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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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The Influence of Financial Knowledge, Financial Attitude, and Personality on Financial Management Behavior on XYZ Islamic Boarding School Ponorogo Wardiansyah, Defri Ramadan; Indrawati, Nur Khusniyah
KINERJA Vol 25, No 2 (2021): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v25i2.4772

Abstract

The presence of financial technology that often offers and discounts impacting on individual consumptive attitudes, which often makes individuals experience a condition of a financial deficit. This study aims to analyze the effect of financial knowledge, financial attitudes, and personality traits on personal financial management behavior. The population of this research is the teaching staff at one of the Islamic boarding schools in Ponorogo City. The sampling technique used in this study is the saturated sampling technique with a sample size of 31 respondents. The data analysis technique in this study used the PLS structural equation model with the help of the SmartPLS 3.0 program. There is a significant positive effect between financial attitudes and personal financial management behavior.
Risk and Return Analysis in Indonesian Banking Industries Cakranegara, Pandu Adi
KINERJA Vol 25, No 2 (2021): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v25i2.4354

Abstract

The bank, like any other business entity, is an entity established for profit. There are risks involved to increase profit. The higher the yield to be obtained, the consequence is more increased the risk is borne. However, the banking industry is different from other sectors because banks are an industry whose survival is based on trust. Banks need to maintain the level of risk to avoid disruptions to the failure of their business operations. This study focuses on linking the operational risks borne by banks and bank profitability. Operational risk is seen from short-term operational risk, long-term operational risk, operational risk related to the bank's upper line, operational risk related to its bottom line, and operational risk associated with business scale. The research method used is quantitative research methods using statistics. The statistical method chosen is multiple linear regression because there are several independent variables with a dependent variable. The outcome of the multiple linear regression shows that risk management has a significant positive relationship with profitability. These findings indicate that bank operational risk management is not a burden that reduces profitability but instead increases profitability by reducing risk.
Real Exchange Rate Misalignment and Economic Growth Nexus: Evidence from Southern African countries Maziriri, Eugine Tafadzwa; Mutodi, Knowledge; Chuchu, Tinashe
KINERJA Vol 25, No 2 (2021): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v25i2.4401

Abstract

This paper investigates the link between real exchange rate misalignment and Southern African countries' economic growth. The study used panel data for 16 Southern African countries over 17 years. Generalized methods of moments (GMM) was applied to analyze the panel growth equation. The estimated results have suggested that the real exchange rate, real exchange rate misalignment, terms of trade, and foreign direct investment explains variation in income growth of southern African countries. The real exchange rate appreciation over the study period has adversely affected growth, whereas real exchange rate undervaluation suggests a positive impact on annual income growth. Unfavourable terms of trade were found to hurt growth, whereas foreign direct investment upsurge stimulates growth. Thus, policymakers in their respective African countries ought to diligently monitor real exchange rate misalignment in the foreign exchange market. An increase in real exchange rate overvaluation may adversely affect the trade and current account balances, which might ultimately hurt growth.
Reducing Spare Part Inventory Cost with Shortage Elimination through Probabilistic Economic Order Quantity Istiningrum, Andian Ari; Munandar, Laily Maudy; Sono, _
KINERJA Vol 25, No 2 (2021): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v25i2.4371

Abstract

Company Z had an inventory of fast moving spare parts where the demand pattern for these spare parts fluctuated every month and there were several months in which the demand was zero. In addition, company Z did not have a safety stock for these spare parts, so the risk of shortage for these spare parts was quite high. This study aimed to reduce fast moving spare part inventory costs and prevent the risk of shortage by determining the optimal order quantity and re-ordering time. The inventory control model used to determine the optimal order quantity was the Probabilistic Economic Order Quantity (Probabilistic EOQ). This model is appropriate to use in conditions of unstable demand and it requires the calculation of safety stock to prevent shortage.  Research data in the form of data on demand, lead time, purchasing cost, ordering cost, carrying cost, and shortage cost were collected through company documents. The data that had been collected was then processed using an excel spreadsheet. Demand forecasting for the next 12 months was carried out using the Croston method. Forecasting results were used as input in calculating the optimal order quantity on Probabilistic EOQ.  Furthermore, data processing was run by calculating the safety stock and reorder point. The total inventory cost with Probabilistic EOQ was calculated and compared with the company’s total inventory cost to determine whether Probabilistic EOQ is able to create inventory cost reduction. The results showed that Probabilistic EOQ enabled the company to reduce its inventory cost up to 57.85%.
Analyzing the Impact of Service Quality on Satisfaction in E-Banking Services- An Empirical Study S, Vijayanand; S, Logesh Kumar
KINERJA Vol 25, No 2 (2021): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v25i2.4593

