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GENTARA: Management and Accounting Research
Published by Universitas Lamappapoleonro
ISSN : -     EISSN : 31239641     DOI : -
Core Subject :
Gentara is an abbreviation for Management and Accounting Research. Gentara is the name of a scientific journal managed and published by Universitas Lamappapoleonro. GENTARA : Management and Accounting Research is a journal publisher dedicated to publishing research articles in the fields of human resource management, financial management, marketing management, digital marketing, taxation, public accounting, and applied accounting. GENTARA: Management and Accounting Research was established in 2026 with the aim of serving as a platform for publishing research in the form of journal articles. GENTARA Journal: Management and Accounting Research publishes scientific articles three times a year in February, June, and October.
Arjuna Subject : -
Articles 55 Documents
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The Effect Of Personality And Competence On The Performance Of Lecturers In The Management Study Program At Lamappapoleonro University Asmini Asmini; Andi Muhammad Yusuf
GENTARA: management and accounting research Vol. 1 No. 1 (2025): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

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Abstract

This study explores the influence of personality and competence on the performance of lecturers in the Management Study Program at Universitas Lamappapoleonro. In the context of higher education, lecturers' professional growth is influenced by various factors, including their personal traits and professional competencies. The research aims to assess how these factors affect their ability to carry out the Tri Dharma of Higher Education, which includes teaching, research, and community service. The study employs a causal-explanatory research design to test the hypothesis that personality traits and competencies significantly impact the performance of lecturers in the Management program. Data was collected using structured surveys, and the analysis reveals that both personality and competence play critical roles in enhancing lecturers' job performance. The findings suggest that improving lecturers' personal development and professional skills can lead to better performance outcomes, benefiting both individual lecturers and the university's broader goals. This research contributes to the understanding of how personal and professional growth impact academic performance and provides practical recommendations for policy makers in higher education institutions to foster a supportive environment for lecturer development
The Effect Of Job Satisfaction On Employees' Organizational Commitment At Gattareng Village Office, Soppeng Regency Andi Rahma Nur Alam; Asni Asni; Febbi Feria
GENTARA: management and accounting research Vol. 1 No. 1 (2025): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

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Abstract

This study aims to examine the effect of job satisfaction on organizational commitment of employees at the Gattareng Village Office, Soppeng Regency. This study uses a quantitative approach with a simple linear regression analysis method to determine how much influence job satisfaction has on organizational commitment. The sample used in this study was 14 employees of the Gattareng Village Office. Data were collected through a questionnaire containing questions related to working conditions, awards, compensation, and career development. The results of the study indicate that job satisfaction has a positive and significant effect on organizational commitment. Job satisfaction, which consists of various factors such as the physical condition of the workplace, recognition and awards, compensation and benefits, and career development opportunities, directly affects employee commitment to the organization. The higher the employee's job satisfaction, the higher their commitment to the Gattareng Village Office. This study provides recommendations for the Gattareng Village Office to improve aspects that affect employee job satisfaction, such as improving compensation and benefits, providing fairer awards, and providing more opportunities for career development. In this way, it is expected to increase employee organizational commitment, which in turn will improve the quality of public services at the Gattareng Village Office
The Effect Of Emotional Branding On Customer Loyalty Among Consumers Of Poci Tea In The City Of Soppeng Asnia Minarti; Surianti Surianti; Rina Muliana Ismail
GENTARA: management and accounting research Vol. 1 No. 1 (2025): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

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Abstract

The research question in this study is whether emotional branding has a positive effect on customer loyalty among consumers of iced tea at The Poci in Soppeng City. This study was conducted at The Poci Police Dormitory outlet located on Jalan Samudera, Botto Village, Lalabata District, Soppeng Regency. The respondents in this study were determined using purposive sampling, which is the selection of respondents from the population based on specific criteria. The criteria for determining respondents in this study include: Respondents have made purchases at The Poci Police Asrama Store (Aspol) Soppeng at least twice, Respondents are over 17 years of age. To determine whether the marketing mix influences customer loyalty among consumers of The Poci in Soppeng City, simple regression analysis was used. From the results of the simple regression analysis, it can be concluded that emotional branding has a positive effect on customer loyalty for The Poci. This means that the better the emotional branding of The Poci, the higher the customer loyalty. Therefore, the following recommendations can be made: Further research is encouraged to include additional variables such as sensory branding, brand image, brand experience, brand attitude, and brand trust to enhance the existing body of research. For future research, other research objects could be used, such as Es Teh 2 Daun, Es Teh Jumbo, or other iced tea brands as comparators. Future research is expected to obtain more in-depth answers from respondents. This can be done through observation and direct interviews with respondents
Financial Performance Analysis at PT Bukit Asam, Tbk Masyadi Masyadi; Sukma Aini; Ilma Ilma
GENTARA: management and accounting research Vol. 1 No. 1 (2025): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

