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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 15 Documents
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Search results for , issue "Vol. 14 No. 1 (2025): January" : 15 Documents clear
The Mediating Role of Financial Performance on The Influence of Corporate Social Responsibility and Good Corporate Governance on Firm Value Rusmawati, Zeni; Mauliddah, Nurullaili; Sari , Tyasha Ayu Melynda
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.v14i1.3839

Abstract

This research aims to determine the influence of Corporate Social Responsibility and Good Corporate Governance on firm value with financial performance as a mediating variable. The research used quantitative research using panel data and multiple regression analysis with SPSS 27. This research uses a purposive sampling technique with the object being raw materials sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2023. The number of observation samples is 90. The results of this research indicate that financial performance cannot mediate the influence of CSR on company value, but financial performance can mediate the influence of GCG on firm value. This implies that investors will pay attention to the company's financial performance, when looking at corporate governance (GCG).
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.
Analysis of Hybrid Work Model on Employee Performance Through Work Life Balance Fatyandri, Adi Neka; Wijaya, Antonio Tantra; Muchsinati, Evi Silvana
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.v14i1.3895

Abstract

This study aims to determine the effect of hybrid work systems on employee performance through work life balance in the insurance services industry in Batam City. With data collection that has been done through the distribution of questionnaires in Batam City involving 264 respondents, with the majority of men aged 18-25 years, with a high school / vocational high school education background, working as staff. The results of the hypothesis testing indicate that work life balance can be supported by the implementation of a hybrid work model. However, increasing this work life balance does not always contribute directly to improving employee performance. Further research is recommended to identify other factors or variables that can provide new insights in explaining the impact of hybrid work systems on employee performance.
Narrative Research Study: Market Sentiment As A Trigger For Cryptocurrency Volatility Hidayatullah, Mahdi; Juniar, Asrid
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.v14i1.3900

Abstract

This study aims to analyze the impact of market sentiment on cryptocurrency price volatility, focusing on the top 50 cryptocurrencies by market capitalization in 2024. Data was collected from CoinMarketCap for the period 2021-2023, and market sentiment is measured using Natural Language Processing on text data from social media (Twitter, Reddit), forums, and news articles. The analysis employs Structural Equation Modeling - Partial Least Squares to examine the relationship between market sentiment and price volatility. The latent variable "Market Sentiment" is constructed using the NLP indicator, while "Price Volatility" is measured by daily standard deviations and the Average True Range. Additional factors, such as Layer-1, Layer-2, Decentralized Finance, Specialized Computing, Real World Assets, and Decentralized Infrastructure Projects, are also incorporated for a more comprehensive analysis. The results show that positive sentiment significantly increased price volatility, especially for speculative projects like Layer-2 and DeFi, while negative sentiment significantly reduced volatility. Neutral sentiment had no significant effect on price volatility. These findings highlight the important role of social media and news in driving sharp price movements in the cryptocurrency market, providing valuable insights for investors and policymakers in managing and responding to market sentiment.
The Effect of Implementing Values Honesty on Earnings Enhance with Customer Satisfaction as a Moderation Variable Masdar, Nisma Ariskha; Alimuddin, Alimuddin; Mediaty, Mediaty
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.v14i1.3938

Abstract

This research aims to analyze the impact of honesty values on customer satisfaction and revenue growth at Chocolicious Indonesia. This research proves that the value of honesty has a significant impact on customer satisfaction, but does not directly influence the increase in Chocolicious's revenue. Customer satisfaction has proven to be an important mediator in the relationship between the value of honesty and increase revenue. This research uses a mixed-methods approach. The quantitative approach was used with a survey method for data collection to statistically formulate the hypothesized relationship between the value of honesty, customer satisfaction, and the revenue of Chocolicious Indonesia. As many as 180 questionnaires were distributed to Chocolicious customers, and 100 surveys could be used for testing. This research also uses a descriptive qualitative approach to understand the phenomenon and describe the application of honesty values in maximizing revenue at Chocolicious, focusing on data collection regarding individual perspectives on the application of honesty values in Chocolicious's business practices. These findings indicate that the value of honesty has a significant impact on customer satisfaction, but does not directly influence the increase in Chocolicious's revenue. Customer satisfaction has proven to be a mediator in the relationship between the value of honesty and increase revenue. These findings imply that the application of honesty values, such as selling halal products for consumption, no deception in transactions, no usury during sales, applying honesty in promoting products, and instilling sincerity values among employees, creates customer satisfaction that contributes to increased revenue through repeat purchases by various customers.

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