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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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PENGARUH FAKTOR INTERNAL DAN EKSTERNAL TERHADAP KINERJA USAHA INDUSTRI KECIL DAN MENENGAH DI PURWOKERTO UTARA Wida Purwidianti; Tri Septin Muji Rahayu
KINERJA Vol. 19 No. 2 (2015): 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.v19i2.541

Abstract

AbstractThe purpose of this study is to test the internal and external factors that have an influence on theperformance of small and medium-sized industrial enterprises. The first hypothesis, which states that internalfactors have a positive impact on business performance is not fully supported. This is because of the threevariables that are internal factors; only one variable is a business strategy that has a significant positive effect.Meanwhile, two other variables, namely the value of entrepreneurship and technical aspects and operation haveno significant effect.The second hypothesis states that external factors have a positive impact on business performancewhich is also not supported. It can be seen from the results of statistical tests that found no evidence thataspect of the economy, government policy aspects, and aspects related to the role of institutions do not have asignificant impact on business performance.Keywords: internal factors, external factors, business performance, small business enterprise
PENGARUH KOMITMEN ORGANISASIONAL TERHADAP SENJANGAN ANGGARAN DENGAN IDEOLOGI ETIS SEBAGAI VARIABEL PEMODERASI HY. Sri Widodo
KINERJA Vol. 19 No. 2 (2015): 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.v19i2.542

Abstract

Dysfunctional Behavior, mainly Corruption, pervasively happens in Indonesia. Business people believe in “The Myth of Amoral Business”, in which the meaning of business is profit. The focus of business is to getmaximum profit because profit is perceived as an ultimate goal. Business people always separate business from ethical dimension. In budgeting, dysfunctional behavior manifests in the form of Budgetary Slack. Middle and Low level managers create slack in their budget proposals by underestimating revenues and overestimating expenses intentionally. The objectives of this behavior are anticipating uncertainties and increasing bonuses. Dysfunctional behavior can be weakened by strengthening Ethical Ideology of managers involved in budgeting. Managers with strong Ethical Ideology will behave in the best interest of the company as a whole;on the other hand, managers with weak ethical ideology will maximize their own interest in the expense of companies’ interest.The objective of this research is to examine the effects of organizational commitment on budgetary slack and the role of ethical ideology in moderating these two variables. For this purpose, the data are collected from 187 middle level and top level private company’s managers via questionnaire. The result of this research shows that Ethical Ideology weakens the effect of Organizational Commitment on Budgetary Slack.Keywords: organizational commitment, ethical ideology, dysfunctional behavior, budgetary slack
PENGARUH LINGKUNGAN KERJA NON FISIK TERHADAP KEPUASAN KERJA DOSEN TETAP STUDI PADA FAKULTAS KOMUNIKASI DAN BISNIS UNIVERSITAS TELKOM BANDUNG Astadi Pangarso; Vidi Ramadhyanti
KINERJA Vol. 19 No. 2 (2015): 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.v19i2.543

Abstract

The purpose of this study is to determine the influence of non-physical work environment on job satisfaction lecturer of the Faculty of Communication and Business at the University of Telkom Bandung. The independentvariable X of the study is non-physical work environment while the dependent variable Y is job satisfaction. The data are obtained by distributing questionnaires, sampling technique uses the saturation. The analytical method used is a simple linear regression analysis method.The research results prove that the non-physical work environment by 38.8% have influence on job satisfaction lecturer of the Faculty of Communication and Business, University of Telkom Bandung and theremaining 61.2% is influenced by other factors that are not observed in this study. In other words, there is a partial effect of non-physical work environment on permanent lecturers’ job satisfaction on the Faculty ofCommunication and Business, University of Telkom Bandung.Keywords: human resources, non-physical work environment, job satisfaction
Cover Kinerja Cover Kinerja
KINERJA Vol. 20 No. 1 (2016): 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.v20i1.691

