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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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PAJAK EKSPOR, PERTUMBUHAN EKONOMI, DAN PENDAPATAN: KASUS AGROINDUSTRI DI INDONESIA Agusalim, Lestari
KINERJA Vol 18, No 2 (2014): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v18i2.529

Abstract

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
PENGARUH SERVQUAL TERHADAP LOYALITAS NASABAH DENGAN KEPUASAN SEBAGAI PEMEDIASI STUDI PADA BANK DAERAH DI YOGYAKARTA Andalas, Purwani Retno; Putra, Alfa Santoso B
KINERJA Vol 18, No 2 (2014): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v18i2.524

Abstract

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
DAMPAK STRUKTUR PASAR DAN EFSIENSI TERHADAP KINERJA BANK PEMBANGUNAN DAERAH Yudaruddin, Rizky
KINERJA Vol 19, No 2 (2015): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v19i2.540

Abstract

Conditions Regional Development Bank (BPD) in terms of Business Growth, Markets and Competitiveness within the last three years shows an alarming condition. The study aims to assess the impact of market structure and efficiency of the performance of the BPD in Indonesia. The data used is secondary data in the form of financial statements of banks BPD in 2004-2013. The analytical tool used in this research is panel data regression. The results found that the banking industry in particular BPD in Indonesia supports the traditional hypothesis that assumes that the concentration is a proxy of market power (market power). Variable efficiency is not significant positive effect on the performance.Keywords: market structure, efficiency, performance, regional development banks
DAMPAK KRISIS EKONOMI DAN MASUKNYA BANK UMUM PADA PASAR KREDIT USAHA MIKRO KECIL TERHADAP KINERJA BANK PERKREDITAN RAKYAT (BPR) DIY Lestari, Murti
KINERJA Vol 18, No 1 (2014): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v18i1.517

Abstract

The economic crisis and the entry of commercial banks in the small micro-credit market is estimated to have an impact on rural banks (BPR) business. By using time series data, and using performance measures such as the performance of rural banks lending, third-party funds (savings and deposits), lending rates, and spreads, the study concluded that the entry of commercial banks in the small micro-credit markets do not interfere (negative affect) the performance of BPR DIY. In terms ofthe economic crisis, the response performance of BPR DIY show mixed reactions. In terms of lending and third-party funds, the economic crisis actually makes BPRis able to raise his credit and increase the ability to collect deposits. While in the case of the determination of interest rates, the crisis negatively affect the interest rate (lower lending rates). Similarly, for a variable spread, the crisis also have negative impacts, which means that with the economic crisis, the ability of BPR take spread decreases.Keywords: rural bank, micro and small enterprises credit, crisis economy
ANALISIS JUMLAH KENDARAAN BERMOTOR DI DAERAH ISTIMEWA YOGYAKARTA (1990–2012) Wantara, I Agus
KINERJA Vol 19, No 1 (2015): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v19i1.535

Abstract

In the last few years, traffic congestions are often occurred in Yogyakarta. This situation is caused by the increasing number of vehicles in Yogyakarta.This study evaluates the effect of the gross regional domesticproduct (PDRB), the people of Daerah Istimewa Yogyakarta (JP), and region income (PD) to the number of vehicles in Daerah Istimewa Yogyakarta (JKB). The model consists of one behavioral equation: the number of vehicles equation. The estimation technique uses Ordinary Least Squares (OLS). MacKinnon, White, and Davidson test (MWD test) is used to choose between the two models: linear regression model or log-linearregression model.The sample covers observations for 23 years (1990 - 2012). The data are obtained from (1) Bank Indonesia (2) Badan Pusat Statistik DIY and various other sources. It is found that individually lnJP andlnPD are statistically significant (positive) except ln PDRB on the basis of (separate) t test. It is also found that on the basis of the F test collectively all the regressors have a significant effect on the regressand lnJKB.Keywords: the number of vehicles, traffic congestion, linear regression model, log-linear regression model.
SHAPING OF SECURITY POLICY IN AN INDONESIAN BANK: INTERPRETING INSTITUTIONALIZATION AND STRUCTURATION Nasution, M. Faisal; Dhillon, Gurpreet; Akyuwen, Roberto
KINERJA Vol 19, No 1 (2015): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v19i1.530

Abstract

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
ANALISA PERBEDAAN ECO-FRIENDLY ATTITUDE DAN ECO-FRIENDLY INTENTION ANTARA TURIS LOKAL DAN TURIS ASING TERHADAP GREEN Jokom, Regina; Kristanti, Monika
KINERJA Vol 18, No 2 (2014): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v18i2.525

Abstract

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
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL TERHADAP KINERJA USAHA INDUSTRI KECIL DAN MENENGAH DI PURWOKERTO UTARA Purwidianti, Wida; Rahayu, Tri Septin Muji
KINERJA Vol 19, No 2 (2015): Kinerja
Publisher : Faculty of 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 STRUKTUR KEPEMILIKAN DAN DEWAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI DI BEI TAHUN 2011–2013) Dewi, Laurensia Chintia; Nugrahanti, Yeterina Widi
KINERJA Vol 18, No 1 (2014): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v18i1.518

Abstract

The objective of this study is to examine the influence of management ownership, institutional ownership and board of independent commissioners on firm value. This study focus on consumer goods companies listed in Indonesia Stock Exchange in 2011 until 2013. Firm value in this study proxied by Tobin’s Q. Sampling techniques in the study conducted by purposive sampling technique. A total of 36 the consumer goods companies used as a sample. The technique of analysis of this study used multiple regression. The results of this study indicate that the variable that affect the firm value is board of independent commissioners. While variables that did not affect the firm value is management ownership and institutional ownership.Keywords: Firm value, management ownership, institutional ownership and board of independent commissioners.
PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA MELALUI AKTIVITAS RIIL Boedhi, Nico Radityo; Ratnaningsih, Dewi
KINERJA Vol 19, No 1 (2015): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v19i1.536

Abstract

This study examines the impact of audit quality on Real Earnings Management (REM). Real earnings management is defined as management actions that deviate from normal business practices, undertaken withthe primary objective of meeting certain earnings thresholds (Roychowdhury, 2006). One proxy is taken for real earnings management, while abnormal operating cash flows and proxy for audit quality are taken as the size of audit firm. Research samples are selected from the population of manufacturing companies listed in Bursa Efek Indonesia from year 2007 to 2011. Sample criteria is companies which have strong incentive to engage in real earnings management and 126 companies are selected. Multiple Regression Model has been applied for data analysis. It is found that impact of audit quality on real earnings management is positive. This result concludes that audit quality is not a warranty that a company’s financial statement is free from earnings management.Keywords: audit quality, earnings management, real earnings management, abnormal cash flow operation.

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