cover
Contact Name
Api Adyantari
Contact Email
kinerja.journal@uajy.ac.id
Phone
+6281358444050
Journal Mail Official
kinerja.journal@uajy.ac.id
Editorial Address
PPBE 1st Floor, Faculty of Business and Economics, Campus III Bonaventura Building, Babarsari Street No. 43, Yogyakarta, Indonesia, Postal Code 55281
Location
Kota yogyakarta,
Daerah istimewa yogyakarta
INDONESIA
Kinerja
Core Subject : Economy,
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).
Articles 630 Documents
MENGELOLA DIVERSITAS: PENYEBAB KEGAGALAN DAN MODEL YANG EFEKTIF Junaedi, C. Marliana
KINERJA Vol 7, No 1 (2003): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v7i1.783

Abstract

Currently, diversity grows rapidly in business and organizations that it becomes the major problem to academics and practitioners. Many organizations had attempted to implement diversity management, but they failed afterward. This article discusses the definition of diversity management, the causes of failure in implementing diversity management, and an effective model of diversity management.Keywords: diversity, diversity management, organization
PENGARUH PEMBIAYAAN DEFISIT ANGGARAN TERHADAP INFLASI DAN PERTUMBUHAN EKONOMI: SUATU SIMULASI MODEL EKONOMI MAKRO INDONESIA 1970 – 2003 Waluyo, Joko
KINERJA Vol 10, No 1 (2006): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v10i1.915

Abstract

The objective of this research is to identify the impact of budget deficit financing oninflation and economic growth. Simulation are conducted using the small open macroeconomics model specified by Waluyo (2005) with 10.000 replication on the stochastic simulation. Using the secondary data of the Indonesian economy from 1970 to 2003, simulation results show that budget deficit financing from foreign debt and monetary policies would increase the economic growth, but inflationary. On the other hand, tax effort policies are considered to be better, since simulation results show that they would improve economic growth without being inflationary.Keywords: budget deficit, macroeconomic model, economic growth, simulation
ANALISIS HUBUNGAN POLITIK DAN DUKUNGAN ORGANISASIONAL DENGAN SIKAP KERJA, KINERJA, DAN PERILAKU CITIZENSHIP ORGANISASIONAL Wulani, Fenika
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.v8i2.891

Abstract

This study examined relationship of organizational politics and support to job satisfaction, turnover intent, organizational commitment (affective dan normative), job performance and OCB; and to investigated whether politics could explained incremental variance in dependent variable beyond be explained by support, or vice versa. The sample was accountant staff those working at 15 Public Accountant Offices in Surabaya.The result show that politics were negatively related to job satisfaction, affective and normative commitment, job performance; positively related to turnover intent. Support was positively related to job satisfaction, affective and normative commitment; negatively related to turnover intent. Politics and support could explained incremental variance beyond each other.Keywords: organizational politics, job performance, politics support
Pengaruh Set Kesempatan Investasi Terhadap Hubungan Antara Kepemilikan Manajerial dan Aliran Kas Bebas dengan Tingkat Leverage Perusahaan Raino Wirjono, Endang
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.v13i2.35

Abstract

Agency  theory  mentions  that  leverage  (debt)  is  one  of  mechanism  used  by shareholders  to minimize agency problem with manager. In this context, previous researchers show that leverage was influenced by free cash flow and insider ownership (managerial ownership). This research aims  to  examine  the determinants  of  leverage  in  a  research  model  and  treats investment opportunity  set  (IOS)  as  moderating  variable  that  will  influence the  relationship  between  free cash flow and managerial ownership with leverage. By using sample consist of 38 manufacturing companies, result from moderated Regression Analysis (MRA) statistically shows evidence that IOS  influences  the relationship  between  free  cash  flow  and  leverage.  This  result supported Tarjo’s research (2002).
LOYALTY & DISLOYALTY: SEBUAH PANDANGAN KOMPREHENSIF DALAM ANALISA LOYALITAS PELANGGAN Darsono, Licen Indahwati
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.v8i2.894

Abstract

Marketer convinced that customer loyalty is a valuable asset for the company. But, in today marketplace managing customer loyalty is a daunting task. An understanding about customer loyalty concept is prerequisite for managing customer loyalty. Customer loyalty concept best understood with the composite approach; behavioral and attitudinal approach. Composite approach could make marketer to find out loyalty category andloyalty stages of the customers, loyalty’s antecedent and manage loyalty from that antecedent. Customer satisfaction is an antecedent of customer loyalty. But, some researchers argued that satisfaction and loyalty relationships is not linear. This statement is supported by the fact in the market, satisfied customers still defect, but several dissatisfied customers don’t switch. Therefore, analyzing customer loyalty required holistic view about customer loyalty, loyalty concept alone did not give marketer a comprehensive view in customer loyalty analysis. Marketers and researchers must pay attention to disloyalty.Key words: loyalty, disloyalty, satisfaction
PENERIMAAN AUDITOR TERHADAP UNDER-REPORTING TIME Srimindarti, Ceacilia; Puspitasari, Elen
KINERJA Vol 17, No 1 (2013): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v17i1.367

