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INDONESIA
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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The Impact of Compliance Pressure, Task Complexity, and Auditor Expertise on Audit Judgment Wirjono, Endang Raino; Fridata, Vinia Filliati
KINERJA Vol. 27 No. 2 (2023): 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.v27i2.7454

Abstract

This study aims to re-examine previous research on the effect of Compliance Pressure, Task Complexity, and Auditor Expertise on audit judgment but on different objects. The research was conducted in Yogyakarta, Solo, and Semarang, with the respondents being auditors who worked in Yogyakarta, Solo, and Semarang Public Accounting Firms. Data was obtained by distributing questionnaires as many as 50 questionnaires. The number of questionnaires that were returned and processed was 40 questionnaires. Data processing is done using the multiple linear regression method after testing the validity and reliability first. The results showed that task complexity had a negative effect on audit judgment. Meanwhile, compliance pressure and auditor expertise do not affect audit judgment.
Safety First, Performance Next: Exploring the Interplay between Perceived Safety Climate and Employee Performance Birowo, Yohanes Arga Poetra; Putra, Tegar Satya
KINERJA Vol. 27 No. 2 (2023): 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.v27i2.7737

Abstract

This study probes the influence of a perceived safety climate on task and contextual performance. Using the Job Demand Resource model, it's hypothesized that a pronounced safety climate counterbalances high job demands. A questionnaire, grounded in established instruments of safety climate and employee performance, was administered to 46 construction workers. SEM-PLS analysis of this purposive sample highlighted that a perceived safety climate significantly elevates both performance facets. Such results mirror past studies, positing that safety-centric environments not only amplify task outputs but also inspire proactive organizational behaviors. Despite its insights, the study's reliance on self-reported data and its sampling approach pose limitations, hinting at future research directions. From a managerial standpoint, this underscores the pivotal role of a robust safety culture, not just in risk deterrence but also as an anchor for optimal employee output.
Service Performance of Indonesian Private Hospitals: An Empirical Study Using the SERVPERF and IPA Approach Setyaningsih, Ira; Widagdo, Muhammad Beny Fahri
KINERJA Vol. 27 No. 2 (2023): 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.v27i2.7825

Abstract

Patient perceptions have become an important component in determining the quality of a hospital’s service. This study attempts to analyze hospital performance from the customer perspective by adopting the SERVPERF method through five variables, namely tangibles, reliability, assurance, responsiveness, and empathy, with the aim of identifying and recommending areas that the hospital needs to focus on. A total of 100 respondents as outpatients were involved in this study. The cross-sectional survey was conducted online using Google Forms during the pandemic in 2020. According to the research findings, the hospital's overall performance is 4.24. Three indicators with low performance but high importance were examined using IPA. A fishbone diagram is used to identify the source of these indicators and to be the reason to propose recommendations. The study is limited to outpatient care departments from a private hospital in Yogyakarta, Indonesia. However, its findings have important implications for hospital managers for measuring their performance from the patients' perspective.
A Study of E-Banking Services in Public Sector Banks in India Saraswati, Saraswati; Singh, Netra Pal
KINERJA Vol. 28 No. 1 (2024): 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.v28i1.7505

Abstract

Bankers in India provide ease of service by utilizing information technology for safe and appropriate transaction services. With this paradigm change in view, this research paper embodies the analysis of three dimensions/factors of e-banking: accessibility, convenience, and security, and the impact of these factors on customer satisfaction. The study is based on the secondary and primary data collected with a structured questionnaire from 165 respondents in the vicinity of the district of Palwal, Haryana. The public sector banks and respondents were selected using the criteria of the convenience sampling method. The data was collected on 17 statements of inherent three dimensions on a 5-point Likert scale and three statements of customer satisfaction dimension. The collected data was subjected to inferential statistics and dimension reduction/factor analysis. The results indicate a positive contribution of three latent variables towards the overall satisfaction of customers of public sector banks in India.
The Effect of Financial Ratios on Stock Returns: By Mediation of Price Earning Ratio Khan, Amar; Rahayu, Caecilia Wahyu Estining; Rahmawati, Christina Heti Tri
KINERJA Vol. 28 No. 1 (2024): 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.v28i1.7826

Abstract

This study was conducted to analyze financial ratios effects towards Stock Returns in which the mediating variable is Price Earning Ratio (PER). The financial ratios are Debt to Equity Ratio (DER), Price to Book Value (PBV), and Return on Equity (ROE). This study uses a population of 65 real estate and property enterprises appeared in Indonesia Stock Exchange (IDX). This research’s samples are 36 companies registered in 2018-2020 IDX list. The data analysis technique uses Partial Least Square. The results showed (1) ROE and DER did not directly affect Stock Returns, (2) PBV directly affected Stock Returns, (3) ROE had an effect on Stock Returns partially mediated by the PER, (4) PBV and PER had no effect on Stock Returns mediated by the PER. The implications of the research result in investors needing to know the right time to make profitable investment decisions by analyzing the company's financial ratios to Stock Returns, which are an indicator of the level of profit earned by investors.
The Influence of Transformational Leadership, Structural Empowerment and Psychological Well-Being on Work Engagement Prastyani, Desy; Kaur, Simarjir; Arianti, Yuanita
KINERJA Vol. 28 No. 1 (2024): 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.v28i1.8098

