaurant produces heavy food such as mixed rice, soto, rawon, and egg petis. The uniqueness of this restaurant is that when producing food, it has a unique taste image, namely with the typical spices of Bangkalan Regency which is rich in spices, besides that it is no less interesting with large pieces of fish compared to the others, with its uniqueness this Amboina restaurant applies one of the following: One CSR triple bottom line is people, so the researcher proposes to apply all triple bottom lines with the aim of obtaining a positive image in the hope of having a long product life cycle. This research is a qualitative type with an interview method that obtains the results of this study, namely the proposal of triple bottom line people in the form of social action, performance innovation, and employee rewards. Planet with training in reducing household waste that is used as fertilizer and liquid soap. Profit in the form of CSR regarding financial science to be more specific in processing finances.]]>
<![CDATA[Integrated Financial Governance Model with Budget Realization Information System ]]>
<![CDATA[Andry Priharta]]>;
<![CDATA[Nur Asni Gani]]>;
<![CDATA[Jaharuddin Jaharuddin]]>;
<![CDATA[Rony Edward Utama]]>;
<![CDATA[Darto Darto]]>;
<![CDATA[Medo Maulianza]]>;
<![CDATA[Tri Ananto]]>
<![CDATA[ Kontigensi : Jurnal Ilmiah Manajemen Vol 10 No 2 (2022): Kontigensi: Jurnal Ilmiah Manajemen ]]>
Publisher : <![CDATA[Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia ]]>
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DOI: 10.56457/jimk.v10i2.276
<![CDATA[The research aims to identify the inhibiting factors for budget implementation and improve financial management through the development of an information system on budget realization at Universitas Berbasis Teknologi Modern (Modern Technology Based University - UBTM), a university in Banten focusing on modern technology. This is an applied research type with primary data obtained through focused group discussion using fishbone diagram analysis involving eleven informants. Based on the research, conditions and recommendations for improvement have been identified, which will then be prepared for the budget management flow process as the basis for preparing the budget realization information system. This system has set a monthly budget execution schedule, adequate internal control, and identified 34 work units with 91 users involved.]]>
<![CDATA[Employee Performance in terms of Compensation and Work Motivation ]]>
<![CDATA[Aletta Dewi Maria]]>
<![CDATA[ Kontigensi : Jurnal Ilmiah Manajemen Vol 10 No 2 (2022): Kontigensi: Jurnal Ilmiah Manajemen ]]>
Publisher : <![CDATA[Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia ]]>
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DOI: 10.56457/jimk.v10i2.279
<![CDATA[This study aims to determine and analyze the effect of compensation and work motivation on employee performance at Santika Pekalongan Hotel. The population of this study were employees of the Santika Pekalongan hotel with a total of 73 respondents. The sampling technique in this study used a census. This analysis includes validity, reliability, multiple linear analysis, t test, f test, coefficient of determination analysis. The results of this study indicate that compensation (X1) has a positive but not significant effect on employee performance, work motivation (X2) has a positive and significant effect on employee performance]]>
<![CDATA[Brand Valuation of Garment Companies for Tax Purposes ]]>
<![CDATA[Rahmat Heryat Furqon]]>;
<![CDATA[Azhar Affandi]]>;
<![CDATA[Jaja Suteja]]>;
<![CDATA[Dadang Suwanda]]>
<![CDATA[ Kontigensi : Jurnal Ilmiah Manajemen Vol 10 No 2 (2022): Kontigensi: Jurnal Ilmiah Manajemen ]]>
Publisher : <![CDATA[Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia ]]>
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DOI: 10.56457/jimk.v10i2.280
<![CDATA[Valuation of intangible assets is carried out to determine a certain value objectively and professionally in accordance with regulatory provisions for non-monetary assets with no identifiable or unidentifiable physical form (goodwill). Many intangible assets will not be recognized in the financial statements because they fail to meet the definition of an asset or the recognition criteria. The transfer of Intangible Assets often uses Book Value so that there is no tax obligation, the purpose of this study is to determine the Fair Market Value of Intangible Assets in the form of Brands for tax purposes with valuation that is to carry out financial statement analysis, macroeconomic analysis, industry analysis and application of Approaches and Methods Selected rating. The approach used is using the Income Approach with the Royalty Savings Method, the results of the valuation obtained the Fair Market Value of Brand X of Rp. 23,978,000,000; (Twenty Three Billion Nine Hundred Seventy Eight Million Rupiah).]]>
<![CDATA[The Effect of Work Ethics and Work Discipline on Employee Performance at PT. PLN (Persero) Implementing Tello Power Control Unit, Makassar City ]]>
<![CDATA[Patta Rapanna]]>;
<![CDATA[Andi Sulfati]]>;
<![CDATA[Mursidah Mursidah]]>
<![CDATA[ Kontigensi : Jurnal Ilmiah Manajemen Vol 10 No 2 (2022): Kontigensi: Jurnal Ilmiah Manajemen ]]>
Publisher : <![CDATA[Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia ]]>
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DOI: 10.56457/jimk.v10i2.281
<![CDATA[This study aims to determine whether work ethics and work discipline have an effect on employee performance at PT.PLN (Persero) Tello Makassa Cityr's Generation Control Unit. Collecting data using primary data obtained from questionnaires using a saturated sample technique. The population is all employees in PT. PLN (Persero) Tello Makassar City Generating Control Unit as many as 67 people. The results of the research variable data have been tested by instruments in the form of validity and reliability tests, on the classical assumptions in the form of normality assumptions, multicollinearity tests and heterooxidity tests. Methods of data analysis using multiple linear regression analysis tests. As well as hypothesis testing using partial test, simultaneous test and coefficient of determination. The results of this study indicate that between the two independent variables, work ethics and work discipline variables have an influence on employee performance. This is evidenced by testing on the simultaneous test which has positive and significant results, meaning that both variables are able to improve employee performance.]]>
<![CDATA[Analysis of the Impact of People's Business Credit (KUR) in the Development of Micro, Small and Medium Enterprises in Telaga Jaya and Tilango Sub-Districts, Gorontalo Regency ]]>
<![CDATA[Idham M. Ishak]]>;
<![CDATA[Hais Dama]]>
<![CDATA[ Kontigensi : Jurnal Ilmiah Manajemen Vol 10 No 2 (2022): Kontigensi: Jurnal Ilmiah Manajemen ]]>
Publisher : <![CDATA[Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia ]]>
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DOI: 10.56457/jimk.v10i2.282
<![CDATA[This study aims to analyse the impact of People's Business Credit (KUR) in the development of Micro, Small and Medium Enterprises in Telaga Jaya District and Tilango District, Gorontalo Regency. Based on the results of the analysis, People's Business Credit (KUR) is still a prima donna for every MSME business actor. The ease provided by banks in providing KUR facilities for MSME actors is a factor that causes high interest in MSME business actors to get credit in the Telaga Jaya and Tilango sub-districts, which are mostly engaged in the culinary trade, services and agriculture business sectors. Government support for business actors to obtain KUR facilities is also a means of controlling and supervising the smooth payment of KUR by MSME business actors.]]>
