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[Profitability Ratio Determinants on PT. Bank BRI Tbk Period 2011- 2021 ]]>
<![CDATA[Muliahadi Tumanggor]]>
<![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.v10i2.283
<![CDATA[This study aims to discuss the effect of CAR, NPL dan SBI on ROA. The research methods used in this study are quantitative descriptive research as well as using statistical analysis. The population used is the financial statements of PT. Bank BRI Tbk. The sample used is data derived from records of financial statements and income statements for the period 2011 to 2021. Data collection techniques use classical assumption test techniques that include normaliity test, heteroskedasticities test, multicollinearities test, and autocorrelations test. In addition, multiple linear regression analysis techniques are also carried out, hypothesis tests (t tests), simultaneous tests (F tests), correlation coefficient tests, and determination coefficient tests with the SPSS 24 application program. The results of this study indicate that NPL, SBI has a significant effect on ROA. While CAR does not have a significant effect on.]]>
<![CDATA[The Effect of Advertising Tax Extensification and Intensification on Regional Tax Revenue ]]>
<![CDATA[Melin Archanggela]]>;
<![CDATA[Shinta Goddess Herawati]]>
<![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.v10i2.284
<![CDATA[This study aims to find out about the effect of the extensification and intensification of advertisement tax on Bandung regional tax revenues. The object of research in this study is advertising tax extensification, advertising tax intensification, and local tax revenue. The research method used in writing this research is the case study method. This research was conducted at the Management Agency Regional Income of Bandung City. The population in this study is the number of advertisement taxpayers, advertisement tax receipts, and regional tax receipts for the period 2010 - 2018. Statistical tests using multiple linear regression analysis were processed using IBM SPSS Statistics, with a significant level of 5%. The results of this study indicate that advertisement tax extensification partially has no effect on regional tax revenue and advertisement tax intensification influences regional tax revenue, and the advertisement tax extensification and intensification simultaneously influence the effect on regional tax revenue.]]>
<![CDATA[The Influence of Leadership and Work Environment on The Performance of Pagedangan Village Office Employees, Pagedangan District, Tangerang District ]]>
<![CDATA[Irma Sari Octaviani]]>;
<![CDATA[Didi Sunardi]]>
<![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.v10i2.285
<![CDATA[This study aims to determine the influence of Leadership and Work Environment on the Performance of Pagedangan Village Office Employees, Pagedangan District, Tangerang Regency. The method used in this study uses the associative method. The population in this study were all employees of the Pagedangan Village Office, Pagedangan District, Tangerang Regency. The number of samples used were 98 employees. Methods of data analysis using multiple linear regression. The results of this study indicate that there is a positive and significant influence between leadership partially on the performance of employees of the Pagedangan Village Office, Pagedangan District, Tangerang Regency. The work environment has a partially significant effect on the performance of employees of the Pagedangan Village Office, Pagedangan District, Tangerang Regency.]]>
<![CDATA[The Influence of Accountability and Transparency on The Quality of GMIT's Financial Reports in Kupang City ]]>
<![CDATA[Linda Lomi Ga]]>;
<![CDATA[Sarlin Paleina Nawa Pau]]>;
<![CDATA[Maria Prudensiana Leda Muga]]>
<![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.v10i2.286
<![CDATA[Church religious organizations need to pay attention to their financial reports as accountability so that users of these financial reports can understand the extent of the organization's financial condition. The church also needs to implement good financial management to produce accurate information. Accountability and transparency in the church as a non-profit organization is urgently needed, through accountability presented in quality financial reports, resource providers can ensure that the resources provided are used properly in church ministry to church congregations.How to collect data in this study is to use a questionnaire (questionnaire). Data analysis method in this study the method used is Ordinary Least Square Regression. The data was collected and processed using Descriptive Statistical Testing and Hypothesis Testing.The results of this study are the significance value of Accountability (X1) is the prob value. T-count of 0.008 <0.5 states that H1 is accepted which shows that the more accountable the accountability for financial reports made by the church, the quality of the GMIT church's financial reports in the Kupang city class is increasing. The results of this study are the significance value of Transparency (X2) is the prob value. T-count of 0.010 <0.5 states H2 is accepted indicating that the more transparent a church is in managing financial reports, the quality of the GMIT church's financial reports in Kupang City will increase.]]>
