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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
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Determinant Analysis of Going Concern Audit Opinion Kadek Indah Kusuma Dewi
Kontigensi : Jurnal Ilmiah Manajemen Vol 11 No 1 (2023): 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.v11i1.347

Abstract

This study aims to examine and analyze the determinants of going concern audit opinion (an empirical study of consumer good industry sub-sector manufacturing companies on the IDX in 2017-2021). The population in this study is that there are 37 Consumer Good Industry Companies listed on the Indonesia Stock Exchange issued financial reports for 2017-2021. This research approach is positivist by testing the research variables. Also, purposive sampling was chosen to determine the unit of analysis. Data analysis used logistic regression with the help of the SPSS software program. SPSS output shows the result that going concern audit opinion is influenced by debt ratio, company size, audit lag. Meanwhile, audit quality and financial distress do not affect the going concern audit opinion given by the auditor.
Analysis of Factors Affecting Consumer Satisfaction and Their Impact on Green Product Consumer Loyalty Ashur Harmadi; Edhie Budi Setiawan; Misrofingah Misrofingah; Ratnawati Ratnawati; Deni Apriansyah
Kontigensi : Jurnal Ilmiah Manajemen Vol 11 No 1 (2023): 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.v11i1.348

Abstract

This study aims to examine and analyze the factors that influence consumer satisfaction and their impact on green product consumer loyalty. The population in this research is Starbucks consumers in the city of Jakarta, after that the illustrations are obtained by using the proportional random sampling method. This type of research is descriptive qualitative. The test was carried out by using question and answer questions to Starbucks customers. The results of the analysis support what is being monitored, so that it can be concluded that the respondents have been aware of what Starbucks has tried, which in this research examines the brand image of green product Starbucks with the assumption that service quality has a positive effect to customer happiness, brand views have a positive influence on customer happiness.
Local Branding: Imperative Strategy Towards Competitiveness of Sustainable Destinations Through the Role of Social Media DC. Kuswardani; Nurhidayati Nurhidayati; Totok Wibisono; Aprih Santoso
Kontigensi : Jurnal Ilmiah Manajemen Vol 11 No 1 (2023): 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.v11i1.349

Abstract

The aim of the research is to form the Competitiveness of Sustainable Destinations to realize tourism marketing through Local Branding. The variables tested are Local Branding and Destination Image. Social Media is expected to moderate the influence of Local Branding on the Competitiveness of Sustainable Destinations. The population is visitors to tourist attractions, while the sample is 152. Respondents are determined using the Proportionate Stratified Random Sampling technique. SEM as an analysis tool with the smartPLS.3.0 program application The results of the Sustainable Destination Competitiveness test results can be manifested through optimal management of Local Branding and Destination Image. Local Branding can be applied through Local Culture and Destination Image. Local Branding significantly affects the Competitiveness of Sustainable Destinations, while Local Culture significantly influences Local Branding. Destination Image significantly influences Local Branding and significantly influences the Competitiveness of Sustainable Destinations. Social Media is able to function as a pure moderator of the influence of Local Branding on the Competitiveness of Sustainable Tourism Destinations in Semarang City. The R - Square value in the Local Branding construct is 0.758536, meaning that Local Branding is influenced by Local Culture and Destination Image 75.85%. The Q Square value > 0 (0.575377) on the Local Branding variable indicates that the model has strong predictive relevance, meaning that the research model has relevance in predicting Local Culture and Destination Image with Local Branding in Tourism Objects. R-Square on the construct of Sustainable Destination Competitiveness 0.817528 means that the Competitiveness of Sustainable Destinations is influenced by Local Branding and Destination Image 81.75%. The Q Square value of 0.668352 (> 0) indicates that the model has strong predictive relevance, meaning that the research model has relevance in predicting Local Branding and Destination Image on the Competitiveness of Sustainable Tourism Destinations.
Measuring the Root Determinants of Income Level and the Impact on the Financial Literacy of MSME Actors Anton Priyo Nugroho; Syawal Zakaria; Yulianti Yulianti; Maryam Sangadji; Ninik Endang Purwati
Kontigensi : Jurnal Ilmiah Manajemen Vol 11 No 1 (2023): 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.v11i1.350

