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INDONESIA
Kinerja: Jurnal Ekonomi dan Manajemen
Published by Universitas Mulawarman
ISSN : 19073011     EISSN : 25281127     DOI : -
Core Subject : Economy,
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
PERBEDAAN GENDER MENGENAI PERCEIVED RISK PADA PEMBELIAN ONLINE Marianty, Dwi
KINERJA Vol 12, No 2 (2015)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (602.22 KB) | DOI: 10.29264/jkin.v12i2.13

Abstract

This study aimed to examine the difference in perceived risk between Men and Women in the buying and selling online. Dimensions are used to in this research is financial risk, psychological risk, time risk, privacy risk, fraud risk, product risk, information risk and delivery risk. From these results  perceived risk that there are differences between men and women (in the books online purchases). Women respondents have an average value higher than the Men Women respondents feel that means a higher risk than men. Keyword: Financial risk, psychological risk, time risk, privacy risk, fraud risk, product risk, information risk and delivery risk
Analisis perlakuan akuntansi aset tetap dan pengaruhnya terhadap laporan keuangan Hasransyah, Gerry; Asmapane, Set; Diyanti, Ferry
KINERJA Vol 14, No 1 (2017)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (489.047 KB) | DOI: 10.29264/jkin.v14i1.2447

Abstract

Penelitian ini bertujuan untuk menganalisis perlakuan akuntansi aset tetap yang diterapkan PT. ASA Sumber Rezeki berdasarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntanbilitas Publik (SAK ETAP) No. 15 dan Pengaruhnya Terhadap Laporan Keuangan. Alat analisis yang digunakan dalam penelitian ini adalah SAK ETAP No. 15 sebagai suatu standar yang telah ditetapkan dalam mengatur perlakuan akuntansi aset tetap. Hasil analisis yang diperoleh adalah perlakuan akuntansi aset tetap pada PT. ASA Sumber Rezeki di Tenggarong telah sesuai dengan Standar Akuntansi Keuangan Tentang Entitas Tanpa Akuntabilitas Publik (SAK ETAP). Meskipun masih terdapat hal yag perlu disesuaikan dalam pengakuan, pencatatan, dan perhitungan aset tetap. Nilai perolehan aset tetap pada tahun 2015 menurut PT. ASA Sumber Rezeki di Tenggarong adalah sebesar Rp 847.533.076 dengan akumulasi penyusutan sebesar Rp 4.940.216.944, sedangkan menurut Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) nilai perolehan memiliki jumlah yang sama yaitu sebesar Rp 847.533.076, dengan akumulasi penyusutan sebesar 4.875.560.428 sehingga terdapat selisih nilai buku sebesar Rp. 53.218.912 yang menyebabkan perbedaan nilai aset tetap dan nilai ekuitas perusahaan ditahun 2015.
Pengaruh kualitas produk dan kualitas layanan terhadap keputusan pembelian sepeda motor honda Amrullah, Amrullah; Siburian, Pamasang S; Zainurossalamia, Saida
KINERJA Vol 13, No 2 (2016)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (763.964 KB) | DOI: 10.29264/jkin.v13i2.826

Abstract

This research aims to determine whether the product Quality positive and significant impact on the purchase decision and whether Quality of Service positive and significant impact on the purchase decision. The independent variables in this study is the Product Quality and Service Quality . While the dependent variable is the purchase decision . This research was conducted at Honda Star Motor Dealers Samarinda , using a sample of 60 consumers who meet the criteria . This research is quantitative . The data collection is done by collecting a questionnaire to test the Product Quality and Service Quality partially. Data were analyzed using multiple linear regression . The results of this study indicate that the product quality is positive and significant impact on the purchase decision and Quality of Service positive and significant impact on the purchase decisionKeywords: Product Quality, Service Quality, Purchase Decision
PENGARUH INVESTASI DAN INFLASI TERHADAP KESEMPATAN KERJA MELALUI PERTUMBUHAN EKONOMI DI KOTA SAMARINDA Bayu Dwi Dharma; Sjamsu Djohan
KINERJA Vol 12, No 1 (2015)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (559.257 KB) | DOI: 10.29264/jkin.v12i1.18

