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Kinerja: Jurnal Ekonomi dan Manajemen

KINERJA
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Published by Universitas Mulawarman

ISSN : 19073011 EISSN : 25281127 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

KINERJA: Jurnal Ekonomi dan Manajemenis a scientific journal in the field of economics and management published twice a year (in January & July).

Arjuna Subject : -

Articles 598 Documents

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Analisis laporan realisasi anggaran pada badan pengelolaan kawasan perbatasan pedalaman dan daerah tertinggal Gloria Christina; Rusdiah Iskandar; Irwansyah Irwansyah
KINERJA Vol 14, No 2 (2017)
Publisher : Faculty of Economics and Business Mulawarman University

Dari hasil penelitian analisis varians (selisih) anggaran belanja Badan Pengelolaan Kawasan Perbatasan Pedalaman Dan Daerah Tertinggal Provinsi Kalimantan Timur pada tahun 2011 sebesar 79,19%, pada tahun 2012 sebesar 80,58%, padatahun 2013 91,88%, padatahun 2014 sebesar 91,77%, dan pada tahun 2015 sebesar 92,50%. Kinerja anggaran belanja pada Badan Pengelolaan Kawasan Perbatasan Pedalaman Dan Daerah Tertinggal Provinsi Kalimantan Timur dari Tahun Anggaran 2011 sampai dengan Tahun Anggaran 2015 menunjukan kinerja yang baik dikarenakan adanya penghematan penggunaan realisasi anggaran. Analisis pertumbuhan belanja secara terperinci bahwa belanja tidak langsung dan belanja langsung dari tahun 20112015 mengalami fluktuasi di setiap tahunnya, halinidisebabkanjumlahanggarandanrealisasi yang berubah-ubah di setiap tahunnya. Sedangkan rasio efisiensi belanja pada Badan Pengelolaan Kawasan Perbatasan Pedalaman Dan Daerah Tertinggal Provinsi Kalimantan Timur selama tahun 2011 2015 dikatakan masuk dalam kategori efisiensi karena kurang dari 100%.

Analisis kinerja keuangan Ahmad Faisal; Rande Samben; Salmah Pattisahusiwa
KINERJA Vol 14, No 1 (2017)
Publisher : Faculty of Economics and Business Mulawarman University

Tujuan Penelitian ini adalah untuk mengetahui kinerja keuangan CV Karunia Jaya pada tahun 2015 sampai dengan tahun 2016 ditinjau dari rasio keuangan Likuiditas, Solvabilitas dan Profitabilitas. Alat analisis yang digunakan berupa rasio keuangan yang terdiri dari rasio Likuiditas, Solvabilitas, dan Profitabilitas. Data Penelitian merupakan data sekunder yang diperoleh dari laporan keuangan. Metode penelitian menggunakan metode deskriptif komparatif. Berdasarkan hasil analisis yang diperoleh yaitu Rasio likuiditas dari tahun 2015 sampai dengan tahun 2016 mengalami penurunan. Current ratio dari tahun 2015 ke 2016 meningkat sebesar 0,5%. Quick ratio dari tahun 2015 ke tahun 2016 meningkat sebesar 0,95%. Semakin tinggi current ratio, quick ratio, dan cash ratio maka semakin besar kemampuan perusahaan untuk melunasi hutang-hutangnya. Rasio solvabilitas untuk debt to total asset ratio tahun 2015 ke tahun 2016 menurun sebesar 7,2%, Debt to equity ratio mengalami penurunan di tahun 2015 ke 2016 sebanyak 0,27%. Keadaan ini merugikan bagi perusahaan, yang dimana semakin besar jumlah pinjaman yang digunakan. Rasio profitabilitas, kemampuan perusahaan juga efisien karena pada tahun 2015 ke tahun 2016 untuk return on equty dan return on asset meningkat, untuk return on equty sebesar 17,28% dan return on asset 0,18%.

Faktor-faktor yang mempengaruhi kepuasan kerja dan kinerja karyawan bank muamalat cabang samarinda Syaharuddin Syaharuddin
KINERJA Vol 13, No 1 (2016)
Publisher : Faculty of Economics and Business Mulawarman University

This study was conducted in its capital Samarinda branch to specifically examine leadership work environment and organizational commitment to employee satisfaction and employee performance The purpose of this study was to determine the effect of leadership, working environment and the organization's commitment to performance, either direct or indirect influence through employee satisfaction. Variables used in this study are leadership, work environment, oranigasi commitment, job satisfaction, and employee performance. The method used to analyze the data of this study is the Path Analysis (path analysis). The sample used in this study as many as 95 samples of all employees of the bank Muamalat branch Samarinda.Keywords: leadership, work environment, organizational commitment, job satisfaction and performance

