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All Journal Jurnal Ilmu Sosial dan Humaniora Jurnal Akuntansi Profesi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Wahana Akuntansi SENTRALISASI Alignment: Journal of Administration and Educational Management International Journal of Social Science and Business Aptisi Transactions on Management JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi JURNAL MANAJEMEN DAN BISNIS INDONESIA Business Management Journal Program Studi Manajemen Jurnal Sains Manajemen dan Bisnis Indonesia The Indonesian Journal of Accounting Research Jurnal Ilmiah Manajemen Kesatuan BUDGETING : Journal of Business, Management and Accounting JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Journal of Management - Small and Medium Enterprises (SME's) Journal of Economics and Business UBS Jurnal Pengabdian Masyarakat Indonesia juremi: jurnal riset ekonomi Jurnal Abdi Masyarakat Indonesia Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) ASERSI : Jurnal Akuntansi Terapan dan Bisnis Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) Jurnal E-bussiness Institut Teknologi dan Bisnis Muhammadiyah Polewali Mandar Relasi : Jurnal Ekonomi Jurnal Pengabdian Masyarakat Manage Jurnal Ilmu Ekonomi dan Bisnis Jurnal Pengabdian Masyarakat IPTEKS
DWI CAHYONO
Universitas Muahammadiyah Jember
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Public Health Social Sciences Other

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Journal : sentralisasi

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Determinant Analysis of Corporate Social Responsibility Disclosure in Food and Beverages Company Dwi Cahyono; Intan Sarifa Nuraeni
SENTRALISASI Vol. 10 No. 1 (2021): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v10i1.1135

Abstract

The environmental sustainability has a big and important role in the success of a company. Organizational benchmarks can be seen from the company's financial performance which is allocated for Corporate Social Responsibility (CSR) disclosure. Corporate Social Responsibility (CSR) Disclosure is the company's concern for its surrounding environment, which will affect the sustainability of the company. Good companies regularly disclose their Corporate Social Responsibility (CSR). Many studies have been conducted by examining the determinants in Corporate Social Responsibility (CS ) disclosure. However, several things do not show that the research have a big effect on Corporate Social Responsibility (CSR ) disclosure. This decision making is based on existing theory. 
Influence of Tax Socialization, Services, and Trust on Compliance via Tax Knowledge Nuryadi Nuryadi; Dwi Cahyono; Abadi Sanosra
SENTRALISASI Vol. 13 No. 3 (2024): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v13i3.3618

Abstract

Taxpayer compliance is crucial for effective tax administration and national development. This study aims to evaluate the direct and indirect effects of tax socialization, tax services, and trust in government on taxpayer compliance, with tax knowledge serving as a mediating variable, in Jombang Subdistrict, Jember Regency. Utilizing a quantitative research approach, data were collected from a sample of 376 respondents out of a total of 6,302 taxpayers, determined using the Slovin formula with a 5% margin of error. Structural equation modeling was employed to analyze the relationships among the variables. The results indicate that tax socialization, tax services, and trust in government significantly and positively impact both tax knowledge and taxpayer compliance. Tax knowledge was found to mediate these relationships, enhancing taxpayer compliance. These findings highlight the need for effective tax education programs, high-quality tax services, and efforts to build trust in government to improve taxpayer compliance. Future research should explore the applicability of these findings in other regional contexts and investigate additional mediating factors. Implementing tailored tax education initiatives and improved service delivery models could significantly enhance compliance rates and support broader economic and social goals.
Taxpayer Knowledge, Service Quality, Tax Sanctions, and Awareness in Enhancing Property Tax Compliance in Jember Regency Soetjahyo Soetjahyo; Dwi Cahyono; Abadi Sanosra
SENTRALISASI Vol. 14 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i1.3840

Abstract

Taxation plays a pivotal role in economic development, serving as a primary revenue source and a tool for achieving broader social objectives. This study examines the impact of taxpayer knowledge, service quality, and tax sanctions on tax compliance, with taxpayer awareness as a mediating variable, using the Integrated Tax Compliance Model. Data were collected from 400 PBB taxpayers in Jember Regency through a structured questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that taxpayer knowledge, service quality, and tax sanctions significantly influence both taxpayer awareness and compliance. Additionally, taxpayer awareness mediates the relationships between these independent variables and compliance, highlighting its pivotal role. The study offers theoretical and practical contributions by demonstrating the integrated effects of these variables, providing a comprehensive understanding of taxpayer behavior, and guiding policymakers in formulating more effective tax strategies. This research underscores the importance of educational programs, service improvements, and balanced sanctions to enhance voluntary compliance, supporting sustainable regional development.
Evaluation Hospital Information System Implementation Using Technology Acceptance Model to Enhance Patient Satisfaction Wiwin Sri Niscahya Wati; Budi Santoso; Dwi Cahyono
SENTRALISASI Vol. 14 No. 2 (2025): May
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i2.4232

