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Kinerja
Published by Universitas Atma Jaya Yogyakarta
ISSN : 08536627     EISSN : 25491709     DOI : https://doi.org/10.24002/kinerja.v28i1.8338
Core Subject : Economy,
Economics, Econometrics & Finance
KINERJA (ISSN Online: 2549-1709; ISSN Printed: 0853-6627) is an international journal published twice a year in March and September, hosted and managed by the Faculty of Business and Economics, Universitas Atma Jaya Yogyakarta. It was first published in June 1996. KINERJA provides a forum for lecturers, academicians, researchers, practitioners, and students to deliver and share knowledge in the form of empirical and theoretical research articles and case studies. KINERJA journal invites professionals in the world of education, research, and entrepreneurship to disseminate ideas, concepts, new theories, or science development in the fields of Business, Management, Economics, Accounting, Finance, Tourism Management, Entrepreneurship, or the JEL coverage field through this scientific journal. KINERJA Journal accredited Rank 3 from RISTEKDIKTI, Decree Number 36/E/KPT/2019 valid from Volume 23 No. 2 (2019) to Volume 28 No. 1 (2024).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 8 Documents
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Search results for , issue "Vol. 10 No. 2 (2006): Kinerja" : 8 Documents clear
APAKAH OPEC MERUPAKAN KARTEL?: PENDEKATAN KAUSALITAS GRANGER DALAM KERANGKA VECTOR AUTOREGRESSIVE Andryan Setyadharma
KINERJA Vol. 10 No. 2 (2006): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v10i2.923

Abstract

One would believe that The Organization of Petroleum Exporting Countries (OPEC) is certainly a cartel which curbs production in order to raise the price of its product as well as to share the market among its members. Did energy shock of the 1970’s engineered by an effective cartel of OPEC members acting to share the market by controlling output and influencing market prices? One would also expect OPEC's production to significantly affect the market price of oil as the organization is often accused of curbing production in order to raise prices. This paper tries to determine whether OPEC has the power of affecting the market price of oil and or vice versa. This study uses the Toda and Yamamoto (1995) procedure for testing for Granger non-causality in Vector Autoregressive (VAR) models that involves variables that are integrated of an arbitrary order and that are possibly cointegrated. The results indicate that there is no statistically significant causal relationship between real crude oil price and OPEC production in either direction for full sample period 1974 – 2005. Instead, we find that real crude oil price Granger cause OPEC production in 2 different sub samples period, but not in other direction. As overall we reject cartel hypothesis for OPEC as a whole.Keywords: OPEC, Granger Causality Test, VAR, Toda and Yamamoto
THE EFFECT OF FIT BETWEEN NATURAL ENVIRONMENTAL APPROACH AND BUSINESS STRATEGY ON PERFORMANCE Budi Suprapto
KINERJA Vol. 10 No. 2 (2006): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v10i2.924

Abstract

This field study of 83 chemical firms examines the effect of fit between natural environmental approaches and business strategies on performance. Using factor analysis, the study found three approaches to their natural environment: prevention, information, and correction. Moreover using cluster analysis, the sample firms can be grouped into three categories based on business strategy typology: prospector, defender, and reactors. The findings from regression analysis suggested that prevention, information, and correction approaches insignificantly affect on performance. Compare to reactors, defenders and prospectors realized significant improvements on performance. The prevention has stronger and significant effect on ROA among prospectors than among defenders. The information has stronger and significant effect on sales growth among prospectors than among defenders. However, the significant effects were not found in the interaction between correction and prospectors. Neither was it found between correction and defenders on performance. In general, the results of those findings support the argument that firms benefit from the adoption of environmental policy when natural environmental approaches fit the business strategy.Keywords: Natural Environmental Approach, Business Strategy and Performance
PERSEPSI ETIKA MAHASISWA AKUNTANSI DAN AUDITOR DALAM SITUASI DILEMA ETIS AKUNTANSI Rustiana Rustiana
KINERJA Vol. 10 No. 2 (2006): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v10i2.925

Abstract

The aim of this study is to investigate about perceive differences among accounting students between auditors ethical dilemma in accounting. Two hundred and twenty eight respondents were participated in this research. Ethical perceived are measured by Multidimensional Ethics Scale with tens ethics’ characteristic from 5 constructs. Ethical dilemma in accounting is measured by two hypothetical cases. Data was analysis with independent t-test. These results showed there are differences among accounting students between auditors. The implications of the study are to increasing content of ethic in accounting curricula.Keywords: ethical dilemma, multidimensional ethic scale, accounting student, auditors.
PERANAN PENGEMBANGAN PEMAHAMAN BUDAYA KONSUMEN DALAM PROSES INTERNASIONALISASI JASA PENDIDIKAN TINGGI DI INDONESIA Benedictus Karno Budiprasetyo
KINERJA Vol. 10 No. 2 (2006): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v10i2.926

