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INDONESIA
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 7 Documents
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Search results for , issue "Vol. 19 No. 1 (2015): Kinerja" : 7 Documents clear
SHAPING OF SECURITY POLICY IN AN INDONESIAN BANK: INTERPRETING INSTITUTIONALIZATION AND STRUCTURATION M. Faisal Nasution; Gurpreet Dhillon; Roberto Akyuwen
KINERJA Vol. 19 No. 1 (2015): 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.v19i1.530

Abstract

Studi ini meneliti pembentukan kebijakan keamanan pada sebuah bank di Indonesia dengan menggunakan teori institusional dan struktural sebagai kerangka teoritis. Penelitian mengenai keamanan sistem informasipada umumnya kurang memperhatikan aspek-aspek sosial dalam perancangan dan pelaksanaan kebijakan keamanan. Penelitian ini menggunakan studi kasus dengan sebuah bank pemerintah di Indonesia sebagai unit analisis. Kasus ini dipilih karena terjadinya peristiwa penjebolan sistem keamanan pada saat penelitian ini dilakukan. Studi kasus ini membahas mengenai bagaimana kebijakan keamanan dibentuk dan pelajaran penting apa saja yang dapat ditarik dari sudut pandang teori institusional dan stukturasi. Hasil penelitian ini menunjukkan peranan penting dari sebuah desain sistem yang baik dan bagaimana faktor-faktor sosial dan politik dipertimbangkan ketika merencanakan kebijakan keamanan. Kontribusi yang diberikan oleh hasil penelitian ini,antara lain adalah, menunjukkan bagaimana teori institusional dapat digunakan untuk menjelaskan bagaimana kekuatan institusional mempengaruhi desain dan penggunaan kebijakan keamanan.Kata Kunci: keamanan dan privasi sistem informasi, kebijakan keamanan, teori institusional, teori strukturasi
PENGUKURAN EFEKTIFITAS PENGIKLANAN LINGKUNGAN MELALUI IKLAN TELEVISI (PENDEKATAN MODEL AIDA) Atika Robiatun Adawiyah Sis; Albari ,
KINERJA Vol. 19 No. 1 (2015): 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.v19i1.531

Abstract

Advertising can no longer be simply regarded as one type of marketing communications but it should be packaged as one seed strategy in the context of the overall marketing strategy. In the development of theterm advertising or advertising green environment, it is stated as a strategy that tries to create a culture and identity of the consumers who care about the environment. This study measures the environmental importanceof advertising that is linked to the purpose of advertising itself based on AIDA approach. The study is conducted with the involvement of consumers who have seen a particular brand advertising of Drinking Water in Yogyakarta. 166 respondents are selected using convenience sampling technique. While the data obtained through the questionnaire are analyzed by using a structural equation modelling (SEM) and the data processing program AMOS 20.0, after going through two stages of testing the validity and reliability. The results show that advertising environment is positive and gives significant contribution to the AIDA in the case of television advertising. While the influence of the greatest predictive total advertising environment happens to consumer desire to buy. It is also concluded that the variables of attention, interest, and desire to serve as a mediator variable influence of environment on the advertising of interest, desire, and action of consumers to buy.Keywords: environmental advertising, attention, interest, desire, action
DAYA SAING UNGGUL MELALUI LOYALITAS DAN MARKETING 3.0 SERTA DIMENSI INOVASI PADA PROGRAM PASCASARJANADI JAKARTA Wilhelmus Hary Susilo
KINERJA Vol. 19 No. 1 (2015): 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.v19i1.532

Abstract

A concept is developed from the marketing 3.0 towards achieving the competitiveness higher education in Jakarta. This research conducts the hybrid models of marketing 3.0 on model structural equation. Thesample used in this study are 105 post graduate students at 3 institutions.The findings of this research suggests hybrid models marginal fit with the chi-square = 420.7, GFI = .73 and CFI = .97. Hypothesis that confirms pertains; influence communitization of the decision by the purchase (t = 3.69), influence building character of competitiveness (t = 5.72), communitization influence on competitiveness (t = 2.80 , the decision the purchase of loyalty (t = 2.80) and marketing 3.0 any impact, the purchase, and loyalty simultaneously on competitiveness institutions with R2 = .98 .Then the dimensions; encouragement and action purchase of purchase variable decision that deals with dimensions; innovation, purchase repeated, resistant to competitors, recommended and buy other line of the loyalty, with an r ( er )value = .99 .Keywords: competitiveness, loyalty, marketing 3.0, innovations
WORKING SHIFT DIFFERENCES AND THEIR EFFECTS ON EMPLOYEES’ JOB FATIGUE LEVELS: AN EMPIRICAL EVIDENCE FROM HOTEL INDUSTRY IN SURABAYA Ch Priscillia Alvionita; T Frederica Angelina; Serli Wijaya
KINERJA Vol. 19 No. 1 (2015): 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.v19i1.533

