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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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IMPLEMENTING TOTAL PRODUCTIVE MAINTENANCE (TPM) IN MALAYSIAN MANUFACTURING ORGANISATION: AN OPERATIONAL STRATEGY STUDY One Yoon Seng; Muhamad Jantan; T Ramayah
KINERJA Vol. 9 No. 1 (2005): 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.v9i1.899

Abstract

Total Productive Maintenance (TPM) has been recognized as one of the significant operation strategy to regain the production losses due to equipment inefficiency. Many organizations have implemented TPM to improve their equipment efficiency and to obtain the competitive advantage in the global market in terms of cost and quality. In the implementation of TPM in a manufacturing organization, both Human-oriented and Process-oriented Strategy has been identified as critical success factors. This paper, therefore, focuses on the two TPM operational strategies, which is posited, will improve the extent of TPM implementation in manufacturing organizations. This study is an attempt to look at the TPM implementation from the perspective of a developing country such as MalaysiaKeywords: total productive maintenance, strategy, manufacturing, Malaysia
PENGARUH EARNINGS MANAGEMENT TERHADAP KINERJA Aida Ainul Mardiyah
KINERJA Vol. 9 No. 1 (2005): 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.v9i1.900

Abstract

This research is aimed at giving empirical evidence that earning management does influence performance. The 153 sample from 1997 to 2001 is determined by using stratified random sampling. Multiple regression analysis is used to test hypotheses based on this archival data. The result of the analysis shows that earning management influences performance. This is in line with Barnea et al. (1976), Mones (1987), Ilmainir (1993), Hapworth (1953) in Ashari et al. (1994), Arhibald (1967) in Ashari et al. (1994), Ashari et al. (1994: 292), Zuhroh (1996), Jin (1997), Godfrey and Jones (1999), Defond and Jiambalvo (1994) in Scott (2000), Sweeney (1994) in Scott (2000), Ghofar (2001), Tarjo (2002), and Mardiyah (2003) which also conlude that earning managementinfluences performance.Keywords: earnings management, performance, stratified random sampling.
ANALISIS HUBUNGAN ANTARA BERBAGAI DIMENSI SIKAP INDIVIDUAL DALAM MENGELOLA KELUARGA DAN KARIER Nuryati Nuryati
KINERJA Vol. 9 No. 1 (2005): 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.v9i1.901

Abstract

This research aims to analyze relationship between individual attitude to the managing family and career. This study is based on Sander M. M., Lengnick-Hall, C. A., Lengnick-Hall, M. L., & Steele-Clapp, L. (1998) study. Data for this study were provided by 217 students of the last level of Universities taken from state and private Universities at Yogyakarta. Individual attitude is measured by using CFAM from Sander et al. (1998). Response rate of this study was 95,2%. The data were analized by correlationanalysis. This study found eight important results. First, spousal supports and dominances, is positively corrrelated with other scales. Second, for the males and females, is positively correlated significantly between spousal suppports and balances. Third, for the males, is positively correlated significantly between family focus and career focus, whereas it was not for the females. Fourth, for the males, is positively correlated significantly between career focus and balances, whereas it was not for the females. Fifth, for the males, is positively correlated significantly between independences and family focus, whereas it was not for the females. Sixth, for the males and females, is significantly uncorrelated between independences and career focus. Seventh, for the males and females, is significantly uncorrelated between independences and dominances. Eighth, for the males and females, is significantly uncorrelated between independences and spousal supports.Keywords: individual attitude, CFAM(career-family attitudes measures), correlation analysis.
COMPUTER ANXIETY DAN KEAHLIAN END USER COMPUTING DALAM PENGGUNAAN TEKNOLOGI INFORMASI Rustiana Rustiana
KINERJA Vol. 9 No. 1 (2005): 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.v9i1.902

Abstract

In the digital era, one of negatif impact is computer anxiety. But, one of the future trend in information technology is the increase end user capabilities to use and interact with the computer. In the other words there will be a decrease in computer anxiety and an increase in capabilities to use the computer. Capabilities to use the computeris as well as a proxy in computer self efficacy. The purpose of the studi is to investigate the effect about of computer anxiety on computer self efficacy end users computing. Questionaire has distributed to 149 management information system as a respondent. Data was analysed by dimple regression and the result supported the hipotesis. Implication of the study is to improve the computer learning to process of computer of the student.Keywords: computer anxiety, computer self efficacy, end user computing
STASIONERITAS DAN KOINTEGRASI NILAI PASAR, NILAI BUKU DAN RESIDUAL INCOME UNTUK MENENTUKAN NILAI PERUSAHAAN: PENGUJIAN MODEL OHLSON (1995) I Wayan Suartana
KINERJA Vol. 9 No. 1 (2005): 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.v9i1.903

