SENTRALISASI
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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<![CDATA[The Role of Workplace Environment in Shaping Workers' Innovative Behavior: Insights From Bibliometric Analysis ]]>
<![CDATA[Nabillah, Nisfatun]]>;
<![CDATA[Fatmawati, Indah]]>;
<![CDATA[Nuryakin, Nuryakin]]>
<![CDATA[ SENTRALISASI Vol. 14 No. 3 (2025): September ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sorong ]]>
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DOI: 10.33506/sl.v14i3.4222
<![CDATA[This study aims to analyze the role of the workplace environment in shaping innovative worker behavior. The method used in this research is a mixed method with a Literature Study (SLR) approach. The quantitative method in this research focuses on numerical or statistical data (e.g., number of publications, citation frequency, publication trends, and methodology trends). The qualitative method analyses the content of existing articles or literature (e.g., concepts, themes, and contexts underlying existing research). It identifies trends that may not be visible from mere numerical data. The data sources in this study were taken from the Scopus database and Google Scolar, which included the keywords “Workplace Environment” AND “Innovative Behaviour”. The study analyzed 79 articles published in reputable international journals from 2015-2023. The research found four main streams in the workplace environment and innovative behavior research: (1) a focus on individuals as agents of innovation, which dominated the 2015-2018 period; (2) an emphasis on the relationship between individuals and organizations that emerged in 2019-2020, where human resource management plays an essential role in supporting innovation; (3) attention shifted to organizations, focusing on collective innovation processes in 2021-2022; and (4); the most recent research (2023) again highlighted individuals as key catalysts of innovation, underlining the importance of the role of individuals in fostering creativity in the work environment. ]]>
<![CDATA[Tax Avoidance, Financial Performance and Growth on Firm Value : Capital Structure as Moderation ]]>
<![CDATA[Wibowo, Jevennie]]>;
<![CDATA[Trisnawati, Estralita]]>
<![CDATA[ SENTRALISASI Vol. 14 No. 3 (2025): September ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sorong ]]>
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DOI: 10.33506/sl.v14i3.4433
<![CDATA[This research aims to determine the impact of tax avoidance, financial performance, and growth on firm value with capital structure as a moderator. It is very important for companies to study ways to increase the value of the company in order to attract investor interest in investing capital and to enhance investor confidence. The high interest of investors of all ages in investing in the company's shares can be reflected in the company's good value. Financial ratios provide an overview of a company's condition and health, especially to external parties, one of which is investors. The population of this study consists of companies listed on the IDX in the cyclical and non-cyclical consumption sectors during the period from 2020 to 2023. There are 128 test samples using the purposive sampling method. The results of this study indicate that tax avoidance does not have an impact on the value of the company, which is considered to reflect the emergence of non-compliance by the company in fulfilling its obligations as a taxpayer. Meanwhile, financial performance and growth have an impact on the value of the company, as ROA and SIZE can reflect the movement of the firm value. The role of capital structure cannot moderate the influence of tax avoidance on firm value, whereas capital structure can moderate the influence of financial performance and growth on firm value. The results of this study concludes that investors and decision-makers needs to pay attention in financial ratio when evaluating a company.]]>
<![CDATA[The Impact of BUMDes on Poverty in Pamekasan Regency ]]>
<![CDATA[Putra, Aji Muharjana]]>;
<![CDATA[Idialis, Alifah Rokhmah]]>
<![CDATA[ SENTRALISASI Vol. 14 No. 3 (2025): September ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sorong ]]>
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DOI: 10.33506/sl.v14i3.4504
<![CDATA[Rural poverty in Pamekasan Regency remains a significant structural challenge in East Java. One of the government's strategies to address it is through strengthening the role of Village-Owned Enterprises (BUMDes) as community-based economic and social institutions. This study aims to analyze the effect of BUMDes' role on individual poverty levels in Pamekasan Regency. A quantitative approach with Ordinal Logistic Regression analysis was used to evaluate three roles of BUMDes, namely contribution to income generation, expansion of access to employment, and provision of economic and social services. Primary data was obtained through a survey of 85 respondents involved with BUMDes in a number of villages. The results of the analysis show that all three variables have a significant effect on the likelihood of individuals being at a lower poverty level. This finding confirms that the strategic role of BUMDes in income generation, employment generation, and provision of quality services can promote poverty alleviation at the village level. Based on these findings, village development policies should be directed towards strengthening the function of BUMDes through the development of inclusive business units, increasing the capacity of BUMDes in providing local employment opportunities, as well as providing relevant and community welfare-oriented services.]]>
