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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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Influence of Organizational Culture and Work Motivation on Employee Engagement of Corporate PT Pertamedika IHC Maulana Nadiful Afkar; Andita Sayekti
KINERJA Vol. 24 No. 2 (2020): 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.v24i2.2481

Abstract

Nowadays companies are facing with employee engagement problems. One way that can be done is to implement strong organizational culture in the company to increase employee engagement. Pertamedika IHC made a change in corporate culture that was expected to spur work motivation towards employee engagement in the company. Corporate Pertamedika IHC as the holding company has a big role in the application of corporate culture, because it is an example for business units. This study aimed to determine employee perceptions and analyze the influence of organizational culture, work motivation on employee engagement. The data used in this study were primary data and secondary data. The population in this study amounted to 79 employees with a sample of 68 respondents. The method of analysis in this research were descriptive analysis and multiple linear regression analysis. This study indicated a significant cultural relationship and work motivation simultaneously to employee engagement. Partially, organizational culture had no influence on employee engagement while work motivation affects employee engagement.
Islamic Banks’ Risks and Profitability A Case Study on Islamic Banks in Indonesia Sutrisno Sutrisno
KINERJA Vol. 24 No. 1 (2020): 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.v24i1.2701

Abstract

The development of Islamic banks shows excellent growth in terms of assets, third party funds, and financing. However, the growth of Islamic banks, which is approximately 5%, is relatively small nationally. For this reason, researches on Islamic banks always attracts attention. The purpose of this study is to analyze the factors that influence the profitability of Islamic banks. The profitability of Islamic banks is measured using return on assets (ROA), while the factors suspected of affecting profitability are capital risks are measured using the capital adequacy ratio (CAR), financing risk is measured using non-performing financing (NPF), operating risk is measured using operational costs to operational income ratio (OCOI), and company’s size (SZ). The population of this study is 13 Islamic banks with a sample of 7 banks implementing a purposive sampling method. The observation period is 8 years (2011-2018), with quarterly data. The analysis tool to test the hypotheses is multiple regression. The results showed that capital risk (CAR) had a significant but negative effect on profitability, operating risk (OCOI) had a significant but negative effect. While financing risk (NPF) and company’s size (SZ) had no significant effect on profitability.Keyword: capital risks, financing risks, operational risks, profitability
The Empowerment of Small Enterprises in Construction Sector for Government Procurement of Goods and Services: Mandatory Study of Role and Risk Mustofa Kamal; john Elim
KINERJA Vol. 24 No. 1 (2020): 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.v24i1.2765

Abstract

This study aims to investigate the empowerment of small enterprises in construction sector and the risks since the issuance of Perpres No.16 Year 2018 and PermenPUPR No 7 Year 2019. The accuracy of the procurement and the development of small-medium enterprise role have been parts of the objectives of government procurement. Then, the policy states that government should give opportunities to small enterprises. Qualitative study was conducted using the approach of applied law research. Literature study and observation on the stake holders were done. The results showed that small enterprises in construction sector played more roles with the procurement package up to Rp 10,000,000,000.00 (ten billion rupiah). However, the implementation in 2018 showed that the role of small enterprises declined compared to the previous year, the participation of small enterprises in construction sector was still low compared to non-small enterprises. Besides that, the small enterprises that received the procurement package were prone to criteria violation of small enterprises as in UU No. 20 Year 2008 about micro, small and medium enterprises (MSME). The identified risk was that the small enterprises received the package for small enterprises in construction sector. This risk should be maintained and handled by procurement agents through effective qualification verification, by government instances that issue the construction permit by developing the potency of the small enterprises to level up, and government instances through association of construction enterprises by cooperating in building good governance in the management of construction procurement.Keywords: small enterprises, empowerment, risks, good governance
Dimensions of Service Quality in Badan Penyelenggara Jaminan Sosial Kesehatan Kota Dumai Theovanni Yolanda Evelin
KINERJA Vol. 24 No. 2 (2020): 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.v24i2.2870

Abstract

A business organization as a producer is expected to be able to create products that can satisfy the wants and needs of consumers. Companies that are unable to satisfy consumers will be automatically displaced from competition. However, it is ironic that, in contrast to technology and an increasingly developing era, the implementation of public services is still not in accordance with the needs and desires of the community. The progress of the times has made the order and dimension of community values in various fields more complex. This means that public service activities are currently not ready to respond to community demands. This research was conducted at the BPJS Kesehatan Office in Dumai City. Data sources can be primary and secondary data. Judging from its purpose, this research is a descriptive study, which explains the quality of BPJS Kesehatan Kota Dumai services in conducting services from the point of view of consumers. The results showed that the service at the BPJS Kesehatan Kota Dumai Office still had a number of problems in the service process. In this study, author provide advice to provide training services to employees of the BPJS Kesehatan Kota Dumai and the company is expected to be more responsive to criticism and suggestions from the community to be able to serve the community better.Keywords: Quality, service, community.
The Examination On The Industry 4.0 Of The Dispositional Affect In Accountant’s Ethic Lapses Behavior Alfonsa Dian Sumarna
KINERJA Vol. 24 No. 2 (2020): 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.v24i2.3124

