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INDONESIA
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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STRUKTUR PASAR DAN KINERJA INDUSTRI TEKSTIL DAN PRODUK TEKSTIL (TPT) INDONESIA TAHUN 2007-2010 Florentina Florentina; Y.Sri Susilo
KINERJA Vol. 16 No. 2 (2012): 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.v16i2.366

Abstract

This research aims to identify and analyze the market structure and the performance of Indonesian textileindustry in 2007-2010. Model and tools that used in this research are CR4 to analyze market structure,economic value added (EVA) to analyze performance and pooled data regression to analyze whether themarket structure affect the performance. Secondary data is used, in the form of time series and cross sectiondata contained in the annual report of 16 textile companies listed on Indonesia Capital Market, with observationperiod 2007-2010.The results of this research indicate that Indonesian textile industry market structure is tight oligopoly.Overall, Indonesian textile industry in 2007-2010 was able to produce economic value added. This conditionindicates that the performance of Indonesian textile industry is good enough. This research uses fi xed effectmodel in the pooled data regression analysis. The result of this analysis indicates that the market share(MS) variable as proxy of market structure is signifi cantly have negative effect to the EVA variable as proxy ofperformance. This effect is caused by a large market share that led to ineffi ciency in the companies and the oldindustrial machinery results on the decreasing productivity.Keywords: Market structure, performance, textile industry, economic value added, market share.
PENERIMAAN AUDITOR TERHADAP UNDER-REPORTING TIME Ceacilia Srimindarti; Elen Puspitasari
KINERJA Vol. 17 No. 1 (2013): 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.v17i1.367

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 COMPARISON OF PERFORMANCE AMONG NINE BIGGEST BANKS IN INDONESIA BEFORE AND AFTER THE IMPLEMENTATION OF INDONESIA BANKING ARCHITECTURE Krisna Wijaya; Roberto Akyuwen
KINERJA Vol. 17 No. 1 (2013): 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.v17i1.368

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.
FLUKTUASI HARGA MINYAK DUNIA DAN PENCAPAIAN SUSTAINABILITAS FISKAL INDONESIA Sri Suharsih
KINERJA Vol. 17 No. 1 (2013): 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.v17i1.369

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)
ANALISIS FAKTOR PENENTU NIAT BERWIRAUSAHA MAHASISWA UNIVERSITAS SEBELAS MARET Asri Laksmi Riani; Heru Irianto; Agus Widodo
KINERJA Vol. 17 No. 1 (2013): 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.v17i1.370

Abstract

The objective of research is to fi nd out the determinant factor of Student Entrepreneurship Intention inSebelas Maret University (UNS) and how such the factors interrelated, so that it is expected that from thisresearch there will be found further development of entrepreneurship education program toward the creationof entrepreneur from the campus that in turn will encourage the nation’s progress and competitiveness. Thenumber of sample was determined by individual faculties consisting of 35 respondents, with the total sample of315 respondents, so that it met the data feasibility minimum criteria with structural equation model (SEM).The result of research shows that the subjective norm (family or friend), positive attitude to entrepreneurshipand UNS’s institutional support are the determinant factors supporting the UNS’s student intention to haveentrepreneurship. The implication of research in the future is that there should be classifi cation among thebusiness and non-business students; and geographical coverage expansion between the university withinindustrial area and that far from industrial area.Keywords: Subjective norm, attitude, intention, having entrepreneurship, students
THE ROLE OF INTERNAL AND EXTERNAL CONTEXTUAL FACTORS ON FIRM’S RESOURCES-PERFORMANCE RELATIONSHIPS Lena Ellitan
KINERJA Vol. 17 No. 1 (2013): 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.v17i1.371

Abstract

The critical resources affect the power of company’s competitiveness. Management and business literaturehave limited knowledge and empirical research concerning the problems faced by the Indonesian manufacturingsector in relation to resources management, strategy, and environment issues. The broad objective of this studyis to investigate the effects of resources on performance in Indonesian manufacturing fi rms and to analyzesensitivity of the resource-growth relationship on the degree of competition, degree of uncertainty as well asfi rm’s characteristics. This study is conducted by distributing a set of structured questionnaires to the CEOs oflarge-scale manufacturing fi rms. Simple random sampling is used in this study in order to provide the least biasand offer most generalizability. This study indicates that for the Indonesian manufacturing fi rms to survive andto grow, they need not only to improve its production capacities but also technological capabilities. The effectsof fi rm’s resources on performance depend on contextual factors such as environment and business strategies.Keywords: Firm’s Resources, degree of competition, uncertainty, fi rm’s characteristic, fi rm’s performace.
THE EFFECT OF CONSUMER CONFUSION PRONENESS ON WORD OF MOUTH, TRUST, AND CUSTOMER SATISFACTION Malisa Rosadi; Fandy Tjiptono
KINERJA Vol. 17 No. 1 (2013): 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.v17i1.372

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.
MONEY NEXUS ANTARA PERKEMBANGAN FUNGSI UANG DAN DAMPAKNYA TERHADAP INFLASI DI INDONESIA Rudy Badrudin
KINERJA Vol. 17 No. 1 (2013): 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.v17i1.373

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
FOOD DEMAND IN YOGYAKARTA: SUSENAS 2011 Agus Widarjono
KINERJA Vol. 17 No. 2 (2013): 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.v17i2.374

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.
IMPACTS OF SUGAR IMPORT POLICY ON SUGAR PRODUCTION IN INDONESIA Agustinus Suryantoro; Albertus Magnus Susilo; Supriyono Supriyono
KINERJA Vol. 17 No. 2 (2013): 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.v17i2.375

Abstract

Production of sugar unful lled consumption of Indonesia society. The lack of consumption and productionhave ful lled by import. Assumption national consumption 2,7 million ton, Indonesia will import sugar in 2013predicted about 300.000 ton (Tempo.co, August, 21, 2012).The aims in general of this research are to understand the impact of sugar import policy on sugar production.Especially (1) to understand the factors that in uence sugar import price, (2) to understand impact of sugarimport price on sugar domestic price and (3) to understand the impact of sugar domestic price on sugarproduction.Model analysis of this research is Simultaneous Error Correction Model. This model can estimate the structuralparameter exactly (unbiased parameter) (Gujarati, 2010). Policy made on this research can be responsibly.The results of this research are shown that price of sugar import in uenced by world sugar price and thequantity of sugar imported and tariff is not. Price of domestic sugar in uenced imported sugar price. Anddomestic sugar price has in uence the sugar production.Import policy in sugar to ful ll lack of consumption and production will make decreased sugar domestic price.The decrease of sugar domestic price will impact on decrease of sugar production. That policy have dilemmaon consumption and production.Keywords: sugar imported, price of sugar imported, sugar domestic price, sugar production and policy dilemma.

Page 30 of 63 | Total Record : 630

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