<![CDATA[The Effect of Environmental Uncertainty, Budget Participation, Task Complexity on Managerial Performance Moderated by Management Accounting Information Systems ]]>
<![CDATA[Hady, Najma Nurul]]>;
<![CDATA[Fisher, Bobby]]>
<![CDATA[ SENTRALISASI Vol. 14 No. 3 (2025): September ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sorong ]]>
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DOI: 10.33506/sl.v14i3.4511
<![CDATA[The increasing complexity and uncertainty of the business environment require organisations to optimise managerial performance in order to remain competitive. In Indonesian manufacturing companies, managerial performance is often influenced by internal and external factors such as environmental uncertainty, involvement in budget formulation, and task complexity. Although Management Accounting Information Systems (MAIS) have been widely studied in the context of decision making, their role as a moderating variable in the relationship between environmental uncertainty, budget participation, and task complexity on managerial performance has not been extensively researched. This study uses a quantitative approach with a survey method distributed to from manufacturing companies in South Jakarta. The data analysis technique used is (Moderated Regression Analysis) MRA .The results of the study indicate that Environmental uncertainty and task complexity have a significant negative effect on managerial performance, while budget participation and MAIS have a significant positive effect. MAIS was also found to weaken the negative influence of environmental uncertainty and strengthen the positive influence of budget participation on managerial performance, but it did not moderate the relationship between task complexity and managerial performance. This study introduces MAIS as a moderating variable that provides new insights into managerial performance studies. These findings emphasise the importance of implementing robust information systems to support more effective managerial strategies and decision-making.]]>
<![CDATA[The Effect of Task Complexity, Time Budget Pressure and Machiavellian Traits on Auditor Dysfunctional Behavior With Work Stress Management as A Moderating Variable ]]>
<![CDATA[Oktarina, Adelia]]>;
<![CDATA[Muluk, Muhammad Adrian]]>
<![CDATA[ SENTRALISASI Vol. 14 No. 3 (2025): September ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sorong ]]>
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DOI: 10.33506/sl.v14i3.4512
<![CDATA[This study aims to analyse the influence of task complexity, time budget pressure, and Machiavellian traits on dysfunctional auditor behaviour, This research incorporates job stress management as a moderating factor. A quantitative method was employed, using surveys distributed to auditors operating in public accounting firms within the South Jakarta region. The data were analyzed using the Structural Equation Modeling (SEM) technique with a Partial Least Squares (PLS) approach. The study’s findings demonstrate that task complexity, pressure from limited time budgets, and Machiavellian personality traits significantly and positively influence dysfunctional behavior among auditors. However, work stress management was not found to significantly moderate the relationship between task complexity, time budget pressure, or Machiavellian traits and auditors’ dysfunctional behaviour. These findings indicate that the influence of the three main factors on dysfunctional behaviour is not affected by the level of auditors' work stress management ability. This study is expected to serve as a basis for evaluation by organisations and auditors in understanding the causes of dysfunctional behaviour and the importance of systematically managing workloads. ]]>
<![CDATA[Flexible Work Arrangements and Internal Communication Satisfaction Predicting Optimal Performance ]]>
<![CDATA[Fadhilah, Jihan]]>;
<![CDATA[Eryandra, Alvin]]>
<![CDATA[ SENTRALISASI Vol. 14 No. 3 (2025): September ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sorong ]]>
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DOI: 10.33506/sl.v14i3.4516
<![CDATA[This study aims to analyze the role of flexible work arrangements and internal communication satisfaction on performance in the organization. This quantitative research method involved 233 respondents with the criteria of permanent employees for at least one year at organizations that implement hybrid, work from anywhere, or remote systems. This research instrument uses the dimensions of flex-time and flex-place (flexible work arrangements), informational substantiality and relational satisfaction (internal communication satisfaction); contextual performance and task performance (job performance). Data analysis using multiple regression analysis with Jamovi 2.6.25 showed that flexible work arrangements and internal communication satisfaction simultaneously have a significant influence on performance (R2=0.548; p<0.001). Based on estimate values, this study reveals a significant positive influence of flexible working arrangements (Estimate=0.179) and internal communication satisfaction (Estimate=0.594) on performance. This indicates that the higher the value of flexible work arrangements and internal communication satisfaction, the higher the performance. These results also partially found that internal communication satisfaction had a smaller effect (β=0.0367; p<0.01) than flexible work arrangements (β= 0.0866; p=0.040) on performance. This finding confirms that organization should prioritize flexible work arrangements while ensuring robust internal communication satisfaction to support their implementation.]]>