Abstract

Bisnis pada sektor jasa memiliki keunikan tersendiri dalam pengelolaan karyawannya. Pembagian jam kerja yang sesuai menentukan tingkat kualitas dari bisnis tersebut. Studi ini meneliti pengaruh perbedaan shift kerja terhadap tingkat kelelahan karyawan pada industri perhotelan di Surabaya. Metode penelitian yang digunakan adalah ANOVA. Hasil analisis memperlihatkan bahwa responden yang bekerja pada shift pagi dan siang menunjukkan tingkat kelelahan kerja yang berbeda secara signifikan dibandingkan dengan merekayang bekerja pada shift malam, khususnya dalam hal kelelahan emosional, kelelahan umum dan kelelahan keterampilan.Kata Kunci: shift kerja, kelelahan kerja, hotel, Surabaya.
PENGARUH AUDITOR-CLIENT SOCIAL MISMATCH DAN TIPE SUPERVISOR TERHADAP KUALITAS AUDIT Nur Cahyonowati; Darsono ,
KINERJA Vol. 19 No. 1 (2015): 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.v19i1.534

Abstract

This research aims to provide empirical evidence of the behavior of audit staff that reflects the quality ofaudit performed. This research predicts that audit quality is determined by social mismatch between auditor staffand client. This research also examines the effect of supervisor type on audit quality according to McGregor’stheory. This research is carried out using 2x2 between subject experimental designs. The subjects are studentsin Accounting Department of state university in Central Java.The result indicates that social mismatch between auditor staff and client is able to decrease probabilityto collect audit evidence. However, type of supervisor is not found to be significant determinant of probabilityto collect audit evidence. This research implies the need to intensify training in accounting firm to overcomemismatch between auditor staff and client.Keywords: social mismatch, type of supervisor, audit quality, experiment
ANALISIS JUMLAH KENDARAAN BERMOTOR DI DAERAH ISTIMEWA YOGYAKARTA (1990–2012) I Agus Wantara
KINERJA Vol. 19 No. 1 (2015): 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.v19i1.535

Abstract

In the last few years, traffic congestions are often occurred in Yogyakarta. This situation is caused by the increasing number of vehicles in Yogyakarta.This study evaluates the effect of the gross regional domesticproduct (PDRB), the people of Daerah Istimewa Yogyakarta (JP), and region income (PD) to the number of vehicles in Daerah Istimewa Yogyakarta (JKB). The model consists of one behavioral equation: the number of vehicles equation. The estimation technique uses Ordinary Least Squares (OLS). MacKinnon, White, and Davidson test (MWD test) is used to choose between the two models: linear regression model or log-linearregression model.The sample covers observations for 23 years (1990 - 2012). The data are obtained from (1) Bank Indonesia (2) Badan Pusat Statistik DIY and various other sources. It is found that individually lnJP andlnPD are statistically significant (positive) except ln PDRB on the basis of (separate) t test. It is also found that on the basis of the F test collectively all the regressors have a significant effect on the regressand lnJKB.Keywords: the number of vehicles, traffic congestion, linear regression model, log-linear regression model.
PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA MELALUI AKTIVITAS RIIL Nico Radityo Boedhi; Dewi Ratnaningsih
KINERJA Vol. 19 No. 1 (2015): 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.v19i1.536

Abstract

This study examines the impact of audit quality on Real Earnings Management (REM). Real earnings management is defined as management actions that deviate from normal business practices, undertaken withthe primary objective of meeting certain earnings thresholds (Roychowdhury, 2006). One proxy is taken for real earnings management, while abnormal operating cash flows and proxy for audit quality are taken as the size of audit firm. Research samples are selected from the population of manufacturing companies listed in Bursa Efek Indonesia from year 2007 to 2011. Sample criteria is companies which have strong incentive to engage in real earnings management and 126 companies are selected. Multiple Regression Model has been applied for data analysis. It is found that impact of audit quality on real earnings management is positive. This result concludes that audit quality is not a warranty that a company’s financial statement is free from earnings management.Keywords: audit quality, earnings management, real earnings management, abnormal cash flow operation.

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