Abstract

Customer satisfaction is now taking as a core issue in all the service oriented sectors and especially, banking institutions have considered this as a base point due to heavy competition and proffering higher services through digital and electronic mode. Even though they have offered better service, satisfaction level towards these E-banking services among the customers is not dynamic because of  not having adequate knowledge among them  in using these services which clearly reflected the under usage of customer knowledge management by the banking authorities. Taking into consideration, this study focusing the effect of E-Banking Services on customer satisfaction particularly in Public sector Banks of India through 667 customers selected through simple random sampling technique by getting the opinion through self administered questionnaire. Tools like Confirmatory Factor Analysis (CFA), Percentage Analysis, Karl Pearson’s Correlation, Multiple Regression Analysis, Comparing mean test were carried out and the result revealed that there existed a positive association between the factors under E-Banking Services and demographic variables too with the Customer Satisfaction and all factors were highlighted as a forecaster for Satisfaction.
THE INFLUENCE OF ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) AND ORGANIZATIONAL CULTURE ON THE PERFORMANCE OF EDUCATION EMPLOYEES AS MEDIATED BY JOB SATISFACTION (Survey at the Private University of Sleman Regency in Yogyakarta) Laras, Titi; Jatmiko, Bambang; Tri Nugroho, Fransiskus Joki Hartono
KINERJA Vol 25, No 2 (2021): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v25i2.4814

Abstract

UU No. 12 of 2012 concerning Higher Education, discusses universities that are formed and managed on a non-profit basis, called private universities. The difference between public and private, only the founders and managers, for the form of both are similar. Private Universities need competent human resources to manage themThis type of research is quantitative research. The population of this study was employees at a private university in Sleman Regency, Yogyakarta. The sampling technique that will be used is the proportional stratified random sampling method with a total sample of 130 people. The analysis used is Structural Equation Modeling (SEM) analysis.Based on the results of data analysis, the following conclusions are obtained: (1) Organizational Citizenship Behavior (OCB) has a positive effect on Employee Job Satisfaction; (2) Organizational Culture has a positive effect on Employee Job Satisfaction; (3) Organizational Citizenship Behavior (OCB) has a positive effect on the Performance of Educational Employees of Private Universities in Sleman Regency, Yogyakarta; 4) Organizational Culture has a positive effect on Employee Performance; (5) Job satisfaction has a positive effect on employee performance; (6) Job satisfaction is not able to mediate the effect of the variable Organizational Citizenship Behavior (OCB) on the Performance of Educational Employees at Private Universities in Sleman Regency, Yogyakarta; and (7) job satisfaction is not able to mediate the influence of organizational culture on employee performance Keywords: Organizational Citizenship Behavior (OCB), Organizational Culture, Job Satisfaction, Employee Performance
Analysis of Using e-Filing with The Implementation of Theory of Planned Behavior Lingga, Ita Salsalina; Eddy, Endah Purnama Sari; Dewi, Nunik Lestari; Saputra, Clairine Agelica Riona
KINERJA Vol 25, No 2 (2021): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v25i2.4657

Abstract

AbstractThis study aims to examine the impact of taxpayer’s intention toward using e-filing on actual e-filing usage. This research model based on theory of planned behavior that analyze behavioral attitude, subjective norm and perceived behavioral control as factors that affect taxpayer’s intention toward using e-filling and its impact on actual e-filling usage. Analysis of data uses Partial Least Square of Structural Equation Modeling (PLS SEM). Unit of analysis in this research are accounting lecturers from several universities in Indonesia. A total of 211 lecturers as an individual taxpayer responded to the survey using questionnaires. The result findings prove that attitude toward using e-filing, subjective norm, and perceived behavioral control significantly influence taxpayer’s intention to use e-filing and in the end it will give an impact on actual e-filing usage. Keywords  theory of planned behavior, intention toward using e-filing, subjective norm, perceived behavioral control, actual e-filing usage.
The Effect of Financial Distress, Company Size, and Audit Quality on the Going Concern Opinion Setiawan, Santy; ., Rapina; Carolina, Yenni; Hidayat, Kevan
KINERJA Vol 25, No 2 (2021): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v25i2.4795

