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Contact Name
Muhammad Syahrul Kahar
Contact Email
Muhammad Syahrul Kahar
Phone
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Journal Mail Official
raisdera207@gmail.com
Editorial Address
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Location
Kota sorong,
Papua barat
INDONESIA
SENTRALISASI
ISSN : 19797567     EISSN : 26144328     DOI : -
Core Subject : Economy,
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 273 Documents
Fraud Mitigation at Muhammadiyah Schools with Moral Sensitivity as a Moderating Variable Gita Desipradani; Rahila Amanatul Ummah; Fauzie Senoaji; Muhammad Kemal Amroni; Astri Puji Nur Rohmah
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.v15i3.5710

Abstract

This study aims to analyze the influence of ethical leadership, whistleblowing systems, and internal controls on fraud mitigation in Muhammadiyah schools, with moral sensitivity as moderating variable. The research approach used was quantitative, involving the distribution of questionnaires to 54 respondents consisting of school administrators and financial staff within the Muhammadiyah environment. Data analyzed using PLS-SEM (Partial Least Squares Structural Equation Modeling. The results indicate that only internal controls have a significant effect on fraud mitigation. Conversely, ethical leadership and whistleblowing systems do not have a significant effect. Furthermore, moral sensitivity was found to be unable to moderate the relationship between independent variables and fraud mitigation. These findings indicate that within a homogeneous, religion-based organizational environment, strengthening formal governance systems and rigid internal audits is far more effective in reducing the risk of fraud than merely relying on individual moral attributes or existing reporting mechanisms.
Determinants of Saving Behavior in Higher Education: Evidence from Indonesian University Students Rita Kusumawati; Ahma Zainuri
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.v15i3.5891

Abstract

Despite the rapid expansion of digital financial services, improved access to financial products does not automatically foster responsible saving behaviour among young adults. This paradox highlights the need to examine saving behaviour through a more integrative theoretical lens that combines cognitive, structural, social and psychological determinants. Drawing upon the financial capability frameworks and behavioural control perspective, this study investigates the role of financial literacy, financial inclusion, peer influence and self-control in shaping students' saving behaviour. This study employed a quantitative approach by collecting survey data from undergraduate students at Universitas Muhammadiyah Yogyakarta. A total of 323 valid responses were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). Financial literacy and financial inclusion represent the cognitive and structural dimensions of financial capability, while peer influence captures social normative pressures, and self-control reflects internal behavioural regulation. The findings indicate that all four variables significantly and positively influence saving behaviour. Importantly, the results demonstrate that financial knowledge and access alone are insufficient; social interaction and self-regulatory capacity play a crucial role in transforming financial capability into actual saving practices.  
Unlocking Innovative Work Behavior Through Ethical Leadership: The Role of Thriving at Work Among Coffee Shop Employees in Yogyakarta Rini Juni Astuti; Irawan Andi Kuncoro
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.v15i3.5892

Abstract

This study examines the influence of Ethical Leadership on Innovative Work Behavior through Thriving at Work as a mediating variable among coffee shop employees in Yogyakarta. This study used a quantitative approach with a purposive sampling method with 133 respondents. Data were analyzed using the Smart-PLS 4.0 application. The results show that Ethical Leadership has a positive and significant influence on Innovative Work Behavior. In addition, Thriving at Work mediates the influence of ethical leadership on innovative work behavior, which is accepted and has a positive direction of influence. This study provides empirical evidence regarding the mediating role of Thriving at Work in strengthening the influence of Ethical Leadership on Innovative Work Behavior, especially in the context of the coffee shop industry. The results of this study can be used as an illustration and guideline for decision considerations to be taken by companies or managers. The development of ethical leadership has a positive influence on innovative work behavior and thriving at work.