Abstract

This study has the following objectives: To determine the influence of the Investment and Inflation on Economic Growth in Samarinda To determine the influence of inflation on investment or job opportunities in the city of Samarinda. By using analytical tools such as path analysis, the investment result showed a positive value and significant effect on economic growth in Samarinda. Which means increased investments in Samarinda will boost economic growth significantly. Inflation showed a negative value and significantly influence economic growth in Samarinda. Which means that inflation rates would significantly reduce economic growth. Investments showed a positive value and no significant effect on employment in Samarinda. Which means Increasing Investment in Samarinda not affect the number of jobs significantly. Inflation showed a negative value and no significant effect on employment in the city of Samarinda. Increased inflation does not significantly decrease the employment opportunities in the city of Samarinda. Economic growth showed positive values and do not influence significantly the on employment in the city of Samarinda. The increase did not affect significantly the economic growth of the availability of employment opportunities in the city of Samarinda Keyword: Investment, Inflation, Employment and Economic Growth
Implementasi tax planning dalam upaya peningkatan kinerja perusahaan Fendi Resti Ika Saefi; Agus Iwan Kesuma; Ibnu Abni Lahaya
KINERJA Vol 14, No 2 (2017)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (251.857 KB) | DOI: 10.29264/jkin.v14i2.2481

Abstract

Penelitian ini bertujuan untuk mengetahui implementasi tax planning dalam rangka mencapai suatu penghematan pajak dapat meningkatkan kinerja keuangan PT REA Kaltim Plantations. Data yang digunakan adalah laporan keuangan tahun 2014 dengan menggunakan alat analisis rasio keuangan yang diukur dari rasio likuiditas dan solvabilitas. Hasil temuan dalam penelitian ini adalah implementasi tax planning yang dilakukan perusahaan menunjukkan bahwa terjadi penghematan kas dari penghematan pajak. Penghematan kas ini dicapai melalui langkah-langkah perencanaan pajak yang sesuai undang-undang dan peraturan perpajakan dengan memaksimalkan biaya deductible expense dan meminimalkan biaya nondeductible expense sehingga kinerja keuangan perusahaan meningkat. Peningkatan ini terlihat pada persentase rasio likuiditas dan solvabilitas, namun peningkatan tersebut belum signifikan. Hal ini terjadi kaarena rata-rata peningkatan persentase rasio keuangan jauh dari standar rasio keuangan industri yang telah ditetapkan. Sedangkan, apabila dilihat dari kas yang diperoleh dari penghematan pajak sangat material sehingga dapat digunakan untuk keperluan operasional perusahaan.
PENGEMBANGAN KINERJA DAN KARIR AKADEMIK Dirga Lestari AS
KINERJA Vol 12, No 2 (2015)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (584.576 KB) | DOI: 10.29264/jkin.v12i2.7

Abstract

To realize the ideals of higher education in Indonesia became international university takes the hard work of all elements of universities to improve and develop the quality of learning. One program that should receive priority development is professional development of lecturers as the principal element of the college. Faculty professional development is very important to improve the quality of higher education in Indonesia. Efforts to develop and improve the performance and career development of faculty is primarily a university requirement that never ends. Professional development programs need to be implemented on a regular lecturer and continuous in order to truly create the lecturers who are able to carry out their duties in a professional manner, that is produce scientists and experts in various fields, the intellectual life of the nation in the broadest sense and to develop human persons were able to bring complete Indonesian Indonesian become a developed nation and dignity. Keywords : Performance, Academic Career
Faktor-faktor yang mempengaruhi niat kewirausahaan Doddy Adhimursandi
KINERJA Vol 13, No 2 (2016)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (673.501 KB) | DOI: 10.29264/jkin.v13i2.63

Abstract

Instill the entrepreneurial spirit is not an easy thing to do because there are several factors that must be considered in growing interest in entrepreneurship. Some of the factors in question are a factor that comes from outside and inside the private student among other entrepreneurial traits and skills as well as contextual factors. Each of these factors consists of several indicators that are measured using a Likert scale of 1 to 5. Population and sample in this research is the students of S1 Faculty of Economics and Business, University Mulawarman Samarinda ever take entrepreneurship courses or have completed entrepreneurship training both inside and outside the college campus. Population and sample in this study were 98 students, in order to qualify for the analysis of the data used in this research is using Structural Equation Model PLS. The results showed that the traits and contextual variables entrepreneurial no significant effect on entrepreneurial intentions, while variable entrepreneurial skills significantly influence entrepreneurial interests.
Determinan kualitas laporan keuangan pemerintah daerah indra kurniawan
KINERJA Vol 13, No 1 (2016)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (768.299 KB) | DOI: 10.29264/jkin.v13i1.362

