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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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Accounting Treatment Of Interest Income On Capital Lease Services Based On Psak Musyarrapa Musyarrapa; Andi Muhammad Nurul Afdhal; Andi Zulfayani
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

With unstable economic conditions, people are looking for quick and easy financing alternatives. PT Pegadaian (Persero) is present as a solution through capital lease-based pawn services. The main income from this activity comes from interest on capital lease services. As a state-owned enterprise, Pegadaian is required to prepare reliable financial statements in accordance with accounting standards. Therefore, it is important to examine how the accounting treatment of interest income is carried out, especially whether it is in accordance with the applicable PSAK. This study aims to determine the accounting treatment of interest income on capital lease services at PT Pegadaian (Persero). The aspects studied include recognition, measurement, presentation, and disclosure of interest income. The method used is descriptive qualitative, with data collection techniques in the form of interviews, observation, documentation, and literature study. This research began in January 2025 at the Watansoppeng Branch Pegadaian Office, South Sulawesi. The results showed that PT Pegadaian has applied accounting treatment in accordance with PSAK 71. Interest income is recognized on an accrual basis using the effective interest rate method, presented in the income statement, and disclosed in detail in the notes to the financial statements. This shows that the financial statements prepared have met the principles of transparency and relevance in accordance with applicable financial accounting standards
The Management and Accounting Treatment of Confiscated Assets and Replacement Receivables at the Soppeng District Prosecutor’s Office Zulfiana Zulfiana; Andi Muhammad Nurul Afdhal; Nur Achriaty Achmar
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

Given the complexity of confiscated goods, they need to be assessed, recorded, and reported in accordance with government accounting standards. Meanwhile, compensation receivables must be recognized, measured, and monitored carefully to ensure the recovery of state losses. This study aims to examine how confiscated goods and compensation receivables are managed and treated in the accounting system of the Soppeng District Attorney's Office. This study refers to Government Accounting Standards (SAP), specifically PSAP Number 01 on Financial Statement Presentation and PSAP Number 05 on Inventory Accounting, as well as regulations related to the management of state property. The method used is a descriptive qualitative approach, with data collection techniques through interviews, observation, documentation, and literature study. The research findings indicate that the management of confiscated goods faces challenges such as discrepancies between the seizure records and the physical condition of the goods, which complicate the auction process. Additionally, damage to evidence items reduces their economic value. On the other hand, the management of compensation claims is hindered by delays in payments due to transactions outside bank operating hours and the risk of temporary storage in safes requiring strict supervision. From an accounting perspective, it is known that the recognition, measurement, presentation, and disclosure of confiscated goods and compensation receivables are in accordance with the principles and provisions outlined in the Government Accounting Standards (SAP), namely PSAP No. 01 and PSAP No. 05
Exploring Accounting Students’ Understanding of Zakat Accounting Concepts and Reporting at Lamappapoleonro University Nurmilasari Nurmilasari; Andi Zulfayani; Utari Lukman
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 research aims to explore accounting students' understanding of zakat accounting concepts and reporting, specifically for students in the Accounting program at Lamappapoleonro University. The findings are intended to provide input for curriculum development and enhance the quality of accounting graduates. This study employed a descriptive qualitative approach. Data was collected through an open-ended questionnaire distributed online via Google Forms to 22 students from the Accounting Study Program at Lamappapoleonro University.The results indicate that accounting students at Lamappapoleonro University have a reasonably good understanding of zakat accounting concepts and their financial reporting. However, there is still a need for improvement, particularly in the implementation aspect and in gaining a deeper understanding of complex zakat accounting treatments and their reporting in accordance with the latest standard, PSAK 409
Analysis Of The Effect Of Service Quality On Costumer Satisfaction At Mr. Beauty Store, Takalala Branch, Soppeng Puji Rahmah; Muhammad Alamsyah Ramli
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 research was conducted at Mr. Beauty Store, Takalala Branch, located in Takalala, Tettikenrarae Sub-district, Marioriwawo District, Soppeng Regency. The sampling technique used was Quota Sampling, resulting in a sample of 100 customers from Mr. Beauty Store, Takalala Branch. To determine the effect of service quality on customer satisfaction, a simple linear regression analysis technique was used. Based on the results of the regression analysis and the discussion conducted, it can be concluded that service quality has a positive and significant effect on customer satisfaction at Mr. Beauty Store, Takalala Branch. The better the quality of service provided, the higher the level of customer satisfaction, which in turn can increase customer loyalty and repeat purchases. As an effort to continuously improve customer satisfaction, the management of Mr. Beauty Store, Takalala Branch is advised to continue enhancing service quality through employee training, improving service speed and responsiveness, and implementing consistent service standards to meet and exceed customer expectations
Marketing Strategies for MSME Products in the Digital Era in Soppeng Regency Andi Jenni Indriakati; Puji Rahmah; Yusmuliani Yusmuliani
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 examines digital marketing strategies employed by Micro, Small, and Medium Enterprises (MSMEs) in Soppeng Regency, South Sulawesi, during the digital era. Employing a qualitative descriptive method with surveys and in-depth interviews, the research reveals that while most MSMEs have adopted digital marketing primarily through social media the implementation remains basic and faces significant internal and external barriers, such as limited digital literacy and infrastructure. The study recommends structured training programs and improved internet access to enhance the digital competitiveness of local MSMEs
The Influence Of Participative Leadership Style On The Performance Of Labae Village Officials Reski Rahmat Yuliana; Mansur Mansur; Asmajaya Asmajaya
GENTARA: management and accounting research Vol. 1 No. 1 (2026): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

