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Journal : SENTRALISASI

Determinant Analysis of Corporate Social Responsibility Disclosure in Food and Beverages Company Cahyono, Dwi; Nuraeni, Intan Sarifa
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; Cahyono, Dwi; Sanosra, Abadi
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; Cahyono, Dwi; Sanosra, Abadi
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 Wati, Wiwin Sri Niscahya; Santoso, Budi; Cahyono, Dwi
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 Uliyah, Dian Alfiyatul; Cahyono, Dwi; Hermawan, Haris
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 A.A. Ketut Agung Cahyawan W Abadi Sanosra Abdullah, Anton Achmad Choiron Achmad Choiron Ade Susianti, Febrina Afriyani, Suci Ryski Nur Ahmad, Haidar Alif Putra Gunawan, Maulana Alwiyah Alwiyah Amalia, Direstu Amarya, Grace Ezranda Anastasia Lidya Maukar Anda Lusia, Anda Andhina Ika Sunardi ANGGI FIRMANSYAH Anggit Wikanningrum Anik Vega Vitianingsih Anik Vega Vitianingsih Apriani Sijabat Ari Wulanjati, Herlina Arief Rahman Hakim Arif Budianto Arthur Simanjuntak Aspirandi, Rendy Mirwan Astutik, Rika Aswadi Jaya, Aswadi Ayun Maduwinarti Ayuningtyas Palupi, Risqi Ekanti Azzahra, Morra Fatya Gisna Nourielda Bambang Bagus Harianto Brown, Christina Bungsu, Agung Pangeran Chrissanti, Agnes Maria Cilvi Chua Toh Hua Citra Dwi Ristantri Cristino Gusmao Damanik, Alaris Darasito Dananjaya, Gabriel Deliana, Dian Diah Probowulan Dian Kusuma Wardani Dicha Kusuma Priambudi, Prisca Dinarso, Rahmat Cahyo Dwi Budi Santoso Dwi Prasetyo, Septian Dwi Ristantri, Citra Dwi Riyono, Ady Fajar Eko Budi Santoso Eko Budi Satoto Evi Lestari Evi, Evi Lestari Fahrudin, Rifqi Fatmawati, Indra Fatmawati, Suci Nur Fawaidul Badri Fiel Afroh, Ibna Kamelia Firda, Alverina Firdaus, M. Syahri Fitrianingsih, Evi Guntoro, Widy Guntur, Yohanes Sri Gusmao, Cristino Haris Hermawan Haris Hermawan, Haris Herlambang, Toni I.G.N. Andhika Mahendra Ibnu Hanafi Ida Ayu Putu Sri Widnyani Indrawati, Linda Intan Sari, Rosi Avinda Jabbar, Malik Abdul Julianingsih, Dwi Julianto Lemantara Juliardin, Muhammad Alief Kamil, Ibrahim Khairunnisa, Firstia Nurlaili Khamil, Abdul Khaulia, Ayu Tinis Khifdi, M. Yurisul Kusdarwanto, Heru Kusumaningrum Kusumaningrum Lailatul Qodriyah, Emilyati Lambang Trijono Lidya Maukar, Anastasia Litafira Syahadiyanti Lorenzo, Agung Maharani, Astrid Maharani, Astrid Mahardika, Husein Satria Maisura Maisura Mardiansyah, Edi Maria, Lily Martiana, Nina Maryam Z, Amalina Mas, Ayu Masito, Fitri Ma’rifah , Ma’rifah Yuliani Minulya Eska Nugraha Mochamad Hariadi Mochammad Irfan Efendi Mohamad Agus Salim Muhammad Thamrin Mursyidah4, Mursyidah Muzakir, Fohan N, Gardina Aulin Nafsiyah, Wardatun Nirmala Kartikasari, Yudita Nur Annisa, Nenden Nur Said Nuraeni, Intan Sarifa Nursaid Nurul Qomariah Nuryadi Nuryadi Pamungkas Putra Bagyana, Caesare PANJAITAN, MUKTAR B Paramitha, Octavia parjan, parjan Pradana, Dwifa Yuda Pradani, Dea Yulinestria Prakoso, Dadang Pramono, Didik Eko Probowulan, Diyah Purbosaputro, Erwin Putra Widhi Wardhana, Erwindhu Putri, Indri Mariska Rachmania, Nindita Rachmaniyah, Aulia Rafly Eka Saputra, Muhammad Rahmawati, Maulidia Ratna Nur Tiara Shanty Ristumanda, Siti Salbiah Riyadi, Anton Rizaldi, Choireza RR. Ella Evrita Hestiandari Rusgianto S, Riang Agustin Sa'adah , Nur Saat Riyanto Samsul Hadi Sanorsa, Abadi Santi Wulandari, Dwi Sari , Mena Sari Indrayati, Fatma Sari, Denia Ratna Sari, Risa Riana Puspita Savitri, Nikke Indah Sinclair, Amelia Siti Juariyah Situmorang, Marolop Bungaran Tua Slamet Kacung, Slamet Slamet Riyadi, Slamet Riyadi Soetjahyo, Soetjahyo Sofianto, Rendra Hadi Suhada Suhada, Suhada Sujatmiko Sujatmiko Sukahir, Sukahir Sulistiowati Sulistiowati Susbiyani, Arik Suyamto Suyamto Suyanto Syahrani Arasid, Nova Syahrul, Maulia Syamilah, Aliyatus Teguh Santosa Tiara Shanty, Ratna Nur Tua S, Marolop Bungaran Uliyah, Dian Alfiyatul Umam, Azizul Warsito Sujatmiko, Achmad Wasi’ah, Ainin Lufaful Wati, Seftin Fitri Ana Wati, Wiwin Sri Niscahya Widiantoro, Edwin Wikaningrum, Anggit Wulandari, Erike Wulandari, Retno S. Yeti Komalasari Zahrotul Janah Zarkasi , Imam Zikrullah , Zikrullah Zubaidi, Nabila