Abstract

Finance and accounting are an area that are many unethical activities could be happen especially in this fourth industrial revolution today. In this study, we analyze the impact among the dispositional affect (positive affect and negative affect), gender, age, educational background, work experience to ethical lapses behavior. Dispositional affect is divided into four states which are the enthusiastic, the happiness, the frustration, and the fear. We find that disspositional affect, age, education background, work experience and gender are not significantly influences the ethical lapses behavior. Enthusiastic and happy people will try to avoid doing ethical lapses even from their superior’s behest because they have genuinely positive achieve goals and nobel expectations into their job. Negative affect of frustration and fear also have no significant influence to the ethical lapses behavior. The ambiguity of situations that tend to be uncertain and unpredictable can cause anxiety in other psychological cases. The frustation and fear make people tend to aware and protect themselves from bad consequence of ethical lapses. Other than variable educational background, age, work experience, negative affect of frustrated and negative affect of fear have highly significant correlation. The implications from this study for practice and research are also provided.
THE EFFECT OF MEMBER EMPOWERMENT PROGRAM ON THE WELFARE OF THE CREDIT UNION MEMBERS IN EAST JAVA Nekhasius Agus Sunarjanto; Cicilia Erna Susilawati; Elisabeth Supriharyanti
KINERJA Vol. 24 No. 2 (2020): 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.v24i2.3137

Abstract

This study focuses on the institutions in the form of credit unions that provide credit loans to micro-businesses. The sample of this study consisted of 102 members of 15 different credit co-operatives in East Java as the research participants. The research objective of this study was to determine the effect of empowerment programs on the welfare of the members. The empowerment programs were divided into (1) educational, (2) training, (3) savings and loan, and (4) network development programs. The results showed that the empowerment programs through education and training programs had a significantly positive effect on increasing the welfare of the members, while the savings and loan programs as well as the network building program did not significantly affect the welfare of the members. This was possible because members who already had networks and received funding assistance would not succeed without good education and training programs. The research was expected to contribute academically in the development of savings and loan co-operative unions (CUs) and provide a foundation and solution for all CU administrators in developing the CUs, especially in improving the welfare of their members.Keywords: Credit Union, member empowerment, and member welfare
An Analysis Bankruptcy Prediction on Stock Price Through Earnings Per Share at PT. Bank Mandiri (Persero) Tbk. Fahmi Mauludin; Nor Norisanti; Erry Sunarya
KINERJA Vol. 24 No. 2 (2020): 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.v24i2.3138

Abstract

This study aims to measure the effect of bankruptcy predictions on the stock price and earning per share as an intervening variable. The object used is PT. Bank Mandiri (Persero) Tbk. and data used is secondary data containing the company's monthly financial statements from 2016-2019 and stock data from Indonesia Stock Exchange. This study uses path analysis with SPSS program. The results of the study show that bankruptcy predictions have a direct and significant effect on stock prices, and bankruptcy predictions have an indirect and significant effect on stock prices through earnings per share.
DETECTION OF CASH FLOW FROM OPERATION MANAGEMENT USING CLASSIFICATION AND TIMING Debbianita Debbianita; Vinny Stephanie Hidayat; Soddin Mangunsong; Raden Shafira Destiana
KINERJA Vol. 24 No. 2 (2020): 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.v24i2.3178

Abstract

This study aims to examine whether management is proven to have cash flow from operation management (CFO management) using classification and timing in companies listed on the Indonesia Stock Exchange in 2017. The research method used is explanatory research, and the method of determining the sample used is the judgment sampling method. Testing the research hypothesis using the multiple regression analysis using eviews versin 6.0. The result from this study is no indication of CFO management using classification and timing. Key words: cash flow from operation management, classification, timing 
Back and Forth of Open Innovation: Outstanding Issues and Future Research Works Andy Susilo Lukito Budi
KINERJA Vol. 24 No. 1 (2020): 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.v24i1.3226

Abstract

This paper reviews the concept of open innovation compared to closed innovation. It starts with contrasting two papers about open innovation and discusses point of view from both papers and reveals outstanding issues from them. This paper continues with presenting issues about open innovation from various angles, such as classical organizational mechanism and theory, funding and commercialization, collaboration and intermediary agent role, as well as security and good governance conduct practice. Throughout the discussion process, it appeared some issues have been confirmed while some issues are still in large debate. This paper summarizes the unresolved issues into several potential research theme to be investigated further.Keywords: closed innovation, future research work, innovation topics, open innovation, open issues
Innovation as Guided Coevolution: The Trend Micro Case (1998 – 2005) Anthony Kuo; Tsih-tse Lo; Dhanoos Sutthiphisal; Ivy Chiu
KINERJA Vol. 24 No. 1 (2020): 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.v24i1.3227

Abstract

Innovation is considered crucial for firms to compete effectively. The extant research on innovation has provided significant insights, but, however, the majority examined innovation in the context of technology. Only a few exceptions have explored how social and behavioral factors influence firms in the innovation processes. Based on the coevolution perspective, this study examines innovation process of a software firm participating in the ever-changing information security software industry. We focused on how the firm guided its offerings to coevolve with new technologies and relevant changes among different groups of human actors. Our data reveals that the firm developed different offerings in different periods to cope with the changing driving forces—technologies, users, and hackers—in each period. Effectively identifying the driving forces and guided its offerings to coevolve with them, the firm successfully sustained its competitive advantage in the period characterized with turbulence in the environment.Keywords: innovation, coevolution, software, high-tech

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