Abstract

This research was conducted to see the effect of the variables of education level, gender, and business time on financial literacy with income level as an intervening variable in Kalongan Village MSMEs. Descriptive quantitative approach used in research. The population in this study were SMEs in the Kalongan Village area, totaling 116 SMEs and the sampling technique used was a census. The research instrument was tested using validity and reliability tests which were then processed with multiple linear regression analysis coupled with the path test/sobelt test in the SPSS program. The results of the analysis illustrate that (1) the level of education has a positive and significant effect on the level of income; (2) gender has a positive and significant effect on income levels; (3) business time has a positive and significant effect on income levels; (4) income level has a positive and significant effect on financial literacy; (5) gender has a positive and significant effect on financial literacy; (6) business time has a positive and significant effect on financial literacy; (7) The level of income has a positive and significant effect on financial literacy; (8) Income level is not able to mediate the relationship between education level and financial literacy; (9) Income level is unable to mediate gender relations on financial literacy; and (10) income level is not able to mediate the relationship between business time and financial literacy
Ethical Fintech is a New Way of Banking Rina Arum Prastyanti; Rezi Rezi; Istiyawati Rahayu
Kontigensi : Jurnal Ilmiah Manajemen Vol 11 No 1 (2023): 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.v11i1.353

Abstract

The adoption of Financial Technology (FinTech) and digital banking services has revolutionized the financial industry, providing convenience, accessibility, and cost-effective solutions to users. However, along with its benefits, the widespread use of FinTech has also raised concerns regarding privacy, security, consumer protection, ethical considerations, and regulatory compliance. This paper aims to explore the ethical dimensions of FinTech adoption and the potential negative consequences associated with it. Drawing on qualitative research methods, including interviews and document analysis, the study investigates issues such as consumer privacy, data breaches, trust, financial integrity, adoption barriers, and ethical controversies in the diffusion of FinTech. The findings highlight the importance of addressing these ethical concerns to restore digital ethics in the fintech industry and ensure principles such as fairness, transparency, accountability, and access in technology are realized. The paper concludes by emphasizing the need for a balance between technological innovation and ethical practices to create a sustainable and responsible future for FinTech and digital banking.
Comparative Analysis of Islamic Banks’ Performance in Indonesia and Malaysia with RGEC and the Islamicity Performance Index (2018-2021) Tata Fatima Azzahra; Muhammad Sholahuddin; Soepatini Soepatini
Kontigensi : Jurnal Ilmiah Manajemen Vol 11 No 1 (2023): 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.v11i1.354

Abstract

Using the RGEC (Risk Profile, Good Governance, Profit, Capital) method for measuring financial performance and the Islamicity Performance Index (IPI) for measuring Shariah performance, this study seeks to identify differences in the performance of Islamic banks in Indonesia and Malaysia for the period from 2018-2021. Target sampling was used to select the sample, which consisted of secondary data from two Islamic banks in Indonesia and two Islamic banks in Malaysia from the banks’ 2018-2021 annual reports. Financial ratio analysis and various test analyses using the non-parametric Mann-Whitney U method are used as analytic methods. According to the statistical calculations of the RGEC method, there is no difference in the average values of NPF, GCG, ROA, and BOPO, but there is a difference in the average values of FDR, ROE, NI, and CAR between Bank Syariah Indonesia and Bank Syariah Malaysia. The IPI method reveals that the average values of PSR, ZPR, EDR, and the ratio of Islamic Income vs non-Islamic Income recorded differences in average value, and the ratio of Islamic Investment vs non-Islamic Investment demonstrates that there is no difference between the average scores of Indonesian Shariah Banks and Malaysian Shariah Banks.
Development Strategies and the Impact of Marine Tourism on the Socio-Economic Conditions of Communities Around Jepara Regency Based on Ecotourism Dena Ayu Aviantih; Sucihatiningsih dian wisika prajanti; Shanty Oktavilia
Kontigensi : Jurnal Ilmiah Manajemen Vol 11 No 1 (2023): 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.v11i1.355

