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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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UJI BEDA MANAJEMEN LABA SEBELUM DAN SELAMA KRISIS DI INDONESIA I Putu Sugiartha Sanjaya; D. Agus Budi Raharjo
KINERJA Vol. 10 No. 2 (2006): 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.v10i2.929

Abstract

Scott (2000) explained patterns of earnings management as taking a bath and income minimization. Taking a bath can be made during periods of organizational stress or reorganization, including the hiring of a new CEO. If a firm must report a loss, management may feel compelled to report a large one. Consequently, it will write off assets, provide for expected future costs, and generally clear of decks. This will enhance the probability of future reported profits. Income minimization is similar to taking a bath, but fewer extremes. A politically visible firm may choose patterns during periods of high profitability. Policies that suggest income minimization include rapid write-offs of capital assets and intangibles, expensing of advertising and R&D expenditures. The objective of this study is to investigate which pattern of earnings management chosen by management during economic crisis in Indonesia. Therefore, there are differences on earnings management between before the economic crisis and during the economic crisis in Indonesia. To test the hypothesis of this study, data are collected from Jakarta Stock Exchange for manufacturing companies. There are 27 companies. The result of this study suggests that management is most likely to make income decreasing to taking a bath.Keywords: earnings management, economic crisis, taking a bath, and income minimization.
Bedah Buku : Intermediate Accounting Pratiwi Budiharta
KINERJA Vol. 10 No. 2 (2006): 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.v10i2.930

Abstract

BEDAH BUKUJudul Buku :Intermediate AccountingPenulis: Donald E. Kieso, Jerry J. Weygandt, dan Terry D. WarfieldPenerbit: John Wiley AsiaEdisi: 12 (dua belas)Waktu Penerbitan: 2007Tebal: xxxix + 1.371 halaman: 24 BabINTERMEDIATE ACCOUNTINGPratiwi BudihartaUniversitas Atma Jaya Yogyakarta
DEBIT CREDIT FRAMING EFFECT IN THE INVESTMENT ALOCATION DECISION Agustinus Mujilan
KINERJA Vol. 21 No. 2 (2017): 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.v21i2.948

Abstract

This study aims to test the effect of accounting information in the investment decision if information is framed in debit or credit. Also, this study attempts to develop or formulate the framing instruments that essenced in accounting debit credit concept. The quasi experiment is applied for undergraduate accounting students. Wilcoxon ranks test is applied to test the data. The results show that there are framing effects which asset information is more favorable than liabilities, revenue information is more favorable than asset, and equity information is more favorable than asset. There is a tendency that revenue information is more favorable than expenses. This research means that there is framing effect in the accounting information when information is given separately only debit or credit, it should be reduced by giving complete information of debit credit transactions.
Technical Efficiency of Soybeans Commodity Avi Budi Setiawan; Prasetyo Ari Bowo
KINERJA Vol. 21 No. 1 (2017): 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.v21i1.1031

Abstract

This research aims to find out the description of soybean farming in Grobogan Regency, the efficiency of technical, price, and economy on soybean systems. Grobogan Regency is a major soybean producer in Central Java and Indonesia.  Based on the research result, it reveals that soybean farming in Grobogan has still not been efficient yet in technic, price, and economy. It means that farmers have not been able to optimize the inputs to obtain the maximum output. This inefficiency condition occurs because the farmers are considered to use the production factors excessively. Besides damaging the nature, the use of excessive production factors also leads to increasing production costs but without maximal results. Therefore, it requires a series of attempts to give knowledge to the farmers in order to reach efficient conditions by hoping that potential to maximized profitKeywords: Efficiency, Soybean, Grobogan
Development Of Small Medium Entreprise With External, Internal, And Religiosity Factors In Islamic Banks Roikhan Mochamad Aziz
KINERJA Vol. 21 No. 1 (2017): 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.v21i1.1032

Abstract

The purpose of this research is to analyze the influence of external, internal and religiosity variable that proxies to inflation, Bank Indonesia Certificate Sharia (SBIS), Non Performing Financing (NPF) and Third Party Fund (DPK) to Small and Medium Enterprises Financing in the Islamic Bank in Indonesia. The data is used Time Series data periods of January: 2011 – March: 2016 from Statistic Banking of Indonesia by analyzed of Multiple Linear Regression and Hahslm method. The results of this research indicate that the variable Inflation, Bank Indonesia Sharia Certificate (SBIS), Non Performing Financing (NPF) and Third Party Fund (DPK) have partially influence to Small and Medium Enterprises Financing. This is showed by the value of Adjusted R Square of 60,7% while the remaining 39,3% influence by other factors. In this research showed Inflation, Non Performing Financing (NPF) and Third Party Fund (DPK) have a significantly and positive effect on the Small and Medium Enterprises Financing. Meanwhile, Bank Indonesia Sharia Certificate (SBIS) has no significantly effect on Small and Medium Enterprises Financing. Simultaneously, the overall independent variables have a significant influence to Small and Medium Enterprises Financing.Keywords: Inflation, SBIS, NPF, Islamic Banking.
Driving and Inhibiting Factors of Branchless Banking Technology Adoption in Rural Community Rosaly Franksiska; Yenny Purwati; Paskah Ika Nugroho; Arief Widodo
KINERJA Vol. 21 No. 1 (2017): 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.v21i1.1033

