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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.
Arjuna Subject : -
Articles 3 Documents
 1 
Search results for , issue "Vol. 15 No. 2 (2026): May" : 3 Documents clear
Intangible Assets, Bonus Mechanism, Debt Covenant, and Transfer Pricing: Moderating Role of Board Gender Diversity Hastuti, Dila Dwi; Solikhah, Badingatus
SENTRALISASI Vol. 15 No. 2 (2026): May
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v15i2.5336

Abstract

This study examines the effects of intangible assets, bonus mechanisms, and debt covenants on transfer pricing and the moderating role of board gender diversity. Using panel data from 840 non-financial companies listed on the Indonesia Stock Exchange during 2020–2024 (4,200 firm-year observations), the analysis employs panel data regression. This study offers two main novelties. First, while most prior studies focus on direct determinants of transfer pricing, existing literature rarely examines board gender diversity as a moderating variable in the relationships between intangible assets, bonus mechanisms, debt covenants, and transfer pricing. Second, this study uses a comprehensive sample of all non-financial companies, providing more representative evidence of transfer pricing practices in Indonesia. The results show that intangible assets, bonus mechanisms, and debt covenants have a significant positive effect on transfer pricing. Board gender diversity weakens the influence of intangible assets and debt covenants, suggesting enhanced monitoring and governance effectiveness, but strengthens the effect of bonus mechanisms, indicating that incentive-driven performance pressures may override governance controls. The findings contribute to the transfer pricing and corporate governance literature by demonstrating the dual role of board gender diversity. Practically, the results provide insights for regulators, tax authorities, and companies in designing governance mechanisms and compensation policies to mitigate transfer pricing risks. Future research is encouraged to incorporate additional variables, apply more comprehensive measures of gender diversity, and use more detailed transfer pricing documentation. 
Analysis of Lecturer Performance Effectiveness: The Role of Personal Branding, Social Media and Digital Products with Digital Economy Moderation in Private Universities in Tangerang Sukaesih, Imas; Bastian, Asep Ferry; Mahmudin, Mahmudin; Saidiah, Saidiah; Rifa’i, Ahmad Zaenur
SENTRALISASI Vol. 15 No. 2 (2026): May
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v15i2.5362

Abstract

This study aims to analyze lecturer performance effectiveness by examining the roles of personal branding, social media, and digital products, moderated by the digital economy. Specifically, it examines the direct effects of these variables and how the digital economy moderates their relationship with performance. A quantitative approach using a cross-sectional survey was applied. Data from 105 lecturers at private universities in Tangerang were analyzed with SEM-PLS. Findings reveal that personal branding and social media have a significant positive effect on performance. In contrast, digital products show a significant negative effect, potentially due to adaptation burdens and uneven digital literacy. The digital economy moderates these relationships selectively: it strengthens the effect of social media, weakens the effect of personal branding, and does not moderate the link between digital products and performance. These findings imply that universities should design structured digital literacy policies, strengthen academic branding programs, and establish supportive technology governance. Theoretically, this study contributes by integrating the digital economy as a selective moderator into the performance model and providing contextual evidence on digital adaptation in Indonesian higher education. 
Behavioral and Organizational Drivers of SAK EMKM Adoption In MSMEs Rizkyana, Fitrarena Widhi; Baroroh, Niswah; Welasih, Nitis
SENTRALISASI Vol. 15 No. 2 (2026): May
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v15i2.5422

Abstract

The Execution of Financial Accounting Standards (SAK EMKM) is important for the credibility and reliability of financial statements. However, only about 1.49% of MSME actors in Pemalang are receiving guidance from the local government. It indicates the need to examine determinants influencing its implementation. The focus of the current investigation is the interaction of accounting understanding, perceived usefulness, and the socialization of SAK EMKM, with business readiness as a moderator. Primary data were collected, and 114 MSME owners/managers in Pemalang Regency were selected through purposive and snowball sampling. Partial Least Squares Structural Equation Modeling (PLS SEM) was used to analyze the data, and SmartPLS 3.0 was used to conduct model testing. The developed model explained 71% of the variance in SAK implementation. The main findings of the study were that understanding accounting, perceived usefulness, and the socialization of SAK EMKM positively contributed to its implementation. However, business readiness has not moderated the relationship between accounting knowledge, perceived usefulness, and the socialization of SAK EMKM during its implementation. The research findings indicate that behavioral and perceptual factors are more important than structural factors in explaining MSMEs' adoption of the SAK EMKM. Implementation of this standard is driven more by the level of understanding and perceived usefulness than by formal business readiness. In practice, these research findings empower regulators and the government to strengthen structured outreach and technical assistance to enhance the broader potential for implementation of the SAK EMKM. 

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