ANALISIS KUALITAS JASA KANGAROO PREMIER SHUTTLE TRAVEL SAMARINDA DENGAN MENGGUNAKAN MODEL KANO DAN IMPORTANCE PERFORMANCE ANALYSIS (IPA) Dewi Sulistyowati
KINERJA Vol 12, No 1 (2015)
Publisher : Faculty of Economics and Business Mulawarman University

The aim of this study was to determine the quality of services on Kangaroo Premier Shuttle Travel Samarinda to evaluate customer satisfaction, as well as to identify those attributes that need priority services to be improved. The technique of collecting data by distributing questionnaires. The total sample of 100 respondents using purposive sampling technique. The data analysis technique used is validity, reliability, Kano Model and Importance Performance Analysis (IPA). The results showed that the customers are satisfied with the performance of Kangaroo Premier Shuttle Travel, but the company needs to improve service performance to achieve higher satisfaction. Integration of Kano and Importance Performance Analysis (IPA) has eight attributes to be a priority in the improvement that can be made by the company.Keyword: Quality of Service, Kano, Importance Performance Analysis (IPA)

Analisis kinerja kegiatan rehabilitasi hutan dan lahan berdasarkan value for money Novia Nurdia Ningsih; Siti Masyithoh; Ibnu Abni Lahaya
KINERJA Vol 14, No 1 (2017)
Publisher : Faculty of Economics and Business Mulawarman University

Dinas Kehutanan Provinsi Kalimantan Timur city of Samarinda as public sector organizations in terms of the achievement of performance declines especially Performance prosentasenya Forest and land Rehabilitation Program. The research aims to know the performance of forest and land Rehabilitation Programs based on Value For Money in the Forestry town of Samarinda, East Kalimantan province. This research is a descriptive qualitative research with the object examined was the Realization of financial data of Forestry of East Kalimantan province city of Samarinda on government agency performance accountability Reports (LAKIP) Forestry Samarinda city of East Kalimantan province period in 2014. The data collection method used is the documentation and field research. Based on the results of the analysis are obtained, namely the economic value of the Forest Program activity Rehabilitation and land conducted Forestry province of East Kalimantan can be measured by comparing the primary inputs (funds realized) and t he secondary form of input (human resources / Procurement Advice Team and infrastructure). Calculation analysis of the results of performance assessment working paper Department of Forestry of East Kalimantan province obtain economic value of 89%. The economic performance of the value 85% up to 100% is the value entered on the performance categories are quite economical. Based on the results of the measurement of the efficiency of data analysis on Forest Rehabilitation activity programme and noted that for the period 2014 program activities can be efficiently. In the period 2014 Forestry Samarinda city of East Kalimantan province in carrying out the programme of activities can generate maximum output reaches 100% of the input with the use of only 89%. From the results of the calculation of the working paper analyses the performance assessment Value For Money Forestry Province of East Kalimantan obtained a value of 130% efficiency. The resulting effectiveness ratio of these activities during the year 2014 according to the working paper the assessment Value For Money that is 96,55%. By comparing the description value performance divided by the value of the performance output then the revenue percentage.

Pengaruh intellectual capital terhadap abnormal return saham dan kinerja keuangan (studi pada perusahaan perbankan di bursa efek indonesia tahun 2011-2015) Nanda Entika Paradesia; Zainal Ilmi; Maryam Nadir
KINERJA Vol 13, No 2 (2016)
Publisher : Faculty of Economics and Business Mulawarman University

The purpose of this study was to examine the effect of intellectual capital to abnormal stock return and financial perfomance of banking firms. The abnormal stock return was measured by cumulative abnormal return (CAR), and average abnormal return (AAR), the companys financial perfomance measured by return on assets (ROA), assets turn over (ATO) and growth in revenue (GR). Laten variables used in this study was the perfomance of intellectual capital as measured by VAIC (VACA, VAHU, STVA). The sample study was using banking company listed in Indonesia Stock Exchange (IDX) for 2011-2015. Research data using purposive sampling method. Data obtained amounted to 75 companies in the period 2011-2015. This study uses PLS version 3.0 to analyze the data. The result showed that significant intellectual capital positive significantly effect the abnormal stock return and financial perfomance that measured by CAR, AAR, ROA and ATO, but no effect on GR. Overall, this research found that structural capital (STVA) gives the most contribution in creating value added of the company.Keywords: intellectual capital, cumulative abnormal return (CAR), and average abnormal return (AAR), return on assets (ROA), assets turn over (ATO), growth in revenue (GR)

Pengaruh dana alokasi umum DAU dana alokasi khusus DAK dan pendapatan asli daerah PAD terhadap belanja modal Hairiyah Hairiyah; Lewi Malisan; Zaki Fakhroni
KINERJA Vol 14, No 2 (2017)
Publisher : Faculty of Economics and Business Mulawarman University

