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All Journal Jurnal Ekonomi Pembangunan Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Manajemen Bisnis Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia Jurnal Ilmiah Ekonomi Islam Agregat: Jurnal Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) Management and Economics Journal (MEC-J) SENTRALISASI Owner : Riset dan Jurnal Akuntansi Jurnal Administrasi dan Manajemen JURNAL MANAJEMEN DAN BISNIS INDONESIA Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Akademi Akuntansi (JAA) BASKARA: Journal of Business and Entrepreneurship Community Empowerment Journal of Islamic Economic and Business Research Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Ilmu Manajemen Advantage Indonesian Journal of Business Analytics (IJBA) Journal of Management and Digital Business Pattimura Proceeding : Conference of Science and Technology Media Ekonomi Master: Jurnal Manajemen dan Bisnis Terapan Prosiding University Research Colloquium Economics and Business Journal International Journal of Management, Entrepreneurship, Social Science and Humanities (IJMESH) Journal Research of Social Science, Economics, and Management PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Paradoks : Jurnal Ilmu Ekonomi IIJSE El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Pengabdian Kepada Masyarakat Kalam Jurnal Ilmu Manajemen JESH: Journal of Economics, Social, and Humanities
Naelati Tubastuvi
Universitas Muhammadiyah Purwokerto
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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Journal : sentralisasi

 1 
The Effect Of Capital Structure, Profitability and Liquidity on Firm Value With Dividend Policy As A Moderating Variable Arafah Esa Yuswandani; Naelati Tubastuvi; Akhmad Darmawan; Ika Yustina Rahmawati
SENTRALISASI Vol. 12 No. 2 (2023): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v12i2.2156

Abstract

Goals of this study are to see if there is an effect of capital structure, profitability and liquidity on firm value by including dividend policy as a moderation variable. In this study, a quantitative approach was chosen. This study’s population includes all companies in the LQ45index from periode 2018-2021 and purposive sampling is used in this research sampling techniques. Multiple regression analysis and the absolute difference test were used in this study. According to the findings of this study, capital structure has no effects on firm alue, profitability has positive effects on firm value, and liquidity has positive effects on firm value, dividend policy as moderation is not able to moderate the effect of capital structure on firm value, dividend policy variable as moderation is unable to moderate the effect of profitability on firm value also liquidity on firm value cannot moderate by dividend policy.
Digital Leadership and Employee Digital Performance: The Mediating Roles of High Involvement Human Resource Practices and Dynamic Capability Rafanjamalala Benjamine Andreas; Naelati Tubastuvi; Suryo Budi Santoso; Bima Cinintya Pratama
SENTRALISASI Vol. 15 No. 3 (2026): September
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v15i3.5712

Abstract

Digital transformation has become a strategic priority for higher education institutions seeking to improve organizational effectiveness and employee performance. However, previous studies have largely examined digital leadership, HRM practices, and employee capability separately, providing limited understanding of how digital leadership improves employee digital performance. Therefore, this study investigates the indirect effect of digital leadership on employee digital performance through High-Involvement Human Resource Management Practices (HI-HRMP) and employee dynamic capability. This study draws on the Resource Based View Theory (RBV), and Dynamic Capability Theory (DCT) to suggest that digital leadership has a positive effect on the adaptive capabilities of employees, organizational HR practices, and outcomes of digital work. The data were obtained from 205 academic and administrative staff in one private university in Indonesia through questionnaires (online and paper), and further analyzed using Partial Least Squares Structural Equation Modeling. The findings reveal that digital leadership does not directly influence employee digital performance. Instead, its effect occurs indirectly through HI-HRMP and employee dynamic capability. This study contributes to the digital leadership literature by explaining the organizational and individual mechanisms linking leadership and digital performance in higher education institutions.
The Role of Financial Knowledge, Income Level, Financial Behavior, and Regret Experience in Shaping Investment Decisions: A Study of Sme Business Owners With Locus of Control as A Mediator Gita Rosiliana Abidin; Naelati Tubastuvi; Eko Haryanto; Erny Rachmawati
SENTRALISASI Vol. 13 No. 2 (2024): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v13i2.3074

