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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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Analysis of Sustainable Ecotourism Development Strategy: Islamic Economic Review: Case Study Deli Serdang Regency Zahrowaini, Taqiya; Hasibuan, Reni Ria Armayani; Rahmani, Nur Ahmadi Bi
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.v15i1.5172

Abstract

This study aims to formulate a sustainable ecotourism development strategy model in Deli Serdang Regency that is integrated with Islamic Economic principles. The gap arises because the dominant conventional strategy in Deli Serdang fails to address sustainability issues, despite its vast natural potential and the increasing regional halal tourism trend. Using a qualitative descriptive approach with a SWOT analysis framework, and reviewed through Islamic economics from the perspective of Maqasid Syariah, this study analyzes the condition of ecotourism in Sikabung-Kabung, Paloh Naga, and Pematang Johar. The results of the IFAS analysis (1.33) and EFAS (1.05) place the destinations in Quadrant I (Aggressive/Growth Strategy). Resulting in a StrategyEco-Socio Tourism Based on local communities that integrate Islamic ethical service standards and education-based environmental conservation, integrated within an Islamic economic framework that balances aspects of sustainable economic benefits, environmental protection, and improving the quality of life of the community with the local foundation of maqasid sharia.while addressing infrastructure and human resource challenges, to create competitive and sustainable ecotourism.
Exploring the Drivers of Green Skincare Purchases: Income, Norms, Trust, Knowledge and Attitude Khoridah, Alifah Nafisatul; Aisa, Nabila Na'ma; Jamal, Fauziyah Nur
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.v15i1.5187

Abstract

This research aims to analyze the influence of income, subjective norms, social media, financial literacy, green trust, environmental knowledge, and environmental attitude on green skincare purchase decisions among Generation Z in Indonesia, as well as to examine the mediating role of environmental attitude. This study is quantitative and uses an online survey method, involving 358 Generation Z respondents who use green skincare products. Data analysis was conducted using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The results indicate that subjective norms, social media, financial literacy, green trust, environmental knowledge, and environmental attitude have a significant positive influence on green skincare purchase decisions, while income does not. In addition, environmental attitude was found to mediate the relationship between environmental knowledge and purchase decisions. This study demonstrates that sustainable consumption behavior among Generation Z is more strongly influenced by social, psychological, and sustainability value factors than by economic factors.   
Private Higher Education Quality Development Strategy in Improving Competitiveness Aslamiyah, Suaibatul
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.v15i1.5227

Abstract

Higher education is an integral part of the national education system that plays a vital role in educating the nation and encouraging the advancement of science and technology. In carrying out its role, higher education continues to prioritize humanistic values and the sustainable empowerment of Indonesian society. Higher education also serves to increase the nation's competitiveness in facing global challenges in various fields. The effective implementation of quality assurance will have a positive impact, both directly and indirectly, on the higher education institution. One of the private universities in Gresik that has consistently improved its quality and competitiveness is Muhammadiyah University of Gresik. This research uses a qualitative case study approach. The results show that the consistent alignment of internal (SPMI) and external (SPME) quality has made a real contribution to the university and its study programs. This is evidenced by external recognition from the university in the form of achieving the number 1 ranking for the best university in Gresik and several study programs being accredited as "Excellent" in 2025. 
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. 
Work Loyalty and Employee Retention from a Human Capital Perspective in the Faculty of Arts and Design at Sebelas Maret University Dimas Yusuf Herlambang; Riani, Asri Laksmi; Rudianto, M.
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.v15i2.5386

Abstract

This study aims to understand how employee work loyalty is formed and interpreted as a retention strategy from a human capital perspective at the Faculty of Arts and Design, Sebelas Maret University (FSRD UNS). This study uses a qualitative approach, specifically a transcendental phenomenological method, to explore employees' direct work experiences. Data were collected through in-depth interviews, participant observation, and documentation of four educational staff members selected via purposive sampling. Data analysis was carried out through the stages of organizing data, providing initial codes, developing themes, compiling textural and structural descriptions, and synthesizing the essence of the experience. The results show that employee loyalty is shaped by several interrelated factors: professional responsibility, emotional attachment, psychological comfort, competency development, family work culture, and perceptions of organizational justice. These factors create a supportive work environment and encourage employees to remain in the organization. This study concludes that work loyalty at FSRD UNS functions as a retention mechanism that develops organically through positive work experiences and social relationships within the organization, but has not been fully integrated into a structured human capital management strategy. 
Earnings Quality, Leverage, Profitability and Corporate Cash Holdings: The Moderating Role of Institutional Investors in Indonesian Food and Beverage Firms Nugroho, Dicky Rachmad; Defung, Felisitas
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.v15i2.5457

Abstract

This study aims to examine the effect of earnings quality, leverage, and return on assets on corporate cash holdings, with institutional investors acting as a moderating variable in food and beverage companies listed on the Indonesia Stock Exchange during the 2020-2024 period. This research uses a quantitative approach with secondary data obtained from companies’ annual financial reports. The sample consists of 21 companies selected through purposive sampling, resulting in 105 firm-year observations. The data were analyzed using panel data regression with Moderated Regression Analysis (MRA). The results show that earnings quality and leverage have a negative and significant effect on corporate cash holdings, while return on assets has a positive but insignificant effect. Institutional investors moderate the relationship between earnings quality and leverage with corporate cash holdings by weakening their negative effects. However, institutional investors do not moderate the relationship between return on assets and corporate cash holdings. This study provides empirical evidence on the role of institutional investors in influencing corporate cash holding policies.

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