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
Do All Intellectual Capital Dimension Affects Innovation Capability? (Evidence from Indonesian Food and Beverage Industry) Molthar, Dian Mayastika; Indarti, Nurul
KINERJA Vol 25, No 1 (2021): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v25i1.4208

Abstract

Using a survey in 120 companies in the food and beverage industry such restaurants and café, manufacture, and retail in Indonesia, this study discusses the effect of intellectual capital on innovation capability. The results prove that not all of intellectual capital dimension support innovation capability. Structural capital and relational capital are knowledge assets that play an important role for the company's ability to innovate. In addition, other findings from this study reveal that human capital has no significant effect on innovation capability. That is because in the context of three companies in the food and beverage industry in Indonesia, the innovation decision is not related to the employee or human capital aspects. Furthermore, this research also has not been able to prove that relational capital moderates the positive influence of human capital on innovation capability. That is because the formation of human capital aspects such skills of employees in this industry are not related to the relations and collaboration of the company.Keywords: human capital, structural capital, relational capital, innovation capability
Influence of Organizational Culture and Work Motivation on Employee Engagement of Corporate PT Pertamedika IHC Afkar, Maulana Nadiful; Sayekti, Andita
KINERJA Vol 24, No 2 (2020): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v24i2.2481

Abstract

Nowadays companies are facing with employee engagement problems. One way that can be done is to implement strong organizational culture in the company to increase employee engagement. Pertamedika IHC made a change in corporate culture that was expected to spur work motivation towards employee engagement in the company. Corporate Pertamedika IHC as the holding company has a big role in the application of corporate culture, because it is an example for business units. This study aimed to determine employee perceptions and analyze the influence of organizational culture, work motivation on employee engagement. The data used in this study were primary data and secondary data. The population in this study amounted to 79 employees with a sample of 68 respondents. The method of analysis in this research were descriptive analysis and multiple linear regression analysis. This study indicated a significant cultural relationship and work motivation simultaneously to employee engagement. Partially, organizational culture had no influence on employee engagement while work motivation affects employee engagement.
The Effect of Campus Environment towards the Learning Motivation Hidayat, Vinny Stephanie; debbianita, Debbianita; Wijaya, I Nyoman Agus; Dewi, Sherin Ivana
KINERJA Vol 25, No 1 (2021): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v25i1.3830

Abstract

The aim of this research is to determine the effect of Campus Environment (Physical and Non-Physical Environment) towards the learning motivation of students at Maranatha Christian University. The population of this research is the whole of accounting students at Maranatha Christian University. The sample of this research is 91 accounting students at Maranatha Christian University. The method used in this research is explanatory research, and the sampling method used is judgment sampling method. T-test and F test are used for Research hypothesis testing and SPSS version 20.0 is used for multiple regression analysis. The result of this research shows that College Environment affects the student’s motivation of studying, thus, the hypothesis of this research is empirically supported.Keywords:  campus environment, motivation of studying, internet Access, physical and non-physical environment
DETECTION OF CASH FLOW FROM OPERATION MANAGEMENT USING CLASSIFICATION AND TIMING Debbianita, Debbianita; Hidayat, Vinny Stephanie; Mangunsong, Soddin; Destiana, Raden Shafira
KINERJA Vol 24, No 2 (2020): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v24i2.3178

Abstract

This study aims to examine whether management is proven to have cash flow from operation management (CFO management) using classification and timing in companies listed on the Indonesia Stock Exchange in 2017. The research method used is explanatory research, and the method of determining the sample used is the judgment sampling method. Testing the research hypothesis using the multiple regression analysis using eviews versin 6.0. The result from this study is no indication of CFO management using classification and timing. Key words: cash flow from operation management, classification, timing 
Analysis of PER, DER, and ROA on the Textile Companies’ Performance Listed on Indonesian Stock Exchange Susanti, Fathonah Eka; Laras, Titi
KINERJA Vol 25, No 1 (2021): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v25i1.4356

Abstract

Securities trading is a way to attract public funds in this case investors to develop an economy where the fund is the capital that the company needs to expand its business. The purpose of this study is to find out how much influence price earning ratio, debt to equity ratio, and return on assets, together and partially significant on the share price of textile industry subsectors for the period 2005-2012. The study used classic assumption tests (normality tests, multicolinete tests, autocorroration tests, heteroskedasity tests), regression tests (F and t tests). The samples used were textile industry subsectors on the Indonesia Stock Exchange from 2005 to 2012. Variables used price earning ratio, debt to equity ratio, and ratio on asset as independent variables and share prices as dependent variables. The results of this study mention that price earning ratio, debt to equity ratio, and return on assets are influential together and partially significant to the share price of textile industry subsectors on the Indonesia Stock Exchange in 2005-2012.Keywords: Price Earning Ratio (PER), Return on Asset (ROA), Debt to Equity Ratio (DER)
Dimensions of Service Quality in Badan Penyelenggara Jaminan Sosial Kesehatan Kota Dumai Evelin, Theovanni Yolanda
KINERJA Vol 24, No 2 (2020): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v24i2.2870

