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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 20 Documents
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Search results for , issue "Vol. 26 No. 2 (2022): KINERJA" : 20 Documents clear
Study on the Development and Use of E-commerce in the Special Region of Yogyakarta with De Lone and Mc. Lean IS Success Model Kairupan, Daniel; Badrudin, Rudy; Dodo, Yakobu Aminu
KINERJA Vol. 26 No. 2 (2022): 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.v26i2.5505

Abstract

The high growth of e-commerce in Indonesia is influenced by several things. Because of changes in people's behavior and the advancement of the quality of information and the quality of services. This includes the Special Region of Yogyakarta (DIY), which is one of the areas with the highest level of e-commerce service users in Indonesia. This research was conducted to study the development and use of e-commerce in the Special Region of Yogyakarta (DIY). This needs to be done because even though DIY is one of the areas with the highest level of e-commerce service users in Indonesia, the level of e-commerce business activity in Indonesia, especially DIY, is still relatively new, so there are still many shortcomings in its implementation. Researchers use e-commerce metrics suggested by DeLone and Mc.Lean (2004) as the foundation of the instrument. Research data processing using Smart Partial Least Square (Smart-PLS) 3.0. The analytical model used in this study is a structural equation model (SEM) and inductive analysis using goodness of fit model (inner model) research which serves to determine the suitability of a model used in this study. From the data processing that has been done, there are 2 independent variables that have no significant effect on the dependent variable. From this finding it is expected that companies engaged in e-commerce services can focus on achieving net benefits by paying attention to several variables that have a significant influence. The findings of this study also support several previous studies that have been tested previously.
STO: Equity Crowdfunding Innovation for Indonesian Start-Up Clara Valentine Febiolla; Erinne Yeolencia; Rimba, Samantha Meidelin Lavenda
KINERJA Vol. 26 No. 2 (2022): 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.v26i2.5526

Abstract

Blockchain and crowdfunding are innovations that have brought significant changes to business and funding activities around the world. The existence of blockchain has created cryptocurrency, which is currently popular among many investors worldwide, without exception for domestic investors. On the other hand, crowdfunding tools such as equity crowdfunding could develop a blockchain-based funding system. This system uses a cryptocurrency security token as an investment instrument, where the initial offering is referred as a Security Token Offering (STO). This study aims to analyse a blockchain-based equity crowdfunding system using cryptocurrency security tokens and design the system for start-up companies in Indonesia. This study used a descriptive method with qualitative approach used SWOT analysis and quantitative approach with questionnaire as supporting data. This study indicates that the existence of blockchain-based equity crowdfunding provides opportunities for start-ups in Indonesia to obtain funds for developing their business. Keywords: blockchain, crowdfunding, cryptocurrency, start-up company, security token offering
Interaction and Interrelation in Social Enterprise Between Entrepreneurship and Social Issues Yang, Chang-Lin; Huang, Kai-Ping; Tosompark, Chanikarn; Suwanmana, Piyanan; Chuang, Wen-Bin
KINERJA Vol. 26 No. 2 (2022): 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.v26i2.5667

Abstract

Social enterprises have gained attention in recent decades. Many universities, private institutions, and government agencies promote social enterprises to solve social problems and create social value. Social entrepreneurship can be materialized in two ways: one from social issues to entrepreneurship and the other from entrepreneurship to social issues. The process from social issues to entrepreneurship is mainly concerned with assisting individuals, disadvantaged groups, or communities in addressing social issues in relation to establishing social enterprises. The process from entrepreneurship to social issues leads existing enterprises or entrepreneurs to explore social issues that may reveal economic opportunities and create social enterprises. This study focuses on these two types of social entrepreneurship and attempts to determine differences between the entrepreneurship and business model, characteristics and entrepreneurial spirits, and social impact. This study employs comprehensive thinking, collation, and analysis of different management patterns and content patterns of social enterprises to understand the different entrepreneurial styles. This study found that social enterprises created from social issues to entrepreneurship were more concerned with other people's problems. Their funding appeared less reliant on earning and repayment. The resources were more diverse. Such social enterprises might focus their care on people or communities they missioned to help and not practice profit or surplus distribution to shareholders. On the contrary, social enterprises from entrepreneurship to social issues were inspired by their own issues. A large part of such social enterprises' funding might be from earnings or repayment. Such social enterprises might involve fewer volunteers, make less use of free services, focus on exchanges of products or services for repayment, and distribute profit or surplus to shareholders.
The Phenomenon of MSMEs Performance in Magelang City During the Pandemic COVID-19 Lionora, Clarisa Alfa; Yacobo P. Sijabat; Heni Hirawati; Hartono, Budi; Axel Giovanni
KINERJA Vol. 26 No. 2 (2022): 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.v26i2.5692