Abstract

This research is aimed to understand the perception of rural people toward Branchless Banking and to explore the factors that encourage them to adopt Branchless Banking technology in Indonesian context. Innovation diffusion theory was used in this research. Variables consisted of relative advantage, compatibility, complexity, trialability, and observability used to explore the perception of rural people toward Branchless Banking. Questionnaires were distributed to people in Kuncen village, Salatiga Indonesia. We found that relative advantage and complexity are factors that drive Kuncen village people to adopt Branchless Banking. Thus, compatibility, trialability, and observability are the inhibitors for Branchless Banking adoption.Keywords: Branchless Banking, mobile payment systems, technology adoption, financial inclusion
Impact of E-Service Quality on Customer Satisfaction and Loyalty Empirical Study in India Online Business Vijayanand Sundaram; D Ramkumar; Poorna Shankar
KINERJA Vol. 21 No. 1 (2017): 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.v21i1.1034

Abstract

Due to Globalization and advancement in technology, Electronic commerce business (e-Com) has witnessed an extensive growth together with enthusiastic competition. The intention of this study is to test the conceptual framework of customer perception on service quality online business and its impact on satisfaction and loyalty through e-commerce business and a sample of 539 respondents were selected through simple random sampling method in Tamilnadu State of India. The result revealed that there is a significant association found between the demographic variables like Marital Status, Gender and Awareness about email/internet operation of the customers and the e-service quality, Customer Satisfaction and Loyalty except with Educational qualification and Status of the Residing area.  The factors Responsiveness and Trust were highlighted as significant predictors for customer satisfaction and loyalty except Customization. Regarding the association between the customer satisfaction and loyalty, it is revealed that all the variables under satisfaction were significantly and positively associated with loyalty.Keywords: e-commerce, Retailers, Customer satisfaction, Customer Loyalty
Analytical Hierarchy Process Approach on Regional Product Competitiveness in Magelang, Central Java Didi Nuryadin; Jamzani Sodik
KINERJA Vol. 21 No. 1 (2017): 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.v21i1.1035

Abstract

This study aims to identify and analyze the data and information to determine the local featured products through the aspects of value-added, market expansion and production technology. The location is the town of Magelang in which there are many small and medium industries with a wide range of their products. The analytical tools used include common analytical technique used to determine a featured product. They are scoring, value chain and Analytical Hierarchy Process (AHP). The result of the study shows that the main criteria for weighting the featured products are competitive advantage, stakeholders' acceptance and societal benefits. Through all three criteria, there are three main local featured products becoming the. They are getuk (the result of processed cassava), kerupuk tahu (tofu crackers) and ceriping ketela (cassava crackers). Furthermore, through a comparative analysis of the criteria, it can be concluded that the product getuk can be considered as the Regional Industry Core Competence based featured product from Magelang.Keywords: Analytical Hierarchy Proces, Regional Product, Competitiveness
Factors That Affect Profitability of Banks Comparative Study between Indonesian and Hong Kong Farah Margaretha; Adisty Adisty
KINERJA Vol. 21 No. 1 (2017): 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.v21i1.1036

Abstract

The problem of this research was the influence of liquidity risk, net credit facilities to total assets ratio, total investment to total assets ratio, total equity to assets ratio, net credit facilities to total deposits ratio, cost to income ratio, and bank size toward return on assets. The objective of this research was to identify the factors that influence return of assets of banks listed in Indonesia Stock Exchange and Hong Kong Stock Exchange over the period 2012-2015. The methodology of this research was multiple linear regression which is tested by using classic assumption. Sample in this research were 27 Banks listed in Indonesia Stock Exchange and 13 Banks listed in Hong Kong Stock Exchange over period 2012-2015. Finding and contribution in this research were liquidity risk, total equity to assets ratio, net credit facilities to total deposits ratio, cost to income ratio, and bank size have influence toward return on assets of banks in Indonesia. Meanwhile, net credit facilities to total assets ratio and total investment to total assets ratio do not have influence toward return on assets of banks in Indonesia. Liquidity risk, total equity to assets ratio, and cost to income ratio have influence toward return on assets of banks in Hong Kong, meanwhile credit facilities to total assets ratio, total investment to total assets ratio, net credit facilities to total deposits ratio, and bank size do not have influence toward return on assets of banks in Hong Kong. Research limitation or implication in this research was for banking management to use the the information to maintain or even increase the profitability of banks, and to investors for being used as considerations to invest in banking sectors.Keywords: profitability, liquidity risk, bank size, investment
Value Added: Technique for Corporate Performance Measurement under Social Perspective Bharata Bhusan Sahoo; Alok Kumar Pramanik
KINERJA Vol. 21 No. 1 (2017): 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.v21i1.1038

Abstract

Financial Analysts consider as profit the most important measure of business performance. Profit may be expressed in terms of money value and measured as sales margin percentage or be calculated as return of investment. These, in any form, are used as basis for measure of business performance. In recent years, considerable interest have  been shown in the use of value added as an alternative or additional approach to measure the operational efficiency and profitability of a business. A lot of discussion have been going on about reporting the performance of an organization in terms of value added rather than conventional profit or loss. The information disclosed by the Statement of Value Added, based on Value Added Accounting and reporting is considered to be much more useful than that disclosed by the conventional profit and loss account in providing a realistic basis for measuring the economic performance of an organization. The concept has received great attention in accounting practices with the emergence of large corporations having significant bearing on the society and finally on the economy for multi-dimensional impact over and above the owners. Value added system is a very useful measure of judging the performance of an enterprise for managerial decision-making and for inter-firm comparison.Keywords: Value Added; Value Added Accounting and Reporting, Value Added Statement, Annual Report.

Page 42 of 63 | Total Record : 630

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