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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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Investment Risk Management Strategies in Sukuk: A Sharia Management Perspective Mahadewi, Erlina Puspitaloka
Kontigensi : Jurnal Ilmiah Manajemen Vol 12 No 2 (2024): 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.v12i2.609

Abstract

Sukuk, as a Sharia-compliant financial instrument, has gained increasing popularity among global investors. However, as the market evolves, challenges related to risk management in compliance with Sharia principles have also emerged. This paper aims to explore investment risk management strategies in sukuk from a Sharia management perspective. Using qualitative analysis and literature review methods, the study highlights the importance of applying Sharia principles in identifying and managing risks, including market risk, liquidity risk, and default risk. Sharia-compliant risk mitigation strategies, such as portfolio diversification, sukuk performance monitoring, and the use of Sharia contracts like wakalah and mudharabah, are discussed in depth. Additionally, the paper emphasizes the role of Sharia supervisory authorities in ensuring that sukuk instruments remain compliant with Islamic law, providing added security for investors. The findings of this study offer valuable insights for investors, financial institutions, and policymakers in developing effective and Sharia-compliant risk management frameworks.
The Influence of Intellectual Intelligence, Work Motivation and Machiavellian on Creative Accounting Practices Sukamto, Sukamto; Wahyuni, Wiwin; Marpurdianto, Kharis
Kontigensi : Jurnal Ilmiah Manajemen Vol 12 No 2 (2024): 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.v12i2.612

Abstract

Creative accounting is unethical because it manipulates financial data, but there are also those who think that creative accounting is allowed as long as it does not contradict generally accepted accounting principles, for example, simplifying several forms of reports or merging a cost into one other cost because it is considered rare. Accounting students have a strong relationship with the problem to be researched, so the researcher uses students. Intellectual Intelligence (IQ) is a term used to measure the level of intelligence of an individual. The higher a person's IQ, the higher his or her ability to deal with problems related to spatial, numerical, and linguistic abilities. Work motivation is something that causes motivation or work spirit that is influenced by several factors, including superiors, physical facilities, policies, regulations, monetary and non-monetary service rewards, types of work and challenges. The Machiavellian nature is also a factor that can cause individuals to practice creative accounting which is an unethical act. Although many researchers disagree with creative accounting practices, there are also a few researchers who have a different perception that creative accounting practices do not include fraudulent acts, it is a matter of one's interpretation and occurs because of the use of loopholes in the standards
Improvement of Organizational Citizenship Behavior (OCB) through Strengthening Organizational Culture, Teamwork, Personality, and Decision Making Octavita, Rr.Astri Indriana; Kadar, Isman; Retnowati, Rita
Kontigensi : Jurnal Ilmiah Manajemen Vol 12 No 2 (2024): 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.v12i2.613

Abstract

The purpose of the research is to produce strategies and ways to improve the Organizational Citizenship Behaviour (OCB) of private vocational school teachers, namely by strengthening the independent variables that have a positive effect on teacher OCB. These variables are Organizational Culture, Teamwork, Personality, and Decision Making. The optimal solution found is then used as a recommendation to related parties, namely teachers, principals, school supervisors, school management institutions and education agencies. The method used in this research is quantitative research using survey methods and path analysis techniques and SITOREM analysis to analyze indicators to determine optimal solutions in improving teacher OCB. The research was conducted on permanent foundation teachers (GTY) of private Vocational High Schools (SMK) in East Jakarta with a population of 381 teachers, with a sample of 195 teachers calculated using the Taro Yamane formula. The results of this study are that there is a positive direct effect of organizational culture, teamwork, personality, and decision making variables on OCB; there is a positive direct effect of organizational culture, teamwork, and personality on OCB; there is a positive indirect effect of organizational culture, teamwork, and personality on OCB through decision making.
The Improvement of Organizational Commitment through The Strengthening Personality Traits, Transformational Leadership, Organizational Culture, and Job Satisfaction Yuliana, Tiarma Ika; Hardhienata, Soewarto; Laihad, Griet Helena
Kontigensi : Jurnal Ilmiah Manajemen Vol 12 No 2 (2024): 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.v12i2.614