<![CDATA[Employee Performance: Compensation and Career Development ]]>
<![CDATA[Johannes Jonni Hendra Sagala]]>;
<![CDATA[Ivan Gumilar Sambas Putra]]>
<![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.v10i2.287
<![CDATA[This study aims to determine the effect of compensation and career development on employee performance at Pos Indonesia (Persero) Bandung. The method used is descriptive and verification method with a population of 40 people and samples taken for this study, while the analytical method used in this study is multiple linear regression analysis at a significance level of 5%. The program used in analyzing the data uses the Statistical Package for Social Sciences (SPSS) Ver.23.00. The sampling technique used in this research is probability sampling technique with simple random sampling technique. The results showed that there was an effect of compensation, career development on employee performance at PT Pos Indonesia (Persero) Bandung.]]>
<![CDATA[The Effect of Risk Management and Profitability on Stock Prices Moderated by Good Corporate Governance Variables ]]>
<![CDATA[Zulfitra Zulfitra]]>;
<![CDATA[Yulian Bayu Ganar]]>;
<![CDATA[Sahroni Sahroni]]>;
<![CDATA[Muhammad Abiyyu Arsyan]]>
<![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.v10i2.288
<![CDATA[The purpose of this study was to examine the Effect of Risk Management and Profitability on Stock Prices moderated by Good Corporate Governance (a case study of companies indexed LQ 45 for the period 2017-2021). The method used in this study is a quantitative descriptive method. The data analysis technique used descriptive statistical analysis, panel data regression analysis, classical assumption test. Hypothesis testing includes statistical t test and f test, as well as testing the coefficient of determination using Eview 12 software. The results show that partially Enterprise Risk Management and Gross Profit Margin have a positive and significant effect on stock prices, while Return of Assets has no effect on stock prices. . Good Corporate Governance strengthens the relationship between Enterprise Risk Management, Gross Profit Margin with stock prices and Good Corporate Governance weakens the relationship between Return of Assets and stock prices. Simultaneously the variables Gross Profit Margin, Total Assets Turn Over, Return On Investment, and Good Corporate Governance have a positive and significant effect on stock prices.]]>
<![CDATA[The Effect of Sales Growth, Profitability, Leverage and Liquidity on Financial Distress Conditions at Transportation Sub-Sector Companies Listed in Indonesia Stock Exchange (IDX) ]]>
<![CDATA[Yusril Yusril]]>;
<![CDATA[Candra Dwi Hardiana]]>;
<![CDATA[Suparyati Suparyati]]>
<![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.v10i2.289
<![CDATA[Financial distress is a condition that shows the stages of decline in the company's financial condition that occurred prior to the bankruptcy or liquidation. The purpose of this research is conducted to examine: (1) The effect of sales growth on financial distress conditions in transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX). (2) The effect of profitability on financial distress conditions in transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX). (3) The effect of leverage on financial distress conditions in transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX). (4) The effect of liquidity on financial distress conditions in transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX). The populations in this research are 45 transportation companies listed on the IDX for the 2013-2017 period. Sampling using purposive sampling method (based on criteria). Companies that meet the criteria to be sampled in this study amounted to 12 companies. The type of data used is secondary data obtained from the Indonesian Stock Exchange (IDX). The data analysis technique used is panel data regression with a common effect model. The results of the analysis of this study state that sales growth and profitability do not have a significant effect on financial distress conditions. While the results of leverage and liquidity show a significant influence on financial distress conditions. The type of data used is secondary data obtained from the Indonesian Stock Exchange (IDX). The data analysis technique used is panel data regression with a common effect model. The results of the analysis of this study state that sales growth and profitability do not have a significant effect on financial distress conditions. While the results of leverage and liquidity show a significant influence on financial distress conditions. The type of data used is secondary data obtained from the Indonesian Stock Exchange (IDX). The data analysis technique used is panel data regression with a common effect model. The results of the analysis of this study state that sales growth and profitability do not have a significant effect on financial distress conditions. While the results of leverage and liquidity show a significant influence on financial distress conditions.]]>