Abstract

Preparation and financial reporting is an obligation that is done for every organization both private sector and public sector. This is because the financial statements serve as a benchmark to see if the performance is happening in an institution can run well and properly. This study was conducted to see the determinant in creating a higher quality financial statements because one of the requirements for a financial statement is to have adequate information and can dipahmi for each user, so that in the preparation of financial statements should be more attention to several contributing factors. In this study, trying to see what factors can influence the creation of a higher quality financial statements so as to facilitate its user. This study uses three factors that are considered to influence the improvement of the quality of the financial statements of the competence of local government human resources, utilization of information technology, as well as the internal control system within the organization which will then be processed with the help of statistical programs in the form SmsrtPLS. After testing the analysis of the three factors used in this study by using analytical tools SmartPLS result that the competence of human resources has a positive and significant impact on the quality of financial reports of local government, it can be seen from the value of t obtained which is equal to 5, 254,386. So it may be indicated that the greater the competence of an employee can impact the quality of financial reporting. As for the use of information technology factors also influence a positive and significant impact on improving the quality of local government financial statements which can be seen from the value t obtained which is equal to 2.201480. As for the internal control system has no effect on the quality of government financial statements it can be seen from the values obtained by 0.977357. And the third factor to use significant benchmark by 1.96.Keywords: quality of financial reporting, internal control systems,human resource competencies,.
FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP KEDISIPLINAN KERJA PEGAWAI BAGIAN UMUM DAN PROTOKOL SEKRETARIAT DAERAH KABUPATEN KUTAI TIMUR Alexander Sampeliling
KINERJA Vol 12, No 1 (2015)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (686.104 KB) | DOI: 10.29264/jkin.v12i1.14

Abstract

This study aimed to analyze factors - factors that affect the level of employee discipline, in this study the research object is a common part and the protocol secretariat east Kutai district, the variables of this research is concern leadership, compensation, exemplary leadership, supervisory leadership, rules sure, leadership and courage while the dependent variable is work discipline. The population in this study were employees registered and placed on the public and the protocol in east Kutai district secretariat that the total amounted to 87 people, an analysis tool used is multiple regression, the results of the test results of data analysis showed that of the entire independent variables use, have a positive influence on employee discipline, while for the attention of the leadership becoming more dominant variable of six existing variables by obtaining a value of 0.199 (19.9%) and t value of 2.438. Keywords: Disciplinary, Compensation, Exemplary leadership
Pengaruh return on assets, debt to equity ratio, dan firm size terhadap dividend payout ratio Yudha Atmoko; F. Defung; Irsan Tricahyadinata
KINERJA Vol 14, No 2 (2017)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (248.119 KB) | DOI: 10.29264/jkin.v14i2.2486

Abstract

Tujuan penilitian ini yakni untuk menguji, mengetahui dan menjelaskan pengaruh Return On Assets, Debt to Equity Ratio, dan Firm Size terhadap Dividend Payout Ratio. Variabel bebas yang digunakan dalam penelitian ini adalah Return On Assets, Debt to Equity Ratio, dan Firm Size, sedangkan variabel terikat dalam penelitian ini yaitu Pembelian Dividend Payout Ratio. Populasi pada penelitian ini yakni Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia Periode 2011-2015. Sampel pada penelitian ini sebanyak 22 perusahaan. Teknik sampling yang digunakan pada penelitian ini adalah teknik sampling Purposif (purposive sampling). Hasil dari penelitian ini menunjukkan bahwa variabel Return On Assets, Debt to Equity Ratio, dan Firm Size secara bersama-sama atau simultan memiliki pengaruh yang signifikan terhadap Dividend Payout Ratio dengan menunjukkan bahwa nilai F hitung sebesar 170.128 > F tabel sebesar 2,69 dengan tingkat signifikasi kurang dari 0,05 yaitu sebesar 0,000. Sedangkan hasil dari penelitian ini menunjukkan secara parsial bahwa variabel Debt to Equity Ratio, dan Firm Size mempunyai pengaruh yang signifikan Dividend Payout Ratio. Sedangkan Return On Assets Tidak Signifikan

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