Abstract

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GENDER, TINGKAT PENDIDIKAN DAN LAMA USAHA SEBAGAI DETERMINAN PENGHASILAN UMKM KOTA SURABAYA Romauli Nainggolan
KINERJA Vol. 20 No. 1 (2016): 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.v20i1.693

Abstract

AbstrakPenelitian ini bertujuan untuk menguji pengaruh perbedaan gender, tingkat pendidikan dan lama usaha terhadap penghasilan pemilik UMKM kota Surabaya. Oleh karena itu, peneliti akan menganalisa pengaruh perbedaan gender, tingkat pendidikan dan lamanya usaha terhadap penghasilan UMKM di Surabaya. Ada sekitar 3.947 pemilik UMKM yang dikelola oleh pemerintah kota Surabaya, namun tidak semua produktif. Untuk menganalisis data, pengumpulan data dilakukan melalui survei dan wawancara semi-struktural kepada pemilik UKM di Surabaya. Peneliti menggunakan analisis regresi logistik pada program SPSS dengan jumlah sampel 170 pemilik UMKM. Hasil penelitian menunjukkan bahwa perbedaan gender secara signifikan mempengaruhi pendapatan dari UKM. Tapi tingkat pendidikan dan usia bisnis tidak berpengaruh secara signifikan terhadap pendapatan UKM.Kata kunci: perbedaan gender, tingkat pendidikan, usia bisnis, UKM di SurabayaAbstractThe purpose of this research is to test the influence gender differences, level of education and business age to income of Small Medium Enterprises (SMEs) in Surabaya. This researcher will analyze the influence gender differences, the level of education and business agetowards the income of SMEs in Surabaya. There aremore than 3.947 SMEs managed by government of Surabaya, but they are not all productive. In order to analyze the data, the collection of data is done through survey and semi-structural interview to the owners of SMEs in Surabaya. The researcher utilizes ordinary logistic regression analysis SPSS program while the sample size is170 owners of SMEs. Results show that gender differencessignificantly influences the income of the SMEs.But level of education and business age not significantly influences the income of the SMEs.Key words: gender differences, level of education, business age, SMEs in Surabaya
PENGARUH KREDIBILITAS ENDORSER PADA NIAT BELI KONSUMEN DAN TINGKAT KEPERCAYAAN PADA IKLAN Daniel Yudistya Wardhana
KINERJA Vol. 20 No. 1 (2016): 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.v20i1.694

Abstract

AbstractThe use of celebrity endorser as a marketing communication strategy provides a higher degree of appeal and attention compare to non-celebrity endorser. Corporates invest high budget to promote their brand image through celebrity endorsement in order to transfer the celebrity attributes such as attractiveness, expertise and trustworthiness to their brand. Generally the result of this study are showing different influence from source of message that have high credibility and trusted. In the case of Sim Card Provider, the credibility of celebrity has attracted the consumer to buy the product but it is not the case with the Instant Coffee product, consumers tends to believe to non-celebrity.Keywords: Credibility; Celebrity and Non-Celebrity; Purchase Intention; Advertising BelievabilityAbstrakPenggunaan endorser selebriti dalam strategi komunikasi pemasaran menghasilkan tingkat ketertarikan dan perhatian yang tinggi dibandingkan endorser non-selebriti. Perusahaan menginvestasikan dana yang besar untuk menaikkan citra mereknya melalui endorser selebriti dengan tujuan agar tiga kriteria menarik, keahlian dan dapat dipercaya dapat disalurkan ke merek yang didukung. Secara umum hasil dari studi ini menunjukkan perbedaan pengaruh dari sumber pesan dengan kredibilitas yang tinggi dan dapat dipercaya. Dalam produk Sim Card, kredibilitas model selebriti dianggap menarik konsumen untuk membeli produk namun tidak dengan produk Kopi Instan, konsumen cenderung mempercayai model non-selebriti.Kata Kunci: Kredibilitas; Selebriti dan Non-Selebriti; Niat Beli; Tingkat Kepercayaan Pada Iklan
PENGUKURAN TINGKAT KESEHATAN DAN GEJALA FINANCIAL DISTRESS PADA BANK UMUM SYARIAH DI INDONESIA Junaidi Junaidi
KINERJA Vol. 20 No. 1 (2016): 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.v20i1.696

