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Muhammad Syahrul Kahar
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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 5 Documents
Search results for , issue " Vol 8, No 2 (2019): Sentralisasi" : 5 Documents clear
Pengaruh Strategi Orientasi Wirausaha Dan Orientasi Pasar Dan Pengaruhnya Terhadap Kinerja Perusahaan Ukm Di Kota Makassar Rahman, Abdul
SENTRALISASI Vol 8, No 2 (2019): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.771 KB) | DOI: 10.33506/sl.v8i2.462

Abstract

Tujuan penelitian ini untuk menganalisis pengaruh Strategi orientasi wirausaha dan orientasi pasar terhadap kinerja perusahaan dari Usaha Kecil Menengah (UKM) di kota Makassar. Jenis penelitian yang digunakan adalah deskriptif eksploratif dengan metode pemilihan sampel 75 dari 755 populasi dari UKM dengan pemilik atau manajer sebagai responden, data yang dikumpulkan dengan menggunakan instrumen kuesioner. Hasil penelitian menunjukkan bahwa efek dari Variable wirausaha berorientasi secara signifikan berpengaruh terhadap kinerja perusahaan, tetapi orientasi pemasaran tidak signifikan mempengaruhi kinerja perusahaan UKM di kota Makassar, sedangkan pengujian hipotesis menggunakan F-test menunjukkan bahwa ada secara signifikan pengaruh antara Orientasi wirausaha  dan Orientasi Pasar berorientasi pada kinerja perusahaan karena nilai probabilitas signifikan ditemukan lebih kecil dari α 0,05, ini berarti bahwa UKM di Makassar mengadopsi Strategi Orientasi Wirausaha untuk melanjutkan operasi bisnis mereka. Selain itu, UKM juga mengadopsi Orientasi Pasar untuk meningkatkan kinerja dan  kompetitif pasar, terutama dalam menghadapi pelaksanaan Masyarakat Ekonomi Asean pada akhir 2016.
Pengaruh Perputaran Modal Kerja, Perputaran Persediaan Dan Arus Kas Terhadap Rasio Lancar Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2014 -2017 Walet, Pertiwi Sri; Rajaguguk, Ronald Hasudungan; Purba, Mas Intan; Sianturi, Yolanda Ernawati
SENTRALISASI Vol 8, No 2 (2019): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (118.906 KB) | DOI: 10.33506/sl.v8i2.448

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh perputaran modal kerja, perputaran persediaan dan arus kas baik secara parsial maupun simultan terhadap rasio lancar yang terdaftar di Bursa Efek Indonesia Periode 2014 - 2017. Metode pengumpulan data yang di gunakan adalah metode kuantitatif. Jenis penelitian ini menggunakan pendekatan deskriptif kuantitatif. Teknik pengumpulan data dengan dokumentasi. Teknik yang digunakan dalam pengambilan sampel adalah Purposive Sampling, sehingga sampel sebanyak 10 perusahaan. Model analisis dalam peneliian ini adalah analisis persamaan regresi linier berganda , koefisien determinasi hipotesis, uji F dan uji T. Hasil penelitian secara parsial menunjukkan bahwa perputaran modal kerja berpengaruh negatif signifikan terhadap rasio lancar, perputaran persediaan tidak berpengaruh terhadap rasio lancar, arus kas berpengaruh negatif signifikan terhadap rasio lancar. Sedangkan secara simultan perputaran modal kerja, perputaran persediaan dan arus kas berpengaruh positif dan signifikan terhadap rasio lancar. Hasil analisis koefisien determinasi diperoleh nilai adjusted R Square sebesar 0.867. Hal ini menunjukkan bahwa 86.7% variabel rasio lancar dapat digunakan oleh variabel perputaran modal kerja, perputaran persediaan dan arus kas sedangkan sisanya sebesar 13.3 % merupakan variabel lain seperti penjualan, TATO, piutang, ROA yang tidak dijelaskan dalam peneltian ini.
Pengaruh Profitabilitas, Kebijakan Dividen, Pertumbuhan Perusahaan, Dan Size Perusahaan Terhadap Nilai Perusahaan Utami, Rayhani Risma; Nababan, Winda Juliana; Siregar, Vanji Anesa; Gulo, Nur Indah; Siahaan, Udurrut Sadaria
SENTRALISASI Vol 8, No 2 (2019): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (160.748 KB) | DOI: 10.33506/sl.v8i2.426

Abstract

The purpose of this research to analyze the effect of profitability, dividend policy,growth and firm size to firm value. This research used all the companies listed on Indonesian Exchange in the periods are five which is started from 2013 until 2017. The number of all companies that were became in this study were 36 companies with 5 years observation. Based on method purposive sampling, research sample total is 180 financial statement .The analysis method by using multiple linear regressions. Result of this research indicates that profitability, dividen policy, growth, does not influences significantly positive on the firm value. Meanwhile, firm size influences significantly positive to the firm value.
Pengaruh DAR, WCTO, NPM, Dan Pertumbuhan Penjualan Terhadap Nilai Perusahaan Food And Beverage Sitepu, Sinthia Anggi; Situmorang, Meriana; Siregar, Mei Linda; Habeahan, Marice; Bakara, Jelita
SENTRALISASI Vol 8, No 2 (2019): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.946 KB) | DOI: 10.33506/sl.v8i2.427

Abstract

The size of the company's value can be measured through stock prices. The higher the stock price, the higher the profit gained by the company. This study aims to examine the effect of debt to asset ratio, working capital turnover, net profit margin, and Sales Growth on company value on Food and Beverage companies listed on the Indonesia Stock Exchange in 2012-2017. The analysis model used is multiple regression. The population of this study was 21 companies with a sample of 12 companies. This sampling technique uses purposive sumpling. The results of this study indicate simultaneously debt to asset ratio, working capital turnover, net profit margin, and Sales Growth have no significant effect on firm value. While partially debt to asset ratio has no significant effect, working capital turnover partially has no significant effect, net profit margin partially has a significant effect and Sales Growth partially has no significant effect.
Pengaruh Pengalaman, Etika Profesi, Objektivitas dan Time Deadline Pressure terhadap Kualitas Audit Di Badan Pengawas Keuangan dan Pembangunan Medan Hayati, Keumala; Pangaribuan, Ester Marianita; Munawarah, Munawarah; Ginting, Wenny Anggresia
SENTRALISASI Vol 8, No 2 (2019): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.438 KB) | DOI: 10.33506/sl.v8i2.434

Abstract

AbstrakThe  objective  of  the  research  was  to  analyze  and  provide  physical evidence: (1) The effect of Experience of auditor on the Audit Qaulity (2) Effect of Professional Auditor Ethics on the Quality of Audit, (3) Effect of Auditor Objectivity on the Quality of Audit, 4) Effect of Auditor Time Deadline Pressure on the Quality Audit, (5) Effect of Experience, Professional Ethics, Objectivity And Time Deadline Pressure simultaneously on the Quality Audit. The research populations were all auditors working at BPKP office, North Sumatra Province. The research samples used were chosen using saturated sampling technique, consisting of 95 respondents with return rate of 100%. The research data were analyzed using multiple regression analysis. Results of the analysis concluded that the (1) Experience and Professional Auditor Ethics significant positive effect on Audit Quality, (2) Objectivity and Time Deadline Pressure did not have any significant effect on Audit Quality, and (3) Experience, Ethics Profession, Objectivity, And Time Deadline  Pressure  simultaneously  had  a  significant  effect  on  Audit  Quality.  Keywords: Experience, Ethic Professional,Objectivity, Time Deadline Pressure, AuditQuality

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