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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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Exploration of Factors That Influence Patients' Decisions in Choosing A Beauty Clinic: A Grounded Theory Approach Uliyah, Dian Alfiyatul; Cahyono, Dwi; Hermawan, Haris
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.v14i3.4594

Abstract

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.
How Green Brand Love Mediates Green Brand Loyalty in Eco-Friendly Cosmetics ? Purwianti, Lily; Ariyanto , Hepy Hefri; Fidia, Fidia
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.v14i3.4692

Abstract

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. 
The Effect of Core Tax System, Tax Socialization, and Tax Morale on Tax Compliance With Tax Awareness As A Moderating Variable Amalia, Silviyani Suci; Tanjung, Juita
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.v14i3.4742

Abstract

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.
Uncovering Guests’ Satisfaction and Dissatisfaction Through Tripadvisor Reviews: Evidence From Sheraton Senggigi Beach Resort Sukmana, Febrian Humaidi; Maryanti, Sri
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.v14i3.4465

Abstract

This study examines key factors influencing guest satisfaction and dissatisfaction at Sheraton Senggigi Beach Resort (SSBR) based on online reviews, comparing high-rated (5-Star and 4-Star) and low-rated (3-Star, 2-Star, and 1-Star) reviews to identify aspects driving positive and negative guest perceptions. A content analysis was conducted on 1,921 English-language reviews from TripAdvisor spanning 2005 to 2024, with thematic analysis employed to uncover patterns in guest experiences. The findings reveal that positive reviews emphasize excellent service, well-maintained facilities, strategic location, and cleanliness as primary drivers of satisfaction, whereas negative reviews highlight outdated room conditions, inadequate service, and cleanliness issues as major sources of dissatisfaction. This study offers a unique comparative analysis of guest reviews, contributing to the academic literature by demonstrating how online reviews can be leveraged to understand guest experiences at luxury hotels while addressing gaps in research on rating-based review differences. 
Analysis the Role of Profitability in Moderating the Effect of Capital Structure, Investment Decisions, Liquidity and Firm Size on Firm Value Kharisma, Billy Widoera; Tubastuvi, Naelati; Wahyuni, Sri; Fakhruddin, Iwan
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.v14i3.4754

Abstract

This study aims to determine the impact of capital structure, investment decisions, liquidity, and firm size on firm value with profitability as a moderating variable. This study uses quantitative methods with secondary data from companies listed on the Indonesia Stock Exchange. The population in this study is infrastructure companies listed on the Indonesia Stock Exchange from 2021 to 2024. The sample was determined using a purposive sampling technique with a total of 112 observations. This study uses panel data regression analysis with the STATA 17 application. The result of data processing states that capital structure influences firm value. Investment decisions, liquidity, and company size cannot influence the value of the company in the infrastructure sector. Profitability is able to moderate the effect of capital structure and investment decisions on firm value. Still, it is unable to moderate the effect of liquidity and firm size on firm value. This study proves that to increase firm value, management must be able to manage capital and increase company profits to attract investors.
Fish Farming Business Management Strategy Using the Business Model Canvas Method: An Islamic Economics Perspective Afriyani, Nanda Syafira; Nasution , Juliana; Harahap , Muhammad Ikhsan
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.v14i3.4878

Abstract

This study aims to analyze the management strategy of a fish farming business using the Business Model Canvas (BMC) approach and to review its practices from an Islamic economic perspective in Tanjung Rejo Village, Percut Sei Tuan District. The research employs a descriptive qualitative method, with data collected through interviews, observation, and documentation. As a novel contribution, this study integrates BMC and Islamic economics to provide a comprehensive analytical framework that connects business efficiency with ethical values. The findings indicate that while the existing BMC management is functional, there are significant weaknesses in the customer segments and distribution channels, leading to a strong dependence on middlemen (tengkulak). From an Islamic economics perspective, principles of justice, honesty, and social solidarity (tafakul ijtimāʿī) have been applied, but the primary challenge lies in the financing practices, which have the potential for riba. In conclusion, this research suggests that optimizing the business model and transitioning to equitable sharia financing are key to the sustainable development of the fish farming business. The practical implications of this study recommend diversifying products and markets, strengthening local partnerships like cooperatives, and providing access to sharia-compliant capital to support the independence of the fish farmers.
Implications of Halal Product Certification For Small and Medium Enterprises in the Food Sector in Angkola Barat District, South Tapanuli Regency Hasibuan, Hasmiza Sari Amaliya; Surya, Maulana Andi
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.v14i3.4903