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Abstract

This study aims to determine and analyze the effect of participative leadership style on the performance of village officials in Labae Village, Citta District, Soppeng Regency. Participative leadership is viewed as a leadership approach that can enhance subordinate involvement in decision-making, strengthen two-way communication, and foster a sense of responsibility and cooperation within village government organizations. This research employs a quantitative approach using descriptive and correlational methods. The research population consists of all village officials in Labae Village, totaling 14 individuals, with total sampling applied as the sampling technique. Data were collected through Likert-scale questionnaires, observation, and documentation, and then analyzed using descriptive statistics, Pearson correlation tests, and simple linear regression with the assistance of SPSS software. The results indicate that participative leadership style has a positive and significant effect on the performance of village officials, as shown by a significance value of less than 0.05 and a strong level of relationship. These findings suggest that the better the implementation of participative leadership by the village head, the higher the performance of village officials, as reflected in improved work discipline, responsibility for tasks, teamwork capability, and quality of public services. Therefore, the application of participative leadership is considered crucial for improving village officials’ performance and supporting the realization of effective, transparent, and professional village governance
Implementation Of Democratic Leadership Style In The Central Surgical Installation At Latemmamala Hospital, Soppeng Surianti Surianti; Nur Fitriana Ramadhani; Salsabila Nurwanti; Indra Jaya Pratama; Aldi Aldi
GENTARA: management and accounting research Vol. 1 No. 1 (2026): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

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Abstract

This Community Service project focused on the implementation of a democratic leadership style in the Central Surgical Installation of Latemmamala Hospital, Soppeng. The central objective of this activity was to measure the effect of democratic leadership, where staff input and suggestions are listened to and valued, on key variables such as nurse discipline and performance. The target group was staff in the Central Surgical Installation of Latemmamala Hospital, who were experiencing a decline in trust in their leaders due to their perceived inability to provide firm leadership. The methods used included monitoring interactions and interviews with the head of staff of the Central Surgical Installation, as well as direct observation of the actual situation in the hospital. Overall, this activity concluded that a democratic leadership style has proven highly effective in a high-risk clinical environment such as the Central Surgical Installation. The results showed a significant and strong relationship between this leadership model and improved performance quality and discipline of all nurses. In other words, involving staff in the managerial process is key to successfully optimizing the responsibility and professionalism of the surgical team
The Impact of Social Media Content Quality on Customer Engagement and Purchase Intentions in Micro and Small Businesses in Soppeng Asnia Minarti; Andi Rahma Nur Alam; Andi Patappari
GENTARA: management and accounting research Vol. 1 No. 1 (2026): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

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Abstract

This study examines the effect of social media content quality on customer engagement and purchase intention among micro and small enterprises (MSEs) in Soppeng Regency. A quantitative survey was conducted with 120 social media users who had interacted with or purchased from local MSEs. Data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results indicate that content quality has a positive and significant effect on customer engagement; engagement positively affects purchase intention; and content quality also has a direct positive effect on purchase intention. In addition, customer engagement partially mediates the relationship between content quality and purchase intention. These findings highlight the need for MSEs to develop informative, relevant, and attractive content and to manage two-way interactions to increase conversion potential
The Influence Of Financial Literacy And E-Money Use On The Consumer Behavior Of Students In The Management Study Program At Lamappapoleon University Sukma Aini; Masyadi Masyadi; Mutmainna Andi Sudirman; Ika Mahkota Putri
GENTARA: management and accounting research Vol. 1 No. 1 (2026): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

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Abstract

The background of this research problem is to determine the influence of financial literacy and e-money use on the consumer behavior of students in the Management study program at Lamappapoleonro University. This research is classified as quantitative. The data sources are secondary data. The data analysis method used is multiple linear regression. Furthermore, the hypothesis was tested using the F-test, t-test, and coefficient of determination. The results of this study indicate that financial literacy and e-money use significantly influence the consumer behavior of students in the Management study program at Lamappapoleonro University
The Impact of Human Resource Information System Utilization on Human Resource Management Effectiveness: Evidence from Sinar Muslim Furniture Soppeng A Nazalia Ramadhani We Tenripada; Andi Nurul Aksa
GENTARA: management and accounting research Vol. 1 No. 1 (2026): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

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Abstract

The development of information technology has encouraged organizations to improve human resource management (HRM) effectiveness through integrated information systems. One of the most widely adopted systems is the Human Resource Information System (HRIS), which supports employee data management, administrative efficiency, and managerial decision-making. This study aims to analyze the impact of HRIS utilization on HRM effectiveness at Sinar Muslim Furniture Soppeng. A descriptive quantitative approach was employed, involving all employees as respondents through a saturated sampling technique. Data were collected using questionnaires, interviews, and documentation, and were analyzed through descriptive statistics and simple linear regression. The findings indicate that HRIS utilization in the company is categorized as high (mean = 4.12), while HRM effectiveness is also high (mean = 4.11). Regression results show that HRIS utilization has a positive and significant effect on HRM effectiveness (B = 0.684; p < 0.05), with a coefficient of determination of 52%. These results confirm that HRIS plays a crucial role in enhancing HRM effectiveness through improved administrative accuracy, efficiency, and faster decision-making. Organizations are therefore encouraged to optimize HRIS implementation not only for administrative purposes but also for strategic HR development

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