<![CDATA[Effects of Financial Literacy, Financial Attitude, and Personality on Financial Management Practices ]]>
<![CDATA[Alfiriana, Novika]]>;
<![CDATA[Juniar, Asrid]]>;
<![CDATA[Rafli, Muhammad Raihan]]>
<![CDATA[ SENTRALISASI Vol. 14 No. 3 (2025): September ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sorong ]]>
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DOI: 10.33506/sl.v14i3.4533
<![CDATA[The purpose of this study is to investigate the effects of financial knowledge, financial attitudes, and personality on financial management behavior, with self-control serving as a mediating variable. The research focuses on employees of PT Bank KB Bukopin Banjarmasin, particularly in the context of post-merger performance challenges. This study seeks to fill the gap in previous research by integrating cognitive and psychological factors within a formal organizational setting. Using a quantitative explanatory approach, data were collected through a census of 75 permanent employees with a minimum of three years of service. The data were analyzed using Partial Least Squares Structural Equation Modeling to assess both direct and indirect effects among the variables. The findings indicate that FK, FA, personality, and SC significantly influence FMB. Notably, personality has the strongest effect on SC, while FK shows the most substantial direct influence on FMB. The model explains 50.8% of the variance in FMB, confirming SC as a key mediating variable. These results reinforce the Theory of Planned Behavior and suggest that improving financial literacy, fostering positive attitudes, and enhancing self-control are essential strategies for strengthening financial behavior among employees in banking institutions. ]]>
<![CDATA[Exploration of Factors That Influence Patients' Decisions in Choosing A Beauty Clinic: A Grounded Theory Approach ]]>
<![CDATA[Uliyah, Dian Alfiyatul]]>;
<![CDATA[Cahyono, Dwi]]>;
<![CDATA[Hermawan, Haris]]>
<![CDATA[ SENTRALISASI Vol. 14 No. 3 (2025): September ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sorong ]]>
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DOI: 10.33506/sl.v14i3.4594
<![CDATA[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.]]>
<![CDATA[How Green Brand Love Mediates Green Brand Loyalty in Eco-Friendly Cosmetics ? ]]>
<![CDATA[Purwianti, Lily]]>;
<![CDATA[Ariyanto , Hepy Hefri]]>;
<![CDATA[Fidia, Fidia]]>
<![CDATA[ SENTRALISASI Vol. 14 No. 3 (2025): September ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sorong ]]>
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DOI: 10.33506/sl.v14i3.4692
<![CDATA[In the increasingly competitive eco-friendly cosmetics market, building sustainability‐based consumer loyalty presents an important challenge. This study aims to analyse the effects of brand popularity (BP), brand authenticity (BAUNT) and green brand trust (GBT) on green brand love (GBL), as well as their direct and indirect effects on green brand loyalty (GBLOY). A quantitative design was adopted, involving 412 female consumers of green cosmetic products in Batam, Indonesia, selected using purposive sampling. Data were analyzed using SmartPLS 4 to evaluate the measurement and structural models, while SPSS was used for descriptive statistics. Results indicate that BP, BAUNT and GBT have significant positive effects on GBL and GBLOY. Furthermore, GBL partially mediates the relationships between BP, BAUNT and GBT with GBLOY. These findings demonstrate that both cognitive (brand popularity, authenticity, and trust) and affective (green brand love) processes jointly shape consumer loyalty in sustainability‐oriented markets. The study contributes theoretically by extending Commitment–Trust Theory in the context of green cosmetics branding and offers practical insights for persuading environmentally conscious consumers through authentic, trustworthy, and emotionally engaging brand strategies. ]]>
<![CDATA[The Effect of Core Tax System, Tax Socialization, and Tax Morale on Tax Compliance With Tax Awareness As A Moderating Variable ]]>
<![CDATA[Amalia, Silviyani Suci]]>;
<![CDATA[Tanjung, Juita]]>
<![CDATA[ SENTRALISASI Vol. 14 No. 3 (2025): September ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sorong ]]>
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DOI: 10.33506/sl.v14i3.4742
<![CDATA[The purpose of this investigation is to examine how the following factors affect tax compliance: core tax system, tax socialization, and tax morale, with tax awareness as a moderating variable. This research was carried out at the Kantor Pelayanan Pajak (KPP) Pratama Jakarta Kebayoran Baru Dua using primary data from a survey, which was then analyzed using SmartPLS. Findings from the study suggest that the Core Tax System, Tax Socialization, and Tax Morale exert a favorable and substantial influence on Tax Compliance, with Tax Awareness strengthening the relationship between these variables. However, it weakens the connection between the Core Tax System and Tax Compliance. Internal factors of Tax Morale, influenced by societal conventions, faith in the government, and perceptions of justice, along with the Core Tax System and Tax Socialization as external factors, play an essential part in improving Tax Compliance. In terms of Tax Awareness, it weakens the correlation between the Core Tax System and Tax Compliance, indicating that system improvements alone are insufficient without enhancing awareness and Tax Morale. This is because the sustainability of long-term compliance depends more on the development of Tax Morale and awareness through continuous education and the enforcement of strict yet fair sanctions, thereby ensuring that the motivation to comply remains ingrained in taxpayers.]]>
