cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Muhammad Syahrul Kahar
Contact Email
Muhammad Syahrul Kahar
Phone
-
Journal Mail Official
raisdera207@gmail.com
Editorial Address
-
Location
Kota sorong,
Papua barat
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 259 Documents
 22   23   24   25   26 
Resilience of the Financial Performance of the Islamic Banking Industry in Indonesia to the Crisis Esaputra, Ahmad Baihaqi; Majduddin, Rangga Dhia; Herlian, Erwin; Al-Afif, Rafiq Azzam; Indrasto, Haryo Bimo Budi; Nugroho, Jodi Setyo
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.v15i2.5468

Abstract

This study examines the financial resilience of Islamic banking in Indonesia by comparing Bank Umum Syariah (BUS) and Unit Usaha Syariah (UUS) in responding to macroeconomic shocks during January 2015 until December 2023. A composite resilience index is constructed using a z-score approach that integrates profitability and leverage indicators. The Autoregressive Distributed Lag (ARDL) model is employed to capture short-run and long-run dynamics between resilience and its determinants, including total assets, third-party funds, inflation, the Bank Indonesia policy rate, and the COVID-19 shock. The results confirm long-run cointegration for both BUS and UUS, with notable differences in adjustment patterns. BUS demonstrates stronger structural resilience supported by asset scale, whereas UUS exhibits higher sensitivity to monetary tightening. Risk mapping further reveals latent vulnerabilities within the dual banking system. These findings highlight the need for differentiated supervision and a more selective approach in evaluating the readiness of UUS transformation into full-fledged Islamic banks.
The Influence of Perceived Usefulness, Ease of Use, and Sharia Financial Literacy on QRIS Users: A Case Study of UINSU Student MSMEs Temuju, Mas Imam; Imsar, Imsar; Rahmani, Nur Ahmadi Bi
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.v15i2.5356

Abstract

The purpose of this study is to examine how MSME actors who are UINSU students use QRIS in relation to perceived utility, perceived ease of use, and Islamic financial knowledge. 26,512 current students from the 2022 cohort make up the research population, and 100 responders were chosen proportionately from each faculty. The approach used is quantitative with SEM-PLS to test causal relationships between variables. The study's findings indicate that while Islamic financial literacy has no discernible impact on QRIS adoption, perceived utility and simplicity of use do. Perceived usefulness is the most dominant factor because students feel the efficiency of transactions, ease of record-keeping, and increased business professionalism. Perceived ease of use also plays an important role in reducing technological barriers. On the contrary, Islamic financial literacy has not yet become a determinant of usage. The implication is that the adoption of QRIS needs to be focused on strengthening benefits and convenience as well as more practical and contextual Islamic financial learning. 
From Financial Literacy to Financial Behavior: The Mediating Role of Behavioral Intention Among Generation Z University Students Rita Kusumawati; Ningrum, Nabilah Cahya
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.v15i2.5452

Abstract

This study aims to analyze the effect of financial literacy and financial attitudes on financial behavior, mediated by behavioral intentions, among Management students at Muhammadiyah University Yogyakarta. The subjects in this study were active students enrolled in the Management program at Muhammadiyah University Yogyakarta. In this study, the sample consisted of 340 respondents selected through purposive sampling. The analysis tool used was SmartPLS 4.1.1.4 software. Based on the analysis, it was found that financial literacy and financial attitudes had a positive and significant effect on financial behavior. Behavioral intention significantly mediated the effect of financial literacy and financial attitudes on financial behavior. 
The Role of Risk Tolerance in Linking Psychological Biases and Financial Literacy to Gen Z Stock Trading Frequency Efendi, M Zaenal; Fitriyah, Fitriyah
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.v15i2.5593

Abstract

Positioning risk tolerance as a mediating variable, this study investigates the extent to which overconfidence, optimism bias, and financial literacy shape stock trading frequency among Generation Z investors in Malang City. A quantitative approach with an explanatory design was employed, with purposive sampling used to select 100 respondents. Data were gathered through a questionnaire instrument and subsequently analyzed using SmartPLS 4.0 software via SEM-PLS method. The results indicate that overconfidence, optimism bias, and financial literacy all bear a positive and significant influence on risk tolerance. Interestingly, not one of these three variables was found to produce a direct effect on stock trading frequency. Risk tolerance was demonstrated to serve as a full mediator in the relationship between the independent and dependent variables, while at the same time yielding a significant positive effect on trading frequency. These findings point to the conclusion that the trading behavior of Generation Z investors in Malang City is governed far more by their individual level of risk tolerance than by psychological or cognitive factors operating in isolation. 
Resource Dependency and Sustainable Rural Development: The Role of Livelihoods and Regional Economic Potential in Berau, Indonesia Susanti, Endah; Suprihatin, Endang; Yanti, Dharma
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.v15i2.5560