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Abstract

This study aims to analyze the financial performance of PT Bukit Asam Tbk, which is one of the State-Owned Enterprises (BUMN) companies engaged in the coal mining sector. PT Bukit Asam Tbk has a strategic role in providing national energy and is an entity that has been listed on the Indonesia Stock Exchange. In this study, a quantitative approach was used with secondary data obtained from the annual financial statements of PT Bukit Asam Tbk during the period 2020 to 2023. Data analysis was carried out descriptively using two main ratios, namely Current Ratio (CR) as an indicator of liquidity, and Return on Assets (ROA) as an indicator of profitability. The results showed that the financial performance of PT Bukit Asam Tbk in terms of liquidity was generally in a healthy condition. Current Ratio during the 2020-2023 period was above the ideal threshold (100%), with an average value of 209.77%. This value reflects that the company has sufficient ability to meet its short-term obligations. However, there was a downward trend in the ratio in 2023 to 151. Meanwhile, in terms of profitability, ROA shows quite fluctuating results, but in general it is in a good category. The average value of ROA over four years is 19.17%, reflecting the company's ability to generate profits from the assets it manages. The year 2022 was the peak of the company's profitability with an ROA of 28.17%. In conclusion, PT Bukit Asam Tbk generally shows healthy financial performance in terms of both liquidity and profitability. However, the downward trend in the last year is an important concern for management in maintaining business stability and sustainability in the future. This research is expected to contribute to investors, academics, and policy makers in understanding the company's financial position and supporting decision making based on appropriate data and analysis.
Human Resource Management In The Digital Era Ibrahim Ibrahim; Umar Umar
GENTARA: management and accounting research Vol. 1 No. 1 (2025): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

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Abstract

This study aims to analyze the development of human resource management (HRM) practices in the digital era by reviewing research results that have been published in the last five years. The method used is a literature study, namely by collecting, reviewing, and synthesizing findings from various national and international journals related to HRM, especially those discussing organizational adaptation to changes in technology and the work environment. The results of the analysis show that digitalization has encouraged organizations to implement innovation in HRM management, such as the use of technology-based management systems, online training, and work flexibility (Putri, 2024). In addition, adaptive HRM practices have been shown to significantly increase employee motivation, satisfaction, and performance (Firmansyah, 2023). The study also found that the main challenges faced by organizations are the need for digital competency development and change management (Rahmawati, 2022). Based on these findings, it can be concluded that responsive and innovative HRM management is the key to organizational success in facing the digital era and increasing competitiveness sustainably
The Influence of Leadership Style on Employee Performance at Nusantara Surya Sakti (NSS) Soppeng Branch Umar Umar; Ibrahim Ibrahim
GENTARA: management and accounting research Vol. 1 No. 1 (2025): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

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Abstract

This study aims to examine the effect of leadership style on employee performance at Nusantara Surya Sakti (NSS) Soppeng. The research utilizes a descriptive approach combining qualitative and quantitative methods, including interviews, questionnaires, and literature review. A total of 31 employees from NSS Soppeng participated in the study. The data were analyzed using simple linear regression to assess the relationship between leadership styles and employee performance. The results reveal a significant positive effect of leadership style on employee performance, with leadership behavior influencing productivity, job satisfaction, and task completion. This study contributes to the understanding of how different leadership styles impact employee motivation and performance in the Indonesian automotive industry. However, the study is limited by its focus on one branch of NSS and a small sample size. The findings suggest that improving leadership practices, especially in decision-making and employee engagement, can enhance performance. Further research is recommended to explore additional factors influencing performance, such as communication skills and organizational culture, and to extend the study across multiple branches for generalizability
The Effect Of Total Asset Turnover And Net Profit Margin On Profit Growth At Pt. Hutama Karya, Tbk Sukma Aini; Anggi Puspita Putri; Masyadi Masyadi; Ika Mahkota Putri
GENTARA: management and accounting research Vol. 1 No. 1 (2025): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

