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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 473 Documents
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The Influence Of Perceived Usefulness, Ease Of Use, And Risk On The Interest In Using Qris Services With Attitude Toward Using As An Intervening Variable Ade Syafitri; Marliyah Marliyah; Tuti Anggraini
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.v13i2.915

Abstract

This study aims to determine the influence of the perception of usefulness, ease of use and risk on interest in using qris services with attitude toward using as an intervening variable. This study is quantitative research using the SPSS Statistics program with a sample of 98 respondents using QRIS services. The data analysis technique used is multiple linear regression. By using probability sampling techniques. The results of this study show that the perception of usefulness has an effect on interest in using QRIS services, the perception of ease of use has a positive and significant effect, while the perception of risk does not have a significant effect on interest in using QRIS services. The perception of usefulness does not have a significant effect on attitude toward using, the perception of ease of use has a negative effect, the perception of risk has a negative effect while interest in using QRIS services has a positive effect on attitude toward using. Based on the path analysis, the attitude toward using variable cannot be used as an intervening variable between the perception of the usefulness of ease of use and the risk to interest in using QRIS services and attitude toward using can be used as an intervening variable for the variable interest in using QRIS services. Keywords: Usefulness; Ease; Risk; QRIS; Interest; Attitude Toward Using
Abnormal Return Analysis of the Minister of Finance's Policy Kadek Ria Kusumayanti; Ni Made Suci
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.v13i2.922

Abstract

This study aims to analyze the reaction of the Indonesian capital market to the Purbaya Effect phenomenon. The approach used is an event study with abnormal return measurements using a market adjusted model. The observation period includes a 90-day estimate window and an 11-day event window (t-5 to t+5) on five events: (1) the distribution of Rp200 trillion funds to Bank Himbara (2) the policy of not increasing cigarette excise rates in 2026 (3) the public statement of the elimination of tax amnesty (4) the public statement of the reduction in VAT rates to 10% (5) the announcement of the extension of the VAT DTP incentive until 2027. The results of the study showed no significant difference in average abnormal returns before and after the event for all events. However, the results of the one sample t-test found that there were several specific periods that produced significant abnormal returns: the event of the distribution of Rp200 trillion in funds was significant at t0, the public statement on the postponement of the cigarette excise tax increase was significant at t−4, the public statement on the elimination of the tax amnesty did not show significant abnormal returns in all periods; the public statement of the reduction in VAT showed a delayed and significant reaction at t+5; and the extension of the VAT DTP is significant at t−1. This finding reinforces the implications of semi-strong form market efficiency, where policy information tends to be quickly absorbed or even anticipated before the official announcement. It also suggests that the strength of a policy signal depends on its novelty, implementation certainty, and the level of market expectations.
Does Liquidity Shape Dividend Policy? Evidence From Public Firms In An Emerging Market Sheril Deany Poluan; Ika Prayanthi
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.v13i2.927

Abstract

This research aims to re examine the relationship between liquidity and dividend policy by introducing a multidimensional liquidity framework. While traditional studies often rely on single indicators, this study integrates Agency Theory and the Liquidity Hypothesis to explain how distinct liquidity dimensions comprising internal, short term, and structural aspects dictate the Dividend Payout Ratio within an emerging market context. The study employs a quantitative approach with a causal associative design. The sample includes 82 nonfinancial public firms with 272 firm year observations listed on the Indonesia Stock Exchange from 2019 to 2023. Data were analyzed using three separate Random Effect panel regression models to prevent measurement bias and capture the specific impacts of Free Cash Flow for internal liquidity, Current Ratio for short term liquidity, and Cash to Total Assets for structural liquidity on the Dividend Payout Ratio. Results demonstrate that all three liquidity dimensions exert a positive and statistically significant influence on the Dividend Payout Ratio. Specifically, firms with abundant internal cash generation, robust short term solvency, and high structural cash reserves are significantly more inclined to distribute earnings to shareholders. These findings provide strong support for Agency Theory where dividends serve as a disciplining mechanism to mitigate potential management misallocation of excess cash. This research contributes to the literature by addressing the research gap of unidimensional liquidity measurement through a comprehensive multidimensional framework. It offers practical insights for corporate management to balance various liquidity dimensions and provides investors with robust parameters for evaluating the sustainability of dividend distributions in emerging markets.

Page 48 of 48 | Total Record : 473

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