Abstract

The purpose of this research is to find the strategies and ways to improve the organizational commitment of private vocational school teachers, namely by strengthening the independent variables that have a positive effect on teacher commitment. These variables are Personality Traits, Transformational Leadership. Organizational Culture, and Job Satisfaction. The optimal solution of this research can be used as a recommendation to related parties, namely teachers, principals, school supervisors, school management institutions and education agencies. The method of this research is quantitative method by using survey methods, path analysis techniques and SITOREM analysis, those are used to indicators to determine optimal solutions in improving teacher commitment. The research was conducted on permanent foundation teachers (GTY) of private Vocational High Schools (SMK) in East Jakarta with a population of 381 teachers, with a sample of 195 teachers calculated using the Taro Yamane formula. The results of this research show there is a positive direct an significant effect of personality traits, transformational leadership, organizational culture and job satisfaction variables on Organizational Commitment; there is a positive direct and significant effect of personality traits, transformational leadership and organizational culture on Organizational Commitment; there is a positive indirect effect of personality traits, transformational leadership, organizational culture, on Organizational Commitment through Job Satisfaction.
Macroeconomics As A Determinant Of Demand For Oil And Gas Exports And Non-oil And Gas In East Nusa Tenggara Region By Timor Leste Perseveranda, M. E; Adrianus Ketmoen; Indrawati, Agnes Susanti; Maria Imakulata Pongge; Enike Tje Yustin Dima
Kontigensi : Jurnal Ilmiah Manajemen Vol 12 No 2 (2024): 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.v12i2.615

Abstract

International trade is a key component in enhancing welfare and economic growth, as well as generating foreign exchange needed for development. East Nusa Tenggara (NTT), with its significant potential in the oil and gas, as well as non-oil and gas sectors, has considerable export opportunities to Timor Leste. However, the effectiveness of NTT's exports is heavily influenced by various macroeconomic factors, such as exchange rates, per capita income, and government spending in both Indonesia and Timor Leste. The variation in resources and production capacity in NTT offers opportunities to meet Timor Leste's demand, but changes in macroeconomic conditions play a critical role in determining the competitiveness of NTT's export products. This study employs a quantitative approach with multiple linear regression analysis to examine the impact of macroeconomic variables on the demand for oil and gas, as well as non-oil and gas exports from NTT to Timor Leste. The sample used consists of annual time series data from 2021 to 2023, including the Rupiah exchange rate against the US Dollar, Timor Leste's per capita income, and government spending in Timor Leste. The results show that the exchange rate has a significant negative impact on export demand, while government spending has a positive effect. Timor Leste's per capita income does not significantly affect export demand. These findings are expected to contribute to policymakers in improving NTT's export competitiveness and volume, ultimately having a positive impact on the region's economic welfare.ipsum
The Influence Of Understanding Village Fund Accounting And Community Participation In Fund Management Village With The Principle Of Tri Pantangan As A Variable Moderation Ayem, Sri; Anggita, Saskia
Kontigensi : Jurnal Ilmiah Manajemen Vol 12 No 2 (2024): 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.v12i2.616

Abstract

The purpose of this study was to determine the effect of accounting understanding and community participation on village fund management with the principle of tri pantang as a moderator variable in villages in Tumbangtiti District, Ketapang Regency. This research method uses primary data, and the data collection method uses a questionnaire technique. The population in this study includes all village officials in the Tumbangtiti District, Ketapang Regency, consisting of the Village Head, Village Secretary, Treasurer, and Finance Officer. The sampling technique used is non-probability obtained through questionnaire distribution, with a total of 64 respondents. The results of this study indicate that accounting understanding has a positive effect on village fund management, community participation has a positive effect on village fund management, tri pantang cannot moderate the effect of accounting understanding on village fund management, and tri pantang moderates the positive effect of community participation on village fund management.
Quality Audit: Audit Committee Independence, Accounting Expertise And Financial Expertise Ramadhan, Nisa Nur; Muhyarsyah, Muhyarsyah
Kontigensi : Jurnal Ilmiah Manajemen Vol 12 No 2 (2024): 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.v12i2.617

