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
PERANAN CORPORATE STRATEGY DALAM KESUKSESAN-KEGAGALAN MERGER & AKUISISI: SUATU TELAAH LITERATUR Lako, Andreas
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.v8i1.809

Abstract

Most empirical studies and literature reviews documented that the final results of the wave of mergers and acquisitions in the United States, Canada, and European countries during the decade of 1980s, 1990s and 2000s were always dissatisfactory. In fact, the extent of the failure is higher than the success.However, a comprehensive investigation on the factors motivating the rise of mergers and acquisitions and the causes for success and failure is still rare. This paper reviews the contribution of corporate strategy in success and failure of mergers and acquisitions during three decades. Specifically, this paper reviews literatures with respect to the motives of corporate mergers and acquisitions actions and the trigger factors of their failures. The result of the literature review shows that corporate strategy has a significant contribution to the extent of the success and failure of corporate mergers and acquisitions. The review finds that trigger factors of mergers and acquisitions failure are the ambiguous communications and cross-cultural gaps, inappropriate and insufficient integration and transformation of new corporate culture, incompatible leadership style accustomed with a new corporate climate, inappropriate corporate planning and internal consolidation, inappropriate anatomy of organizational internal factors, and erroneousness in choosing the partners and the timing of mergers and acquisitions. To ensure the successful and sustainability of corporatemergers and acquisitions, therefore, top management and task force of mergers and acquisitions need to accurately consider those internal and external organization factors.Keywords: merger and acquisition, corporate strategy, cross-cultural, financing and operatingsinergy, stockholder wealth.
PERANAN INDUSTRI KECIL DALAM MENINGKATKAN PENDAPATAN MASYARAKAT Kasus Pada Industri Kerajinan Batik Kayu di Dusun Krebet, Sendangsari, Pajangan, Bantul Wuri, Josephine; Hardanti, Yuliana Rini
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.v10i2.927

Abstract

This research is intended to determine the most influencing variable towards the profit of craft men , and to identify the differences in profit based on production, marketing, and economic and social aspects. This research was conducted at the of batik kayu (batik motive painted on wood) industry located in Krebet, Pajangan, Bantul. Data employed in the study were primary data collected from the research location. The method of primary data collection was by questioner and direct interview to respondents. The Purposive Sampling Method was used in determining the samples, and the Multiple Linear Regression and Compare Means Test Method was used as the analysis method. The result of this research indicates that the value of production was the most significant variable that influenced the profit of craft men. Production aspect showed that there was a significant difference of profit means that based on the source of capital and the number of labor. Marketing aspect showed that there was not a significant difference of profit means on the craft men that do direct selling or selling through agent. There was not a significant difference of profit means between those who do and do not do advertising. Economic and social aspect showed that there was a significant difference of profit means based on craft men that have and do not have license.Keywords: Profit, Small and Medium Enterprise, Multiple Linear Regression, Compare Means Test.
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SEMARANG Setyowati, Lilis; Isthika, Wikan; Pratiwi, Ririh Dian
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.v20i2.843

Abstract

AbstractThe purpose of this study is analyze the factors influence the quality of financial statement .This study uses primary data obtained from questionnaires to accounting of SKPD Semarang. The method used in this research is multiple regression analysis. The results of this study indicate that (1) the variable role of information technology did not significantly affect the quality of financial statements, (2) the competence of human resources significant positive effect on the quality of financial statements, (3) the role of internal audit significant positive effect on the quality of financial statements.Keywords: role of IT, competence of human resources, role of internal audit, and quality of financial statement
PERANAN KREDIT DALAM MENDORONG KINERJA USAHA KECIL Nuswantara, Bayu
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.v16i2.363

Abstract

The objectives of the research were, (1) to analyze the infl uence of credits on small enterprisesperformance, and (2) to formulate the policies for development of credits that can promote the performance ofsmall enterprises. This research used an econometric analysis in the form of simultaneous equation towardsmodels of small enterprises economic consists of eight behavioral equations and three identity relationships.Estimation for structural equation parameters used the method of Two Stage Least Squares (2SLS).The research conclusions are as follows: (1) the credits have an infl uence on the enterprise revenue,which is the main performance indicator of small enterprises, (2) the credits taken by these small enterpriseswill increases with the reduced interest rates, which in turn will increase the enterprise capital, the use of rawmaterials, fuel and labor, and fi nally increase the enterprise revenue, and (3) the policy-making on increasingof credits will provide the greatest impact of the increase in a row on: capital, raw material usage, enterpriseincome, and enterprise revenue. While the combination of policy-making on increasing of credits, increasingof price, and expansion of marketing areas to reach East Java, West Java, Jakarta and surrounding areastogether, will provide the greatest increase in a row on: capital, enterprise income, enterprise revenue, and useof raw materials.Keywords: Credits, small enterprise, enterprise performance, econometric model.
GENDER, TINGKAT PENDIDIKAN DAN LAMA USAHA SEBAGAI DETERMINAN PENGHASILAN UMKM KOTA SURABAYA Nainggolan, Romauli
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.v20i1.693