Abstract

This empirical research explores how the customer cultural awareness influences the management behavior of the higher education institution and the implementation of the internationalization strategy. Using the data form questionnaire filled by the Indonesian higher education management processed with PLS model estimation, it is found that the customer cultural awareness influence the implementation of the internationalization strategy indirectly through the management behavior. The results shows that the customer cultural awareness significantly influence (OSE:.54 and R2:.27) the management behavior and the management behavior significantly influence (OSE:.50 and R2:.28) the internationalization strategy implementation. This research result was a new phenomenon, since the previous research results shows a direct influence of the customer cultural awareness to the internationalization strategy implementation. The internationalization strategy implementation in the context of customer cultural awareness was depending on the management behavior as a key variable. This research result has its implication that the internationalization process of Indonesian higher education institution in the context of customer cultural awareness should be directed from the management behavior.Keywords : customer cultural awareness, higher education management, resource-basedapproach.
PERANAN INDUSTRI KECIL DALAM MENINGKATKAN PENDAPATAN MASYARAKAT Kasus Pada Industri Kerajinan Batik Kayu di Dusun Krebet, Sendangsari, Pajangan, Bantul Josephine Wuri; Yuliana Rini Hardanti
KINERJA Vol. 10 No. 2 (2006): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v10i2.927

Abstract

This research is intended to determine the most influencing variable towards the profit of craft men , and to identify the differences in profit based on production, marketing, and economic and social aspects. This research was conducted at the of batik kayu (batik motive painted on wood) industry located in Krebet, Pajangan, Bantul. Data employed in the study were primary data collected from the research location. The method of primary data collection was by questioner and direct interview to respondents. The Purposive Sampling Method was used in determining the samples, and the Multiple Linear Regression and Compare Means Test Method was used as the analysis method. The result of this research indicates that the value of production was the most significant variable that influenced the profit of craft men. Production aspect showed that there was a significant difference of profit means that based on the source of capital and the number of labor. Marketing aspect showed that there was not a significant difference of profit means on the craft men that do direct selling or selling through agent. There was not a significant difference of profit means between those who do and do not do advertising. Economic and social aspect showed that there was a significant difference of profit means based on craft men that have and do not have license.Keywords: Profit, Small and Medium Enterprise, Multiple Linear Regression, Compare Means Test.
PERMASALAHAN INDUSTRI KECIL PASCAGEMPA BUMI: SURVEI PADA BEBERAPA INDUSTRI DI KABUPATEN KLATEN, JAWA TENGAH P. Didit Krisnadewara; Y. Sri Susilo
KINERJA Vol. 10 No. 2 (2006): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v10i2.928

Abstract

The purpose of this research is to recognize and analyze the problems that small industries face due to the earthquake disaster in Klaten Region, Central Java. The problems include damages, entrepreneurs/craftsmen’s anxieties, and entrepreneurs/craftsmen’s’ urgent needs. Data is compiled by field survey and in-depth interview. Small industries that were surveyed were readymade wear industry, earthenware vessels and ceramics industry, furniture industry, woven cloth industry, and roof-tiles industry. Datas are analyzed with descriptive analysis method. The resultof the survey is that damages occurred especially on buildings, production tools/equipments, and market potency. The entrepreneurs/craftsmen’s anxieties are the loss/decrease of customers, the disturbance of production and distribution process, lack of ability to afford the financial obligations, and have to lay off the employees. And third; the urgent needs are building repair, tool/equipment repair, and additional business capital. Finally, this research talks about time of business recovery estimation.Keywords: business problems, small industry, post-earthquake, Klaten Region
UJI BEDA MANAJEMEN LABA SEBELUM DAN SELAMA KRISIS DI INDONESIA I Putu Sugiartha Sanjaya; D. Agus Budi Raharjo
KINERJA Vol. 10 No. 2 (2006): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v10i2.929

Abstract

Scott (2000) explained patterns of earnings management as taking a bath and income minimization. Taking a bath can be made during periods of organizational stress or reorganization, including the hiring of a new CEO. If a firm must report a loss, management may feel compelled to report a large one. Consequently, it will write off assets, provide for expected future costs, and generally clear of decks. This will enhance the probability of future reported profits. Income minimization is similar to taking a bath, but fewer extremes. A politically visible firm may choose patterns during periods of high profitability. Policies that suggest income minimization include rapid write-offs of capital assets and intangibles, expensing of advertising and R&D expenditures. The objective of this study is to investigate which pattern of earnings management chosen by management during economic crisis in Indonesia. Therefore, there are differences on earnings management between before the economic crisis and during the economic crisis in Indonesia. To test the hypothesis of this study, data are collected from Jakarta Stock Exchange for manufacturing companies. There are 27 companies. The result of this study suggests that management is most likely to make income decreasing to taking a bath.Keywords: earnings management, economic crisis, taking a bath, and income minimization.
Bedah Buku : Intermediate Accounting Pratiwi Budiharta
KINERJA Vol. 10 No. 2 (2006): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v10i2.930

Abstract

BEDAH BUKUJudul Buku :Intermediate AccountingPenulis: Donald E. Kieso, Jerry J. Weygandt, dan Terry D. WarfieldPenerbit: John Wiley AsiaEdisi: 12 (dua belas)Waktu Penerbitan: 2007Tebal: xxxix + 1.371 halaman: 24 BabINTERMEDIATE ACCOUNTINGPratiwi BudihartaUniversitas Atma Jaya Yogyakarta

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