Penelitian ini bertujuan untuk mengetahui ada atau tidaknya pengaruh Dana Alokasi Umum, Dana Alokasi Khusus dan Pendapatan Asli Daerah terhadap Belanja Modal. Penelitian ini menggunakan data skunder yang diambil langsung dari laporan realisasi Anggaran dan Pendapatan Dan Belanja Daerah (APBD) Kabupaten/Kota Se-Kalimantan Timur yaitu Dana Alokasi Umum, Dana Alokasi Khusus, Pendapatan Asli Daerah dan Belanja Modal periode tahun 2010-2015. Analisis data menggunakan bantuan uji asumsi klasik yang dibantu oleh software SPSS 21 untuk mengetahui pengaruh variabel independen terhadap variabel dependen. Hasil pengujian asumsi klasik di dalam penelitian ini menunjukkan bahwa tidak ada penyimpangan asumsi klasik, hal ini menunjukkan data yang tersedia telah memenuhi syarat untuk menggunakan model regresi linier berganda. Hasil penelitian ini menunjukkan bahwa sebelum terjadi pemekaran wilayah Kalimantan Utara (1) Dana Alokasi Umum berpengaruh negatif dan signifikan terhadap Belanja Modal, (2) Dana Alokasi Khusus berpengaruh positif dan signifikan terhadap Belanja Modal, (3) Pendapatan Asli Daerah berpengaruh positif dan signifikan terhadap belanja modal. Dan hasil sesudah terjadinya pemekaran wilayah Kalimantan Utara (1) Dana Alokasi Umum berpengaruh negatif dan tidak signifikan terhadap Belanja Modal (2) Dana Alokasi Khusus berpengaruh positif dan signifikan terhadap Belanja Modal (3) Pendapatan Asli Daerah berpengaruh positif dan signifikan terhadap Belanja Modal.

KONSEP PENGUATAN PERAN STEWARDSHIP Irma Safni
KINERJA Vol 12, No 2 (2015)
Publisher : Faculty of Economics and Business Mulawarman University

Today, many companies have conducted various CSR activities as initiatives to give back to the society. Charity is one of an important part of CSR. However, in some cases charity is sometimes carried out badly or less sustainability. Indeed charitable giving may even distract from finding best solution which might make people become more dependence to company. If that is so, then the effort should be better devoted to empowering communities by which CSR activities could be controlled effectively and efficiently. Community empowerment might be more likely to focus on enhancing and building people’s capacity that implies their community ownership in the region. That’s because CSR aims to develop community by empowering it. In the end, it’s hoped that people could synergize with company’s missions and act as partners that need and complete each other. Keywords: Community Empowerment.

Pengaruh harga kualitas produk dan citra merek BRAND IMAGE terhadap keputusan pembelian motor Dedhy Pradana; Syarifah Hudayah; Rahmawati Rahmawati
KINERJA Vol 14, No 1 (2017)
Publisher : Faculty of Economics and Business Mulawarman University

Tujuan penelitian ini adalah untuk menganalisis faktor-faktor yang berpengaruh bagi konsumen dalam membuat keputusan pembelian. Variabel independen terdiri dari Harga (X1), Kualitas Produk (X2) dan Citra Merek (X3). Variabel dependen adalah Keputusan Pembelian motor Honda Beat di Samarinda. Sampel berjumlah 78 responden yang diambil menggunakan teknik Insidental Sampling. Analisis yang digunakan adalah analisis regresi berganda, hasilnya yaitu Y = 9.619 + 0,255X1+ 0,068X2+ 0,179X3. Berdasarkan Uji F dan Uji t, hasil yang diperoleh bahwa variable Harga, Kualitas Produk dan citra merek berpengaruh positif dan signifikan terhadap keputusan pembelian. Dalam penelitian ini diperoleh nilai koefisien determinasi (R2) sebesar 0,208 artinya model koefisien determinasi bagus. Hal ini menunjukkan bahwa 20,80% keputusan pembelian konsumen terhadap motor Honda Beat di Samarinda dipengaruhi oleh variasi dari ketiga variable independen yaitu atribut produk, harga dan citra merek. Sedangkan sisanya 79,20% dipengaruhi oleh variabel-variabel lainnya yang tidak diteliti.

Mekanisme tata kelola dan pengungkapan tanggung jawab sosial perusahaan Yoremia Lestari Ginting
KINERJA Vol 13, No 1 (2016)
Publisher : Faculty of Economics and Business Mulawarman University

The objective of this research is to study and to gain empirical evidence in solving problem identification concerning the effect of corporate governance mechanism (institutional ownership, managerial ownership, independent commissioners, and audit committee) toward CSR disclosure. The sample of the study consist of 120 financial reports and annual reports in manufacturing sector that listed in the Indonesian Stock Exchange since 2007-2014. The results of this research showed that the mechanism of corporate governance (institutional ownership, managerial ownership, independent commissioners, and audit committee) have a significant impact on CSR disclosure variable. Meanwhile, partially, only the variable managerial ownership and independent commissioners have the significant effects toward the disclosure of CSR.Keywords : institutional ownership, managerial ownership, independent commissioners, audit committee, CSR disclosure

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