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INDONESIA
SENTRALISASI
Published by Universitas Muhammadiyah Sorong
ISSN : 19797567     EISSN : 26144328     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
entralisasi (Journal of Economic Science/Jurnal Ilmu-Ilmu Ekonomi)is scientific peer-reviewed journal published by faculty of Economic, Universitas Muhammadiyah Sorong, Indonesia. Since estabilished in 2012, Sentralisasi is intended to provide a medium for dissemination of original and quality research on various topic in look the Focus and Scope and other related fields to be published two times a year (January and June). Sentralisasi issue consist Economic, Development Economic, Bussines, Social Economic, Acounting, Islamic Economic, Management, Human Resource Management and Entrepreneurship.
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Articles 8 Documents
 1 
Search results for , issue "Vol. 12 No. 2 (2023): Sentralisasi" : 8 Documents clear
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.
Pengaruh Inovasi Produk Dan Orientasi Pasar Terhadap Kinerja Pemasaran Dimediasi Keunggulan Bersaing Anna Damayanti; Endang Tjahjaningsih
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.v12i2.2347

Abstract

This examines goals to decide the effect of product innovation and market organization on marketing performance. Quantitative descriptive methods were used in this study, with the populace on this observe being UMKM withinside the meals enterprise sector in Central Java Province with a total of 105 people. The analysis in this study used validity tests, reliability tests, and model tests which included regression tests, coefficient of determination tests, simultaneous significance, and mediation tests using SPSS 21.0 software. From the results of this analysis and discussion it shows that product innovation and market orientation have a good and large influence on competitive advantage, in addition to product innovation and market orientation which even have a good and large influence on marketing performance, from the consequences of competitive advantage studies they also have a subtle and good impact on marketing performance.  In addition, competitive advantage is proven to be a mediator between product innovation and market orientation towards marketing performance.  
The Effect Of Socialization Of Financial Accounting Standards for Entities Without Public Accountability and MSMEs Perceptions on The Preparation Of Financial Statements Muzayyanah Muzayyanah; Endah Nurhawaeny Kardiyati; Itat Tatmimah; Mohammad Djadjuli; Syifa Zafira Farha
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.v12i2.2373

Abstract

This study aims to determine the effect of the SAK ETAP socialization  on the preparation of financial statements,perception of MSMEs to the preparation of financial statements with a sample of 100 MSMEs. Research methods using descriptive quantitatif. The results of this study socialization of SAK ETAP partially positive and significant effect on the preparation of financial statements, the perception of MSMEshas a positive effect on the preparation of financial statements and the socialization of SAK ETAP and the perception of MSMEs simultaneously has a significant effect on the preparation of financial statements. With an R Square value of 85.1% shows the magnitude of the influence the level of socialization of SAK ETAP and the perception of MSMEs on the preparation financial statements, while the remaining 14.9% is influenced other factors.
Investigate the Root Determinants of Examiner Performance Ikhwan Wicaksono; Indarto Indarto; Aprih Santoso
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.v12i2.2382

Abstract

The purpose of the study was to analyze and empirically prove the effect of work stress, workload, work discipline on the examiner's performance with work motivation as a mediating variable at the Central Java Provincial BPK Representative. This type of research is Explanatory Research, which is to clarify the relationship between research variables and test hypotheses that have been formulated with a quantitative approach. The research method used is a survey method. The population in this study were all employees of the Central Java Provincial BPK who served in the Examination Section totaling 140 people. Calculation of the sample using the Slovin formula: the number of samples in this study was 104 people. In this study the research variables, namely: Independent variables: work stress, workload, work discipline and the mediating variable: work motivation and the dependent variable: employee performance. The data analysis techniques used are: Descriptive analysis, Validity Test, Reliability Test, Normality Test Classical Assumption Test (Multicolonierity Test, Heteroscedasticity Test), Two-Stage Multiple Regression Analysis, t Test, Mediation Test, Coefficient of Determination (R Square). The results showed that job stress. work discipline and work motivation significantly influence the examiner's performance. Work stress and work discipline have a significant effect on work motivation. Workload has no significant effect on work motivation. Work Motivation mediates work stress and work discipline on examiner's performance. Work motivation cannot mediate Workload on Examiner's Performance.
Thrift Hunter: Mengapa Membeli Baju Second-hand? Leni Susanti; Muhammad Fithrayudi Triatmaja
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.v12i2.2386