Abstract

This research investigates the implications of halal product certification for micro, small, and medium enterprises (MSMEs) in the food and beverage sector across West Angkola and South Tapanuli Regencies. Using a qualitative case study approach, data was gathered from key informants, including the District Secretary, the Head of the Religious Affairs Office, a Halal Product Certification Process Facilitator (P3H), and MSME business owners, both certified and non-certified.The findings reveal that while MSMEs have a deep conceptual understanding of “halal,” which includes both Shariah principles and the concept of thayyib (good and clean), there is a significant gap between this understanding and the formal procedural knowledge required for certification. Despite government socialization efforts, many MSMEs are reluctant to apply for certification due to a lack of information, a perception of high costs, and time constraints.In contrast, proactive MSMEs are motivated by direct support from P3H facilitators, whose role proves crucial in bridging this knowledge gap. Halal certification brings tangible benefits to MSMEs: it boosts consumer trust and loyalty by serving as a mark of credibility and quality assurance, expands market access locally, regionally, and nationally, and indirectly encourages business owners to improve their business quality and professionalism.The study concludes that socialization alone is insufficient without intensive, personalized facilitation and assistance from parties like P3H. This direct support is essential for helping MSMEs overcome practical barriers and encouraging them to take proactive steps toward obtaining halal certification.
Financial Record-Keeping Practices and Literacy of Ikat Weaving Msmes in Kupang City: Challenges and Opportunities Bibiana, Rere Paulina; Luju, Elisabet; Juru, Paulus; Masri, Marius
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.v14i3.4908

Abstract

This research aims to analyze the level of financial literacy, record-keeping practices, challenges, and opportunities for developing ikat weaving MSMEs in Kupang City. A quantitative approach was employed using a survey method with 60 MSMEs, and data analysis was conducted through Partial Least Squares Structural Equation Modelling (PLS-SEM). The results indicate that the level of financial literacy of MSMEs is moderate (58.2%), with recording practices that are still simple and not yet digitized. The main challenges faced include a limited understanding of accounting, time constraints, and inadequate technological skills. However, there is a significant opportunity to improve the quality of recording through training, the adoption of digital applications, and support from various stakeholders. Inferentially, financial literacy and recording practices have a positive and significant impact on MSME development opportunities, whereas challenges have a significant negative impact. These findings highlight the importance of synergy among the government, financial institutions, academics, and communities in enhancing the financial reporting capacity of MSMEs, tailored to local culture, to support business sustainability and the achievement of sustainable development goals. 
Organizational Commitment as A Mediating Variable in the Correlation of Organizational Culture and Perceived Organizational Support With Organizational Citizenship Behavior Gemintang, Raihan Akbar Cahya; Tubastuvi, Naelati; Suyoto , Suyoto; Widhiandono , Hengky
SENTRALISASI Vol. 15 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v15i1.4802

Abstract

This study aimed to examine the effect of organizational culture and perceived organizational support on the Organizational Citizenship Behavior of educators (OCB) and staff at Muhammadiyah Islamic Boarding Schools in Banyumas Regency with organizational commitment as a mediator. This quantitative study collected primary data from questionnaires distributed via Google Form. The population of this study was 335 staff using a purposive sampling technique with a minimum work period of 1 year. The analytical tool utilized in this study is SEM-PLS 3. The R2 for Organizational Commitment is 0.851, and for OCB, it is 0.792. The findings revealed that organizational culture, perceived organizational support, and organizational commitment contributed a positive effect on Organizational Citizenship Behavior (OCB) with a path coefficient of 0.493, and the hypothesis was accepted, and organizational commitment could mediate the effect of organizational culture and perceived organizational support on Organizational Citizenship Behavior. Meanwhile, Organizational Culture did not demonstrate direct effect on Behavioral Citizenship Behavior. 
The Influence of Hedonic Motivation on Online Purchase Intention: The Mediating Role of Information Availability Among University Student in Bandung Duki, Ahmad Zufar Aptawangsa; Namuri, Diana Sari; Hartadi, Adhi Prapaskah
SENTRALISASI Vol. 15 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v15i1.4944

Abstract

This study aims to examine the effect of hedonic motivation on online purchase intention (OPI) among university students in Bandung who represent a large segment of digital natives, while also analyzing the mediating role of information availability. Data were collected through an online questionnaire consisting of 18 indicators and obtained 228 valid responses. The analysis was conducted using Partial Least Squares Structural Equation Modeling with SmartPLS 4. The results of the measurement model confirmed that all constructs met the requirements for convergent validity, discriminant validity, and reliability. Among the dimensions of hedonic motivation, gratification shopping emerged as the strongest predictor, while social shopping showed weaker influence. These findings highlight the importance of emotional satisfaction and enjoyable shopping experiences in shaping students’ online purchase behavior. This study contributes to the literature on digital consumer behavior and provides practical implications for e-commerce platforms to strengthen hedonic values, particularly through strategies that integrate social interaction to increase purchase intention among young consumers. Future research is encouraged to include other constructs such as utilitarian motivation, e-service quality, and electronic word of mouth, as well as broader samples to improve external validity.

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