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have a fundamental role in the regional economy as well as the national economy. This study aims to provide empirical evidence regarding the performance variability of MSMEs during the COVID-19 pandemic. The research population is all MSMEs in Magelang City. The research sample was 7,924 MSMEs obtained through purposive sampling. This study uses descriptive statistical analysis. The results and discussion show that the City of Magelang, from an economic perspective, has a fairly stable economic condition from 2015 to 2019. However, the COVID-19 pandemic in 2020 put the economy of Magelang City in a recession phase. Nevertheless, the competitiveness of Magelang City in 2020 has increased compared to 2019. The analysis of the variability of the performance of MSMEs shows that the South Magelang District has the lowest turnover of MSMEs. Central Magelang Subdistrict has the highest MSME turnover value. South Magelang Subdistrict has the highest average turnover of MSME compared to the average turnover of MSME in North Magelang and Central Magelang Districts.
Capital Market Reaction to Several Announcements Related to COVID-19 Vaccine in LQ-45 Index Johan, Suwinto; Victoria, Erika
KINERJA Vol. 26 No. 2 (2022): 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.v26i2.5715

Abstract

COVID-19 has caused many losses to stock markets worldwide, including in Indonesia. All industrial sectors' stock prices have declined significantly from December 2019 to May 2020. Due to the pandemic, the COVID-19 vaccine brings hope and optimism to the country's economy, which will cause a reaction in the capital market. This study aims to test is there any market reaction to several cases related to the COVID-19 vaccine. Those events are: the government received the first dose Covid-19 vaccine, the government canceled the paid individual vaccination program, and COVID-19 vaccination has penetrated more than 100 million people. This study was measured by abnormal return and trading volume activity within two different periods, i.e., a day before (D-1) to a day after (t-1) and three days before (t-3) to three days after (t+3) of each event. This research was conducted on companies listed on LQ-45 that were determined using the purposive sampling technique and will be analyzed using a one-sample Kolmogorov Smirnov test, Paired sample t-test, and Wilcoxon signed-rank test. This study indicates a capital market reaction to all the cases related to the COVID-19 vaccine researched in this study, which causes changes in abnormal returns and a significant increase in volume after the announcement.
Do you know Company Value? It's Depend on Accounting Disclosure and Performance Environment: Evidence from Indonesian Country Saputro, Julianto Agung; Indraswono, Cahyo
KINERJA Vol. 26 No. 2 (2022): 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.v26i2.5765

Abstract

This research is important to do to find out the factors that affect the firm value. Therefore, researchers want to examine the effect of ADCE and environmental performance on firm value. Researchers used the 2016 GRI standards to measure environmental performance. The results of this study are expected to add/strengthen empirical evidence regarding legitimacy theory and the triple bottom line concept as well as deepen knowledge about what factors can affect firm value, which can be used as additional references for research. in the future and hopes to add to the company's initiatives in preserving the environment. This study provides the following conclusions accounting disclosure Carbon emissions have a negative effect on firm value and environmental performance has a positive effect on firm value. This means that if the environmental performance of a company is getting better, it can increase the value of the company because investors will give a positive response by buying company shares so that it can increase share prices which have implications for increasing company value. For the government, if ADCE is made as a regulation, what must be considered is to provide a third party as a verifier in the calculation of carbon emissions so that the ADCE disclosed by the company can be trusted. For companies, if they want to disclose carbon information voluntarily, it is better to choose which information should be disclosed.
The The Mediation Effect of Market Performance on the Effect of Capital Intensity Ratio, Inventory Intensity Ratio, Managerial Ownership, and Institutional Ownership on Tax Aggressiveness Handayani, Rini; Carolina, Verani; Amanda, Verna Budi
KINERJA Vol. 26 No. 2 (2022): 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.v26i2.5870

