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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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Full Print-Ready Version of Kinerja: Jurnal Bisnis dan Ekonomi JURNAL KINERJA
KINERJA Vol. 20 No. 2 (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.v20i2.844

Abstract

Dear AuthorsThis is a print ready version of KINERJA: Jurnal Bisnis dan Ekonomi.Please use it during waiting process of printed version available to spread. Best Regards, Editor in Chief
EFEK HALO DAN KEPUTUSAN AUDIT: STUDI EKSPERIMENTAL PENGUJIAN BENTUK DAN CARA PENYAJIAN INFORMASI Nico Octavian; Intiyas Utami
KINERJA Vol. 20 No. 2 (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.v20i2.845

Abstract

AbstractAuditors have limited cognitive in managing information. The form of information presented visually and non-visually can trigger halo effect. This study aims to investigate the accuracy of an audit judgment when the information is served visually and non-visually and the information presentation affects halo effect. This experimental design 2 x 2 between subjects in which 64-bachelor degree students of Accounting Department that assigned as an internal auditor. The result shows that the group who gets the treatment of information presentation in visual forms and order of information positive-negative triggers the positive halo effect and impact to an audit judgment with low accuracy.Keywords: Halo Effect, Information Presentation, Audit Judgement
ANALISIS HUBUNGAN POLITIK DAN DUKUNGAN ORGANISASIONAL DENGAN SIKAP KERJA, KINERJA, DAN PERILAKU CITIZENSHIP ORGANISASIONAL Fenika Wulani
KINERJA Vol. 8 No. 2 (2004): 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.v8i2.891

Abstract

This study examined relationship of organizational politics and support to job satisfaction, turnover intent, organizational commitment (affective dan normative), job performance and OCB; and to investigated whether politics could explained incremental variance in dependent variable beyond be explained by support, or vice versa. The sample was accountant staff those working at 15 Public Accountant Offices in Surabaya.The result show that politics were negatively related to job satisfaction, affective and normative commitment, job performance; positively related to turnover intent. Support was positively related to job satisfaction, affective and normative commitment; negatively related to turnover intent. Politics and support could explained incremental variance beyond each other.Keywords: organizational politics, job performance, politics support
PERANAN SEKTOR PUBLIK LOKAL DALAM PERTUMBUHAN EKONOMI REGIONAL DI WILAYAH SURAKARTA (1987-2000) Siti Aisyah Tri Rahayu
KINERJA Vol. 8 No. 2 (2004): 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.v8i2.892

Abstract

This paper’s aim is to explain the role of the local public sectors in regional economic growth in Ex-Residency of Surakarta. The question we ask in this paper is whether local taxes and local expenditures affect regional economic growth in Ex Residency of Surakarta. This question is very important in two respect. First, It would be especially interesting to know whether local government taxes and/or expenditures have had an impact on regional economic growth. An alternative view argues againts any such impact. Second, as local autonomy will soon be granted, local government need to understand the mechanism by which local taxes and expenditures affect the regional economy.The major finding in this paper area as follows. The role of local government in regional economic growth has been very significant. Local taxes and local revenues have a significant negative effect on local regional economic growth, while local government investment have a significant positive effect on regional economic growth. On the other hand, Local government consumption and labor force have no significant effect on regional economic growth. One of the crusial policy implication of this paper is that we must enhance the role of local government, local autonomy having been recently introduced. More specifically, the central government should transfer more revenue sources to its lower level local government through. For example, revenue sharing of national taxes.Keywords: local public sector, regional economic growth, regional economic gap.
PENGARUH PERILAKU PEMIMPIN TERHADAP KEYAKINAN BAWAHAN PADA KEPEMIMPINAN TRANSFORMASIONAL: SUATU PENDEKATAN MODEL SYNCRETICAL Linawati Linawati
KINERJA Vol. 8 No. 2 (2004): 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.v8i2.893

Abstract

This research is intended to analyze the influence of leader behavior on follower belief in transformational leadership based on syncretical model of charismatic/transformational leadership. There are three problems to discuss on this research: (i) What the displays empathy and dramatizes the mission of leader behavior has influence on the inspiration of follower?, (ii) What the projects self-assurence and enhances the leader’s image of leader behavior has influence on the awe of follower?, (iii) What the assures followers of their competency and provides followers with opportunities to experience success of leader behavior has influence on the empowerment of follower?The number of the respondent is 119 graduate students of Magister Management Program taken from three (3) state and private universities in Jogjakarta. The questionnaire developed by Behling and McFillen (1996) was used to collect the data. Eighteen (18) items are used to measure the variable of leader behavior and fifteen (15) items are used to measure the variable of follower belief. The data were analized by Multiple Regression Analysis.The result of this study indicate that: (i) the displays empathy of leader behavior has a positive and significant influence on the inspiration of follower, while dramatizes the mission of leader behavior has no influence on the inspiration of follower, (ii) projects self-assurence and enhances the leader’s image of leader behavior has a positive and significant influence on the awe of follower, (iii) assures followers of their competency and provides followers with opportunities to experience success of leader behavior has a positive and significant influence on the empowerment of follower.Keywords: Leader Behavior, Follower Belief, Transformational Leadership, Syncretical Model of Charismatic/Transformational Leadership.
LOYALTY & DISLOYALTY: SEBUAH PANDANGAN KOMPREHENSIF DALAM ANALISA LOYALITAS PELANGGAN Licen Indahwati Darsono
KINERJA Vol. 8 No. 2 (2004): 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.v8i2.894