Abstract

Trends in fashion change very quickly and make many people vying to get the latest fashion items from various brands. Developments in the fast fashion industry and ever-changing trends make 80 million clothes produced every year. This leads to an increase in the amount of fashion waste. One of the efforts to reduce the accumulation of fashion waste at this time is the existence of thrift shop that provides used clothes that are still worth using and sold at low prices but the quality provided is the same as new clothes. Procurement of used clothes or used clothes or second-hand clothes is through imports. However, the import of used clothes is prohibited in Indonesia. Anything that is forbidden is haram in Islam. This study examines the motivation of consumers in making purchasing decisions based on uniqueness, environmental consciousness and religiosity. The method used is quantitative. SmartPLS 24 was used as an analysis tool. The sample in this study is young people who buy used clothes as many as 100 respondents. The results of this study indicate that religiosity does not have a significant influence on purchasing decisions. Environmental consciousness and uniqueness have been shown to have a significant influence on purchasing decisions. Of the three latent variables presented, it is known that the environmental consciousness variable was the most influential factor in purchasing decisions made by second-hand clothing buyers.
Gaya Kepemimpinan, Motivasi Dosen, dan Model Pentahelix dalam Mendukung Implementasi Kurikulum Merdeka Belajar Kampus Merdeka (Studi di Universitas Muhammadiyah Sidoarjo) Dessy Kartika Yudityawati; Sigit Hermawan
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.v12i2.2394

Abstract

The principle of ‘Merdeka Belajar’ is expected to accelerate the process of education reform in Indonesia. Rigid, linear, and bureaucratic education is not suitable for an era where technology is developing rapidly. Curriculum that is responsive to the times, adaptive and innovative is the answer. The purpose of the study is to determine the role of leadership style, lecturer motivation, and the pentahelix model in supporting the implementation of Merdeka Belajar Kampus Merdeka’s Curriculum at Universitas Muhammadiyah Sidoarjo. The research falls into the category of qualitative research with an interpretive paradigm, and uses several data collection techniques, including interviews, observation, and documentation. The results showed that leadership style, lecturer motivation, and the pentahelix model played a role in the implementation of MBKM at Universitas Muhammadiyah Sidoarjo. The 'TORSIE' paradigm and transformational leadership style bring Universitas Muhammadiyah Sidoarjo towards dynamic and quality education. The motivation of the lecturers is primarily in the context of self-development, making MBKM not just learning outside the Study Program, but internalizing MBKM to the creation of collaborative, innovative and participatory classes. The Pentahelix model, integration between the Government, academia, business, media, and society, as a manifestation of collaboration and synergy between Muhammadiyah University of Sidoarjo and other institutions completes it all. In the scientific field, it is hoped that the results of this study will be used as a reference for further research.
Mediasi Literasi Keuangan Dalam Memprediksi Risk Tolerance Pada Anggota Organisasi Muhammadiyah Di Jawa Timur Nurullaili Mauliddah; Muhammad Alhakim Danurwindo; Bahrul Ulum; Octavia Ika Wibowo; Galuh Nichayah Pravitasari
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.v12i2.2400

Abstract

This study aims to predict risk tolerance and determine the role of financial literacy in members of the Muhammadiyah Organization in East Java through the mediation of financial literacy. This study took a sample of 107 respondents by using SEM-PLS analysis. The study results show that financial attitude, financial behaviour and income cannot predict risk tolerance. However, the effect of these independent variables on risk tolerance can be strengthened through the mediation of financial literacy. Thus, this study implies that members of the Muhammadiyah organization in East Java have a good level of risk tolerance supported by a good knowledge of financial concepts based on the measuring instrument in this research variable.
IMPLEMENTASI SIRI’NA PACCE DALAM PENANGGULANGAN FRAUD Muhammad Nur Abdi; Muhammad Adil
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.v12i2.2415

Abstract

Countering fraud is important to reduce losses and respond to negative impacts. Various strategies and techniques have been developed to address fraud, such as the implementation of effective supervisory and audit systems, risk identification and fraud prevention. Therefore, handling fraud must be done proactively and continuously, taking into account new risks and developing innovative and effective solutions. The purpose of this research is to find out fraud prevention through the siri'na pacce value approach. This research uses ethnography as a method. Researchers conducted a search related to the culture of the Bugis Makassar Tribe and synthesized to find siri 'na pace in relation to fraud prevention. The 15 informants each represent government, private, academic, local youth, and general public sources. With the condition that each informant is a Bugis Macassar tribe that is closely related to the local culture of siri'na pace. The results showed that indirectly there is fraud prevention through the implementation of siri'na pacce by the Makassar Bugis community. By making self-philosophy in every decision and action so that fraud can be prevented.

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