Abstract

This study aims to analyze the mediating effect of Market Performance on the influence of Capital Intensity Ratio, Inventory Intensity Ratio, and Ownership Structure on Tax Aggressiveness Study on Manufacturing Companies Listed on the Indonesia Stock Exchange (ISE) for the period 2015-2019. The population used in this study is all companies listed on the ISE, and the sample used in this study is manufacturing companies listed on the ISE from 2015 to 2019. The testing method used in this study is Path Analysis. Based on the results of the tests carried out using SPSS, the results show that there is an effect of Capital Intensity Ratio, Inventory Intensity Ratio, Managerial Ownership, and Institutional Ownership on Tax Aggressiveness mediated by Market Performance, but overall the magnitude of the direct influence test of Capital Intensity Ratio, Inventory Intensity Ratio, Managerial Ownership, and Institutional Ownership on Tax Aggressiveness is greater than if using the Market Performance variable as a mediating variable.
Online Streaming Services Uses During The COVID-19 Pandemic in Indonesia Wratsari, Emerensia Tangkas Alma Wratsari; Junaedi, MF. Sheellyana; Mahestu Noviandra Krisjanti
KINERJA Vol. 26 No. 2 (2022): 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.v26i2.6068

Abstract

The COVID-19 pandemic accelerates the adoption of online streaming service around the world, including online streaming services, which is now starting to be used in Indonesia, like Netflix. This study assumes that consumers search for emotional and instrumental satisfaction when they start to watch any video or live streaming on their digital devices. Therefore, this study is based on two theories about technology adoption: the Technology Acceptance Model (TAM) and Uses Gratification Theory (UGT), to explore perceived ease of use and perceived usefulness from users' perceptions. By adding perceived risk perception related to the COVID-19 pandemic. This study aims to explore users' perceptions of online streaming services and describe their motivation to use the services. This study uses Smart PLS-SEM as analyze tool. There are 203 respondents used in this study. The research result shows that perceived ease of use positively and significantly affects perceived usefulness. Perceived usefulness, ritualized use, and instrumental use positively and significantly affect the intention to use Netflix. However, this study can't prove the effect of perceived ease of use and perceived risk perception on intention to use Netflix. Furthermore, perceived usefulness positively and significantly mediates the effect between perceived ease of use to intention to use Netflix.
The Effect of The Internal Control System, Leadership Style, Organizational Culture, Organizational Commitment, and Good Government Governance on The Performance of The Local Government (Survey on All SKPD in Magelang Regency) Jatmiko, Bambang; Gusmayanti, Deviana
KINERJA Vol. 26 No. 2 (2022): 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.v26i2.6115

Abstract

This research aims to test and prove the effectiveness of the principle of the internal control system, leadership style, organizational culture, organizational commitment, and good government governance on the performance of the local government of Magelang Regency. As for the problem in this research, the work program in the regional work unit in Magelang Regency is very low and not efficient. This study used a survey to collect the data. The object of this research is the Regional Work Unit (SKPD) of Magelang Regency. The sample of this study is all SKPD in Magelang Regency, with a total of 20 SKPD. The analytical tool used in this research is regression analysis. This study found that the internal control system, leadership style, organizational culture, organizational commitment, and good government governance positively affect the performance of local governments.
Financial Technology in Indonesia: Effect of Risk on Financial Performance in Peer-To-Peer Lending Putri, Bella Marcelina; Wibisono, C Handoyo
KINERJA Vol. 26 No. 2 (2022): 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.v26i2.6185

Abstract

This study aims to acquire empirical evidence related to the effect of risk on financial performance in peer-to-peer lending in Indonesia. By exploring the financial statements throughout 2019-2020. The test uses a panel data regression model, the Common Effect Model as the selected estimation regression model. Financial risk is measured by Operating Income Operating Expenses (BOPO), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), and Capital Adequacy Ratio (CAR). In contrast, financial performance is measured by Return on Assets (ROA) and Return on Equity (ROE). The results of this study showed that the solvency risk projected by DAR, DER, and CAR had proven to influence the profitability of peer-to-peer lending in Indonesia projected by both ROA and ROE.

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