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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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MICROFINANCE INSTITUTIONS’ SUPPORT AND GROWTH OF SMALL AND MEDIUM ENTERPRISES Geoffrey, Abio Morris; Emenike, Kalu Onwukwe
KINERJA Vol 22, No 1 (2018): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v22i1.1568

Abstract

This paper investigates the relationship between microfinance institutions’ (MFIs’) support and growth of small and medium size enterprises (SMEs) in Nimule, South Sudan. We use descriptive analysis, Pearson’s linear correlation coefficient (PLCC) analysis, and ordinary least square regression analysis to evaluate the responses obtained through questionnaires and interviews. The estimates of descriptive analysis show that majority of the respondents were females (53.7%); majority (33.7%) of the respondents had secondary education; and that the majority of respondents (46.3 %) have between 6-8 years experience. Results of the quantitative analysis using PLCC revealed that positive linear relationship exists between loan provision, savings account provision, managerial skills provision and growth of SMEs in Nimule, South Sudan. Similarly, results of the regression analysis indicate that loan provision, savings account provision, and managerial skills provision have positive and significant effect on SMEs growth in Nimule. These findings indicate, amongst others, that MFIs support contributes significantly to growth of SMEs in Nimule, South Sudan. The study recommends, among others, that MFIs should adopt Microfinance-group model as well as increase provision of non-financial services, such as managerial skills trainings, for SMEs.Keywords: microfinance institutions, SMEs growth, correlation, South Sudan.
Value Added: Technique for Corporate Performance Measurement under Social Perspective Sahoo, Bharata Bhusan; Pramanik, Alok Kumar
KINERJA Vol 21, No 1 (2017): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v21i1.1038

Abstract

Financial Analysts consider as profit the most important measure of business performance. Profit may be expressed in terms of money value and measured as sales margin percentage or be calculated as return of investment. These, in any form, are used as basis for measure of business performance. In recent years, considerable interest have  been shown in the use of value added as an alternative or additional approach to measure the operational efficiency and profitability of a business. A lot of discussion have been going on about reporting the performance of an organization in terms of value added rather than conventional profit or loss. The information disclosed by the Statement of Value Added, based on Value Added Accounting and reporting is considered to be much more useful than that disclosed by the conventional profit and loss account in providing a realistic basis for measuring the economic performance of an organization. The concept has received great attention in accounting practices with the emergence of large corporations having significant bearing on the society and finally on the economy for multi-dimensional impact over and above the owners. Value added system is a very useful measure of judging the performance of an enterprise for managerial decision-making and for inter-firm comparison.Keywords: Value Added; Value Added Accounting and Reporting, Value Added Statement, Annual Report.
PENGARUH GENDER SEBAGAI PEMODERASI PENGEMBANGAN MODEL PERILAKU KONSUMEN HIJAU DI INDONESIA Junaedi, M.F. Shellyana
KINERJA Vol 12, No 1 (2008): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v12i1.1388

Abstract

This study examined the model development causal that can predict the green consumer behavior on organic food as green product. This study tested the influence of values orientation on environmental consciousness. This study also explained the effect of ecological knowledge, ecological affect, premium price and environment consciousness on green purchase intention. The role of gender as moderating variables on the causal model development. The analysis of 723 respondents all of those are people who influence and purchase their daily food. The result, based on path analysis using multi group structural equation modeling, indicated that the model tested had an acceptable fit. The idea implied in this research will be much help in resolving problem and decision making, connected to reinforce the green purchasing.Keywords: green consumer, attitude, behavior, organic food, gender
Factors That Affect Profitability of Banks Comparative Study between Indonesian and Hong Kong Margaretha, Farah; Adisty, Adisty
KINERJA Vol 21, No 1 (2017): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v21i1.1036

Abstract

The problem of this research was the influence of liquidity risk, net credit facilities to total assets ratio, total investment to total assets ratio, total equity to assets ratio, net credit facilities to total deposits ratio, cost to income ratio, and bank size toward return on assets. The objective of this research was to identify the factors that influence return of assets of banks listed in Indonesia Stock Exchange and Hong Kong Stock Exchange over the period 2012-2015. The methodology of this research was multiple linear regression which is tested by using classic assumption. Sample in this research were 27 Banks listed in Indonesia Stock Exchange and 13 Banks listed in Hong Kong Stock Exchange over period 2012-2015. Finding and contribution in this research were liquidity risk, total equity to assets ratio, net credit facilities to total deposits ratio, cost to income ratio, and bank size have influence toward return on assets of banks in Indonesia. Meanwhile, net credit facilities to total assets ratio and total investment to total assets ratio do not have influence toward return on assets of banks in Indonesia. Liquidity risk, total equity to assets ratio, and cost to income ratio have influence toward return on assets of banks in Hong Kong, meanwhile credit facilities to total assets ratio, total investment to total assets ratio, net credit facilities to total deposits ratio, and bank size do not have influence toward return on assets of banks in Hong Kong. Research limitation or implication in this research was for banking management to use the the information to maintain or even increase the profitability of banks, and to investors for being used as considerations to invest in banking sectors.Keywords: profitability, liquidity risk, bank size, investment
PENGARUH KEPRIBADIAN TERHADAP KINERJA KARYAWAN BERPENDIDIKAN TINGGI: ANALISIS PADA PERUSAHAAN PETERNAKAN DI JAWA TENGAH DAN DAERAH ISTIMEWA YOGYAKARTA Widyasari, Ratna; Syahlani, Suci Paramitasari; Santosa, Krishna Agung
KINERJA Vol 11, No 1 (2007): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v11i1.1382