Abstract

This study aims to analyze the influence of rural livelihoods and regional economic potential on sustainable rural development through community empowerment and local economic development, as well as to examine the moderating role of resource dependency. The study was conducted in Berau Regency using a quantitative approach. Data were collected from village heads as key informants because they possess strategic knowledge regarding village development conditions, local economic potential, and community empowerment programs. The analysis method employed was Partial Least Squares Structural Equation Modeling using the SEM-PLS approach to test relationships among variables. The results indicate that rural livelihoods and regional economic potential have a positive and significant effect on community empowerment. Furthermore, community empowerment positively influences local economic development, while local economic development significantly contributes to sustainable rural development. The findings also reveal that resource dependency weakens the relationship between local economic development and sustainable rural development, indicating that excessive dependence on external resources may reduce community autonomy and sustainability capacity. This study contributes theoretically by integrating Resource-Based View Theory and Resource Dependence Theory in explaining sustainable rural development. Practically, the study provides strategic recommendations for local governments to strengthen community capacity, optimize local resources, and reduce dependency on external actors in rural development processes. 
The Influence of Tourist Attractions, Government Support, and Muslim-Friendly Tourism Services on Increasing the Income of the Harian District Community in Samosir Regency Hasibuan, Nurul Rizkia; Qarni, Waizul; Atika, Atika
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.v15i2.5576

Abstract

This study aims to analyze the influence of Tourist Attractions, Government Support, and Muslim-Friendly Tourism Services on increasing community income in Harian District, Samosir Regency. The research adopts a quantitative approach using a survey method, with data collected from 70 respondents selected through purposive sampling. Data were analyzed using multiple linear regression to examine both partial and simultaneous effects of the independent variables. The findings reveal that Tourist Attractions and Government Support have a positive and significant effect on community income (p < 0.05), while Muslim-Friendly Tourism Services also contribute positively as a differentiation strategy in attracting tourists and increasing local spending. Simultaneously, the three variables significantly affect community income, as indicated by the F-test (p < 0.05). The model explains 47.6% of the variance in community income (R² = 0.476; Adjusted R² = 0.452), indicating a moderate explanatory power. The novelty of this study lies in integrating Muslim-friendly tourism services into the Local Economic Development (LED) framework, highlighting its role not only as a cultural-religious attribute but also as an economic driver that enhances community income. These findings imply that optimizing tourism potential through targeted government support and service differentiation is essential for promoting inclusive local economic growth and improving community welfare. 
The Effect of Siskeudes Application Utilization, Operator Understanding Level, and Training on the Quality of Village Budget Reports in Torgamba District Sulistiawati, Dea; Syafina, Laylan
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.v15i2.5596

Abstract

This study aims to analyze the influence of the utilization of the Village Financial System (Siskeudes) application, operator understanding, and training on the quality of Village Revenue and Expenditure Budget (APBDes) reports in Torgamba District, while also highlighting the importance of human resource capacity in strengthening transparency and accountability in village financial management. This research employed a quantitative approach using a survey method involving 34 village financial management officials as respondents. Data were analyzed using multiple linear regression with the assistance of SPSS. The results revealed that partially, operator understanding and training had a positive and significant effect on the quality of APBDes reports, whereas the utilization of the Siskeudes application did not show a significant effect. Simultaneously, all independent variables significantly affected report quality, with a coefficient of determination (R²) of 0.834 and an F-value of 50.217, indicating that 83.4% of the variation in APBDes report quality could be explained by the proposed model. These findings demonstrate that the quality of village financial reports is influenced more by the competence and training of officials than by the mere use of information systems. The study contributes to the literature on village financial governance by emphasizing the strategic role of capacity-building programs in improving the effectiveness of Siskeudes implementation and ensuring accountable village financial reporting. 
Womenpreneur: Digital Marketing Perspective and the Ethical Dilemma on the Overclaim Phenomenon Nurlinda, Nurlinda; Aisyah, Nur; As’ary, Nurul Fakhriarni
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.v15i2.5602