Abstract

AbstrakKondisi ekonomi yang tidak stabil menyebabkan perlunya kehati-hatian stakeholders untuk membuat keputusan ekonomi. Salah satu indikator yang digunakan adalah prediksi kebangkrutan. Tujuan penelitian iniuntuk mengetahui tingkat kesehatan dan kebangkrutan bank Syariah di Indonesia mengunakan model Grover, Altman, Springate dan Zmijewski serta tingkat keakuratannya serta perbedaan dari keempat modeng pengujian tersebut.Penelitian ini mengambil sampel seluruh bank Syariah di Indonesia tahun 2010 – 2014 kecuali Maybank Syariah. Hasil penelitian ini menunjukkan bahwa antara model Grover, Altman dan Springate terdapat perbedaan yang signifikan, namun hasilnya bisa digunakan untuk memprediksi kebangkrutan bank Syariah di Indonesia. Sedangkan model Zmijewski tidak bisa digunakan.Kata kunci: Stakeholders, Model Grover, Altman, Springate, ZmijewskiAbstractThis study aims to assess the financial condition of Islamic banking based on ratio analysis and the score given the economic conditions. so be greeting one consideration for stakeholders to take economic decisions. One indicator used is the prediction of bankruptcy. The purpose of this study to determine the level of health and bankruptcy Islamic bank in Indonesia using models Grover, Altman, Springate and Zmijewski and the level of accuracy as well as the difference of the fourth Modeng the test. This study took a sample of the entire Islamic bank in Indonesia in 2010 - 2014 except for Maybank Syariah. The results of this study indicate that among themodels Grover, Altman and Springate there are significant differences, but the results can be used to predict bankruptcy Islamic bank in Indonesia. While Zmijewski models can not be used.Key words: Stakeholders, Model Grover, Altman, Springate, Zmijewski
PERTUMBUHAN EKONOMI, KETIMPANGAN PEDAPATAN DAN DESENTRALISASI DI INDONESIA Lestari Agusalim
KINERJA Vol. 20 No. 1 (2016): 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.v20i1.697

Abstract

AbstrakPenelitian ini bertujuan untuk mengkaji pengaruh desentralisasi dalam mendistribusikan pendapatan nasional untuk mengurangi ketimpangan pendapatan di Indonesia. Data yang digunakan adalah data sekunder, yaitu PDB sebagai representasi pendapatan nasional dan data indeks gini sebagai representasi tingkat ketimpangan pendapatan dengan rentang waktu 1978-2015. Metode analisis menggunakan regresi linear dengan pendekatan OLS dimana Indeks gini digunakan sebagai variabel dependen, dan PDB sebagai variabel independen. Selain itu, terdapat variabel independen lainnya, yaitu variabel dummy desentralisasi yang berguna untuk mengetahui pengaruh desentralisasi terhadap ketimpangan pendapatan. Hasil analisis menunjukkan bahwa dari aspek ekonomi, desentralisasi belum mampu mendistribusikan pertumbuhan ekonomi untuk memperkecil ketimpangan pendapatan masyarakat.Kata Kunci: Pertumbuhan Ekonomi, Ketimpangan Pendapatan, DesentralisasiAbstractThis research aims to analyze the effect of decentralization on national income distribution and the reduce of income Inequality in Indonesia. This research used secondary data with gross domestic product (GDP) representing national income and gini index data representing income inequality from 1978 to 2015. An OLS Linear Regression approach was employed where the gini index was the dependent variable, and the independent variables were GDP and the Dummy for decentralization implementation. The result revealed that decentralization had not been able to distribute economic growth to minimize income Inequality.Keywords: Economic Growth, Income Inequality, Decentralization
IMPLEMENTASI PERDA 8 TAHUN 2010 TENTANG PENGALIHAN BPHTB UNTUK MENINGKATKAN PAD KABUPATEN JOMBANG Dwi Ermayanti
KINERJA Vol. 20 No. 1 (2016): 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.v20i1.698

