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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 542 Documents
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MENTAL ACCOUNTING DAN VARIABEL DEMOGRAFI : SEBUAH FENOMENA PADA PENGGUNAAN KARTU KREDIT Mahastanti, Linda Ariany
Kinerja: Jurnal Bisnis dan Ekonomi Vol 16, No 2 (2012): Kinerja Jurnal Bisnis dan Ekonomi
Publisher : Kinerja: Jurnal Bisnis dan Ekonomi

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Abstract

The aim of this research is to analysis relationships of demographic factor towards mental accounting inusing credit card. Demographic factors which use in this research is sex, age, and income. Researcher takesthe sample from the employees of Bumi Arta bank, Tbk. Surakarta which have and use credit card. To analysisthe primary data, the writer use chi-square test as a tool. The result of this research shows that sex and incomehave relationships on mental accounting in using credit card.Keywords : Demographic factors, mental accounting, credit
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG DAN NILAI PERUSAHAAN: STUDI EMPIRIK PADA PERUSAHAAN SEKTOR NONJASA DI BURSA EFEK INDONESIA PERIODE 2007-2010 Nurhayati, Mafizatun
Kinerja: Jurnal Bisnis dan Ekonomi Vol 16, No 2 (2012): Kinerja Jurnal Bisnis dan Ekonomi
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Abstract

This study was conducted to examine the infl uence of factors of company size, business risk, liquidity(current ratio), and profi tability (return on assets / ROA) to the policy of debt (debt to asset / DTA) andenterprise value (price book value / PBV ) through empirical studies on non-service fi rms that go public onthe Stock Exchange Indonesia Year 2007-2010.The population in this study were 425 companies listed onthe Indonesia Stock Exchange in the period 2007-2010. Sampling technique used was purposive sampling,with the following criteria: (1) a company that is always present its fi nancial statements for 2007-2010, and(2) a company that is continuously distributed dividends every period 2007-2010. Data obtained from thepublication in the website Stock Exchange, namely www.idx.co.id. Thence obtained the sample of 108companies. Analytical technique used is the path analysis.The results showed that the size of the companyhave a positive and signifi cant impact on debt policy. Business risk has a negative but not signifi cant infl uenceon debt policy. Company’s liquidity (Current Ratio) has a negative and signifi cant impact on debt policy.Corporate profi tability has a negative and signifi cant impact on debt policy. Firm size has a signifi cant positiveeffect on fi rm value. Business risk has no signifi cant negative effect on fi rm value. Company’s liquidity (Currentratio) does not have a signifi cant infl uence on the value of the company. Corporate profi tability has a positiveand signifi cant impact on fi rm value. Debt policy does not signifi cantly infl uence the value of the company.Keywords: Current ratio, fi rm size, return on assets, Debt to Asset, Price Book Value.
ANALISIS FAKTOR PENENTU NIAT BERWIRAUSAHA MAHASISWA UNIVERSITAS SEBELAS MARET Riani, Asri Laksmi; Irianto, Heru; Widodo, Agus
Kinerja: Jurnal Bisnis dan Ekonomi Vol 17, No 1 (2013): Kinerja Jurnal Bisnis dan Ekonomi
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Abstract

The objective of research is to fi nd out the determinant factor of Student Entrepreneurship Intention inSebelas Maret University (UNS) and how such the factors interrelated, so that it is expected that from thisresearch there will be found further development of entrepreneurship education program toward the creationof entrepreneur from the campus that in turn will encourage the nation’s progress and competitiveness. Thenumber of sample was determined by individual faculties consisting of 35 respondents, with the total sample of315 respondents, so that it met the data feasibility minimum criteria with structural equation model (SEM).The result of research shows that the subjective norm (family or friend), positive attitude to entrepreneurshipand UNS’s institutional support are the determinant factors supporting the UNS’s student intention to haveentrepreneurship. The implication of research in the future is that there should be classifi cation among thebusiness and non-business students; and geographical coverage expansion between the university withinindustrial area and that far from industrial area.Keywords: Subjective norm, attitude, intention, having entrepreneurship, students
IMPACTS OF SUGAR IMPORT POLICY ON SUGAR PRODUCTION IN INDONESIA Suryantoro, Agustinus; Susilo, Albertus Magnus; Supriyono, Supriyono
Kinerja: Jurnal Bisnis dan Ekonomi Vol 17, No 2 (2013): Kinerja Jurnal Bisnis dan Ekonomi
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Abstract

