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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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PENERIMAAN AUDITOR TERHADAP UNDER-REPORTING TIME Srimindarti, Ceacilia; Puspitasari, Elen
Kinerja: Jurnal Bisnis dan Ekonomi Vol 17, No 1 (2013): Kinerja Jurnal Bisnis dan Ekonomi
Publisher : Kinerja: Jurnal Bisnis dan Ekonomi

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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.
THE EFFECT OF CONSUMER CONFUSION PRONENESS ON WORD OF MOUTH, TRUST, AND CUSTOMER SATISFACTION Rosadi, Malisa; Tjiptono, Fandy
Kinerja: Jurnal Bisnis dan Ekonomi Vol 17, No 1 (2013): Kinerja Jurnal Bisnis dan Ekonomi
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Abstract

High-tech products (such as smartphones, notebooks, and tablets) have been characterized as beingincreasingly similar between brands, having too many slightly different choices, and providing complexinformation. In buying these products, many consumers fi nd it diffi cult to differentiate between brands, evaluateover alternatives, and make a good purchase decision. Such situation is known as consumer confusionphenomenon. Previous studies have revealed that consumer confusion is becoming a problem for bothconsumers and marketers. However, the topic still needs further examination, especially in the context of adeveloping country.The present study aims to examine consumers’ general tendency to become confused and its effect onword of mouth, trust and consumer satisfaction. The product context is smartphones, while the sample consistsof 150 university students who had experiences in using or buying smartphones. Nine research hypotheseswere tested using multiple regression analyses. The results indicate that only two of the three consumerconfusion dimensions (i.e. similarity confusion and overload confusion) have signifi cant negative impacts onword of mouth, trust and consumer satisfaction. The other dimension (i.e. ambiguity confusion) was found tohave insignifi cant impacts on the three dependent variables.Keywords: Consumer confusion, word of mouth, trust, consumer satisfaction, smartphone.
IDENTIFIKASI MEKANISME TRANSMISI KEBIJAKAN MONETER DI INDONESIA TAHUN 2000 - 2011 Herlina, Deswita
Kinerja: Jurnal Bisnis dan Ekonomi Vol 17, No 2 (2013): Kinerja Jurnal Bisnis dan Ekonomi
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Abstract

The aim of this research is to identify the working mechanism of various channels particularly interestrates, credits (bank lending and balance sheet), assets channels, exchange rates, on period 2000:1-2011:4.This research use time series secondary data take from BI, BPS and IFS from many publications. Analysistechnique that used was properties of Granger Causality.The results of Granger causality test showed that the SBI had a one-way relationship with PUAB and DEP,while PUAB has no relationship to KIBK and IRSS variables have one-way relationship with KIBK. Grangercausality test results on the interest rate channels of all the variables have one-way relationship, except KRSSvariable has no relationship with DEP. Granger causality test results on asset price channel is no relationshipbetween IRSS and KRSS against IHSG . The results are in exchange rate channel two-way relationshipbetween PSB with NFA, and NTRMUA have two-way relationship with the CPI and NTRMUA have no causalrelationship with the PDBR.Keywords: Monetary transmission mechanism, interest rates channels, credits channels, exchange rateschannels, Granger Causality
PERANAN KREDIT DALAM MENDORONG KINERJA USAHA KECIL Nuswantara, Bayu
Kinerja: Jurnal Bisnis dan Ekonomi Vol 16, No 2 (2012): Kinerja Jurnal Bisnis dan Ekonomi
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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.
THE COMPARISON OF PERFORMANCE AMONG NINE BIGGEST BANKS IN INDONESIA BEFORE AND AFTER THE IMPLEMENTATION OF INDONESIA BANKING ARCHITECTURE Wijaya, Krisna; Akyuwen, Roberto
Kinerja: Jurnal Bisnis dan Ekonomi Vol 17, No 1 (2013): Kinerja Jurnal Bisnis dan Ekonomi
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Abstract

Like in many countries, banking industry in Indonesia is more dynamic in the last decade. Level of marketcompetition among banks tends to increase continuously. This phenomenon has encouraged banks to createthe more advanced products and services to fulfi ll the growing needs of modern banking customers. Asthe monetary authority, Bank Indonesia has launched the Indonesia Banking Architecture to manage thesedynamics. IBA is a fundamental framework of banking system and provides a direction for banking operationalin Indonesia within 5 to 10 years. It is expected that IBA will create conducive environment which will enablebanks to improve their performance. This research is aimed to compare and analyze the performance of ninebiggest banks in Indonesia before and after the implementation of IBA in 2004. The performance indicatorsused are including ROA, ROE, NIM, CAR, LDR, and NPL. The data on these indicators are collected in theperiod of 2000-2009. The period of 2000-2004 is considered as before the implementation of IBA, while 2005-2009 is defi ned as after the implementation of IBA. The main tool of analysis used in this research is the meanequality test.Keywords: bank, Indonesia Banking Architecture, performance.
MONEY NEXUS ANTARA PERKEMBANGAN FUNGSI UANG DAN DAMPAKNYA TERHADAP INFLASI DI INDONESIA Badrudin, Rudy
Kinerja: Jurnal Bisnis dan Ekonomi Vol 17, No 1 (2013): Kinerja Jurnal Bisnis dan Ekonomi
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Abstract