Abstract

Tourism development has a direct effect on the community, the existence of tourism should have an impact on the conditions or conditions in the environment and around the tourism. In this case, marine tourism in Jepara Regency continues to be developed. The purpose of this study is to determine and analyze the impact of marine ecotourism development in Jepara Regency on the economic and social aspects of the community. The research methods employed include descriptive statistical analysis and the Analytical Hierarchy Process (AHP) method. The study's findings indicate that Jepara Regency's marine ecotourism has a significant impact on the economic and social aspects of the community. This is evident through increased income, the creation of new business opportunities, and an improved standard of living for the community. The social dynamics of the community are also affected, including employment status, community cooperation, and the establishment of new norms and values. Based on the AHP analysis, the recommended policies for managers and decision-makers in the development of marine ecotourism in Jepara Regency include efforts to enhance infrastructure that facilitates access to marine tourist destinations, the implementation of fiscal incentives and support for micro small medium enterprise (MSMEs) in the destination area, and achieving growth in visitor numbers while maintaining environmental quality by imposing penalties on tourists who harm the environment.
Research Methodology as a Calibrator for the Validity of Scientific Research Results Andi Agus Mandasini
Kontigensi : Jurnal Ilmiah Manajemen Vol 10 No 2 (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.v10i2.389

Abstract

This article discusses research methodology as a calibrator (Calibration Standard) to ensure the validity of research results. Research is an activity of searching for information, data, and facts to support a perspective of truth or as a reference for the novelty of knowledge that continues to evolve with the advancement of human civilization. Therefore, a calibration standard is needed to regulate the roadmap in searching, collecting, and processing information, data, and facts into research results that can be scientifically accountable. The legitimacy of research results can only be achieved when the prerequisites of research, which include the background of the problem, formulation of the problem, research objectives and benefits, conceptual framework, and basic research theories, have been calibrated with the methodology to be used, ensuring that the results are more accurate, relevant, and can be considered valid.
Analysis of Factors Influencing Delays in the Absorption of the Local Government Revenue Expenditure Budget of the Regional Government of Papua Province Wa Ariadi; Muh. Syafii; Yendra Yendra; Windy Jatmik
Kontigensi : Jurnal Ilmiah Manajemen Vol 11 No 1 (2023): 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.v11i1.394

Abstract

The success of local governments in administering government and the wheels of development, including in the use of the budget so far, is determined by the percentage of budget absorption in each year. The greater the percentage, it is said that the performance is getting better. Related to this, the research aims to find out what factors hinder the absorption of regional revenue and expenditure budgets, especially in the Papua Provincial government. The study used a sample of 60 people from 20 work units or offices in the Papua provincial government related to financial management. The results of this study indicate that partially the government's commitment (X1) Budget Planning, (X2) Budget Implementation, (X3) has an effect on the delay in APBD absorption (Y) which can be seen from the t-test value based on the significant level. Simultaneously, the independent variables affect the delay in the absorption of the Regional Budget (Y) in the Papua Provincial Government by comparing the p_value (F-statistics) with a significant level. The results of the calculation of the magnitude of the F-statistics and the significant level are set at = 0.05, the f-count value is 25,454 with a significant level of 0.000, thus the influence and direction of the relationship of the variables determined by the correlation coefficient is positive, so that all independent variables have a unidirectional relationship as the results of the analysis from the value of the correlation coefficient (r) of 74.6% which shows a strong relationship between the independent variable and the dependent variable.
The Effect of Ease of Transaction, Promotion and Utilization of Shopeepay on the Decision to Use Digital Money on STIE Wibawa Karta Raharja Students Duki Adam; Frisca Wulan Febriyanti
Kontigensi : Jurnal Ilmiah Manajemen Vol 11 No 1 (2023): 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.v11i1.395

Abstract

It may be concluded that a selection is a way or choice from numerous alternatives, in accordance with high quality hobbies by way of the use of identifying an opportunity this is considered the maximum worthwhile. This research is a part of survey studies, the survey method is used to obtain information from certain places that describe a variable and real events and what they're, with the aid of dispensing questionnaires to STIE Wibawa Karta Raharja students.This studies turned into assisted by means of the use of the SmartPLS statistical device. Based on the outcomes of this study, the authors finish as follows, the transaction comfort variable has a fantastic and large effect on the selection to use digital cash for STIE Wibawa Karta Raharja college college students.Promotion variables have a high-quality and massive impact on picks to use virtual money for STIE Wibawa Karta Raharja college students.Shopeepay usage variable has a excellent and substantial effect on choices to apply digital cash for STIE Wibawa Karta Raharja college students.Between the variables of ease of transactions, promoting and usage of Shopeepay have a fantastic and huge impact concurrently on the selection to apply digital coins for STIE Wibawa Karta Raharja college students by using way of having a medium model, meaning that the model is right sufficient to provide an explanation for usage choices.

Page 27 of 46 | Total Record : 453

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