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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 248 Documents
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Job Satisfaction’s Impact on Employee Performance: The Mediating Role of Employee Engagement Maryati, Tri; Danupranata, Gita; Musoli, Musoli; Nugraha, Syahdani Satria
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.v13i2.3202

Abstract

This study aims to examine the impact of job satisfaction (JS) on employee performance (EP) and examine the role of employee engagement (EE) in their relationship. This study was undertaken based on settled theories of job satisfaction (JS), employee performance (EP), and employee engagement (EE). It maintains that the employee's perceived JS can boost EP and that EE serves as a mediator in this relationship. Using a deductive approach and a quantitative research design, the study investigated the correlation between JS and EP in PKU Muhammadiyah Yogyakarta Hospital. Data from 131 respondents were analyzed utilizing AMOS with the help of SEM software. The data analysis uncovered that employee job satisfaction (JS) positively impacted performance (EP) in PKU Muhammadiyah Yogyakarta Hospital. In addition, employee engagement (EE) acted as a mediator between JS and EP. Job satisfaction felt by employees and creating employee engagement could boost EP in PKU Muhammadiyah Yogyakarta Hospital. The study highlights that providing job satisfaction to employees has broad benefits, including greater employee engagement, enhanced employee work, and a positive contribution to the development of PKU Muhammadiyah Yogyakarta Hospital. Practically, this research highlights the importance of creating employee job satisfaction. Employee satisfaction is something that organizations must pay attention to because it affects employee engagement and employee performance. Employees will be more active in carrying out their assigned tasks if they feel satisfied. Employees who feel connected (engaged) with the company will have an awareness of the organization so that employees will provide their best abilities and skills for the success of the organization. The theoretical implications of testing the correlation between job satisfaction and employee engagement on employee performance can enrich existing behavioral theories in organizations.
Global Perspectives on Financial Policy Optimization: Addressing Overinvestment and its Impact on Corporate Profitability (Study on Indonesia Stock Exchange) Saputra, Muhammad Haris; R, Mardiana; Fahdillah, Yosi; Yuliana, Yuliana
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.v13i2.3203

Abstract

The primary objective of this research is to investigate the impact of overinvestment on corporate performance. It also seeks to analyze the effectiveness of debt policy, dividend policy, and the combined use of debt and dividend policy in alleviating the adverse effects of overinvestment on corporate performance. The study utilizes data from a sample of 53 non-financial companies that carried debt and consistently distributed dividends from 2010 to 2022. Overinvestment is assessed through two methods: the residual value derived from the new investment equation and the Hodrick-Prescott (HP) filter. The data is then transformed into panel data, and various models such as fixed effect, random effect, and common effect are applied to identify the most suitable model. The findings indicate a negative correlation between overinvestment and corporate performance. Debt policy emerges as a mitigating factor, addressing agency conflicts and reducing the adverse impact of overinvestment on company performance. Similarly, dividend policy proves effective in mitigating the negative effects of overinvestment by constraining excess cash. The combination of debt and dividend policies is identified as a comprehensive strategy to mitigate overinvestment, as it aids in curbing excessive free cash flow. However, it is noted that this combination also lowers financing funds to their minimum level, potentially leading to a shortage of funds for future profitable projects. Consequently, careful calculations are emphasized to ensure companies strike a balance, avoiding neglect of profitable investments in the future.    
The Influence of Ownership Structure, Board Composition and Financing Decisions on the Performance of Manufacturing Companies in the Consumer Goods Sector Pradana, Firmansyah Adhitya; Dabo, Mia El; Ricardo, Wilson; Lestari, Henny Setyo; Margaretha, Farah
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.v13i2.3205

