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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 630 Documents
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Bedah Buku : Heroic Leadership: Praktik Terbaik “Perusahaan” Berumur Sumaryadi, Nurcahyaningtyas S
KINERJA Vol 9, No 2 (2005): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v9i2.914

Abstract

BEDAH BUKUJudul Buku :Heroic Leadership:Praktik Terbaik “Perusahaan” Berumur450 Tahun yang Mengubah DuniaPenulis : Chris LowneyAlih Bahasa : Alfons TaryadiPenerbit : PT Gramedia Pustaka UtamaWaktu Penerbitan : 2005Tebal : viii + 377 halaman: 12 BabKEPEMIMPINAN YANG HEROIKNurcahyaningtyasUniversitas Atma Jaya Yogyakarta
Resensi Buku: Creativity: 76 Cara instant meningkatkan Kreativitas anda Priyogutomo, C Jarot
KINERJA Vol 8, No 1 (2004): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v8i1.812

Abstract

Penulis : Brian Clegg dan Paul BirchPenerbit : Penerbit ErlanggaCetakan : Cetakan 1, 2001Tebal : 192 halaman
Studi Pemahaman Aturan Etika dalam Kode Etik Akuntan: Simulasian Etika Pengauditan -, Rustiana
KINERJA Vol 13, No 2 (2009): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v13i2.36

Abstract

This  paper  is  to  investigate  ability  of  accounting  student  about  code  of conduct  accounting ethics. The definition of ethics is the philosophical study of morality, and, accordingly, morality is clearly identified as the characteristic subject matter of ethic. We use ten scenarios concerning ethical dilemmas in auditing. Data was drawn from a sample of 78 accounting students enrolled in accounting seminar and auditing 2 of Atma Jaya Yogyakarta University. Data collection method is used by a personally questionnaires survey. Data were analysed by qualitative technique. The results show that accounting students have good ability to learn about ethical dilemmas in auditing. The implications of the study are to increasing content of ethic in accounting curricula.
PENGARUH PERILAKU PEMIMPIN TERHADAP KEYAKINAN BAWAHAN PADA KEPEMIMPINAN TRANSFORMASIONAL: SUATU PENDEKATAN MODEL SYNCRETICAL Linawati, Linawati
KINERJA Vol 8, No 2 (2004): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v8i2.893

Abstract

This research is intended to analyze the influence of leader behavior on follower belief in transformational leadership based on syncretical model of charismatic/transformational leadership. There are three problems to discuss on this research: (i) What the displays empathy and dramatizes the mission of leader behavior has influence on the inspiration of follower?, (ii) What the projects self-assurence and enhances the leader’s image of leader behavior has influence on the awe of follower?, (iii) What the assures followers of their competency and provides followers with opportunities to experience success of leader behavior has influence on the empowerment of follower?The number of the respondent is 119 graduate students of Magister Management Program taken from three (3) state and private universities in Jogjakarta. The questionnaire developed by Behling and McFillen (1996) was used to collect the data. Eighteen (18) items are used to measure the variable of leader behavior and fifteen (15) items are used to measure the variable of follower belief. The data were analized by Multiple Regression Analysis.The result of this study indicate that: (i) the displays empathy of leader behavior has a positive and significant influence on the inspiration of follower, while dramatizes the mission of leader behavior has no influence on the inspiration of follower, (ii) projects self-assurence and enhances the leader’s image of leader behavior has a positive and significant influence on the awe of follower, (iii) assures followers of their competency and provides followers with opportunities to experience success of leader behavior has a positive and significant influence on the empowerment of follower.Keywords: Leader Behavior, Follower Belief, Transformational Leadership, Syncretical Model of Charismatic/Transformational Leadership.
STRUKTUR PASAR DAN KINERJA INDUSTRI TEKSTIL DAN PRODUK TEKSTIL (TPT) INDONESIA TAHUN 2007-2010 Florentina, Florentina; Susilo, Y.Sri
KINERJA Vol 16, No 2 (2012): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v16i2.366

Abstract

This research aims to identify and analyze the market structure and the performance of Indonesian textileindustry in 2007-2010. Model and tools that used in this research are CR4 to analyze market structure,economic value added (EVA) to analyze performance and pooled data regression to analyze whether themarket structure affect the performance. Secondary data is used, in the form of time series and cross sectiondata contained in the annual report of 16 textile companies listed on Indonesia Capital Market, with observationperiod 2007-2010.The results of this research indicate that Indonesian textile industry market structure is tight oligopoly.Overall, Indonesian textile industry in 2007-2010 was able to produce economic value added. This conditionindicates that the performance of Indonesian textile industry is good enough. This research uses fi xed effectmodel in the pooled data regression analysis. The result of this analysis indicates that the market share(MS) variable as proxy of market structure is signifi cantly have negative effect to the EVA variable as proxy ofperformance. This effect is caused by a large market share that led to ineffi ciency in the companies and the oldindustrial machinery results on the decreasing productivity.Keywords: Market structure, performance, textile industry, economic value added, market share.
PERTUMBUHAN EKONOMI, KETIMPANGAN PEDAPATAN DAN DESENTRALISASI DI INDONESIA Agusalim, Lestari
KINERJA Vol 20, No 1 (2016): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v20i1.697