Abstract

This research aims to examine investment decisions influenced by financial knowledge, income level, financial behavior, regret experience, and locus of control. This research differs from previous research, namely using the locus of control variable as a mediating variable and adding the financial behavior variable and the regret experience variable as independent variables. The investment decisions examined in this research focus on investment. As for population and sample methodology, was MSME business actors in Banjarnegara, Indonesia who already had a legal permit; using the purposive sampling method, the sampling is 180 respondents which was obtained from the Slovin formula calculation. Data analysis techniques use Structural Equation Model (SEM) PLS. The results of this study state that: first, financial knowledge and regret experience have no effect on locus of control, while income level and financial behavior have an positive effect on locus of control. second, financial knowledge, income level, financial behavior and experience of regret influence investment decisions. third, locus of control cannot mediate the influence of financial knowledge and experience of regret on investment decisions, but on the influence of income level and financial behavior on investment decisions, locus of control has a mediating role.
The Influence of Profitability, Leverage, Liquidity and Company Size on Dividend Policy Dina Retno Wiasih; Naelati Tubastuvi; Wida Purwidianti; Fatmah Bagis
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.v13i3.3346

Abstract

This research aims to determine the influence of profitability, leverage, liquidity and company size on dividend policy. This research uses quantitative methods, purposive sampling techniques, and multiple regression analysis with SPSS 26. 27 primary consumer goods sector companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2022 period constitute the population in this study and the number of observation samples is 108. The methodological approach uses purposive sampling, namely a non-probability sampling technique, to ensure the intended sample size, namely with the criteria of companies that distribute their financial reports in rupiah, companies that earn profits every year, and companies that distribute dividends. This research shows the results that liquidity has a positive and significant effect on dividend policy, leverage has no significant effect on dividend policy, profitability and company size have no effect on dividend policy.
Improving Employee Performance Through Competence, Communication, and Work Environment with Motivation as Mediation Bambang Haryo Nugroho; Naelati Tubastuvi; Wida Purwidianti; Akhmad Darmawan
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.v14i1.3727

Abstract

  This study uses work motivation as a mediator to look at how competence, communication, and the work environment affect employee performance. This study takes a quantitative method, distributing questionnaires with a Likert scale assessment as the primary means of gathering data. The study's population, which is made up of 609 workers from Islamic banks in Indonesia who work as relationship managers and customer service representatives, has a sample size of 254 respondents, which was calculated using the Slovin formula. Software called Smart PLS (Partial Least Square) was used to analyze the data. The conclusion that work atmosphere, competency, and communication all favorably affect motivation. Additional findings demonstrate that motivation, work environment, competency, and communication all favorably impact employee performance. Furthermore, the relationship between competence and employee performance cannot be mediated by motivation, but it can be mediated by the relationship between communication and the work environment on employee performance.
Analysis the Role of Profitability in Moderating the Effect of Capital Structure, Investment Decisions, Liquidity and Firm Size on Firm Value Billy Widoera Kharisma; Naelati Tubastuvi; Sri Wahyuni; Iwan Fakhruddin
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.v14i3.4754

Abstract

This study aims to determine the impact of capital structure, investment decisions, liquidity, and firm size on firm value with profitability as a moderating variable. This study uses quantitative methods with secondary data from companies listed on the Indonesia Stock Exchange. The population in this study is infrastructure companies listed on the Indonesia Stock Exchange from 2021 to 2024. The sample was determined using a purposive sampling technique with a total of 112 observations. This study uses panel data regression analysis with the STATA 17 application. The result of data processing states that capital structure influences firm value. Investment decisions, liquidity, and company size cannot influence the value of the company in the infrastructure sector. Profitability is able to moderate the effect of capital structure and investment decisions on firm value. Still, it is unable to moderate the effect of liquidity and firm size on firm value. This study proves that to increase firm value, management must be able to manage capital and increase company profits to attract investors.
Organizational Commitment as A Mediating Variable in the Correlation of Organizational Culture and Perceived Organizational Support With Organizational Citizenship Behavior Raihan Akbar Cahya Gemintang; Naelati Tubastuvi; Suyoto Suyoto; Hengky Widhiandono
SENTRALISASI Vol. 15 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v15i1.4802