<![CDATA[The Role of Subjective Well-Being (SWB) and Trust in the Employer on Organizational Citizenship Behavior (OCB) of Industrial Employees in the Industrial Revolution Era ]]>
<![CDATA[Teguh Iman Santoso]]>;
<![CDATA[Kuswoyo Kuswoyo]]>;
<![CDATA[Moch Aminudin Hadi]]>;
<![CDATA[Syaifullah Syaifullah]]>;
<![CDATA[Ratna Komala Putri]]>
<![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.v10i2.290
<![CDATA[The purpose of this study was to analyze the role of Subjective Well-Being and Trust in the Employer on Organizational Citizenship Behavior (OCB) of Industrial Employees in the industrial revolution era. This research method is quantitative through surveys, data obtained by distributing online questionnaires which are distributed via social media. Respondents in this study were 300 permanent manufacturing employees with a minimum working period of three years, status as permanent employees. The selection of research subjects was carried out nonprobability by using purposive sampling technique because it is based on predetermined characteristics. This study uses a Likert model scale of 1 to 7 as the main instrument in obtaining empirical data from organizational citizenship behavior, subjective well-being, and trust in the employer. Data analysis used structural equation modeling (SEM) with data processing tools using SmartPLS 3.0. The stages of data analysis were validity, reliability, termination coefficient and hypothesis testing. The results of this study are that subjective Well-Being has a positive and significant effect on Organizational Citizenship Behavior (OCB), Trust in The Employer has a positive and significant effect on Organizational Citizenship Behavior (OCB) and Subjective Well-Being has a positive and significant effect on Trust. in The Employer.]]>
<![CDATA[Store Atmosphere and Store Location as Determinants of Consumer Buying Interest ]]>
<![CDATA[Kurniawati Mulyanti]]>;
<![CDATA[Mutdi Ismuni]]>;
<![CDATA[Rustomo Rustomo]]>
<![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.v10i2.291
<![CDATA[The purpose of this study was to analyze the influence of the store atmosphere and store location on consumer buying interest in the Alfamidi Dukuh Zamrud. This study uses two independent variables, namely the atmosphere of the store and the location of the store with one dependent variable, namely consumer buying interest. The method of this research is to use a descriptive quantitative method, the sample in this study is consumers who have purchased goods from Alfamidi Dukuh Zamrud and taken a sample of 100 respondents. Based on the questionnaire answers that have been processed by SPSS, the statistical calculation results obtained a coefficient number of store atmosphere and store location has a significant effect of 63.9% on consumer buying interest, while the remaining 36.1% is influenced by other factors that are not researched in this study.]]>
<![CDATA[Factors That Influence on Online Purchase Decisions ]]>
<![CDATA[Dwika Lodia Putri]]>;
<![CDATA[Nurmansyah Nurmansyah]]>;
<![CDATA[Aznuryandi Aznuryandi]]>;
<![CDATA[Denok Sunarsi]]>;
<![CDATA[Nurmin Arianto]]>
<![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.v10i2.292
<![CDATA[The purpose of this research is to find out what factors influence people's decisions to buy online. This research is focused on students of the Faculty of Economics, Lancang Kuning University who have made purchases online. The method of taking illustrations in this research is to use purposive sampling. The requirements that will be sampled in this research are those who have made online purchases. According to research, the majority of Lancang Kuning University students have made at least 96 purchases online. Multiple linear regression analysis was used to study the effect of four variables on online purchasing decisions. The study found that four factors - trust, security, service quality, and perceived risk - all impact online purchase decisions simultaneously. There is no clear relationship between trust, security, and quality of service and the decisions we make when buying products or services online. However, the perceived risk appears to have a significant positive effect on online purchasing decisions.]]>