Abstract

A leader with the right leadership style who performs his duties effectively and efficiently is essential to increase the quality and efficiency of the organization. Transformational leadership motivates followers to perform beyond expectations by awakening followers' higher needs. Transformational leadership plays an important role in creating structural empowerement that can lead to positive organizational outcomes. Structural empowerment is expected to increase the psychological well-being of employees. Work engagement can be shaped by enabling factors such as transformational leadership, structural empowerment and psychological well-being that help create readiness for change. This research therefore aims to examine how transformational leadership can shape work engagement through structural empowerment and psychological well-being. This research is a quantitative study that used a purposive sampling method and included 190 hospital workers in Jakarta, Bogor, Depok, Tangerang, and Bekasi. Data were analyzed using SEM-PLS 3.0 structural equation modeling. The results show that transformational leadership influences work engagement, structural empowerment and psychological well-being. According to the results, employee engagement can be improved by implementing transformational leadership, structural empowerment and psychological well-being in the workplace. The interdependence of these factors creates a productive and positive work environment.
Importance Destination Loyalty: The Case Monumen Tugu Pahlawan in Surabaya, East Java Mustika, Hindah; Jamil, Mochamad; Ximenes, Mateus
KINERJA Vol. 28 No. 1 (2024): 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.v28i1.8101

Abstract

The focus of the research is to examine and analyze the factors of the importance of destination loyalty in historical places. It can be said that historical places have their uniqueness or characteristics as an identity and value that must be preserved. Method: This research uses a quantitative method where SEM-PLS is used to test and analyze the collected data in the form of respondents' answers in the questionnaire. The number of respondents was 210, who had characteristics of educational background, age, gender, and social media used so that this could describe the level of respondents' understanding of knowledge and love of historical places. Results showed that the three antecedents are tourist satisfaction, patriotism, and gender, which motivate someone to intend and re-visit a monument and influence destination loyalty. It can be clearly illustrated that respondents have a strong emotional bond with the historical value of destination loyalty. Novelty: gender has an important meaning and can be a moderating variable. Originality: historical value in the form of the results of the struggle of Surabaya youth against the colonialists, which is then realized in a destination.
Revisiting Banks' Performance After the Digitalization Acceleration: The Case of Conventional Banking Industry in Indonesia Rachmawati, Puput Decpa; Pimada, Laila Masruro
KINERJA Vol. 28 No. 1 (2024): 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.v28i1.8109

Abstract

Otoritas Jasa Keuangan (OJK) facilitates digital banking acceleration by establishing regulations related to digital banking. After its implementation, banking performance in general has increased, but some banks experienced discrepancies. This study aims to analyze the comparison of banks’ fund composition, operational efficiency, and economic rentability before and during the acceleration. This research uses the comparative tests by the Wilcoxon Signed Rank Test and Paired Sample T-Test based on the existing data of nine banks listed on the Indonesia Stock Exchange (IDX) main board. The result indicates that there were significant differences in banks’ Current Account Saving Account composition, operational efficiency, and economic rentability variables. In contrast, banks’ Time Deposit composition variables did not experience significant differences before and after digitalization acceleration. This study was conducted based on the data from IDX main board banks that have provided online account opening features and experienced a decline in one of the fund composition, operational efficiency, and economic rentability performance.
Business Performance Based on Entrepreneurial Orientation, Motivation, and Organizational Commitment in Snack Food MSMEs Silaningsih, Endang; Kartini, Tini; Ibrahim, Zahra Azkia
KINERJA Vol. 28 No. 1 (2024): 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.v28i1.8134

Abstract

This study examines the effect of entrepreneurial orientation and motivation on business performance with organizational commitment as an intervening variable in snack food MSMEs in Cisarua District. The sample used was 58 snack food MSMEs in Cisarua District. This research is descriptive and verification with the path analysis method. This study resulted in the findings that entrepreneurial orientation and motivation have an influence on business performance and organizational commitment. Organizational commitment served as an intervening variable. Based on the result of this study, business actors must be able to improve entrepreneurial orientation and motivation in order to improve business performance and organizational commitment.
The Influence of Organizational Culture, Work Environment, and Leadership on Employee Performance PT Talenta Heba Parnita Depok Harini, Sri; Kartini, Tini; Muzdalifah, Gina
KINERJA Vol. 28 No. 1 (2024): 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.v28i1.8175

Abstract

This study aims to determine the direct influence of organizational culture, work environment, and leadership on employee performance at PT Talenta Heba Parnita Depok. The sample in this study 57 people were using the method of determining saturated sampling techniques. The instrument test technique in this study uses the IBM Statistical Package For Social Sciences (SPSS) software application with the regression analysis method. The results showed that organizational culture, work environment, and leadership simultaneously and partially had a positive and significant effect on employee performance.

Page 54 of 63 | Total Record : 630

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