Abstract

Since 2020, the Covid-19 pandemic has affected the Indonesian economy and the company's going concern. Therefore, the purpose of this study is to examine the factors that influence an auditor to issue a going concern opinion about a company, particularly the effect of financial distress, company size, and audit quality. Data was collected from property companies listed on the Indonesia Stock Exchange for three years, from 2018 to 2020, using financial statement data. Furthermore, logistic regression was used as the test tool to determine the effect of the independent variable on the dependent. The results showed that financial distress affects going concern opinion, while company size and audit quality do not.Keywords: Keywords: financial, quality, and going concern
The Effect of Brand Image, Brand Personality and Brand Awareness on Purchase Intention of Local Fashion Brand “This Is April” Naurah Tsabitah; Rila Anggraeni
KINERJA Vol. 25 No. 2 (2021): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v25i2.4701

Abstract

The fashion industry is one of the sectors in the creative economy. In 2019, the Indonesian Ministry of Industry revealed that the clothing industry recorded the largest export value. Therefore, business activists are competing to create local fashion brands and take steps to create purchase intention. This study aims to determine the impact of brand image, brand personality, and brand awareness on purchase intention Local Fashion Brand “This Is April” in Malang City. This is explanatory research type with a quantitative approach. The samples are 160 respondents. The sampling method is non-probability sampling with purposive sampling technique. The data collection method is questionnaire distributed online. This study used multiple linear regression analysis methods using IBM SPSS software. This study findings show that brand personality and brand awareness have a significant effect on purchase intention. Meanwhile, brand image has no effect on purchase intention. This study suggested that the company should maintain and increasing brand personality and brand awareness by, among others, following the fashion trends, project endorsement and collaboration with influencers to creat purchase intention. Keywords: Brand Image, Brand Persoanlity, Brand Awareness, Purchase Intention
THE INFLUENCE OF ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) AND ORGANIZATIONAL CULTURE ON THE PERFORMANCE OF EDUCATION EMPLOYEES AS MEDIATED BY JOB SATISFACTION (Survey at the Private University of Sleman Regency in Yogyakarta) Titi Laras; Bambang Jatmiko; Fransiskus Joki Hartono Tri Nugroho
KINERJA Vol. 25 No. 2 (2021): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v25i2.4814

Abstract

UU No. 12 of 2012 concerning Higher Education, discusses universities that are formed and managed on a non-profit basis, called private universities. The difference between public and private, only the founders and managers, for the form of both are similar. Private Universities need competent human resources to manage themThis type of research is quantitative research. The population of this study was employees at a private university in Sleman Regency, Yogyakarta. The sampling technique that will be used is the proportional stratified random sampling method with a total sample of 130 people. The analysis used is Structural Equation Modeling (SEM) analysis.Based on the results of data analysis, the following conclusions are obtained: (1) Organizational Citizenship Behavior (OCB) has a positive effect on Employee Job Satisfaction; (2) Organizational Culture has a positive effect on Employee Job Satisfaction; (3) Organizational Citizenship Behavior (OCB) has a positive effect on the Performance of Educational Employees of Private Universities in Sleman Regency, Yogyakarta; 4) Organizational Culture has a positive effect on Employee Performance; (5) Job satisfaction has a positive effect on employee performance; (6) Job satisfaction is not able to mediate the effect of the variable Organizational Citizenship Behavior (OCB) on the Performance of Educational Employees at Private Universities in Sleman Regency, Yogyakarta; and (7) job satisfaction is not able to mediate the influence of organizational culture on employee performance Keywords: Organizational Citizenship Behavior (OCB), Organizational Culture, Job Satisfaction, Employee Performance

Page 26 of 63 | Total Record : 630

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