Abstract

This paper investigates the time-series properties of the Ohlson (1995) model and examines their implications for empirical studies thet use time-series data. Time-series properties that examined is stationarity and cointegration. Based on a sample of 16 firms with complete quarterly data from 1990 to 2001, we show that alternative hypothesis that market value, book value and residual income are stationarity most of the sample firms. More importantly, book value and residual income cointegrate market value for 69 percent of sample firms.Keywords: Measurement Perspective, Model Ohlson, Stationarity, Cointegration.
SUPPLIER RELATIONSHIP MANAGEMENT DALAM PENDEKATAN CONTIGENCY DAN BEST PRACTICE Elisabeth Supriharyanti
KINERJA Vol. 9 No. 1 (2005): 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.v9i1.904

Abstract

The supplier relationship is one important type of cooperation between and among firms. Supplier relationship management (SRM) is a part of the overall supply chain management process. Over the past several years, there has been significant shift in the way organization approach supplier relationship management. Recent year have seen an increased interest and involvement in partnership model. Several authors said that partnersip will deliver superior performance. The “best practice” model of supplier management is based on intepretation of the succesfull Japanese automaker Toyota. But empirical evidence suggested that the arm’s length model is still common inpractice. Some theoretical writing has supported a contingency approach. The paper defines conceptof SRM, theoretical foundation and shifting on SRM. This paper also presents debate from bestpractice and contingency approach.Keywords: Supplier Relationship Management, Shifting on SRM, Contigency Approach, BestPractice Approach
PENGARUH KETERSEDIAAN PRODUK, EFISIENSI WAKTU, HARGA, DAN KENYAMANAN TERHADAP FREKWENSI PEMBELIAN PRODUK MELALUI INTERNET Amat Komari
KINERJA Vol. 9 No. 1 (2005): 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.v9i1.905

Abstract

The purpose of the research is to figure out if such aspects as forms, times, process, and comfort influence the purchase frequency on products sold over the internet, in terms of individual purchace as well as the group one. Regression analysis it is found that the product availability, time efficiency, cost and comfort altogether influence the product purchasing frequency sold over internet. Individualy the product availability gives little influence to the non durable product purchasing frequency sold over internet. The time efficiency gives little influence to the non durable product purchasing frequency sold over internet, the price gives a strong influence to the non durable products purchasing frequency sold over internet), comfort gives strong influence to non durable products purchasing frequency sold over internet but it gives little influence to durable products purchasing frequency sold over internet), the product availability gives little influence to the durable products. the time efficiency gives little influence, The price gives strong influence.Keywords: Product, Price, Frequency, E-commerce
Meneropong Indonesia 2020: Pemikiran dan Masalah Kebijakan Rini Setyastuti
KINERJA Vol. 9 No. 1 (2005): 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.v9i1.906

Abstract

BEDAH BUKUJudul Buku :Meneropong Indonesia 2020: Pemikiran dan Masalah KebijakanPenulis : Soegeng Sarjadi dan Sukardi RinakitPenerbit: PT Meta Adi CitrakreasiWaktu Penerbitan: Januari 2004Tebal: v + 311 halaman: 2 bagian, 11 bab
KEPEMILIKAN INSTITUSIONAL SEBAGAI PEMONITOR MANAJEMEN LABA MELALUI PEMILIHAN AUDITOR BERKUALITAS Endang Raino Wirjono
KINERJA Vol. 9 No. 2 (2005): 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.v9i2.907

Abstract

The objective of this study is to investigate the impact of institutional investors and auditquality (measured by industry market share) on earnings management (measured by discretionary accruals). Empirical researches provide evidence that firms execute income increasing or decreasing discretionary accruals in financial statement. To test alternative hypothesis, the study uses manufacturing companies listed in the Jakarta Stock Exchange during 2000-2002. There are 88 samples, which are collected from manufacturing companies. Results of this study indicated that institutional investors have significant impact on earnings management. However, this study can not support that auditor quality have interaction effect on the relationship between institutional investors and earnings managementKeywords: institutional investors, earnings management, audit quality
PENGARUH PARTISIPASI ANGGARAN, PERSEPSI KEADILAN DISTRIBUTIF, KEADILAN PROSEDURAL, DAN GOAL COMMITMENT TERHADAP KINERJA DINAS I. G. K. Ulupui
KINERJA Vol. 9 No. 2 (2005): 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.v9i2.908

Abstract

This research examined the effects of budget participation on performance of offices on duty in Badung Regency. The offices turned out to be executive elements of local government directly involved in budget preparation and served as a working unit providing public services. Furthermore, the research looked for the effects of the distributive and procedural justice perception, and goal commitment on the performance. Samples taken in the research involved offices in Badung Regency. Unit analysis were the heads of the offices, since they were mostly involved in budget processing in the offices. Data were collected through questionnaires and interviews. Out of 87 questionnaires sent, only 79 could be processed in a regression method. The results showed that budget participation had a significant effect on performance. This research also proved that justice perception, especially procedural justice, showed a positive and significant effect, while distributive justice perception showed an in-significant effect. It indicates that the higher justice perception, the higher performance of offices. On the other hand, the relationship between goal commitment and budget participation was negative and significant. It is not in line with the research of Wentzel (2002), and Locke & Latham (1990), which said that individual’s performance would be better when it had a commitment to reach special goals.Keywords: budget participation, distributive justice, procedural justice, budget performance.

Page 39 of 63 | Total Record : 630

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