Kinerja
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
PENGARUH MOTIVASI KERJA INTRINSIK DAN MOTIVASI KERJA EKSTRINSIK TERHADAP KINERJA KARYAWAN (STUDI PADA PT. ANGKASA PURA I BANDAR UDARA INTERNASIONAL AHMAD YANI SEMARANG)
Linawati Linawati
KINERJA Vol. 18 No. 1 (2014): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta
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DOI: 10.24002/kinerja.v18i1.519
Work motivation is one of the important factors that can influence dan improve of employees’ performance. This research is intended to analyze the influence of intrinsic work and extrinsic work motivation on the performance of the employees. The respondents consist of 60 employees of PT. Angkasa Pura I in Ahmad Yani International Airport, Semarang. The questionnaires are used to collect data from the respondents. Forty five (45) items of the questionnaires are used to measure the variable of intrinsic work motivation, extrinsic work motivation and performance of the respondents. The data were analized with multiple regression analysis. The result of the study indicates that: (i) intrinsic work motivation and extrinsic work motivation has positive significant influence on the employees’ performance (ii) intrinsic work motivation has no dominant influence on the employees’ performance.Keywords: intrinsic work motivation, extrinsic work motivation, employees’ performance
MANAJEMEN LABA PADA BANK SYARIAH DI INDONESIA: PERAN KOMITE AUDIT DAN DEWAN PENGAWAS SYARIAH
Tulus Suryanto
KINERJA Vol. 18 No. 1 (2014): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta
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DOI: 10.24002/kinerja.v18i1.520
This study examined the role of the audit committee and the shari’ah supervisory board on earnings management in islamic banks in Indonesia. Research on islamic banking industry in Indonesia. The data used in this study were derived from secondary data that is derived from the quarterly reports of banking in the year 2010 to 2012. This study is an empirical test using secondary data. Results of the study confirms the two hypotheses were examined: the size of the audit committee in preventing acts earnings management in islamic banks significant positive effect. this is attested by p value 0.008; 2; The size of the shari’ah supervisory board was not able to reduce the amount of earnings management in islamic banks. Based on the results of hypothesis testing found that the variable sharia supervisory board has no effect. This may be due to the shari’ah supervisory board to meet the regulations of Bank Indonesia only. Keywords: audit committee, shari’ah supervisory board and management profit
OPTIMIZING THE INDUSTRY MIX OF INDONESIAN PORTFOLIOS
Roberto Akyuwen;
Ray R Boffey;
Robert John Powell;
Krisna Wijaya
KINERJA Vol. 18 No. 2 (2014): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta
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DOI: 10.24002/kinerja.v18i2.521
Portofolio pada umumnya dioptimalkan dengan menggunakan standar deviasi return. Studi ini mengeksplorasi berbagai metode alternatif untuk mengoptimalkan bauran industri dalam portofolio di Indonesia. Penulis menggunakan dua alat ukur untuk membantu investor menghindari volatilitas ekstrim yang tidak dapat ditangkap oleh standar deviasi. Dua alat ukur tersebut adalah Value at Risk (VaR) dan Conditional Value at Risk (CVaR). VaR mengukur risiko pada batasan yang lebih tinggi daripada standar deviasi, biasanya pada tingkat kepercayaan 95% atau 99%. CVaR berhubungan dengan tingkat risiko yang paling ekstrim, yaitu risiko yang tidak ditangkap oleh VaR. Penulis menggunakan metode parametrik (untuk distribusi normal) dan non-parametrik untuk VaR dan CVaR. Untuk menjelaskan berbagai keadaan ekonomi, digunakanlah data pra-krisis ekonomi global, pada saat krisis ekonomi global dan pasca krisis ekonomi global. Dengan menggunakan pengoptimal risiko ekstrim ini, diharapkan dapat membantu investor untuk menghindari saham-saham yang berisiko tinggi. Volatilitas ekstrim juga merupakan indikator potensi masalah dalam sebuah industri, dan studi ini diharapkan dapat memberikan informasi yang penting mengenai kinerja dan risiko berbagai sektor pasar di Indonesia bagi para kreditor, regulator dan pemerintah. Kata Kunci: portofolio, bauran industri, value at risk, conditional value at risk.
