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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. 29 No. 2 (2025): KINERJA" : 8 Documents clear
Determinants of ShopeePay Usage Intention Among Generation Z in Malang: A TAM-Based Analysis Pinem, Nia Rifani; Sumantri, Vietha Devia Sagita
KINERJA Vol. 29 No. 2 (2025): 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.v29i2.9762

Abstract

E-wallets are a transaction tool that is most in demand by the people of Indonesia. One of the e-wallets that has a high number of enthusiasts in Indonesia is ShopeePay. This study aims to determine the factors influencing interest in using the ShopeePay e-wallet as a transaction tool for Generation Z in Malang. This study uses the TAM (Technology Acceptance Model) model with independent variables of perceived usefulness, perceived ease of use, perceived risk, perceived security, trust, and the dependent variable, namely interest in use. This research is quantitative. This research uses a purposive sampling method with data analysis using Partial Least Squares (PLS). The criteria in this study are members of Generation Z, born between 1997 and 2007, who use the ShopeePay e-wallet. The total number of respondents is 100 individuals. The results showed that perceived usefulness, perceived ease of use, and trust affect the interest in using the ShopeePay e-wallet. Meanwhile, perceived risk and perceived security do not affect interest in using the ShopeePay e-wallet.
Cultural Intelligence, Communication Effectiveness, Global Leadership, and Organizational Effectiveness: Insights from the Indian Hospitality Sector Resho, Resho; Singh, Netra Pal
KINERJA Vol. 29 No. 2 (2025): 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.v29i2.10233

Abstract

The increasing globalization of business operations has heightened the need for leaders capable of navigating culturally diverse environments. This study explores the interrelationships between cultural intelligence (CQ), communication effectiveness, global leadership, and organizational effectiveness within the context of India’s hospitality sector. This research examines how these constructs interact to influence organizational outcomes by using exploratory and confirmatory factor analyses (EFA and CFA) and structural equation modeling (SEM). Data collected from 360 managers working in various sub-sectors of the hospitality industry reveal significant positive relationships between the constructs. The findings emphasize the importance of CQ as a foundational competency for communication effectiveness and global leadership, which collectively enhance organizational performance. This paper contributes to the growing discourse on leadership in multicultural and emerging market contexts, offering practical insights for organizations and policymakers.
CIT Rate and Tax Holiday as Tax Competition Tools to Attract Inward FDI in ASEAN-6 Pitaloka, Ratri Bening; Slamet, Kuwat
KINERJA Vol. 29 No. 2 (2025): 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.v29i2.10723

Abstract

This study examines how tax competition, through statutory Corporate Income Tax (CIT) rates and tax holiday schemes, affects inward foreign direct investment (FDI) in the ASEAN-6 countries: Indonesia, Singapore, Malaysia, Thailand, the Philippines, and Vietnam. Using panel data from 2014 to 2023, the analysis employs a feasibility test, complemented by T-tests, F-tests, R² tests, path analysis, and hypothesis testing to assess the direct and indirect effects of tax competition instruments on FDI. The findings reveal that tax competition via the CIT rate significantly influences FDI in partial and simultaneous models. Conversely, tax holidays demonstrate a significant impact only when examined simultaneously, not individually. When both instruments are analyzed, they exert a statistically significant combined effect, with a total impact value of 0.472. These results suggest that while CIT reductions are more effective as standalone tools, the coordinated use of both CIT cuts and tax holidays can enhance the effectiveness of tax competition in attracting FDI. However, the effectiveness of such incentives depends on policy design and institutional readiness. Therefore, policymakers in ASEAN-6 are encouraged to adopt a multidimensional strategy that integrates well-targeted fiscal incentives with broader institutional and structural reforms to foster investor confidence and support a more resilient investment climate.
Understanding Customer Trust and Loyalty: The Impact of Brand Image and Online Reviews on Nivea Sunscreen in Jakarta Genoveva, Genoveva; Simatupang, Kristina
KINERJA Vol. 29 No. 2 (2025): 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.v29i2.11243