Abstract

This research aims to investigate the impact of ownership structure, board size, proportion of independent directors, funding decisions, company size, and dividend policy on the performance of consumer goods manufacturing companies. Purposive sampling was employed for data collection. Results indicate that ownership structure and board size positively and significantly influence company performance, as measured by Tobin's Q and ROA. However, the proportion of independent directors, funding decisions, company size, and dividend policy do not exhibit significant effects. Consequently, effective management of ownership structure and board size is crucial for enhancing company performance in the consumer goods manufacturing sector. These findings provide valuable insights for companies to improve their performance and corporate governance practices, fostering stability and sustainability in alignment with economic trends.
The Effect of Machiavellianism on Employee Resistance to Change: The Mediation of Employee Needs Janah, Nila Raudlotul; Nuzulia, Siti
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.v13i2.3219

Abstract

In today's organizational environment, the ability to survive the demands and change is the key to a company's success. However, the main problem faced by companies in implementing change is resistance from their employees although there have been many previous studies that discuss organizational dimensions in increasing employee acceptance. Therefore, this article discusses the relationship of employees' Resistance to Change with Machiavellianism and mediating role of Manifest Needs, which consists of Need for Dominance, Need for Achievement, Need for Autonomy, and Need for Affiliation. Data from 259 employees have been collected from various companies in Indonesia. The results obtained showing that Need for Autonomy significantly mediates the relationship between Resistance to Change and Machiavellianism as well as contributes to the theory while filling the research gap. In addition, this research also discusses recommendations for the future research and limitations associated with this research.
Does Financial Distress Contribute as an Intermediary Factor in Detecting Financial Statement Fraud ? Saputra, Aditya Danang; Witono, Banu; Zulfikar, Zulfikar
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.v13i2.3230

Abstract

This study aims to investigate whether financial distress acts as an intermediary factor in detecting fraudulent financial statements in manufacturing companies listed on the Indonesia Stock Exchange. The purposive sampling method was used to select 105 manufacturing companies during the period 2017-2021. The analysis was conducted using the Outer Smart PLS model to evaluate the relationship between auditor turnover, board turnover, financial targets, ineffective supervision, capability, and financial distress on financial statement fraud. The results confirmed that there was no significant influence between capacity, board turnover, financial targets, ineffective supervision, and financial distress on financial statement fraud. In addition, financial distress also does not mediate the effect of other variables on financial statement fraud. This approach reflects the ethical philosophy in the study that emphasizes honesty, integrity, and transparency in corporate financial reporting. These results highlight the importance of effective supervisory strategies and strong internal controls in preventing and detecting financial statement fraud, regardless of the company's financial distress. This study contributes by exploring the role of financial distress in detecting financial statement fraud. For future research, it is important to investigate additional factors that influence fraud and develop more effective monitoring strategies. Contingency theory emphasizes the importance of contextual factors in organizational management, while Fraud theory pays attention to the motives and driving factors behind fraudulent behavior.
Analysis of Budget and Realization Financial Performance at the Labuhanbatu Utara Regency Personnel and Human Resources Development Agency Harahap, Siti Tasya Zulaikha; Syafina, Laylan; Nasution, Yenni Samri Juliati
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.v13i2.3237

Abstract

This research aims to determine the performance and financial realization of the budget in five budget years, namely 2018-2022 at the North Labuhanbatu Regency Personnel and Human Resources Development Agency. This research uses a qualitative approach, with documentation procedures used to obtain data. The analytical approach used is a descriptive method which includes spending variance analysis, spending growth analysis, spending alignment analysis (divided into operational spending and capital spending), and efficiency ratios. Research findings using expenditure variance analysis for 2018-2022 show that the performance of the expenditure budget is quite good because no expenditure exceeded the budget. Based on a review of state spending growth from 2018 to 2022, there is a positive increase with an average of 8,41%. Based on the findings of the 2018-2022 expenditure alignment study, the expenditure budget is used more for operational expenditure than capital expenditure. With an average operational expenditure over the five budget years of 98,10%, capital expenditure was 1,90%. Based on the 2018-2022 budget realization efficiency ratio, the efficiency level of budget use in 2018 was 79,76%, while the efficiency level in 2019-2022 budget use was quite efficient with budget use of 84,80%, amounting to 81,74%, 83,02%, and 85,20%.
Price Fluctuations and Social Media: A Study of Teenagers' Adaptive Consumer Choices Azzahra, Anandita Salsabila; Yiğitsoy, Ezgi; Ulutürk, Zeynep Sena; Tresna, Pratami Wulan; Chan, Arianis; Barkah, Cecep Safa'atul
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.v13i2.3260