PENGARUH SERVQUAL TERHADAP LOYALITAS NASABAH DENGAN KEPUASAN SEBAGAI PEMEDIASI STUDI PADA BANK DAERAH DI YOGYAKARTA
Purwani Retno Andalas;
Alfa Santoso B Putra
KINERJA Vol. 18 No. 2 (2014): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta
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DOI: 10.24002/kinerja.v18i2.524
This study aims to analyze the impact of servqual to customer loyalty with customer satisfaction as the intermediary variable on regional bank BPR and BPD in Yogyakarta. Simple regression, multiple regression, and path analysis are used as the analysis tools. This study indicates that servqual significantly affects to customer satisfaction, customer loyalty of regional bank. Furthermore, customer satisfaction also significantly affects to customer loyalty of regional bank and the interaction of servqual impact to customer loyalty moderated by customer satisfaction.Keywords: servqual, customer satisfaction, customer loyalty, regional bank
ANALISA PERBEDAAN ECO-FRIENDLY ATTITUDE DAN ECO-FRIENDLY INTENTION ANTARA TURIS LOKAL DAN TURIS ASING TERHADAP GREEN
Regina Jokom;
Monika Kristanti
KINERJA Vol. 18 No. 2 (2014): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta
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DOI: 10.24002/kinerja.v18i2.525
The increasing concern for environmental degradation caused many people to pay more attention to the green practice in the industry including hotel. Majority of hotel chains have adopted environmental programs and labeled as green hotel. This study examines the significant differences between local tourist and foreign tourist regarding ecofriendly attitude and eco-friendly intention toward green hotel. Questionnaires were distributed to 120 localtourists and 120 foreign tourists In Juanda International Airport Surabaya. The study reveals that there are significant differences in severity of environmental problems, intention to stay, intention to spread positive word of mouth, and intention to pay extra for green hotel between local and foreign tourist.Keywords: eco-friendly attitude, eco-friendly intention, green hotel, hospitality
ANALISIS PROSES SUKSESI PERUSAHAAN KELUARGA STUDI PADA PT PUTERASEAN
Marcus Remiasa;
Shelvy Anggraini Wijaya
KINERJA Vol. 18 No. 2 (2014): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta
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DOI: 10.24002/kinerja.v18i2.526
Family business is a type of business which is most developed and dominant in the era of globalization. Family business becomes one of the factors that affect the economy of a country (Poza, 2010), as the existenceof family business that should be maintained. Most of the family businesses in Indonesia have not planned their succession well. This study aims to determine what processes are carried out by PT. Puterasean for companysuccession and also to find out the performance of the company after the succession. This study uses qualitative methods. The data used is primary data which is obtained through interviews. The data validity is tested usingtriangulation techniques. The results show that PT. Puterasean processes a succession through phases of activity that are: the choice of successor candidates, development, and learning prospective successor, involvingprospective successor in the company’s activities, evaluation and impact on the company’s successor. This study shows that the succession was going well and the involvement of the prospective successor had positiveimpact on the company as evidenced by the wide range of changes and improvement programs as well as increase the company’s revenue.Keywords: the family business, process succession, succession post, ACE MAN
CORPORATE GOVERNANCE DAN FINANCIAL DISTRESS PADA KECEPATAN PUBLIKASI LAPORAN KEUANGAN
I Gusti Ayu Nyoman Budiasih;
P. Dwi Aprisia Saputri
KINERJA Vol. 18 No. 2 (2014): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta
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DOI: 10.24002/kinerja.v18i2.527
This study aims to determine the effect of corporate governance consisting of independent board, audit committee, managerial ownership and institutional ownership, and financial distress on speed publication offinancial statements. This study uses data on manufacturing companies listed in Indonesia Stock Exchange in 2012-2014. The samples in this study use a non-probability sampling with purposive sampling aproach. Thenumber of observations in this study is 102 samples of the study. The data analysis technique used is multiple linear regression analysis. Based on the analysis it is concluded that the independent board, audit committee,institutional ownership, and financial distress has no effect on the speed of publication of financial statements. While the managerial ownership gives a positive effect on the speed of publication of financial statements.Keywords: corporate governance, financial distress, publication speed,managerial ownership