Abstract

AbstrakPenelitian ini bertujuan untuk menguji pengaruh perbedaan gender, tingkat pendidikan dan lama usaha terhadap penghasilan pemilik UMKM kota Surabaya. Oleh karena itu, peneliti akan menganalisa pengaruh perbedaan gender, tingkat pendidikan dan lamanya usaha terhadap penghasilan UMKM di Surabaya. Ada sekitar 3.947 pemilik UMKM yang dikelola oleh pemerintah kota Surabaya, namun tidak semua produktif. Untuk menganalisis data, pengumpulan data dilakukan melalui survei dan wawancara semi-struktural kepada pemilik UKM di Surabaya. Peneliti menggunakan analisis regresi logistik pada program SPSS dengan jumlah sampel 170 pemilik UMKM. Hasil penelitian menunjukkan bahwa perbedaan gender secara signifikan mempengaruhi pendapatan dari UKM. Tapi tingkat pendidikan dan usia bisnis tidak berpengaruh secara signifikan terhadap pendapatan UKM.Kata kunci: perbedaan gender, tingkat pendidikan, usia bisnis, UKM di SurabayaAbstractThe purpose of this research is to test the influence gender differences, level of education and business age to income of Small Medium Enterprises (SMEs) in Surabaya. This researcher will analyze the influence gender differences, the level of education and business agetowards the income of SMEs in Surabaya. There aremore than 3.947 SMEs managed by government of Surabaya, but they are not all productive. In order to analyze the data, the collection of data is done through survey and semi-structural interview to the owners of SMEs in Surabaya. The researcher utilizes ordinary logistic regression analysis SPSS program while the sample size is170 owners of SMEs. Results show that gender differencessignificantly influences the income of the SMEs.But level of education and business age not significantly influences the income of the SMEs.Key words: gender differences, level of education, business age, SMEs in Surabaya
Meneropong Indonesia 2020: Pemikiran dan Masalah Kebijakan Setyastuti, Rini
KINERJA Vol 9, No 1 (2005): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v9i1.906

Abstract

BEDAH BUKUJudul Buku :Meneropong Indonesia 2020: Pemikiran dan Masalah KebijakanPenulis : Soegeng Sarjadi dan Sukardi RinakitPenerbit: PT Meta Adi CitrakreasiWaktu Penerbitan: Januari 2004Tebal: v + 311 halaman: 2 bagian, 11 bab
PENGARUH RISIKO USAHA BERBASIS INFORMASI AKUNTANSI TERHADAP PREMIUM PENERBITAN SAHAM PERDANA DI INDONESIA Manampiring, Melisa Marianni; Ratnaningsih, Dewi
KINERJA Vol 17, No 2 (2013): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v17i2.379

Abstract

The purpose of this research is to examine the impact of accounting-based business risks in prospectus to IPOissue premium in Indonesia Capital Market (IDX). Proxies for accounting-based business risks are age of thecompany, company’s size, liquidity, after tax earnings, leverage, and IPO’s offering size.Sample of this research consists of 35 rms listed in Indonesia Capital Market (IDX) that went public during2009 to 2010. Data for this research are taken from Pusat Referensi Pasar Modal (PRPM) located in IndonesiaCapital Market (IDX). This research found that after tax earnings and IPO’s offering size are statisticallysigni cant in determining IPO issue premium.Kewords: issue premium, accounting-based business risks, age of the company, company’s size, liquidity,after tax earnings, leverage, and IPO’s offering size.
BEDAH BUKU: Activity-Based Cost System: Sistem Informasi Biaya untuk Pengurangan Biaya Sunarni, Ch. Wiwik
KINERJA Vol 7, No 2 (2003): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v7i2.797

Abstract

Judul Buku :Activity-Based Cost System:Sistem Informasi Biaya untuk Pengurangan BiayaPenulis : Drs. Mulyadi, MSc., AkuntanPenerbit: UPP AMP YKPN YogyakartaWaktu Penerbitan: Mei 2003Tebal: xxvi + 483 halaman: 5 bagian ,13 bab
Bedah Buku : Financial Revolution Fridata, Handy
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.v10i1.922