Abstract

While experiencing hyperinflation, teenager needs to adjust and reevaluate their choices especially when they witness large price fluctuations and unexpected changes in their financial situation. Furthermore, they tends to focus on what’s happening on their social media. The main aim of this research is to examine how society behaved during the hyperinflation period in Türkiye using Bourdieu's theoretical framework. According to our research conducted through in-depth interviews and netnography, teenagers use three coping mechanisms to overcome their levels of cultural and economic capital. They often use coping mechanisms to create their own culture that helps them maintain their identity. This can help better understand behavior & habits of teenager buyers, especially in high inflation environments.
Pentahelix in the Development of Paloh Naga Agrotourism on the Socio-Economics of Village Communities from an Islamic Economic Perspective Hasanah, Sri Nurul; Imsar, Imsar; Tambunan, Khairina
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.v13i2.3270

Abstract

The aim of this research is to determine and analyze Pentahelix in the Development of Paloh Naga Agrotourism towards the Social Economy of Village Communities from an Islamic Economic Perspective. This research uses qualitative research which provides an actual, systematic and accurate picture of tourism development using the pentahelix model through descriptive methods. Tourism potential can develop rapidly if all stakeholders work together well, this is shown by the correlation between elements of the pentahelix model. Test the validity of the data using the triangulation method method. The results of this research are that Pentahelix in the development of Paloh Naga Agrotourism towards the Social Economy of the Denai Lama Tourism Village Community has been running optimally. In encouraging tourism progress, the role of various supporting parties is needed through creative ideas and innovation that work synergistically. Apart from that, the development of Agrotourism must always pay attention to the objectives of Islamic economics, namely that it must be in line and in accordance with Islamic law so that all ongoing tasks are directed towards the benefit of the people.
Implementation of Good Corporate Governance in the Business and Operational Processes of PT BPR BKK Karangmalang (Perseroda) Sragen Khairunissa Nareswari; Nahda, Katiya
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.v13i3.3318

Abstract

This study aims to determine how good corporate governance impacts business and operational activities at PT BPR BKK Karangmalang (Perseroda) Sragen, especially in overcoming irregularities and promoting GCG, alignment of operational activities with GCG principles, GCG contribution in preventing fraud, and GCG effectiveness in improving financial performance. The qualitative research method involves observations and interviews with structural officials related to the topic. The results of this study indicate that the implementation of GCG can bring the company in a better direction from various sides. Effective and efficient GCG implementation can benefit the company, stakeholders, and society positively.   
Factors that Influence the use of Management Accounting on SME Performance in the city of Medan Ardila, Isna; Sembiring , Masta; Kalsum, Umi
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.v13i3.3321

Abstract

The aim of this research is to examine the influence of the use of management accounting on SME performance, and environmental uncertainty, information technology, quality of human resources and innovation as factors that influence the use of management accounting. Descriptive quantitative research method, namely the results of processing data and then representing it. The population of this research is SMEs from various business sectors spread across the city of Medan. The sample was taken using a purposive sampling technique as many as 33 SMEs in the city of Medan. The Structural Equation Modeling (SEM) equation model is used for the data analysis method. Information technology influences the use of management accounting, environmental uncertainty, human resources and innovation do not influence the use of management accounting. The use of management accounting influences the performance of SMEs.

Page 17 of 25 | Total Record : 248

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