Abstract

AbstrakBea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB) merupakan salah satu sumber pendapatan daerah. Pengalihan BPHTB menjadi pajak daerah diawali dengan perumusan kebijakan yang dituangkan dalam UU Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah. Penelitian ini bertujuan untukmengetahui implementasi UU NO. 8 Tahun 2010 serta mengetahui faktor-faktor yang mempengaruhi untuk meningkatkan PAD Kabupaten Jombang. Kesimpulan penelitian adalah Implementasi Perda No. 8 tahun 2010 tentang Pengalihan BPHTB, berhasil mencapai tujuannya yaitu meningkatkan PAD di Kabupaten Jombang. Peneliti berharap selanjutnya Pemerintah Kabupaten Jombang lebih menekankan lagi Peraturan Daerah BPHTB dan membuat kebijakan bagi wajib pajak yang melanggar peraturan yang ada.Kata kunci: BPHTB, PBB, Pajak dan Retribusi DaerahAbstractRegional autonomy has broad implications on the regional authority to explore and manage local revenue sources. Tax on Acquisition of Land and Building (BPHTB) is one source of local revenue. The BPHTB diversion becomes the local tax started by the policies formulation that set forth in Law No. 28, 2009 on Taxes and Retribution Regional. This study aims to determine the implementation of Law NO. 8 of 2010 on BPHTB to increase Jombang district PAD and determine the factors that affect the implementation of Law NO. 8 of 2010 on BPHTB, to improve Jombang district PAD. The conclusion of the study is the implementation of Regulation No. 8, 2010 on BPHTB diversion, succeeded in achieving its goal of increasing PAD in Jombang. The researchers hope to the Jombang District Government to emphasizes again the BPHTB Regional Regulation and create taxpayers policies for anyone violate the rulesKeywords: Tax on Acquisition of Land and Building, Taxes and Retribution Regional
OPTIMALISASI KINERJA KARYAWAN SARUNG TENUN DENGAN PENINGKATAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA Desy Herma Fauza
KINERJA Vol. 20 No. 1 (2016): 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.v20i1.700

Abstract

AbstrakPenelitian ini bertujuan untuk menganalisis kinerja karyawan pada industri sarung tenun di Pekalongan. Populasi dalam penelitian ini adalah 10 industri sarung tenun di kota Pekalongan dengan total responden sebanyak 105 karyawan dengan teknik purposive sampling. Analisis SEM digunakan untuk menganalisis pengaruh pelatihan kerja dan motivasi kerja sebagai variabel eksogen, kompetensi sebagai variabel intervening, dan kinerja sebagai variabel endogen. Hasil penelitian menunjukkan bahwa pelatihan kerja berpengaruh positif terhadap kompetensi, kompetensi berpengaruh positif terjadap kinerja, kompetensi memediasi hubungan antara pelatihan kerja dan kinerja, dan motivasi kerja berpengaruh positif terhadap kinerja.Kata kunci : Pelatihan Kerja, Kompetensi, Motivasi Kerja, KinerjaAbstractThis research aims to analyze the employee’s performance of woven sarong industries in Pekalongan. The population is 10 woven sarong industries in Pekalongan with a total respondents size of 105 weaving employees obtained using Purposive Sampling technique. SEM analysis was used to examine the effect of job training andwork motivation as the exogenous variable, competence as the intervening variable, and job performance as the endogenous variable. The results show that job trainning has a positive effect on the competence, competence has a positive effect on the job performance, the competence mediates the relationship between job training and job performance, and work motivation has a positive effect on the job performance.Keywords: Job Training, Competence, Work Motivation, Job Performance

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