Abstract

This study aimed to examine the effect of organizational culture and perceived organizational support on the Organizational Citizenship Behavior of educators (OCB) and staff at Muhammadiyah Islamic Boarding Schools in Banyumas Regency with organizational commitment as a mediator. This quantitative study collected primary data from questionnaires distributed via Google Form. The population of this study was 335 staff using a purposive sampling technique with a minimum work period of 1 year. The analytical tool utilized in this study is SEM-PLS 3. The R2 for Organizational Commitment is 0.851, and for OCB, it is 0.792. The findings revealed that organizational culture, perceived organizational support, and organizational commitment contributed a positive effect on Organizational Citizenship Behavior (OCB) with a path coefficient of 0.493, and the hypothesis was accepted, and organizational commitment could mediate the effect of organizational culture and perceived organizational support on Organizational Citizenship Behavior. Meanwhile, Organizational Culture did not demonstrate direct effect on Behavioral Citizenship Behavior. 
Co-Authors Afifah Akhmad Darmawan Akhmad Darmawan Alfalisyado Alfalisyado Alfato Yusnar Kharismasyah Alfato Yusnar Kharismasyah Aman Suyadi Amir Amir Ana Dwi Setyaning Anggita Nur Reza Aprilita Tri Amelika Arafah Esa Yuswandani Arienda Gitty Ramadani Arini Hidayah, Arini Astika Nurul Hidayah Baligh Al Haj Bambang Haryo Nugroho Billy Widoera Kharisma Bima Cinintya Pratama Bisma Anjala Sutra Dafira Nadaa Septiani Dheya Alhag Alsharabi Dian Larasati Dian Papulasih Diana Mahmudah Dina Retno Wiasih Dwi Winarni Dyandra Viorica Ivonilenia Eko Haryanto Eko Haryanto Erina Kusuma Widyaningrum Erna Handayani Erny Rachmawati Farinda Hauna Azizah Fatimah Fatmah Bagis Febriana Hidayanti Fitriati, Azmi Galih Prakoso Gita Rosiliana Abidin Gladisya Zafira Azzahra Hengky Widhiandono, M.Si. S.E. Herdina Indah Utami Hermin Endratno Herni Justiana Astuti Herni Justiana Astuti Ika Yustina Rahmawati Ika Yustina Rahmawati Iwan Fakhruddin Lelly Kartika Sari Maria Hashmi Mastur Mujib Ikhsani Maulida Nurul Innayah Meydy Fauziridwan Mudjiyanti, Rina Muhamad Riki Muhammad Arfani Zaidan Muhammad Ghiffary Ar Ridho Firdauz Naela Aziizahtur Rif'aa Nawalin Nazah Nina Setyasari Novi Crisnandani Panashe Joseph Zwoutete Purnadi Purnadi Rafanjamalala Benjamine Andreas Raihan Akbar Cahya Gemintang Restu Frida Utami Rhis Ogie Dewandaru Risma Fauzah Rizka Septiana Putri Samar T.M. Al Haj Siti Kholifah Sri Wahyuni Sri Wahyuni Sri Wahyuni Sulistiyani Budiningsih Suryo Budi Santoso Suryo Budi Santoso Suyoto Suyoto Suyoto Suyoto Syaefa Intan Salsabilla Syarila Asri Febiani Tasya Fifiani Putri Tiara Pandansari Timbang Apit Afifah Totok Haryanto Venus C. Ibarra Viana Khoerunnisa Wida Purwidianti Widodo, Selamat Wilson Candra Yudhistira Pradhipta Aryoko Zulfa Suhailah