cover
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 : -
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 473 Documents
The Influence Of Ability And Innovation On Performance Coffee Marketing Sulastini, Sulastini; Maskur, Maskur; Husnurrofiq, Husnurrofiq
Kontigensi : Jurnal Ilmiah Manajemen Vol 13 No 1 (2025): 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.v13i1.792

Abstract

The long-term objectives of previous research that have focused on the problems of Product Innovation and Information Technology in manufacturing companies, service companies, research conducted in companies including Anttila J., Jussila K., 2018, Ramayah T., While in this study focuses on the study of Product Ability and Innovation on Coffee Marketing performance carried out in Banjarmasin UMKM. Specific targets to be achieved. Against the backdrop of current Marketing Performance, many problems arise related to employment, especially the performance of UMKM Marketing, therefore problems related to performance need to be resolved. Focus on two problems, namely Analyzing and knowing the Effect of Ability and Innovation partially on UMKM Performance. (1) Is there an effect of Ability on Marketing performance, and (2) Is there an effect of Innovation on Marketing performance. This research method uses a quantitative approach. The data collection technique uses a questionnaire (questionnaire), Population and sample of 48 respondents, while data analysis uses Smart PLS. The Data Analysis Technique used in this study is PLS-SEM because it aims to test the predictive relationship between constructs by seeing whether there is a relationship or influence between the constructs. proposed activities. The study aims to provide the ability that better interactions and relationships are actually side effects of providing space for MSMEs for Coffee Marketing, innovating and still being able to accommodate existing problems.
Sustainable Performance Improvement Model for MSME Human Resources Through Implementation Management Knowledge and Competence Entrepreneurship in Mediation Ability Digital literacy Anggraeni, Anggun; Senen, Syamsul Hadi; Masharyono, Masharyono
Kontigensi : Jurnal Ilmiah Manajemen Vol 13 No 1 (2025): 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.v13i1.794

Abstract

Micro business small and medium own great contribution to growth economy especially in developing countries such as Indonesia for example. Empowering MSMEs can become breakthrough in anticipate recession economy Where the number of MSMEs is increasing rise and have great contribution to gross domestic product (GDP), in 2023 MSMEs will reach 66 million units, an increase of 1.52% from year previously Where contribution its contribution to GDP reached 61% equivalent with Rp 9,580 trillion, then MSMEs can also absorb around 117 million power Work or 97% of power Indonesian work. However based on an international survey more 80 % of MSMEs in Asia closed in 2018 third they stand with various reason like lack of digitalization, competition company big , less market wide until with problem legality that is not complete . Then in support improvement quality of UMKM ministry Cooperatives and SMEs focus on performance business with one of the program that is digital transformation of MSMEs. Research This apply approach quantitative and use technique taking non-probability convenience sample (262 respondents). Partial Least Square Structural Equation Modelling (PLS-SEM) using SmartPLS4 was used. For analysis track and testing hypothesis. The explanatory power of the model is measured with R- squared and categorized as moderate. R2 value for Digital literacy significant (p 0. This means that the entire model of variable independent own validity or relevance adequate predictive in predict variation latent variables.
The Effect Of Job Satisfaction And Organizational Culture On Employee Performance In The Ceramic Industry Of PT. XYZ Karawang Rahma, Khansa Nadya Atika; Saputra, Bobby Wiryawan
Kontigensi : Jurnal Ilmiah Manajemen Vol 13 No 1 (2025): 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.v13i1.797

Abstract

The purpose of the study was to determine the effect of job satisfaction and organizational culture on employee performance in the ceramic industry of XYZ Karawang company. This study was conducted using a quantitative method with SPSS data processing tools. In the study, the researcher used data from the HR division as a reference for the number of target populations, namely employees working in the Wall Ceramic Industry of PT. XYZ in Karawang. The number of samples to be used in this study is 148. Based on the results of the study regarding the effect of organizational culture, job satisfaction on employee performance in the ceramic industry of PT. XYZ Karawang, it can be concluded that organizational culture has a significant effect on employee performance. Job Satisfaction has the most dominant effect on employee performance. The results of the job satisfaction test show the most dominant factor in increasing employee performance. Simultaneously, the two independent variables, namely organizational culture and job satisfaction, have a significant effect on employee performance. The results of the F test show that the combination of the two variables is 61.5% of the variation in employee performance. This means that employee performance is not only caused by one factor but rather a combination of integration between the company's value system (organizational culture) and employee psychological well-being (job satisfaction).
The Influence Of Understanding The Code Of Ethics Of The Accountant Profession And Student Intelligence On The Ethical Behavior Of Accounting Students Agus Sumanto; Mega Rosdiana; Rica Wuryaningrum
Kontigensi : Jurnal Ilmiah Manajemen Vol 13 No 2 (2025): 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.v13i2.658