Production of sugar unful lled consumption of Indonesia society. The lack of consumption and productionhave ful lled by import. Assumption national consumption 2,7 million ton, Indonesia will import sugar in 2013predicted about 300.000 ton (Tempo.co, August, 21, 2012).The aims in general of this research are to understand the impact of sugar import policy on sugar production.Especially (1) to understand the factors that in uence sugar import price, (2) to understand impact of sugarimport price on sugar domestic price and (3) to understand the impact of sugar domestic price on sugarproduction.Model analysis of this research is Simultaneous Error Correction Model. This model can estimate the structuralparameter exactly (unbiased parameter) (Gujarati, 2010). Policy made on this research can be responsibly.The results of this research are shown that price of sugar import in uenced by world sugar price and thequantity of sugar imported and tariff is not. Price of domestic sugar in uenced imported sugar price. Anddomestic sugar price has in uence the sugar production.Import policy in sugar to ful ll lack of consumption and production will make decreased sugar domestic price.The decrease of sugar domestic price will impact on decrease of sugar production. That policy have dilemmaon consumption and production.Keywords: sugar imported, price of sugar imported, sugar domestic price, sugar production and policy dilemma.
PRAKTIK PERENCANAAN KEUANGAN: STUDI EMPIRIS TENTANG SIKAP DAN PERILAKU KEUANGAN RUMAH TANGGA DESA Pangeran, Perminas
Kinerja: Jurnal Bisnis dan Ekonomi Vol 17, No 2 (2013): Kinerja Jurnal Bisnis dan Ekonomi
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Abstract

This study examines the attitudes and behaviors of the rural households toward personal nancial planningpractices, which encompases money management, insurance planning, investment planning, retirementplanning, and estate planning. The personal nancial planning is associated with demogra c, human capital,dan economic capital characteristics. This study is conducted via questionnaire survey. A survey data isobtained from 261 rural households by using set of structured quesionnaire. The results show a number ofinteresting ndings. First, the economic capitals are the important factors in in uencing attitudes and behaviorstoward household nancial planning. Second, the human capital, i.e. education of respondent is also in uenceattitudes and behaviors toward household nancial planning. Lastly, the demographic characteristics ofrespondent are not in uence attitudes and behaviors toward household nancial planning.Keywords: household nance, money, insurance, investment, retirement, estate
PENGARUH BEBAN PAJAK TANGGUHAN DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA Sumomba, Christina Ranty; Hutomo, YB. Sigit
Kinerja: Jurnal Bisnis dan Ekonomi Vol 16, No 2 (2012): Kinerja Jurnal Bisnis dan Ekonomi
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Abstract

The aim of the study is to provide evidence on how tax rate reform used corporate to affect earningmanagement. The motivation for using deferred tax expense to detect earnings management as there istypically more discretion under generally accepted accounting principles than under tax rules. One mightexpect fi rms to include the reporting of income when there is a pre-announced increasing in the corporate taxrate. It is assumed that managers exploit such discretion to manage income backwards primarily in ways thatdo not affect taxable income. Thus, we expect that decisions to manage earnings backwards will generatebook-tax differences that increase deferred tax expense. Previous studies indicate that deferred tax positionaffects positively on earning management. On the other hand, tax planning and earnings quality jointly affectthe information content of book and taxable income.Sample of 96 manufactured public companies during year 2008-2009 was selected and their fi nancialstatement becomes main data source. Multiple regression model was adopted to analysis the effects of thevariables and the impact of corporate behavior on earning management.The results show that deferred tax expense 2008 signifi cantly positive affects on earning management, butit is not proved in deferred tax expense 2009. This result supports the view that fi rms attempt to shift incomein the period of low rate when there are pre-announced increase changes corporate tax rates. On the otherhand, tax planning is also used to respond increased tax rate to manage earning. Thus, the results support thehypotheses developed.Keywords: Earning management, deferred tax expense, tax planning, tax rate changes, single tax rate.
STRUKTUR PASAR DAN KINERJA INDUSTRI TEKSTIL DAN PRODUK TEKSTIL (TPT) INDONESIA TAHUN 2007-2010 Florentina, Florentina; Susilo, Y.Sri
Kinerja: Jurnal Bisnis dan Ekonomi Vol 16, No 2 (2012): Kinerja Jurnal Bisnis dan Ekonomi
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Abstract