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Abstract

To determine the effect of Total Asset Turnover on Profit Growth at PT. Hutama Karya, Tbk, To determine the effect of Net Profit Margin on Profit Growth at PT. Hutama Karya, Tbk. This research was conducted at PT. Hutama Karya, Tbk, but because PT. Hutama Karya, Tbk However, data collection was carried out by accessing the official website of PT. Hutama Karya, Tbk via the page https://www.hutamakarya.com/. the population in this study is all financial reports at PT. Hutama Karya, Tbk, Determination of the sample using the Purposive Sampling technique, the purposive sampling method is a sampling technique used based on certain criteria according to the purpose of the study. The use of the method so that the sample in this study is the Financial Report of PT. Hutama Karya, Tbk in 2020 to 2023. To determine the effect of Total Asset Turnover and Net Profit Margin on profit growth, multiple linear regression analysis is used. Based on the results of data analysis and hypothesis testing in the description that has been presented previously, the following conclusions are drawn: Total Asset Turnover (TATO) has a positive and significant effect on Profit growth at PT. Hutama Karya, Tbk, Net Profit Margin (NPM) has a positive and significant effect on Profit growth at PT. Hutama Karya, Tbk. Based on the results of the conclusion, the researcher provides the following suggestions: PT. Hutama Karya, Tbk should pay attention to the performance of company management in Total Asset Turnover (TATO) and Net Profit Margin (NPM) in order to achieve the company's goals. This can be done by recruiting expert and skilled financial personnel who have high dedication and loyalty to the Company. Investors should carefully assess the financial ratios in the form of TATO and NPM before investing in stocks so that the investment made can generate the expected profit
Analysis Of The Effect Of Product Quality On Consumer Purchasing Decisions At Rr Collection Soppeng District Surianti Surianti; Verri Ginoga; Asmiah Asmiah
GENTARA: management and accounting research Vol. 1 No. 1 (2025): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

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The main problem in this study is whether product quality affects consumer purchasing decisions at RR Collection Soppeng Regency, while the purpose of this study is to determine the effect of product quality on consumer purchasing decisions at RR Collection Soppeng Regency. This research was conducted at the RR Collection which is located in Cabenge, Cabenge Village, Lilirilau District, Soppeng Regency, South Sulawesi Province. the population in this study were all customers at the RR Collection, Determination of samples using Purposive Sampling and Convinience Sampling techniques. Purposive Sampling is a sample selection of consumers based on objectives, so the number of samples in this study were 100 Respondents. To determine the effect of Product Quality on purchasing decisions, simple linear regression analysis is used. Based on the results of the research analysis, it can be concluded that: Product quality has a positive and significant influence on consumer purchasing decisions at RR Collection Soppeng Regency, which indicates that improving product quality aspects such as performance, features, reliability, and aesthetics directly increases consumer interest and decisions to buy these products. Based on the results of the conclusions stated above, the RR Collection Management is advised to continue to improve and maintain product quality through feature innovation, increased durability, and responsive after-sales service in order to strengthen positive consumer perceptions, increase loyalty, and maintain product competitiveness in the market.
Financial Performance Analysis of PT. Pertamina, Tbk for the 2020–2023 Period Mutmainna Andi Sudirman; Andi Jenni Indriakati; Nurul Aini
GENTARA: management and accounting research Vol. 1 No. 1 (2025): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

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Abstract

This study aims to evaluate the financial performance of PT. Pertamina, Tbk for the period 2020–2023 using liquidity, profitability, and activity ratios. The research utilizes a descriptive quantitative method by analyzing the company's financial reports obtained from official sources. The liquidity ratio is measured using the Current Ratio, profitability using Return on Assets (ROA), and activity using Total Assets Turnover (TATO). The findings show that the company experienced significant fluctuations in all three ratios during the observed period, reflecting the influence of external economic factors and internal financial strategies. The average Current Ratio indicates moderate liquidity, ROA reflects sufficient profitability with room for improvement, and TATO reveals increasing asset efficiency up to 2022 before slightly declining in 2023. Overall, the study highlights the financial resilience and areas needing improvement for PT. Pertamina, Tbk amidst global and domestic challenges
The Effect of Workload on Employee Performance at PT. Mandiri Utama Finance, Tbk Sengkang Wajo Regency Mansur Mansur; Andi Adawiah; Nurul Wahby
GENTARA: management and accounting research Vol. 1 No. 1 (2025): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

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Abstract

This study aims to analyze the effect of workload on employee performance at PT Mandiri Utama Finance, Tbk Sengkang, Wajo Regency. In this study, a quantitative approach was used with a correlational research design, which relates workload to employee performance through regression analysis. The research sample consisted of 28 employees working at the Sengkang branch, who were randomly selected. Data collection methods were conducted through questionnaires distributed to respondents, using a Likert scale to measure employees' perceptions regarding their workload and performance. The data collected was then analyzed using simple linear regression to determine the extent of the influence of workload on employee performance.The regression analysis results show that workload has a negative and significant effect on employee performance. The negative regression coefficient for the workload variable indicates that the higher the workload received by employees, the lower the resulting performance. This is due to stress and fatigue caused by excessive workload, which disrupts employee concentration and work quality. This finding illustrates that companies need to pay attention to managing workload wisely to prevent a significant decline in performance. Based on these findings, this study suggests that PT Mandiri Utama Finance, Tbk Sengkang Wajo Regency make adjustments to the workload given to employees. A more balanced and realistic workload management will help improve overall employee performance. In addition, companies are advised to provide time and resource management training, and ensure adequate support for employees in completing tasks well, without feeling burdened

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