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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 639 Documents
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Taxing Corporations in ASEAN: Exploring the Impact of Tax Rates on the Tax Base (2003-2022) Yamin, Fawzyyah; Purwanti, Evi Yulia
KINERJA Vol. 30 No. 1 (2026): 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.v30i1.10847

Abstract

This study investigates the impact of corporate income tax rate (CIT) reductions on the corporate tax base in four ASEAN countries, Indonesia, Malaysia, Singapore, and Thailand, from 2003 to 2022. Despite CIT reductions aimed at attracting investment and enhancing competitiveness, corporate tax revenue in the region has stagnated, raising concerns about the effectiveness of these policies. Using a two-stage least squares (2SLS) regression with instrumental variables to address potential endogeneity, the study examines the relationship between the corporate tax base and various factors, including CIT rates, lagged corporate tax base, other countries' CIT rates, top personal income tax rates, export prices, labor costs, and economic growth. Findings reveal that the statutory corporate income tax rate does not have a statistically significant effect on the corporate tax base, suggesting that changes in headline tax rates alone do not explain variations in corporate taxable income in ASEAN countries. In contrast, the average corporate income tax rate of neighboring countries has a significant negative effect on the domestic tax base, indicating the presence of regional tax competition. Other control variables, including labor costs, export prices, and the top personal income tax rate, are statistically insignificant, suggesting that institutional and structural factors shape the corporate tax base. The study contributes by providing region-specific evidence that corporate tax base dynamics in ASEAN are shaped more by cross-border tax interactions and institutional persistence than by domestic rate adjustments. From a policy perspective, the findings suggest that strengthening tax administration, broadening the tax base, and enhancing regional coordination may be more effective than unilateral changes in statutory tax rates.
Flexible Work in E-Commerce: Impact on Engagement Mediated by Satisfaction and Work-Life Balance Lapian, Nessa Desnari; Purba, Sylvia Diana
KINERJA Vol. 30 No. 1 (2026): 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.v30i1.11251

Abstract

This study was conducted to determine the application of flexible working arrangements for employee engagement, mediated by work-life balance and job satisfaction, in E-Commerce industry. The method employed was purposive sampling as a technique to determine the sample. This study was conducted by distributing Google Form questionnaires using a Likert scale to employees in the E-Commerce industry who are currently or have previously worked under hybrid or flexible working arrangements. Data were collected from 129 respondents and processed using SmartPLS 4.1 software. The criteria in this study are employees who are currently or have previously worked under hybrid or flexible working arrangements in the e-commerce industry. The research offers practical insights for optimizing flexible working arrangements in the e-commerce industry. The findings can guide companies in enhancing policy implementation through clear work guidelines, structured reward systems, employee training, and a strong feedback culture—ultimately improving employee engagement and the quality of human resources.
Testing Social Media Marketing Activities on Continuance Intention: The Role of Brand Image and E-Wallet User Satisfaction as Mediating Variables Kersita, Nicken Dj; Sarmigi, Elex; Nilda, Elvi
KINERJA Vol. 30 No. 1 (2026): 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.v30i1.11552

Abstract

This research aims to determine the influence of social media marketing on continuance intention, both directly and through the mediating effects of brand image and user satisfaction. This research employs a quantitative approach, collecting primary data via a Google Forms questionnaire. The Research population involved e-wallet users, with a sample of 75 respondents. The collected data were then analyzed using Structural Equation Modeling (SEM) with SmartPLS. This research indicates that social media marketing (SMM) and brand image do not directly influence continuance intention. Meanwhile, SMM directly influences brand image and user satisfaction. User satisfaction has a direct effect on continuance intention. Meanwhile, SMM, which is mediated by brand image, does not affect continuance intention. Moreover, SMM, which is mediated by user satisfaction, affects continuance intention. Likewise, SMM, which is mediated by user satisfaction, influences continuance intention. Additionally, SMM affects user satisfaction through the mediation of brand image. Brand image, mediated by user satisfaction, also influences the intention to continue using the service (continuance intention).
Factors Influencing Non-Performing Loans in State-Owned Banks’ Consumer Loans in Indonesia Mulyono, Ellen; Pimada, Laila Masruro
KINERJA Vol. 30 No. 1 (2026): 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.v30i1.11677

Abstract

This research aims to examine the factors that influence Non-Performing Loan (NPL) consumer credit at state-owned banks in Indonesia. In this study, consumer credit refers to loans granted by banks to consumers, while Non-Performing Loan consumer credit refers to consumer credit that experiences repayment problems. Consumer credit base interest rate, the amount of consumer credit distribution, the consumer price index, the residential property price index, and the debt service ratio act as independent variables, and the Non-Performing Loan consumer credit variable stands as the dependent variable. The data used are annual panel data from the period of 2011–2023, and the analysis uses the panel-data regression method of the common effect model. The results of the study indicate that the consumer credit base interest rate, the consumer price index, the residential property price index, and the debt service ratio do not have a significant effect, while the amount of consumer credit distribution and the residential property price index have a significant effect on Non-Performing Loan consumer credit. This study provides the importance of state-owned banks to maintain the quality of consumer credit portfolios.
The Influence of Servant Leadership on Innovative Work Behavior in the Banking Services Sector: The Role of Work Engagement and Perceived Organizational Support Hayati, Ni Wayan; Purwanto, Purwanto
KINERJA Vol. 30 No. 1 (2026): 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.v30i1.12632