This research aims to identify and analyze the market structure and the performance of Indonesian textileindustry in 2007-2010. Model and tools that used in this research are CR4 to analyze market structure,economic value added (EVA) to analyze performance and pooled data regression to analyze whether themarket structure affect the performance. Secondary data is used, in the form of time series and cross sectiondata contained in the annual report of 16 textile companies listed on Indonesia Capital Market, with observationperiod 2007-2010.The results of this research indicate that Indonesian textile industry market structure is tight oligopoly.Overall, Indonesian textile industry in 2007-2010 was able to produce economic value added. This conditionindicates that the performance of Indonesian textile industry is good enough. This research uses fi xed effectmodel in the pooled data regression analysis. The result of this analysis indicates that the market share(MS) variable as proxy of market structure is signifi cantly have negative effect to the EVA variable as proxy ofperformance. This effect is caused by a large market share that led to ineffi ciency in the companies and the oldindustrial machinery results on the decreasing productivity.Keywords: Market structure, performance, textile industry, economic value added, market share.
THE ROLE OF INTERNAL AND EXTERNAL CONTEXTUAL FACTORS ON FIRM’S RESOURCES-PERFORMANCE RELATIONSHIPS Ellitan, Lena
Kinerja: Jurnal Bisnis dan Ekonomi Vol 17, No 1 (2013): Kinerja Jurnal Bisnis dan Ekonomi
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Abstract

The critical resources affect the power of company’s competitiveness. Management and business literaturehave limited knowledge and empirical research concerning the problems faced by the Indonesian manufacturingsector in relation to resources management, strategy, and environment issues. The broad objective of this studyis to investigate the effects of resources on performance in Indonesian manufacturing fi rms and to analyzesensitivity of the resource-growth relationship on the degree of competition, degree of uncertainty as well asfi rm’s characteristics. This study is conducted by distributing a set of structured questionnaires to the CEOs oflarge-scale manufacturing fi rms. Simple random sampling is used in this study in order to provide the least biasand offer most generalizability. This study indicates that for the Indonesian manufacturing fi rms to survive andto grow, they need not only to improve its production capacities but also technological capabilities. The effectsof fi rm’s resources on performance depend on contextual factors such as environment and business strategies.Keywords: Firm’s Resources, degree of competition, uncertainty, fi rm’s characteristic, fi rm’s performace.
PENGARUH MODAL SOSIAL TERHADAP PERTUMBUHAN EKONOMI PROVINSI DI INDONESIA: ANALISIS DATA SUSENAS 2009 Suryanggono, Bambang
Kinerja: Jurnal Bisnis dan Ekonomi Vol 17, No 2 (2013): Kinerja Jurnal Bisnis dan Ekonomi
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Abstract

The objective of this study is to ne out the effect of social capital on economic growth in all the provinces ofIndonesia. By using cross-sectional data from all the provinces of Indonesia, it can be concluded as follows:(1) The values of the stock of social capital in the provinces of Indonesia were on average 68.80 indicating thatsocieties in Indonesia have relatively good social capital. (2) Trust has the dominant contribution comparedwith other subdimension of social capital. (3) Regions with Javanese cultural values have the high stock ofsubdimension of trust on apparatus and group; the low stock of subdimension of trust on neighbor occurred inareas with social con icts caused societies tending to be careful and alert on their surrounding environment;the low stock of subdimension of religious and ethnic tolerance occurred in regions applying Islamic shariain local regulations due to lack of accuracy in implementation; the high stock of subdimension of solidarityoccurred in areas with the high level of familial relationship; egoism and individualist attitude will cause thelow stock of subdimension of networks. (4) Typological analysis indicates that 66.67 percent of provinces inIndonesia described the pattern of relationship between social capital and economic growth. (5) The stock ofsubdimension of solidarity and the stock of subdimension of religious and ethnic tolerance has a signi cantpositive effect on GRDP per capita; the stock of subdimension of trust on apparatus and group as well as thestock of subdimension of networks have a quadratic function pattern and have a signi cant effect on GRDP percapita; meanwhile, the stock of subdimension of trust on neighbor has a quadratic function pattern and has nosigni cant effect on GRDP per capita.Keywords: Social Capital, Economic Growth, Indonesia.
PERAN PRODUKTIVITAS KAPITAL DAN TENAGA KERJA SERTA PERUBAHAN TEKNOLOGI DALAM PERTUMBUHAN INDUSTRI MANUFAKTUR DI JAWA TIMUR Istifadah, Nurul
Kinerja: Jurnal Bisnis dan Ekonomi Vol 16, No 2 (2012): Kinerja Jurnal Bisnis dan Ekonomi
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Abstract

This paper aims to calculate and analyze the contribution of productivity of production factors capital andlabor and technology in manufacturing output growth in East Java. The role of technology in the productionprocess referred to as Total Productivity Factor (TPF). Analysis techniques used in this paper is the Residumethod, namely the difference between the growths in total output minus total productivity of factors ofproduction.The results showed that the majority of East Java’s manufacturing industry is labor-intensive industrieswith the technology that is not capital intensive. Thus, the strategy and policy development is the mobilizationof manpower and develop appropriate technology which does not absorb much capital. However, this labormobilization policy needs to consider enactment of the law of diminishing returns that can lower the marginalproductivity of manufacturing output in East Java.Keywords: Manufacturing industry, the residual method, the productivity of factors of production, total factorproductivity

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