Abstract

Penelitian ini bertujuan untuk mengkaji dampak karakteristik komite audit yaitu independensi, keanggotaan keahlian akuntansi dan keanggotaan keahlian keuangan komite audit terhadap kualitas audit. Studi ini menganalisis pengaruh independensi komite audit, keahlian akuntansi dan keahlian keuangan komite audit terhadap kualitas audit Perusahaan Manufaktur yang terdaftar di BEI selama periode 2018-2023. Dengan menggunakan Eviews 12 dalam analisis statistik, Regresi data panel adalah metode analisis yang digunakan dengan pendekatan GLS (Generalized Least Squared), penelitian ini menemukan bahwa independensi komite audit memiliki pengaruh terhadap kualitas audit. Hal ini diartikan bahwa semakin banyak anggota komite audit yang independen maka semakin tinggi kualitas audit. Keahlian akuntansi dan keahlian keuangan tidak ditemukan pengaruh terhadap kualitas audit. Hasil penelitian ini memiliki implikasi bahwa pentingnya independensi komite audit dalam mempertahankan independensi dan skeptisisme auditor eksternal sehingga kualitas audit dapat meningkat. Studi ini memberikan temuan bahwa baik keahlian akuntansi dan keahlian keuangan komite audit memberikan sedikit kontribusi dalam intesitas audit. Penelitian ini berfokus kepada komite audit yang memiliki anggota yang ahli akuntansi dan ahli keuangan yang merupakan disiplin ilmu yang berbeda sehingga dapat melihat bagaimana pengaruhnya. Selain itu, Pengujian data dilakukan dengan menggunakan metode balance data panel sehingga data memiliki unit cross-section dan jumlah observasi time series yang sama.
The Influence of Levels of Satisfaction, Trust together with Service Quality on J&T Express Customer Loyalty in East Jakarta Elyana, Instianti; Yusuf, Muhammad; Suardhita, Nyoman; Rahman, Aan; Martiwi, Rini
Kontigensi : Jurnal Ilmiah Manajemen Vol 12 No 2 (2024): 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.v12i2.618

Abstract

The objective of this study is to determine the influence of service quality, trust, together with customer satisfaction on customer loyalty towards J&T Express in East Jakarta. The sample for this stidy consists of 120 respondents, selected using simple random sampling. Data collection was conducted through questionnaires. The essential tests include normality, linearity, together with multicollinearity tests. Data analysis was performed using various types of horizontal regression lines. The analysis was conducted using SPSS version 28. The results of this study indicate that, based on the t-test, service quality, trust, together with customer satisfaction are effective together with beneficial for loyal customers. Based on the results of the F-test, good service, trust, together with customer satisfaction collectively have a positive effect on customer loyalty towards J&T Express in East Jakarta. Based on several backtesting results, good service, reliability, together with customer satisfaction contribute only 67% to customer loyalty towards J&T Express in East Jakarta, while the remaining 33% reflects the influence of other variables that were not examined in this study.
Empowering Nonprofits: The Role of Sustainable Spiritual Leadership in Driving Performance Kristanto, Agus Budi; Ekawati, Erni
Kontigensi : Jurnal Ilmiah Manajemen Vol 12 No 2 (2024): 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.v12i2.621

Abstract

This study investigates the impact of sustainable spiritual leadership on the performance of nonprofit organizations, specifically focusing on 64 churches within the East Java Christian Church (GKJW) Synod from 2021 to 2023. The research uses quantitative data and a multiple regression model to assess spiritual leadership across three dimensions: Pastoral Ministry, Church Ministry, and Leadership. The findings reveal that Church Ministry has a positive and significant effect on organizational performance, while Pastoral Ministry and Leadership have negative yet significant impacts. These results suggest that improving Pastoral Ministry and Leadership may temporarily reduce performance but is essential for fostering long-term sustainable spiritual leadership. On the other hand, Church Ministry produces immediate performance benefits. The study emphasizes the complexity of promoting sustainable spiritual leadership, as all three dimensions need to be harmonized for long-term organizational success and societal impact. The research offers empirical evidence, highlighting the need for balancing short-term performance outcomes with the development of sustainable leadership practices in nonprofit organizations.
Exploring the Relationship between Leadership Style and Local Culture to the Formation of Student Character and Personality at the Faculty of Social and Political Sciences Dwi Prasetyo, Firmansyah; Marwiyah, Siti; Adelia Citra, Lovita; Ifana, Anila; Cahyani, Lintang Dwi Sagita; Wulandari, Dwi Ayu
Kontigensi : Jurnal Ilmiah Manajemen Vol 12 No 2 (2024): 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.v12i2.623

Abstract

This study investigates the relationship between leadership styles employed by educators and the formation of character and personality among students at the Faculty of Social and Political Sciences. Utilizing qualitative methods, including direct observation and in-depth interviews, the research emphasizes how different leadership approaches can be adapted to align with local cultural contexts, facilitating better interaction between educators and students. It highlights that a strong personality is essential for future leaders, and thus, educators must employ effective leadership styles to positively influence their students. The findings indicate that the character and personality development of students is significantly shaped by the leadership styles of their educators. Furthermore, diverse leadership approaches can complement one another, contributing to a holistic development of students' character and personality in preparation for their future roles as leaders.

Page 39 of 46 | Total Record : 453

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