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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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The Mediating Role of Learning Orientation on the Effect of Customer and Competitor Orientation on MSME Business Performance Rusmawati, Zeni; Oktaviani, Marista; Solehah, Alfia Rohmatus
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.v14i2.4412

Abstract

The purpose of this study was to determine the effect of competitor orientation and customer orientation on business performance mediated by learning orientation. Learning orientation is taken as a mediating variable, because MSMEs must continue to learn and learn, so that they are able to have a competitive advantage. Muhammadiyah's role in supporting this is through the LAZISMU institution, namely through the MSME empowerment program. The MSME empowerment program, in addition to distributing funds, also provides coaching and learning for MSME actors so that they can run their businesses well. This study uses a quantitative approach, by distributing research questionnaires to MSME actors fostered by LAZISMU. There are 53 respondent data processed using SmartPLS. This study uses PLS-SEM analysis with the results of the direct influence between customer orientation on learning orientation and business performance showing positive and significant results, as well as the influence of competitor orientation on business performance. However, competitor orientation on customer orientation does not show a direct influence. The results of the mediation test, the influence of customer and competitor orientation on business performance can be mediated by learning orientation. This shows that learning orientation improves the organization's ability to translate market insights into strategies and innovations that improve business performance. In other words, only MSMEs that are able to internalize customer information and use it as a basis for continuous learning will be able to consistently create business value.
Tax Avoidance, Financial Performance and Growth on Firm Value : Capital Structure as Moderation Wibowo, Jevennie; Trisnawati, Estralita
SENTRALISASI Vol. 14 No. 3 (2025): September
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i3.4433

Abstract

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.
Government Sector Fraud Analysis From the Fraud Diamond Perspective (Case Study of the Regional Financial Statements of the Southwest Papua Local Government) Gunawan, Belinda; Nariman, Augustpaosa
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.v14i2.4453

Abstract

Supreme Audit Board of Republic of Indonesia gave Adverse Opinion for the Financial Statement of Southwest Papua Local Government for the Fiscal Year 2023. Even the Audit Report of the Supreme Audit Board of The Republic of Indonesia on Financial Statement of Southwest Papua Local Government for the Fiscal Year 2023 does not mention "fraud" term on the report, it does not mean that Financial Statement of Southwest Papua Local Government for the Fiscal Year 2023 is fraud free. The purporse of this research is to provide a more explicit understanding to identify fraud indications in the Financial Statement of Southwest Papua Local Government for the Fiscal Year 2023, and to identify wheter the elements of fraud in expenditure audit findings are present or not, through analyisis using fraud theory.  This research relies on secondary data as its source and uses qualitative approach and case study methods. The scope of this study was limited by using the Audit Report of the Supreme Audit Board of The Republic of Indonesia on Financial Statement of Southwest Papua Local Government for the Fiscal Year 2023. The result of the study indicates that from 14 regional expenditure findings, there are indications of fraud in 12 expenditure findings based on analysis using component of fraud action theory and fraud diamond theory due to the fulfillment of the fraud elements.
Analysis of Halal Fashion Business Development Strategies in Medan City Nasution, Hafizah Mahira; Rahma, Tri Inda Fadhila; Inayah, Nurul
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.v14i2.4457

Abstract

The halal industry continues to be an important issue in Indonesia, including in Medan City.  This study aims to analyze the development strategy of Umama Gallery Medan halal fashion and formulate effective alternative strategies by analyzing internal and external factors to face competition in the Halal Fashion industry in Medan City. This research uses mixed-method methodology by using SWOT analysis and QSPM approaches.  The results of this study indicate that the SWOT analysis of Umama Gallery Medan is in quadrant I which supports aggressive strategies so that the suitable strategy used is the SO (Strength - Oppurtunity) strategy 1) Develop product variations in accordance with Muslim fashion trends to remain competitive, 2) Expand marketing through e-commerce platforms, and 3) Increase collaboration with influencers and hijabers communities to strengthen brand image. And QSPM analysis, obtained alternative strategies that are suitable for Umama Gallery Medan, namely ST (Strength - Threat) 1) Increase product innovation regularly to anticipate changes in fast fashion trends, 2) Maintain product quality to remain superior to competitors in the midst of intense market competition. The most appropriate alternative strategy for Umama Gallery Medan is the S-O (Strength-Opportunities) strategy with an aggressive growth approach. This strategy includes the development of product variations that align with Muslim fashion trends to maintain competitiveness in the market.
Voluntary Disclosure Programs, Tax Morale, and Tax Penalties: Their Influence on Individual Taxpayer Compliance in the Context Tax Regulations Harmonization Law Arifiana, Zahra; Wahyudi, Slamet
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.v14i2.4474

Abstract

This study aims to ascertain how individual taxpayer compliance is affected by tax morality, tax penalties, and voluntary disclosure programs.  At the Kantor Pelayanan Pajak (KPP) Pratama Jakarta Kebayoran Baru Dua, the study was conducted using primary data from surveys.  Later, the data was examined using multiple linear regression analysis.  The study's conclusions imply that tax fines, tax ethics, and voluntary disclosure initiatives have a major influence on individual taxpayer compliance. In theory, this study advances knowledge that voluntary disclosure initiatives may eventually raise taxpayer awareness and compliance.  The internal component of tax morale, which is impacted by societal norms, government trust, and the fairness of the tax system, can be strengthened by the deterrent effect of tax sanctions as an external factor. In practice, this means that while voluntary disclosure programs can boost compliance in the short term, their long-term efficacy hinges on raising taxpayer tax morale through tax education and the imposition of severe but appropriate tax penalties to avoid stifling morale.
The Impact of BUMDes on Poverty in Pamekasan Regency Putra, Aji Muharjana; Idialis, Alifah Rokhmah
SENTRALISASI Vol. 14 No. 3 (2025): September
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i3.4504

Abstract

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.
The Effect of Environmental Uncertainty, Budget Participation, Task Complexity on Managerial Performance Moderated by Management Accounting Information Systems Hady, Najma Nurul; Fisher, Bobby
SENTRALISASI Vol. 14 No. 3 (2025): September
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i3.4511

Abstract

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.
The Effect of Task Complexity, Time Budget Pressure and Machiavellian Traits on Auditor Dysfunctional Behavior With Work Stress Management as A Moderating Variable Oktarina, Adelia; Muluk, Muhammad Adrian
SENTRALISASI Vol. 14 No. 3 (2025): September
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i3.4512

Abstract

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. 
Flexible Work Arrangements and Internal Communication Satisfaction Predicting Optimal Performance Fadhilah, Jihan; Eryandra, Alvin
SENTRALISASI Vol. 14 No. 3 (2025): September
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i3.4516

Abstract

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.
Effects of Financial Literacy, Financial Attitude, and Personality on Financial Management Practices Alfiriana, Novika; Juniar, Asrid; Rafli, Muhammad Raihan
SENTRALISASI Vol. 14 No. 3 (2025): September
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i3.4533

Abstract

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. 

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