Abstract

This study seeks to analyze the relationship between the factors that affect the auditor’s acceptanceof under-reporting time. Auditor’s who worked in Public Accounting in Indonesia is an object in this studyusing questionnaire-based survey that was sent. The data have been collected and analyzed using SPSS.Expectancy theory and the theory of goal setting is the basic theory used to explain the behavior of auditorsunderreporting time in accepting. The results of this study found that locus of control variables have a positiveand signifi cant impact on acceptance of under-reporting time, while the variable of organizational commitmentauditor has no infl uence on the acceptance of under-reporting time. Adversely affect the auditor’s expertiseacceptance under-reporting time. These results indicate that the internal factors affecting the acceptance ofindividual auditor’s under-reporting time.Keywords: locus of control, auditor’s expertise, organizational commitment, acceptance of under-reportingtime, expectancy theory and the theory of goal setting.
IMPLEMENTASI PERDA 8 TAHUN 2010 TENTANG PENGALIHAN BPHTB UNTUK MENINGKATKAN PAD KABUPATEN JOMBANG Ermayanti, Dwi
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.v20i1.698

Abstract

AbstrakBea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB) merupakan salah satu sumber pendapatan daerah. Pengalihan BPHTB menjadi pajak daerah diawali dengan perumusan kebijakan yang dituangkan dalam UU Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah. Penelitian ini bertujuan untukmengetahui implementasi UU NO. 8 Tahun 2010 serta mengetahui faktor-faktor yang mempengaruhi untuk meningkatkan PAD Kabupaten Jombang. Kesimpulan penelitian adalah Implementasi Perda No. 8 tahun 2010 tentang Pengalihan BPHTB, berhasil mencapai tujuannya yaitu meningkatkan PAD di Kabupaten Jombang. Peneliti berharap selanjutnya Pemerintah Kabupaten Jombang lebih menekankan lagi Peraturan Daerah BPHTB dan membuat kebijakan bagi wajib pajak yang melanggar peraturan yang ada.Kata kunci: BPHTB, PBB, Pajak dan Retribusi DaerahAbstractRegional autonomy has broad implications on the regional authority to explore and manage local revenue sources. Tax on Acquisition of Land and Building (BPHTB) is one source of local revenue. The BPHTB diversion becomes the local tax started by the policies formulation that set forth in Law No. 28, 2009 on Taxes and Retribution Regional. This study aims to determine the implementation of Law NO. 8 of 2010 on BPHTB to increase Jombang district PAD and determine the factors that affect the implementation of Law NO. 8 of 2010 on BPHTB, to improve Jombang district PAD. The conclusion of the study is the implementation of Regulation No. 8, 2010 on BPHTB diversion, succeeded in achieving its goal of increasing PAD in Jombang. The researchers hope to the Jombang District Government to emphasizes again the BPHTB Regional Regulation and create taxpayers policies for anyone violate the rulesKeywords: Tax on Acquisition of Land and Building, Taxes and Retribution Regional
PRAKTIK-PRAKTIK MANAJEMEN SDM STRATEGIK: PENGUJIAN EMPIRIS UNIVERSALISTIK DAN KONTINJENSI DALAM MENJELASKAN KINERJA ORGANISASIONAL Tjahjono, Heru Kurnianto
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.v9i2.910

Abstract

There are several perspectives to explain the relationship between strategic humanresources management practices and organizational performance. This article discusses the controversy within each perspective, which is universalistic and contingency perspectives. This article tries to replicate some of Delerey and Doty’s research on modes of theorizing in strategic human resource management. Strategic human resource management practices are identified into seven practices and are used to develop argumentation from that individual perspective. Organizational performance is measured by financial performance. The results show that argumentations from those two perspectives can explain the variation levels within financial performance.Keywords: strategic HRM, universalistic, contingency, organizational performance
SURVEI KINERJA KONEKSI INTERNET DAN KEMAMPUAN INVESTASI WARNET DI YOGYAKARTA Krisnadewara, P. Didit
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.v8i1.808

Abstract

This research tries to measure internet-services rental connection performance and the owner’s investment capacity in Yogyakarta. By conducting a field survey, the data obtained then is descriptively analyzed. The analysis shows that internet-services rental industry in Yogyakarta can be classified as small-scale internet services industry with only 1 to 20 unit of personal computers. In addition, the kind of connection used is the wireless 2.4 G.Hz. (54.29%) with a connection speed of 64 k.b.p.s. (51.43%). Most of the owner (45.05%) of the internet-services rentals are willing to increase their investment to upgrade the connection performance up to 10 millon rupiahs.Keywords: connection performance, investment capacity, internet, internet-services rental
PERANAN PENGEMBANGAN PEMAHAMAN BUDAYA KONSUMEN DALAM PROSES INTERNASIONALISASI JASA PENDIDIKAN TINGGI DI INDONESIA Budiprasetyo, Benedictus Karno
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.v10i2.926

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.

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