Abstract

AbstrakPenelitian ini bertujuan untuk mengkaji pengaruh desentralisasi dalam mendistribusikan pendapatan nasional untuk mengurangi ketimpangan pendapatan di Indonesia. Data yang digunakan adalah data sekunder, yaitu PDB sebagai representasi pendapatan nasional dan data indeks gini sebagai representasi tingkat ketimpangan pendapatan dengan rentang waktu 1978-2015. Metode analisis menggunakan regresi linear dengan pendekatan OLS dimana Indeks gini digunakan sebagai variabel dependen, dan PDB sebagai variabel independen. Selain itu, terdapat variabel independen lainnya, yaitu variabel dummy desentralisasi yang berguna untuk mengetahui pengaruh desentralisasi terhadap ketimpangan pendapatan. Hasil analisis menunjukkan bahwa dari aspek ekonomi, desentralisasi belum mampu mendistribusikan pertumbuhan ekonomi untuk memperkecil ketimpangan pendapatan masyarakat.Kata Kunci: Pertumbuhan Ekonomi, Ketimpangan Pendapatan, DesentralisasiAbstractThis research aims to analyze the effect of decentralization on national income distribution and the reduce of income Inequality in Indonesia. This research used secondary data with gross domestic product (GDP) representing national income and gini index data representing income inequality from 1978 to 2015. An OLS Linear Regression approach was employed where the gini index was the dependent variable, and the independent variables were GDP and the Dummy for decentralization implementation. The result revealed that decentralization had not been able to distribute economic growth to minimize income Inequality.Keywords: Economic Growth, Income Inequality, Decentralization
PENGARUH RASA MANFAAT DAN KEMUDAHAN TERHADAP MINAT BERPERILAKU (BEHAVIORAL INTENTION) PARA MAHASISWA DAN MAHASISWI DALAM PENGGUNAAN INTERNET Sanjaya, I Putu Sugiartha
KINERJA Vol 9, No 2 (2005): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v9i2.909

Abstract

Davis’ Technology Acceptance Model (TAM), perceived usefulness, and perceived ease of use instruments are widely accepted in information technology research community as tools for evaluating information system application and predicting usage. This study attempts to investigate whether perceived usefulness and perceived ease of use influence behavioral intention in using Internet. Perceived usefulness is the degree to which a person believes that using a particular system would enhance his or her job performance. Perceived ease of use is the degree to which a person believes that using a particular system would be free of effort. Data were collected from 149 students of Department of Informatics Technology, Faculty of Industrial Technology, University of Atma Jaya Yogyakarta. The result is that perceived usefulness has a positive and significant influences on behavioral intention, while the influence of perceived ease of use on behavioral intention is not statistically significant.Keywords: perceived usefulness, perceived ease of use, technology acceptance modelbehavioral intention
PENENTUAN NILAI TUKAR: PENGUJIAN PURCHASING POWER PARITY DI INDONESIA Kusumastuti, Sri Yani
KINERJA Vol 8, No 1 (2004): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v8i1.807

Abstract

This paper provides a test of purchasing power parity (PPP) as an explanation for longtermforeign exchange rate movement. We impose symmetry and proportionality restrictions ofPPP to data drawn from the period 1969.1 through 2001.4. The tests are also run for sub-periods. Symmetry and proportionality restrictions find little support for the unit root tests though the Johansen test suggests that foreign exchange rate and inflation rate are linked in a long run sense. Error correction models are then estimated on the basis of the assumption that the United States inflation rate is exogenous. The error correction models result also rejects the PPP.Keywords: purchasing power parity, exchage rate
PERSEPSI ETIKA MAHASISWA AKUNTANSI DAN AUDITOR DALAM SITUASI DILEMA ETIS AKUNTANSI Rustiana, Rustiana
KINERJA Vol 10, No 2 (2006): Kinerja
Publisher : Faculty of 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.
PENGARUH ATRIBUT TOKO ONLINE TERHADAP PERILAKU PEMBELIAN ONLINE KONSUMEN LAZADA INDONESIA Hutami, Rr. Rieka F; Rahmah, Zenia
KINERJA Vol 20, No 2 (2016): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v20i2.841

Abstract

AbstractThe number of Internet users in Indonesia is growing, making business conventional turning into a business online. For understand online consumer behavior patterns, companies need to know the factors that influence buying behavior online. The number of respondents in this study were 387 respondents who shopped online in the website Lazada Indonesia.co.id. Data were analyzed using SEM-PLS (Partial Least Square) and using software SmartPLS3. The results showed that the Site Commitment is the most significant variables that influence the purchasing behavior of online consumers Lazada Indonesia.Keywords: Online Stores Attributes, Online Purchase Behavior

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