Abstract

The widespread phenomenon of overclaiming in marketing strategies influences customer purchasing decisions. This study will examine two perspectives: the factors influencing purchasing decisions from the customer perspective and the impact of overclaiming on the income of female entrepreneurs. This study uses two research approaches: a field experiment and an event study. The experimental method will be used to examine the determinants of customer purchasing decisions. Meanwhile, the event study will be used to examine the increase in business capacity in the face of the overclaiming phenomenon experienced by sellers. The research subjects were female skincare product consumers and three skincare brands experiencing overclaiming. Data analysis used path analysis and paired sample t-tests. This study shows that electronic word of mouth can influence purchasing decisions directly and indirectly. However, this does not apply to social media marketing, which requires the mediation of impulsive behavior. Other results also indicate that sellers' overclaiming strategies have a negative impact on sales revenue. 
The Effect of Transfer Pricing and Capital Intensity in Tax Avoidance Ferdiansyah Ferdiansyah; Dwi Septiani; Sunarto Sunarto
SENTRALISASI Vol. 15 No. 3 (2026): September
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v15i3.5237

Abstract

 This study aims to examine the effect of transfer pricing and capital intensity on tax avoidance simultaneously and partially in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. Tax avoidance, as a form of legal tax avoidance, is often carried out by companies through transfer pricing strategies between related entities and the use of high fixed assets to reduce tax burdens. This study is based on agency theory, which states that there is a conflict of interest between principals and agents, where managers can exploit loopholes in tax regulations for personal or corporate interests. This study uses a quantitative approach with an explanatory research method. The research sample consists of 7 energy sector companies selected through a purposive sampling method with a total of 35 observations over five years. Secondary data is obtained from published annual financial reports. The data analysis technique used is panel data regression, preceded by classical assumption tests and the selection of the best regression model through the Chow, Hausman, and Lagrange Multiplier tests. The results show that transfer pricing and capital intensity simultaneously have a significant effect on tax avoidance. Partially, transfer pricing has a positive and significant effect on tax avoidance, meaning companies tend to reduce their tax avoidance rates when transfer pricing practices are controlled. Conversely, capital intensity has no significant partial effect on tax avoidance. This finding suggests that high use of fixed assets is not necessarily a means of tax avoidance. The results of this study are expected to provide practical implications for the government in strengthening tax oversight policies and for companies in formulating compliant and efficient tax strategies. 

Page 26 of 26 | Total Record : 259

 22   23   24   25   26 

Filter by Year

2016 2026


Reset
Filter By Issues
All Issue Vol. 15 No. 3 (2026): September Vol. 15 No. 2 (2026): May Vol. 15 No. 1 (2026): January Vol. 14 No. 3 (2025): September Vol. 14 No. 2 (2025): May Vol. 14 No. 1 (2025): January Vol. 13 No. 3 (2024): Sentralisasi Vol. 13 No. 2 (2024): Sentralisasi Vol. 13 No. 1 (2024): Sentralisasi Vol. 12 No. 2 (2023): Sentralisasi Vol. 12 No. 1 (2023): Sentralisasi Vol. 11 No. 2 (2022): Sentralisasi Vol 11, No 1 (2022): Sentralisasi Vol. 11 No. 1 (2022): Sentralisasi Vol 10, No 2 (2021): Sentralisasi Vol. 10 No. 2 (2021): Sentralisasi Vol 10, No 1 (2021): Sentralisasi Vol. 10 No. 1 (2021): Sentralisasi Vol. 9 No. 2 (2020): Sentralisasi Vol 9, No 2 (2020): Sentralisasi Vol 9, No 1 (2020): Sentralisasi Vol. 9 No. 1 (2020): Sentralisasi Vol 8, No 2 (2019): Sentralisasi Vol. 8 No. 2 (2019): Sentralisasi Vol. 8 No. 1 (2019): Sentralisasi Vol 8, No 1 (2019): Sentralisasi Vol 7, No 2 (2018): Sentralisasi Vol. 7 No. 2 (2018): Sentralisasi Vol 7, No 1 (2018): Sentralisasi Vol. 7 No. 1 (2018): Sentralisasi Vol 5, No 2 (2016): Sentralisasi Vol. 5 No. 2 (2016): Sentralisasi More Issue