Abstract

The objective of this research is to identify the personal ity effect on job performance of high educational level staff in companies of livestock industry. Survey design was used in this study. Thirty respondents were selected by using purposive sampl ing method; those were the ones who worked in companies of l ivestock industry, had at least diploma degree and had working experience 3-15 years. Data was col lected by individual interviews. Jackson Personal ity Index was used to measure personal ity variable and Workplace Behavior Questionnaire for perceptual measurement of job performance. Data was analyzed by using regression analysis. The result shows that regression coefficient was 0,64, R2 33,40% and significance level was 0,014. This result indicates that personal ity affect positively and significantly in order to develop job performance. Therefore, personality aspect should be included in recruitment process of high educational level staff.Keywords : personality, job performance, livestock, poultry industry
Simultaneous Effect on Debt and Managerial Ownership: Agency Theory Framework Akhbar, Taufik
KINERJA Vol 21, No 2 (2017): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v21i2.1276

Abstract

This study aims to examine the debt policy and managerial ownership as tools to control the agency conflict. Debt policy and managerial ownership used in controlling agency conflicts have several considerations such as the risk of the company, the company's growth and the presence of institutional ownership in a company. The variables used in this study include earnings volatility as a measure of corporate risk, growth companies, managerial ownership, institutional ownership, debt policy, and total assets as a control. Furthermore, an analysis by means of regression models with simultaneous Two Stage Least Square method was used. The results found in this study stated that the risk factors, the growth of the company, as well as the existence of institutional ownership affect debt policy and managerial ownership control of the company within the framework of the agency conflict. This indicates that the use of policies to control the agency conflict must consider these three factors. Keywords: agency conflict, debt policy, managerial ownership
DETERMINANT CAPITAL STRUCTURE OF BANKING COMPANY IN INDONESIA Astuti, Elly
KINERJA Vol 22, No 1 (2018): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v22i1.1236

Abstract

This study aims to reveal the factors that affect the capital structure of banking companies in Indonesia. The study of capital structure has been widely documented in Indonesia, but in some previous literature always take out banking companies because of its unique characteristics. Therefore, this research is expected to increase scientific knowledge about the determinant factor of capital structure. The analysis technique used in this research is linear regression with dependent variable: asset turnover, liquidity, collateral, company growth, risk, profitability and company size. The capital structure is proxied by debt to assets ratio with the separation between long term debt, short term debt and total debt. The result of the analysis shows that the determinant factor analyzed can influence the bank capital structure significantly.
ANALYSIS OF MERGER & ACQUISITION MOTIVES IN INDONESIAN LISTED COMPANIES THROUGH FINANCIAL PERFORMANCE PERSPECTIVE Tarigan, Josua; Claresta, Alfonsis; Elsye Hatane, Saarce
KINERJA Vol 22, No 1 (2018): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v22i1.1570

Abstract

This study aims to analyse the financial performance of Indonesia companies undergoing M&A in the period of 2009-2012 by comparing several accounting ratios from four years before and after M&A. The sample of this study is 136 annual reports, ranged from 2005 until 2016 of non-banking companies in Indonesia Stock Exchange (IDX). The financial performance of the companies was assessed by several ratios, to measure accounting and market measurement simultaneously to fully assess the M&A performance. The mean of these ratios from four years before was being compared to the mean from four years after M&A; using Paired Sample T-Test, Wilcoxon Signed Rank Test and MANOVA. The test done showed that most of the Indonesian companies undergoing M&A are (a) pursuing for growth and financial synergy motives (b) operating synergies objective needs longer time to be achieved, and (c) accounting and market measurement had been in line revealing semi-strong form of market efficiency in Indonesia.Keywords: Merger and Acquisition, Motives, Financial Performance, Market measurement, Indonesia.
DEBIT CREDIT FRAMING EFFECT IN THE INVESTMENT ALOCATION DECISION Mujilan, Agustinus
KINERJA Vol 21, No 2 (2017): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v21i2.948

Abstract

This study aims to test the effect of accounting information in the investment decision if information is framed in debit or credit. Also, this study attempts to develop or formulate the framing instruments that essenced in accounting debit credit concept. The quasi experiment is applied for undergraduate accounting students. Wilcoxon ranks test is applied to test the data. The results show that there are framing effects which asset information is more favorable than liabilities, revenue information is more favorable than asset, and equity information is more favorable than asset. There is a tendency that revenue information is more favorable than expenses. This research means that there is framing effect in the accounting information when information is given separately only debit or credit, it should be reduced by giving complete information of debit credit transactions.
IMPLEMENTASI DECISION TREE BERBASIS ANALISIS TEKNIKAL UNTUK PEMBELIAN DAN PENJUALAN SAHAM Nugroho, FX. Satriyo Dwi
KINERJA Vol 12, No 1 (2008): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v12i1.1389

Abstract

The aim of this research is to develop decision support system using data mining decision tree method that is built base on technical analysis of financial market (EMA, MACD, OBV, RSI, and parabolic SAR). Those indicators are arranged as a trading rule that wi l l help in buying and selling decision. The data used in this research are historical stock price in Jakarta Stock Exchange The result of this research indicates that generally the system can give number of transactions result in capital gains higher than number of transactions result in capital loss. The system also has capability to make decision with average gains are higher than decision with average losses. Investigation to profitability, geometric mean, cumulative wealth index, and sensitivity test to moving average gives the description whether stock can be traded based on technical analysis or not. This system can make easier in making decision for the users/investors that do not have enough knowledge and experiences in financial market.Keywords: decision support system, data mining, decision tree, trading rules, technical analysis.

Page 18 of 63 | Total Record : 630

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