Abstract

BEDAH BUKUJudul Buku :Financial RevolutionPengarang: Tung Desem WaringinPenerbit: PT Gramedia Pustaka UtamaTahun: 2005Tebal: 169 halamanHandy FridataDistrict Manager, Cabang YogyakartaPT Kalbe Farma
Pengaruh Postpurchase Price Perception dan Postpurchase Performance Perceptions Terhadap Satisfaction Yudhiantoro, Danang
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.v13i2.40

Abstract

University  needs  the  trust  from  people  with  quality  assurance,  quality control,  and  quality improvement.  The  quality  assurance  and  quality improvement  can  be  doing  with  national accreditation.  They  need  evaluation about  customer  satisfaction,  from  their  perception  about price, etc.Using linear regression with SPSS serial 16 to measure and explain the result from this concept,  the  overall  impact  of  Postpurchase  Price  Perception  and Postpurchase  Performance Perception on satisfaction is positive. The implications of these findings for research, practice, and theory are discussed.

Filter by Year

2003 2025


Filter By Issues
All Issue Vol. 29 No. 2 (2025): KINERJA Vol. 29 No. 1 (2025): KINERJA Vol. 28 No. 2 (2024): KINERJA Vol. 28 No. 1 (2024): KINERJA Vol. 27 No. 2 (2023): KINERJA Vol. 27 No. 1 (2023): KINERJA Vol. 26 No. 2 (2022): KINERJA Vol. 26 No. 1 (2022): KINERJA Vol 25, No 2 (2021): KINERJA Vol. 25 No. 2 (2021): KINERJA Vol. 25 No. 1 (2021): KINERJA Vol 25, No 1 (2021): KINERJA Vol. 24 No. 2 (2020): KINERJA Vol 24, No 2 (2020): KINERJA Vol 24, No 1 (2020): KINERJA Vol. 24 No. 1 (2020): KINERJA Vol. 23 No. 2 (2019): KINERJA Vol 23, No 2 (2019): KINERJA Vol. 23 No. 1 (2019): KINERJA Vol 23, No 1 (2019): KINERJA Vol 22, No 2 (2018): KINERJA Vol. 22 No. 2 (2018): KINERJA Vol. 22 No. 1 (2018): KINERJA Vol 22, No 1 (2018): KINERJA Vol 21, No 2 (2017): KINERJA Vol. 21 No. 2 (2017): KINERJA Vol 21, No 1 (2017): KINERJA Vol. 21 No. 1 (2017): KINERJA Vol. 20 No. 2 (2016): Kinerja Vol 20, No 2 (2016): Kinerja Vol 20, No 1 (2016): Kinerja Vol. 20 No. 1 (2016): Kinerja Vol 19, No 2 (2015): Kinerja Vol. 19 No. 2 (2015): Kinerja Vol. 19 No. 1 (2015): Kinerja Vol 19, No 1 (2015): Kinerja Vol 18, No 2 (2014): Kinerja Vol. 18 No. 2 (2014): Kinerja Vol. 18 No. 1 (2014): Kinerja Vol 18, No 1 (2014): Kinerja Vol 17, No 2 (2013): Kinerja Vol. 17 No. 2 (2013): Kinerja Vol 17, No 2 (2013): Kinerja Jurnal Bisnis dan Ekonomi Vol 17, No 1 (2013): Kinerja Jurnal Bisnis dan Ekonomi Vol 17, No 1 (2013): Kinerja Vol. 17 No. 1 (2013): Kinerja Vol. 16 No. 2 (2012): Kinerja Vol 16, No 2 (2012): Kinerja Jurnal Bisnis dan Ekonomi Vol 16, No 2 (2012): Kinerja Vol. 14 No. 2 (2010): Kinerja Vol 14, No 2 (2010): Kinerja Vol 13, No 2 (2009): Kinerja Vol. 13 No. 2 (2009): Kinerja Vol. 12 No. 1 (2008): Kinerja Vol 12, No 1 (2008): Kinerja Vol 11, No 1 (2007): Kinerja Vol. 11 No. 1 (2007): Kinerja Vol. 10 No. 2 (2006): Kinerja Vol 10, No 2 (2006): Kinerja Vol 10, No 1 (2006): Kinerja Vol. 10 No. 1 (2006): Kinerja Vol 9, No 2 (2005): Kinerja Vol. 9 No. 2 (2005): Kinerja Vol. 9 No. 1 (2005): Kinerja Vol 9, No 1 (2005): Kinerja Vol. 8 No. 2 (2004): Kinerja Vol 8, No 2 (2004): Kinerja Vol. 8 No. 1 (2004): Kinerja Vol 8, No 1 (2004): Kinerja Vol 7, No 2 (2003): Kinerja Vol. 7 No. 2 (2003): Kinerja Vol. 7 No. 1 (2003): Kinerja Vol 7, No 1 (2003): Kinerja More Issue