TIPE PEMISAHAN DAN PENGARUHNYA TERHADAP NILAI ASET BANK UMUM SYARIAH HASIL PEMISAHAN
M. Nur Rianto Al Arif
KINERJA Vol. 18 No. 2 (2014): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta
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DOI: 10.24002/kinerja.v18i2.528
The objective of this research is to analyze the impact of spinoff type to total asset in spinoffs banks.The analysis technique used in this paper is panel regression with fixed effect model. The result shows that thespinoff type didn’t have an influence to total asset in spinoffs banks. This research also shows that the spinoffpolicy is to be evaluated because the economy of scale from the existing Islamic business units is still small. Thespinoff policy is one of the business strategies that can be done to develop the Islamic banking industry, but thispolicy is not the final goal of Islamic banking industry. The most important thing today is to create a healthy andcompetitive Islamic banking industry.Keywords: spinoff type; panel regression; islamic banks, bank asset
PAJAK EKSPOR, PERTUMBUHAN EKONOMI, DAN PENDAPATAN: KASUS AGROINDUSTRI DI INDONESIA
Lestari Agusalim
KINERJA Vol. 18 No. 2 (2014): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta
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DOI: 10.24002/kinerja.v18i2.529
This research aims to analyze whether export tax policy and the policy of productivity increment of agro industry based upstream and downstream sectors can increase real GDP growth, agro industry output, andhousehold income. The model used in this research is a comparative static Computable General Equilibrium (CGE) model. The data used are from the 2008 Input-Output Table, the 2008 System Accounting Matrix (SAM)Table, and other relevant suporting sources. The three simulations conducted in this research are: (1) export tax policy on agro industry’s upstream sector (SIM1), (2) export tax and productivity increment policies on agro industry’s upstream sector (SIM2), and (3) export tax and productivity increment policies on agro industry’s upstream and downstream sectors (SIM3). The three simulations will be adjusted to the government’s policies to suport agro industries’ downstream. SIM1 has negative effect on real GDP and only increases agro industry output in certain sectors only. SIM2 and SIM3 have positive effect on real GDP and increases agro industryoutput. All simulations increase non-agricultural household incomes, and decrease agricultural household incomes.Keywords: agroindustry, export tax, real GDP, household income
SHAPING OF SECURITY POLICY IN AN INDONESIAN BANK: INTERPRETING INSTITUTIONALIZATION AND STRUCTURATION
M. Faisal Nasution;
Gurpreet Dhillon;
Roberto Akyuwen
KINERJA Vol. 19 No. 1 (2015): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta
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DOI: 10.24002/kinerja.v19i1.530
Studi ini meneliti pembentukan kebijakan keamanan pada sebuah bank di Indonesia dengan menggunakan teori institusional dan struktural sebagai kerangka teoritis. Penelitian mengenai keamanan sistem informasipada umumnya kurang memperhatikan aspek-aspek sosial dalam perancangan dan pelaksanaan kebijakan keamanan. Penelitian ini menggunakan studi kasus dengan sebuah bank pemerintah di Indonesia sebagai unit analisis. Kasus ini dipilih karena terjadinya peristiwa penjebolan sistem keamanan pada saat penelitian ini dilakukan. Studi kasus ini membahas mengenai bagaimana kebijakan keamanan dibentuk dan pelajaran penting apa saja yang dapat ditarik dari sudut pandang teori institusional dan stukturasi. Hasil penelitian ini menunjukkan peranan penting dari sebuah desain sistem yang baik dan bagaimana faktor-faktor sosial dan politik dipertimbangkan ketika merencanakan kebijakan keamanan. Kontribusi yang diberikan oleh hasil penelitian ini,antara lain adalah, menunjukkan bagaimana teori institusional dapat digunakan untuk menjelaskan bagaimana kekuatan institusional mempengaruhi desain dan penggunaan kebijakan keamanan.Kata Kunci: keamanan dan privasi sistem informasi, kebijakan keamanan, teori institusional, teori strukturasi