Abstract

According to Nur Anwar (Nur Anwar: 2019) various problems related to ethical behavior have often occurred, one example of which is financial irregularities found in the country. The behavior of these deviations does not only occur in the scope of workers, but also appears in college. In this case, the role of students in achieving economic progress in a country is no less important than other components such as the country's economic relations, the amount of money in circulation or circulating in society. Students have an important role in upholding the name of their country in doing what is considered the best, especially students from accounting study programs in disclosing the accountability of financial reporting. However, currently there is unethical behavior that has occurred in universities such as copying or cheating, friends' answers being copied, asking for attendance signatures and cheating. Many students compete with each other to achieve academic achievement in order to get high or good grades in ways that are considered unethical such as copying or looking at friends' answers during exams or quizzes, and other unethical methods. If this is allowed to continue, it is feared that in the long term there will be graduates from accounting study programs who do not have good integrity
The Role of Customer Satisfaction in Mediating the Influence of Service Quality and Price on Reuse Decisions at Nissan Indomobil Car Workshop Madiun Afif Firdaus; Tin Agustina Karnawati; Teguh Widodo
Kontigensi : Jurnal Ilmiah Manajemen Vol 13 No 2 (2025): 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.v13i2.818

Abstract

This study aims to analyze the influence of service quality and price on the decision to reuse car workshop services, with customer satisfaction as a mediating variable. The research is grounded in the importance of automotive service quality in maintaining customer loyalty through improved service and competitive pricing. The population of this study includes customers of Nissan Indomobil Car Workshop in Madiun who have used the service more than once within one year. A total of 128 respondents were selected using purposive sampling. Data were analyzed using a quantitative approach with the Partial Least Squares (PLS) method via SmartPLS 3.0 software. The results reveal that: (1) Service quality and price have a positive and significant effect on customer satisfaction, (2) Service quality, price, and customer satisfaction significantly influence the decision to reuse the service, and (3) Customer satisfaction significantly mediates the effect of service quality and price on the reuse decision.
Leveraging Company Revenue through Land and Building Fixed Asset Optimization Strategies in Commercial and Trading Companies Jeane Asfita; Tatik Suryani; Linda Purnamasari
Kontigensi : Jurnal Ilmiah Manajemen Vol 13 No 2 (2025): 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.v13i2.820

Abstract

Leveraging business revenue through the utilization of fixed assets is crucial for companies. The purpose of this study is to examine and analyze the management of land and building fixed assets carried out by Commercial and Trading Companies. The research approach used is a descriptive qualitative approach with a case study method. The unit of analysis in this study is the Asset division of the Commercial and Trading company, namely PT Pertamina Patra Niaga Central Java Region (JBT). Data were collected through observation and interview methods, and triangulation was carried out using data collection methods, namely in-depth interviews with 5 informants who have different positions and duties, direct observation of the condition of the company's assets, and analysis of documents such as asset legal status documents, SOPs, and related operational records to validate the data. The results of the study found that asset optimization strategies to increase company revenue can be carried out by developing master policies and regional utilization guidelines supported by periodic evaluations, renovations and reassessments of idle assets to adjust market value to actual function, the application of digital technology to automate licensing and utilization monitoring, external collaboration in the form of leasing or collaboration with third parties. The implication of this study is that companies can provide strategic input to companies in an effort to improve the effectiveness and efficiency of fixed asset management
UWKS Students' Perception Of The Implementation Of The Core Tax Administration System (CTAS) Wiwin Wahyuni; Lilik Mardiana; Kharis Marpurdianto
Kontigensi : Jurnal Ilmiah Manajemen Vol 13 No 2 (2025): 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.v13i2.861