Abstract

This study examines the implementation of the Hospital Management Information System at Kaliwates General Hospital, with a focus on its impact on service efficiency and patient satisfaction. Using the Technology Acceptance Model, this research explores how Perceived Ease of Use, Perceived Usefulness, Trust, and Perceived Risk influence patient attitudes and behavioral intentions toward using the system. A quantitative approach was employed with Structural Equation Modeling to analyze the relationships among these variables and their effects on SIMRS adoption. A sample of 169 patients who interacted with SIMRS at Kaliwates Hospital participated in the study. The results indicate that PEOU and PU significantly influence both Attitude Toward Using and Behavioral Intention to Use. Trust plays a pivotal role in mitigating perceived risks and shaping positive attitudes toward the system, while Perceived Risk has a significant negative impact on patient attitudes. The findings further reveal the mediating role of these factors in influencing patients’ behavioral intentions to adopt the system. This study provides valuable insights into the factors influencing technology adoption in healthcare settings and offers actionable recommendations for improving SIMRS implementation, particularly by enhancing the user experience, ensuring robust data security, and providing continuous training and support for patients. Hospital Management Information System, Perceived Ease of Use, Perceived Risk, Perceived Usefulness, Trust, Technology Acceptance Model.
Exploration of Factors That Influence Patients' Decisions in Choosing A Beauty Clinic: A Grounded Theory Approach Dian Alfiyatul Uliyah; Dwi Cahyono; Haris Hermawan
SENTRALISASI Vol. 14 No. 3 (2025): September
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i3.4594

Abstract

This study aims to explore the factors that influence patient decisions in choosing dr. Dian Beauty Clinic in Jember through a grounded theory approach. With a qualitative method, this study successfully identified three main dimensions that interact with each other: rational factors, emotional-social factors, and digital-education mediators. Data were collected through in-depth interviews with 19 active patients selected using purposive and snowball sampling techniques, with the criteria of having made at least two visits and being in the age range of 20-45 years. The research findings revealed that patient decisions are formed through a complex integration of objective considerations (procedure safety, price, and evidence of effectiveness) with subjective factors (reputation, convenience, and religious values). Digital media plays an important role as a catalyst, where 73% of informants stated that social media content and online features are the main considerations. Uniquely, local values such as sharia services and gender privacy are critical differentiators for 42% of patients. The study also found significant generational differences - younger patients (Gen Z/Millennials) are more influenced by digitalization, while generation X relies more on personal recommendations. The implications of this study highlight the importance of a holistic approach in beauty clinic management, which combines strict medical standards with personalized patient experience. These findings contribute to the development of a healthcare marketing model that is adaptive to the socio-cultural characteristics of Indonesian society, especially in the Jember area. Further research is recommended to test this model in more diverse geographic and demographic contexts.
Co-Authors Abadi Sanosra Achmad Syahfrudin Zulkarnnaeni Ade Rani Aprillia Afroh, Ibna Kamilia Fiel AGUNG MULYONO Agung Rizky Akhmad Khalim Aliyatus Syamilah Ananda Dwi Maulidiah Anistiana Amaliyatus Ari Sita Nastiti Atmanegara, Stivani Yanti Aulia Rachmaniyah Aurelia Trya Febri Nur Aisiyah Ayu Tinis Khaulia Ayuk Firdawati Bela Anggardini Catur Indah Sulistiyorini Citra Dwi Agustin Citra Dwi Ristantri Cristino Gusmao Cristino Gusmao Dea Alvionita Azka Denia Ratna Sari Devi Wulandari Devita Eka Lestari Dian Alfiyatul Uliyah Didik Eko Pramono Dino Angga**, Budi Santoso* Diyah Probowulan Dyah Probowulan Erika Puspita Sari Erike Wulandari Evi Lestari Faruq Syah Permana Putra Fathushobi Ridwan Rulistia Adji Fifi Rahma Dwiyanti Fitriya, Elok GALUH SYAH PUTRA Gardina Aulin Nuha Haris Hermawan Heni Dwi Susanti Iid Pua Wadjo Imam Ghozali Indra Fatmawati Inge Cellianada Cahyono Intan Sarifa Nuraeni Jonathan Parker Juli Rima Afiani Junaidi Junaidi Kamilatul Jannah La Ode Muhammad Ady Ardyawan Latifah Hanum Meilany Leni Siti Rukmana Deffi Lina Amelia Linda Indrawati Maharani, Astrid Malik Abdul Jabbar Mirwan Aspirandi Moch Anas Kurniawan Muh. Bayu Muhammad Bayu Muhammad Bayu Muhammad Fathorossi Muhammad Luqman Hakim Muhammad Luqman Hakim, Muhammad Luqman Muhammad Yazir Nabila Zubaidi Nadhif Qotrunnada Nadia Asalia Fathimah Zahra Ni Nyoman Putu Martini Nina Martiana Nopa Dwi Saputra Nopa Dwi Saputra Norawati, Suarni Nursaid Nursaid Nurul Qomariah Nuryadi Nuryadi Octavia Paramitha Paroli Paroli Prijono, Wiwin Puguh Putri Gusti Aulia Qurotul Aini Radina Ayuningtyas Rasid Rasid Rendy Mirwan Aspirandi Rika Astutik S, Sya?roni Sarah Agustin Siahaan Siti Juariyah Slamet Wijiono Soetjahyo Soetjahyo Sukma Lesmana Surya Bakti Susbiyani, Arik Suwarno Suwarno Sya’roni S Toni Herlambang Toni Herlambang Triono Triono Triono Triono Untung Rahardja Wijiono, Slamet Wisnu Adityara Wiwin Puguh Prijono Wiwin Sri Niscahya Wati Zico Is Mirza Wijaya