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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 234 Documents
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Use of Cashless Payment and Its Implications for Impulsive Buying: Examining Consumer Behavior Patterns in the Digital Era in E-Commerce Fitriyani; Afrizal, Yogi Hady
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.v14i1.3818

Abstract

This research aims to determine consumer behavior patterns in using non-cash payments and the implications for impulsive purchases in e-commerce. This research uses qualitative methods to gain in-depth insight from each informant, so the Unified Theory of Acceptance and Use of Technology (UTAUT2) approach was chosen to determine this pattern. The research results reveal that the convenience offered by non-cash payments accelerates a person's decision making when shopping, which encourages impulsive buying behavior where shopping decisions are taken quickly without planning. The implication of this research is that the development of cashless payments not only provides practical benefits in daily transaction activities, but also creates new shopping patterns that combine convenience and psychological encouragement through promotional offers. This shows how digitalization in payment methods is not just a means of payment but also a means of influencing consumer behavior in the current digital era.
Directors' Cost Allocation in Construction Firm Common Method and AI Method A Case Study of PT WZK Buana, Mohamad Torik Langlang; Sriyanto, Agus; Sinambela, Tongam; Tarmidi , Deden; Sapian, Safeza Mohd
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.v14i1.3826

Abstract

This study aims to analyze how directors' costs are allocated in a construction services firms. The number of contractors in the country has boasted over 200,000 entities in the last three years, to support the Indonesian government's current focus on infrastructure development. In turn, these companies’ success is strongly led by their board of directors. The board of directors’ costs in a construction services company are charged to each project using systematic methods to ensure fair allocation. The study employed qualitative methods using a case study of a road construction firm that handles several projects every year. The result of the study found that the firm had a good understanding of management accounting methods and an effective computer accounting system, enabling fair directors’ cost allocation. The findings are significant to be used for reference to management accountants in construction services companies.
The Influence of Leverage, Profitability, and Company Size on Audit Delay Fitriadi, Fitriadi; Amiruddin, Amiruddin; Alam, Syamsu
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.v14i1.3828

Abstract

This study aims to examine the influence of leverage, profitability, and Company Size on audit delay. The delay in delivering audit results will affect investors' perceptions in making investment decisions. This research was conducted on companies under the Lippo Group that are listed on the IDX using secondary data and analyzed using multiple linear regression analysis. The research results indicate that leverage, profitability, and company size do not affect audit delay, whereas simultaneously, leverage, profitability, and company size do affect audit delay. This research is expected to provide practical implications for management in managing the company to issue audited financial statements on time, thereby maintaining the trust of investors and other stakeholders as a manifestation of transparency and accountability. This research is also expected to provide implications for auditors in conducting the audit process to remain professional and apply the principle of caution without being burdened by the company's conditions, whether in the form of debt issues, profitability, company size, or other variables that can affect the auditor's performance.
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.
The Role of Entrepreneurial Orientation and Competitive Intelligence In The Influence of Strategic Flexibility on Organizational Agility Sentoso, Antony; Ong, Jovi; Nelson, Alden
SENTRALISASI Vol. 14 No. 2 (2025): May
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i2.4095

Abstract

Entrepreneurial orientation and competitive intelligence play an important role in influencing the strategic flexibility and organizational agility. Therefore, we need to know what kind of orientation and competitive intelligence that suit the most for the organization. This research aims to analyze the role of entrepreneurial orientation and competitive intelligence in the influence of strategic flexibility on organizational agility. The research method used is a quantitative method, with data collection through distributing questionnaires to respondents who are working in the hotel industry. From the research result all the hypotheses all are accepted and effect significantly positive between each variable. This research highlights the importance of entrepreneurial orientation and competitive intelligence in increasing the strategic flexibility and organizational agility of an organization so that the organization has an innovative and unique strategy from other organizations. The implications of this research suggest that organizations should prioritize these factors to stay competitive in an increasingly dynamic market. Future research should explore additional samples and variables and investigate these relationships in different industries to deepen the understanding of the factors influencing strategic flexibility and organizational agility
The Dynamic of Women Entrepreneurs, Environmental Awareness, and Family Welfare: A Green Economy Perspective Mirandha Ariesca Riana; Jannah, Mardiatul; Arizahni, Keisyah Rifqah; Sary , Cherry Arma
SENTRALISASI Vol. 14 No. 2 (2025): May
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i2.4000

Abstract

This study aims to analyze the impact of strengthening the potential of women entrepreneurs on family welfare, with environmental awareness as a moderating variable within the green economy perspective. An explanatory quantitative method was used, employing purposive sampling involving 200 women entrepreneurs in Indonesia engaged in sustainable business practices. Data were collected through surveys and analyzed using SmartPLS, including validity and reliability tests, classical assumption tests (multicollinearity, heteroscedasticity, normality), and moderated regression analysis. The findings indicate that strengthening the potential of women entrepreneurs has a positive and significant impact on family welfare, and environmental awareness enhances this relationship. The practical implications of this study highlight the importance of integrating sustainability values into women entrepreneurs’ empowerment to sustainably improve family welfare. The theoretical implications contribute to the literature on women’s entrepreneurship and the green economy. However, this study has limitations, as it does not measure other variables that may affect family welfare. Future research is recommended to include more contextual variables and involve a broader population.

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