Abstract

To support economic transformation and encourage quality economic growth, the 2024 Draft State Budget (RAPBN) carries the theme "Accelerating Inclusive and Sustainable Economic Transformation." Fiscal reform is necessary, one of which is through optimizing state revenues. In line with efforts to fulfill SDG 8, tax revenue, as the largest source of state revenue, is an appropriate instrument for realizing the intended economic growth. However, when viewed from the level of tax compliance, reflected in the trend of a relatively low tax ratio, Indonesia's tax revenue is considered suboptimal. Responding to this issue, the government continues to strive for digital transformation in the tax sector to be able to reach all taxpayers in Indonesia through a system update called the Core Tax Administration System (CTAS). The Core Tax system is specifically designed to detect taxpayers who are negligent in paying taxes, thus assisting the Directorate General of Taxes (DGT) in imposing fines or outreach to these taxpayers to increase tax compliance. This study aims to determine the perceptions of accounting students regarding the potential and challenges of the Core Tax Administration System (CTAS) in encouraging tax compliance in Indonesia and analyze the challenges of implementing the Core Tax system in the Indonesian tax administration system. This research is a descriptive study with a quantitative approach using a survey method.
What Drives Entrepreneurial Intention in the Digital Era? Insights from Postgraduate Students Experiencing AI-Based Entrepreneurial Education Sri Yusriani; Haniruzila Hanifah; Endi Rekarti; Shine Pintor Siolemba Patiro; Muji Gunarto
Kontigensi : Jurnal Ilmiah Manajemen Vol 13 No 2 (2025): 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.v13i2.873

Abstract

Entrepreneurial intention (EI) has become a central focus in understanding how students transform learning experiences into entrepreneurial behavior, particularly amid the transition from the Fourth to the emerging Fifth Industrial Revolution. This preliminary study explores the determinants of perceived EI among postgraduate students in Indonesia, emphasizing the mediating role of Entrepreneurial Education on Artificial Intelligence (EEOAIN) as an integral component of the curriculum designed to prepare students for business start-up initiatives. A qualitative approach was employed using semi-structured, one-on-one interviews with eight postgraduate students representing various provinces and disciplines, including management, computer science, and education. The discussions aimed to uncover factors that strengthen entrepreneurial intention and to explore how individual psychological traits: Self-Efficacy (SE), Leadership Skills (LS), Digital Skills (DS), Work Experience (WE), and Perceived Stress (PST), influence EI within the rapidly evolving digital learning ecosystem. The findings reveal that EEOAIN is perceived as a transformative driver that enhances students’ readiness for entrepreneurial activity through exposure to AI-based innovations. Perceived University Support (PUS) and Positive Emotions (POEM) are identified as moderating factors that reinforce entrepreneurial intentions, thereby fostering entrepreneurial development and expanding employment opportunities for Indonesians. PUS acts as an external enabler by providing mentoring, resources, and social capital, while POEM functions as an internal psychological catalyst that promotes resilience and creativity. Collectively, these preliminary insights validate the conceptual model and provide empirical grounding for future quantitative investigations. This study offers initial evidence supporting the integration of technological, institutional, and emotional dimensions in shaping entrepreneurial intentions within higher education in developing-country contexts.
The Transparency Paradox In Digital Employee Ahmad Nur Sholikin; Fahrul Ismaeni
Kontigensi : Jurnal Ilmiah Manajemen Vol 13 No 2 (2025): 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.v13i2.876

Abstract

This study examines the paradoxical finding that transparency in digital HR systems may be more important than processing efficiency for employee satisfaction, challenging the dominant efficiency paradigm in digital transformation literature. Drawing on organizational justice theory and administrative burden theory, we investigate how transparency features in a frugal digital innovation enhance employee satisfaction through informational justice and perceived organizational support in a bureaucracy-heavy university context. We employed a mixed-methods research design to evaluate a Google Workspace-based international travel approval system at a major Indonesian research university. Quantitative data were collected from 100 faculty members and administrators, and qualitative data were gathered through open-ended responses. Results reveal a striking transparency paradox: despite moderate processing efficiency, the system achieved high overall satisfaction (87%). Transparency emerged as the highest-rated dimension (M=4.084), while process efficiency remains a moderately important factor (r=0.524, p
Gen Z Impulse Buying behavior : The Moderating Role of UI/UX Revival Xavier Iskandar; Putu Irma Yunita
Kontigensi : Jurnal Ilmiah Manajemen Vol 13 No 2 (2025): 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.v13i2.878

Abstract

This study explores the dynamics of promotion, price, positive emotion, and impulse buying within the environment of TikTok Shop, focusing particularly on how these marketing and psychological factors interact in a social commerce setting. The research also investigates the role of UI/UX as a potential moderating variable in these relationships. Using a quantitative design and analyzed through the Partial Least Squares–Structural Equation Modeling (PLS-SEM) approach, the study evaluates both direct and mediated pathways among the constructs. The discussion emphasizes how promotional exposure, pricing perceptions, and emotional responses shape consumer behavior, and how UI/UX is conceptually positioned to influence these effects. Through analytical interpretation, the study highlights the theoretical and practical contributions of examining impulse buying in rapidly growing social commerce platforms, offering a deeper understanding of the mechanisms through which marketing stimuli and user experience may interact