Abstract

The dynamic and competitive business environment requires the banking sector to continuously improve efficiency, service quality, and responsiveness to customer needs. In this highly regulated, compliance-driven context, employees’ innovative work behavior (IWB) plays a critical role in sustaining organizational competitiveness and service excellence. This study examines the direct effects of servant leadership on innovative work behavior in the banking sector, while also considering the roles of perceived organizational support (POS) and work engagement as explanatory variables. A quantitative research approach was employed, with data collected through an online survey conducted in April 2025 involving 181 permanent and contract employees at staff and officer levels in the Indonesian banking sector. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that servant leadership has a positive and significant effect on both work engagement and perceived organizational support. Work engagement, in turn, shows a positive and significant effect on innovative work behavior. However, the direct effects of POS on work engagement and servant leadership on IWB, although positive, are not statistically significant. The results indicate that servant leadership has a positive and significant effect on both work engagement and perceived organizational support. Work engagement, in turn, shows a positive and significant effect on innovative work behavior. However, the direct effects of perceived organizational support on work engagement and servant leadership on innovative work behavior, although positive, are not statistically significant.
The Future of Accounting: The Impact of AI on Accounting Students' Career Prospects Kawak, Monica Yosephina; Aprillia, Shinezia; Budisantoso, A. Totok
KINERJA Vol. 30 No. 1 (2026): 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.v30i1.12734

Abstract

This study analyzes the influence of artificial intelligence (AI), technological readiness, and digital literacy on the career prospects of accounting students amid digital transformation. Employing a quantitative survey design, the research sampled 79 accounting students from various universities in Indonesia. Data were collected through questionnaires that had been tested for validity and reliability. The data analysis technique used in this study was multiple linear regression analysis in SPSS 25. The results indicate that AI has a significant effect on the career prospects of accounting students. Technological readiness and digital literacy were also found to influence students’ career prospects significantly. Thus, students’ preparedness in facing technological changes and their ability to master digital tools will enhance their competitiveness in the job market. This study makes a novel contribution by examining the relationships among AI, technological readiness, digital literacy, and the career prospects of accounting students in the context of digital transformation. It underscores the critical imporance of integrating technological adaptation into accounting curricula to prepare students for evolving industry demands.
The Influence of Work-Life Balance and Physical Work Environment on Employee Performance with Work Stress as an Intervening Variable Naisoko, Wirneria Susana; Amleni, Rosarianto Mariano
KINERJA Vol. 30 No. 1 (2026): 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.v30i1.13239

Abstract

This study aims to examine the influence of Work-Life Balance and the Physical Work Environment on Employee Performance, with Work Stress as an Intervening Variable, in the Pamong Praja Police Unit of North Central Timor Regency. Using a quantitative approach, a simple random sampling technique was employed to gather data from 83 employees of the North Central Timor Regency Pamong Praja Police Unit. The data analysis techniques used are inner model analysis, outer model analysis, and model fit test. The analysis revealed that both Work-Life Balance and Physical Work Environment positively affect Employee Performance, specifically mediated by levels of Work Stress. The T-test results demonstrated significant statistical evidence (T statistic > T table) for these relationships. It was recommended that organizations take steps to improve the work-life balance and physical work environment to improve the level of employee performance.
Understanding Gen Z’s Visit Intention to Sapa, Vietnam: An Integrated Motivation-TPB-Destination Image Approach Setiyawan, Maria Gracetania Felly; Dharomesz, Vonezyo Yupanzara
KINERJA Vol. 30 No. 1 (2026): 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.v30i1.13349

Abstract

This study examines Gen Z's intention to visit Sapa, Vietnam, focusing on the M-TPB-D framework and push and pull theory of motivation. Gen Z was chosen as the focus due to their growing impact on tourism behavior. A quantitative survey of 101 respondents using a purposive sampling technique was analysed using PLS-SEM. The finding reveals that Gen Z is attracted to destinations that offer uniqueness, are visually appealing, and support their value for personal experience. This study indicates the importance of integrating the value of Gen Z regarding destination image and their destination choice, which leads to visit intention to Sapa, Vietnam. It is concluded that Gen Z can be easily engaged through attractive destinations, personal-experience fulfillment, and digital influence, which shape their tourism behavior. However, this study may not be generalizable. Indeed, to attract tourists’ visit intention, some aspects should be incorporated into future studies to optimize outcomes.
Green Human Resource Management as a Workforce Management Innovation to Support Sustainability and Poverty Reduction Venesia, Venesia
KINERJA Vol. 30 No. 1 (2026): 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.v30i1.14055

Abstract

This study analyzes the effect of Green Human Resource Management (Green HRM), defined as environmentally oriented human resource practices, on sustainability and poverty reduction among employees of coffee shops in Pontianak. The study also examines the mediating role of sustainability in this relationship. A quantitative approach was employed utilizing a survey questionnaire administered to 150 respondents. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results showed that Green HRM had a positive and significant effect on sustainability and on poverty reduction. However, sustainability did not have a significant effect on poverty reduction and therefore did not mediate the relationship between Green HRM and poverty reduction. These findings indicated that Green HRM directly contributed to employee welfare through capacity building, training, and environmentally friendly policies, while sustainability practices implemented by coffee shops were more focused on environmental aspects and had not yet produced tangible socio-economic impacts. Overall, the findings emphasized that Green HRM played a strategic role in supporting the welfare of coffee shop employees. In contrast, sustainability practices needed to be expanded to generate a more significant contribution to poverty reduction.

Page 64 of 64 | Total Record : 639

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