This research was discussed about the relationship between the development of the function of money fromthe stage of barter between two commodities, which are C and C’ and then become C-M-C’, when the moneyonce introduced. M - C - M’ happened when the businessman utilize the money (M) to produce commodityC, that will be sell to generate more money (M’). Last, the trading process of M - M’ that shown the capital orfi nancial market, just like the money or security market. The development of the function of money was shownby the changes of the money supply that weigh by the infl ation. Based on the data on 1990-2011 using theAnova and regression analysis, it is known that there were a difference between the currency money supply,demand deposits, and quasi money in Indonesia; The currency money supply didn’t have signifi cantly positiveeffect on the infl ation in Indonesia; The demand deposits didn’t have positive effect on the infl ation in Indonesia;and the quasi money have positive effect on the infl ation in Indonesia.Keywords: money nexus, currency money, demand deposits, quasi money, infl ation rate
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEDALAMAN JANGKAUAN (DEPTH OF OUTREACH) LEMBAGA KEUANGAN MIKRO DI KABUPATEN SLEMAN Handayani, Purwaningsih; Arsyad, Lincolin
Kinerja: Jurnal Bisnis dan Ekonomi Vol 17, No 2 (2013): Kinerja Jurnal Bisnis dan Ekonomi
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Abstract

The study analyses the factors affecting the depth of outreach of micro nance institutions at Sleman District,Yogyakarta. This study uses quantitative approach with weighted least square- xed effect method of panel dataand primary data obtained from ten BPRs from in the period of 2005-2007. Nine variables used in the processof estimation which are the age of BPR, ROA, number of clients, intermediary variable, number of branch,number of staffs, cost of loans, agriculture sector clients, and trading sector clients. The results of this studyshow that the depth of outreach are statistically signi cant in uenced by ROA, number of branch, cost of loans,agriculture sector clients, and trading sector clients. However, only ROA and trading sector clients that havepositive in uences on the depth of outreach.Keywords : Micro nance, depth of outreach, microentrepreneurs, xed effect method of panel data
PENERAPAN NILAI INTEGRITAS DAN PERSPEKTIF GENDER DALAM PERILAKU BERETIKA Mayasari, Iin; Wiadi, Iyus; Maharani, Anita; Pramono, Rini S.
Kinerja: Jurnal Bisnis dan Ekonomi Vol 16, No 2 (2012): Kinerja Jurnal Bisnis dan Ekonomi
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Abstract

This study aimed to determine the effect of the value of integrity and gender in ethical behavior. This studyuses a framework of ethical theory to explain the personal aspect in infl uencing ethical behavior. Respectivevalues of integrity, gender, and ethical conduct have measurements. Research method used survey by sendingquestionnaires to the active workers in college and banking. This survey was preceded by the implementationof focus group discussion to learn about the value of integrity and understanding of the application of applying agender perspective. The main data obtained by distributing questionnaires to the respondents who worked as alecturer at universities and employees working in banking. The main data obtained by distributing questionnairesto the respondents who worked as a lecturer at universities and employees working in banking. Total of 300questionnaires were distributed. Number of questionnaires were used for further analysis was 278. The resultsshowed that the value of integrity affect ethical behavior for both lecturers and banking employees, but onlygender infl uence on the ethical behavior of employees in banking.Keywords: value of integrity, gender perspective, ethical behavior
FLUKTUASI HARGA MINYAK DUNIA DAN PENCAPAIAN SUSTAINABILITAS FISKAL INDONESIA Suharsih, Sri
Kinerja: Jurnal Bisnis dan Ekonomi Vol 17, No 1 (2013): Kinerja Jurnal Bisnis dan Ekonomi
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Abstract

This research aims to measure the fi scal risks and contingent liabilities caused by increasing world oilprices in terms of fi scal sustainability. Analysis was performed by using the Balance Sheet Approach (BSA)and the mean variance analysis to calculate the fi scal risk. Furthermore, in relation to fi scal sustainability itwas examined whether the fi scal risks that occur was through structural changes or not during the years 1977-2008 with the fl uctuating oil price conditions. It was analyzed by using stationary test application by inserting astructural break elements, developed by Zivot Andrews (ZA test).The results show that increases in oil prices caused the fi scal risk in Indonesia, this can be seen from thecalculation of networth with BSA and the mean variance analysis showed negative results, especially whenIndonesia became a net oil importing country and increase oil price was very high approaching U.S. $ 100 /barrel. ZA test results showed that there had been structural changes in risk variables, such conditions occurwhen the world oil price has increased to nearly 100 U.S. dollars / barrel. This shows that the increase in oilprices could disrupt the achievement of fi scal sustainability.Keywords: Fiscal Risk, Zivot Andrews (ZA) test, Balance Sheet Approach (BSA)
FOOD DEMAND IN YOGYAKARTA: SUSENAS 2011 Widarjono, Agus
Kinerja: Jurnal Bisnis dan Ekonomi Vol 17, No 2 (2013): Kinerja Jurnal Bisnis dan Ekonomi
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Abstract

The impacts of economic and demographic variables on food demand in Yogyakarta are estimated usingthe Almost Ideal Demand System (AIDS). Data from the national social and economic survey of households(SUSENAS) in 2011 are used to accomplish the goal of this study. Food demand consists of cereals, sh,meats, eggs and milk, vegetables, fruits, oil and fats, prepared foods and drinks, other foods and tobaccoproducts. Results show that except for meat and tobacco products, demand elasticities for the rest of foods areinelastic and cereals is the least responsive to price change. All ten studied foods are normal good, but theirincome elasticities are very inelastic.Keyword: Almost Ideal Demand System (AIDS), price and income elasticity, Yogyakarta.

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