Abstract

Sun exposure with high ultraviolet radiation is one cause of skin damage human and skin cancer in Indonesia, especially Jakarta. This can be prevented by applying sunscreen with appropriate SPF content. Recently, many sunscreen products have come into the market, which is challenging a long-standing brand such as Nivea, which has been offering sunscreen products in Indonesia for a some time which is indicated by a decline in Nivea's Top Brand Index percentage from 2022 to 2024. This study is to investigate the effects of brand image and online customer reviews on customers' trust, focusing on how the two affect customers' loyalty to Nivea sunscreens in Jakarta. The data presented in this study were collected by applying questionnaires via Google Forms, with a total of 145 respondents. The data analysis technique used SmartPLS 4.0. The results of this study indicate that: brand image has a positive influence on customer trust, online customer reviews have a positive influence on customer trust, and brand image has a positive influence on customer loyalty, Online customer reviews have no positive influence on customer loyalty, customer trust has a positive influence on customer loyalty, customer trust has a significant mediating effect on brand image on customer loyalty. Customer trust has a significant mediating influence on online customer reviews and customer loyalty.
Sustainable Human Resource Management Impact on Work Engagement, Employability, and Job Satisfaction at An Indonesian State-Owned Construction Company Cahyadi, Lukman; Raka, Resha Resnandi; Utami, Vince Lorenza
KINERJA Vol. 29 No. 2 (2025): 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.v29i2.11457

Abstract

Sustainable human resource management on employee intrinsic motivation manifests in work engagement, employability, and job satisfaction. This research uses a quantitative-deductive method because it has a clear and measurable population and sample. This research employs the purposive sampling method with permanent employees of an Indonesian state-owned construction company in the construction sector in Indonesia as the respondents. Structured equation model – partial least squares (SEM PLS) is used in processing and analyzing the data obtained. The research results explain the strong influence of SHRM on work engagement, employability, and job satisfaction. This research contributes academically to provide a new perspective for company management to apply the concept of sustainability in human resource management. The findings from this research can be used by policymakers to develop policies for SHRM in their organization. The application of the sustainability concept to human resource management allows companies to gain opportunities to achieve performance from a financial, social, and ecological perspective in the long term.
Analysis of the Impact of the COVID-19 Pandemic and Gross Domestic Product (GDP) on Stock Transaction Volume and Stock Prices in the Tourism Company Group Listed on Indonesia Stock Exchange in 2018-2023 Sitanggang, Jona Steven; Aulia, Ando Fahda; Darmayuda, Darmayuda
KINERJA Vol. 29 No. 2 (2025): 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.v29i2.11564

Abstract

This study aims to analyse the effect of COVID-19 and Gross Domestic Product (GDP) on the volume of stock transactions and stock prices in the tourism company group listed on the IDX in 2018-2023. This study uses quantitative research methods with panel data analysis and is processed using Eviews 12. The dependent variable is the volume of stock transactions and stock prices. The independent variables in this study are the value of Gross Domestic Product (GDP) and COVID-19, which are used as dummy numbers. This research shows that COVID-19 has a significant negative effect on the price of shares and a significant positive effect on the volume of stock transactions. Meanwhile, Gross Domestic Product (GDP) does not affect changes in stock prices or stock transaction volume.
The Role of Work Motivation in Linking Organizational Support and Work Environment to Employee Performance at PT RST Destian, Risya; Nugraha, Andhyka Tyaz; Permata, Nia Sastra; Islami, Mouna Sabira Nurul
KINERJA Vol. 29 No. 2 (2025): 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.v29i2.11623

Abstract

This study examines the influence of perceived organizational support and work environment on employee motivation and performance, as well as the mediating role of motivation. The research was conducted at PT RST, a company that needs improvements in its human resource management. Data were collected from 150 employees using a questionnaire and analyzed using the SEM-PLS method with the help of SmartPLS version 3 software. The results of the analysis indicate that organizational support has a positive effect on both motivation and employee performance. The work environment also positively influences motivation, but does not directly affect performance. Furthermore, work motivation is proven to mediate the relationship between organizational support, work environment, and employee performance. Based on these findings, it is recommended that PT RST enhance organizational support and improve the quality of the work environment to foster optimal performance and build a competitive and sustainable company.
Assessing the Risk of Fraudulent Financial Reporting in Indonesian Banking Companies Through the Lens of Hexagon Fraud Analysis Sare, Mathildis Tellyani Sega; Kurniawati, Anggreni Dian
KINERJA Vol. 29 No. 2 (2025): 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.v29i2.12289

Abstract

The study aims to determine the impact of hexagon fraud on the detection of potential fraudulent financial statements. The study identified several factors that may have contributed to the emergence of potentially fraudulent financial reporting. These factors included the financial stability of the pressure element, the ineffective monitoring of the opportunity element, the change of auditor of the rationalization element, changes in the director of the capability element, the CEO duality of the ego element, and the political connection of the collusion element. The Eckel Index projects the possibility of fraudulent financial statements. The sample in this study is a banking company listed on the Indonesian Stock Exchange in the period 2018 to 2022. Sample obtained by purposive sampling. This study will highlight the possibility of fraudulent financial reporting, particularly regarding income smoothing practices used by Indonesian banks. The insights obtained from the hexagon fraud analysis can be leveraged by a banking institution to enhance its sustainable management procedures in the future.

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