Abstract

A business organization as a producer is expected to be able to create products that can satisfy the wants and needs of consumers. Companies that are unable to satisfy consumers will be automatically displaced from competition. However, it is ironic that, in contrast to technology and an increasingly developing era, the implementation of public services is still not in accordance with the needs and desires of the community. The progress of the times has made the order and dimension of community values in various fields more complex. This means that public service activities are currently not ready to respond to community demands. This research was conducted at the BPJS Kesehatan Office in Dumai City. Data sources can be primary and secondary data. Judging from its purpose, this research is a descriptive study, which explains the quality of BPJS Kesehatan Kota Dumai services in conducting services from the point of view of consumers. The results showed that the service at the BPJS Kesehatan Kota Dumai Office still had a number of problems in the service process. In this study, author provide advice to provide training services to employees of the BPJS Kesehatan Kota Dumai and the company is expected to be more responsive to criticism and suggestions from the community to be able to serve the community better.Keywords: Quality, service, community.
Traditional and Modern Analysis Performance Indicators: Evidence from New York Stock Exchange Indraswono, Cahyo
KINERJA Vol 25, No 1 (2021): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v25i1.4355

Abstract

Assessment of company performance can be done using traditional and modern techniques. Each test carried out has the advantages and disadvantages of the order if applied to companies listed on major stock exchanges. This study aims to determine the traditional and modern analysis of stock performance indicators on the New York Stock Exchange. The company index used was the Dow Jones index. Company performance was measured using two indicators, namely modern performance indicators reflected in Economic Value Added (EVA) and traditional performance indicators reflected in Return on Assets (ROA), Return on Equity (ROE), Earning Per Share (EPS), and Dividend Per Share (DPS). This research was conducted employing purposive sampling on 29 companies indexed by Dow Jones during the 2015-2018 period. The data analysis techniques used were descriptive statistics, classical assumption test, and multiple regression analysis. The results of hypothesis testing in this study show that partially modern performance indicator, namely Economic Value Added (EVA), has an insignificant and negative effect on Stock Return. Meanwhile, traditional performance indicators, namely Return on Assets (ROA), Return on Equity (ROE), Earning Per Share (EPS), and Dividend Per Share (DPS) have a significant and positive effect on Stock Return. The results of simultaneous hypothesis testing show that Economic Value Added (EVA), Return on Assets (ROA), Return on Equity (ROE), Earning Per Share (EPS), and Dividend Per Share (DPS) have a significant and positive effect on Stock Return.Keywords:  Economic Value Added (EVA), Return on Asset (ROA), Return on Equity (ROE), Earning Per Share (EPS), and Dividend Per Share (DPS), Stock Return.
Employees’ Perceptions of Work Attire in the Workplace, Does It Matter? Wardhana, Daniel Yudistya; Harsono, Harsono
KINERJA Vol 24, No 2 (2020): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v24i2.3429

Abstract

Wearing working dress in the workplace is considered as a representation of the organization culture, work attire becomes an important factor for the employees in a workplace. The types of work attire depend on the policy and the type of the organization even though there is no certain regulation on uniform in the workplace. This study is conducted to identify the impact of employees’ attire (formal and casual) on the employees’ self-perceptions of creativity, productivity, friendliness, trustworthiness and authoritativeness and competence. This study was held in Yogyakarta. The respondents varied from the employer to the employees, with total of 147 respondents. This study found that the characteristics and the appearance of the uniform significantly affect employees’ attitude towards the job while attribute function did not seem toaffect employees’ attitude towards job. 
The Role of Employee Human Resources Attribution on Developing Psychological Contract and Turnover Intention in Hong Kong Kong, Chui Shan
KINERJA Vol 24, No 2 (2020): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v24i2.3697

Abstract

The purpose of the study is to illustrate how the human resources (HR) practices affecting the employee outcomes, this study used the concept from social and behavior science with HR management, which were attribution theory and psychological contract, to show how employees perceived the information differently. It further suggested how the process affected the performance of the employees, which illustrated through presenting their turnover intention in this model. In order to test the model, a quantitative survey was designed and conducted through snowball sampling. Multiple linear regression analysis model was used in this study to examine the data sets and tested the hypotheses. The result of this study showed how employees perceived the information could dramatically affect their reaction, as well as employee outcome.  Furthermore, this study suggested that relational and transactional psychological contract was not a distinct concept, which subverted the past research regarding the types of psychological contract. This study could be used in operation management as the managers should pay attention of how they designed the HR practices could directly affect the employee outcomes and productivity. Limited research focused on the process operating in employees mind and the antecedents of psychological contract leading to certain employee outcomes. This study not only filled up the research gap but also presented the employee attribution and psychological contract concept in a complete manner by linking the variables in the model.Keywords: employee attribution, psychological contract, turnover intention, black box theory
Relationship Between Corporate Social Responsibility Disclosure, Corporate Governance, And Tax Avoidance Natalia, Maria; Carolina, Verani; Joni, Joni
KINERJA Vol 25, No 1 (2021): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v25i1.4198

Abstract

This study aims to examine the effect of corporatesocial responsibility disclosure on tax avoidance with corporate governance as moderation variable. The disclosure of corporate social responsibility in this study is measured using performance indicators from Global Reporting Initiative (GRI) 4.1. The score of corporate governance is measured using ASEAN CG Scorecard, while tax avoidance is measured by Cash ETR. The sample in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2018. This study refers to Lanis and Richardson (2012) which found that, the higher the disclosure of social responsibility, the lower the tax avoidance. This study also refers to Salhi et al. (2019) which found that, if corporate governance has been performed well, companies are less likely to do tax avoidance. The results of the study showed that corporate social responsibility and corporate governance had no effect on tax avoidance. Likewise, corporate governance cannot moderate the effect of corporate social responsibility on tax avoidanceKeywords: corporate social responsibility disclosure, corporate governance, tax avoidance, GRI, Asean CG Scorecard, Cash ETR

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