Abstract

Marketer convinced that customer loyalty is a valuable asset for the company. But, in today marketplace managing customer loyalty is a daunting task. An understanding about customer loyalty concept is prerequisite for managing customer loyalty. Customer loyalty concept best understood with the composite approach; behavioral and attitudinal approach. Composite approach could make marketer to find out loyalty category andloyalty stages of the customers, loyalty’s antecedent and manage loyalty from that antecedent. Customer satisfaction is an antecedent of customer loyalty. But, some researchers argued that satisfaction and loyalty relationships is not linear. This statement is supported by the fact in the market, satisfied customers still defect, but several dissatisfied customers don’t switch. Therefore, analyzing customer loyalty required holistic view about customer loyalty, loyalty concept alone did not give marketer a comprehensive view in customer loyalty analysis. Marketers and researchers must pay attention to disloyalty.Key words: loyalty, disloyalty, satisfaction
ANALISIS KINERJA PERUSAHAAN PRE-SEASONED EQUITY OFFERINGS Heni Kurniawan; Ch. Rusiti
KINERJA Vol. 8 No. 2 (2004): 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.v8i2.895

Abstract

The aim of this research is to prove whether earnings management persists in prior to Seasoned Equity Offerings (SEO) at the Jakarta Stock Exchange. This research is conducted by comparing financial performances during periods before SEO of companies which execute seasoned equity offerings to those which did not. Samples for this research are companies listed in the Jakarta Stock Exchange during 1997 –2002. The hypothesis for this research is that the financial performances of companies executing SEO is higher than those companies not executing SEO. Proxy for SEO is the event of right issue. Current Ratio (CR), Debt Equity Ratio (DER), Return On Investment (ROI) ratio, Net Profit Margin (NPM) ratio, and Operating Profit Margin (OPM) ratio are used to assess financial performance. 47 companies make thesample of companies executing SEO during 1997 – 2002. For comparison, non-SEO companies are chosen from companies of similar industries and size as those of SEO companies.This research provides evidence that, on average, performances of companies executing SEO are higher than those companies not executing SEO, even though the difference is statistically insignificant. The conclusion for this research is that there are no significant financial performance differences between SEO companies and non SEO companies in the period prior to SEO. The indications of earnings management inthe event of SEO is found in a small numbers of companies.Keywords: Seasoned Equity Offerings, Right Issue, Earnings Management, and Jakarta Stock Exchange
ANALISIS STATIONERITAS BETA DI BURSA EFEK JAKARTA M. Fakhri Husein
KINERJA Vol. 8 No. 2 (2004): 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.v8i2.896

Abstract

This research tries to explore the issue of beta stationarity on Jakarta Stock Exchange. The tests indicate that the stationarity beta is dependent on the estimation interval. Investor will be better off using a longer estimation period. Understanding beta make it easier for investors to predict their future investments. By using 92 samples listed in BEJ, correlation analysis convey that beta tends not to stay in the same risk class from one period to the next.Keywords: Stasionarity, Beta, correlation coefficient
PENGARUH GOAL SETTING TERHADAP PERFORMANCE : TINJAUAN TEORITIS Surya Dharma Ginting; D. Wahyu Ariani
KINERJA Vol. 8 No. 2 (2004): 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.v8i2.897

Abstract

This article is the conceptual view of goal setting theory and effects of goal setting on individual performance. Goal setting is recognized, and is a major theory of work motivation. Difficult goals have consistently been shown to lead to higher levels of performance than easy goals. If there is no commitment, a goal can have no motivational effect. Goals are central to current treatments of work motivation, and goal commitment is a necessary condition for difficult goals to result in higher task performance.Keywords : goals, goal-setting theory, performance
Akuntansi Sektor Publik Akuntansi Keuangan Daerah Syukriy Abdullah
KINERJA Vol. 8 No. 2 (2004): 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.v8i2.898

Abstract

Penulis : Prof. Dr. Abdul Halim, MBA, Akt.Tahun/Edisi : 2004/Edisi Revisi.Halaman : 220 + xiv hal.Penerbit : Penerbit Salemba Empat, Jakarta.

Page 38 of 63 | Total Record : 630

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