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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.
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Articles 55 Documents
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Digital Financial Literacy as a Determinant of Financial Management of MSMEs in Lalabata District Mutmainna Andi Sudirman; Andi Sonia; Masyadi Masyadi; Sukma Aini
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 analyze the effect of digital financial literacy on financial management of UMKM in Lalabata District. UMKM play a significant role in supporting local economic development; however, many UMKM actors still face challenges in managing their business finances effectively. Along with the rapid development of financial technology, digital financial literacy has become an important factor in improving financial management practices.This study employs a quantitative explanatory approach. Data were collected through a structured questionnaire distributed to 15 UMKM actors using probability sampling techniques. Digital financial literacy was measured through indicators of financial knowledge, savings, insurance, and investment, while financial management was measured through fund allocation, income determination, risk management, and future financial planning. The data were analyzed using simple linear regression with the assistance of SPSS.The results indicate that digital financial literacy has a positive and significant effect on financial management of UMKM. UMKM actors with higher levels of digital financial literacy tend to demonstrate better financial management practices, including more structured budgeting, improved cash flow control, and more systematic financial planning. However, understanding of digital financial products related to insurance and investment remains relatively limited. This study is expected to provide empirical evidence for policymakers and related institutions in designing more effective digital financial literacy programs to support UMKM sustainability in the digital era.
The Influence Of Transformational Leadership Style On Employee Performance At Bank Bri Soppeng Branch Nurmilasari Nurmilasari; Amirah Amirah; Amni Sahra Awalya; Asmini Asmini
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 analyze the influence of transformational leadership style on employee performance at Bank BRI Soppeng Branch. The main problem underlying this research is the phenomenon of low work motivation, lack of initiative, and weak interdepartmental coordination, which have an impact on the achievement of work targets. The research method used is associative quantitative research, with data collection techniques through questionnaires and documentation. The population of this study consisted of 45 employees, all of whom were used as samples through a total sampling (census) technique. Data were analyzed using simple linear regression with the assistance of SPSS software. The results show that transformational leadership style has a positive and significant effect on employee performance, with a significance value of 0.003 < 0.05 and a regression coefficient of 0.716. This indicates that the better the implementation of leadership characteristics such as charisma, inspirational motivation, intellectual stimulation, and individualized consideration, the higher the employee performance. This study suggests that management should continue to enhance individual support and guidance to optimize organizational productivity
Analysis Of The Influence Of Digital Financial Literacy On Fintech Financing Decisions And Its Impact On Msme Financial Management In Lalabata Subdistrict, Soppeng Regency Masyadi Masyadi; Sukma Aini; Mutmainna Andi Sudirman; Andi Sonia
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 rapid growth of digital financial services has expanded access to financing for micro, small, and medium enterprises (MSMEs), particularly through fintech-based products such as peer-to-peer lending and buy-now-pay-later schemes. However, the complexity of digital financing features and risks requires adequate digital financial literacy to support sound funding decisions and sustainable financial management. This study analyzes the influence of digital financial literacy on fintech funding decisions and its impact on MSME financial management in Lalabata District, Soppeng Regency. Using a quantitative, causal-associative design, data were collected from 120 MSME owners/managers through a structured Likert-scale questionnaire. The data were analyzed using descriptive statistics, reliability testing, and regression-based mediation analysis with SPSS. The results show that the level of digital financial literacy among MSMEs is high (M = 3.72), fintech funding decision quality is high (M = 3.56), and MSME financial management is high (M = 3.52), although separation between personal and business finances remains moderate (M = 3.38). Regression analysis indicates that digital financial literacy significantly influences fintech funding decisions (B = 0.63; p < 0.001; R² = 0.40). Furthermore, fintech funding decisions significantly affect MSME financial management (B = 0.55; p < 0.001), while digital financial literacy also has a direct positive effect on financial management (B = 0.21; p = 0.003). Mediation testing confirms partial mediation, with an indirect effect of 0.35 (p < 0.001), implying that improved literacy strengthens financial management partly through better fintech funding decisions. These findings highlight the importance of strengthening digital financial literacy programs that emphasize total cost calculation, repayment planning, and financial discipline, alongside initiatives encouraging the separation of personal and business finances to improve MSME financial resilience
Compensation as a Determinant of Teacher Performance: A Case Study in Public Education Andi Rahma Nur Alam; Rasmi Agustina; Mutmainna Andi Sudirman
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 examine the effect of compensation on teacher performance within a public junior high school context. Honorary teachers play a crucial role in sustaining instructional activities in public education institutions; however, compensation-related challenges may influence their motivation and professional commitment. This research employs a quantitative explanatory approach using a census sampling technique involving 16 honorary teachers. Data were collected through structured questionnaires measured on a Likert scale and analyzed using simple linear regression with the assistance of SPSS. The results indicate that compensation has a positive and statistically significant effect on teacher performance (β = 0.450; p < 0.05). The standardized coefficient (Beta = 0.317) reflects a moderate positive relationship, suggesting that compensation contributes meaningfully to performance improvement, although it is not the sole determinant. The findings confirm that fair and adequate compensation can enhance instructional effectiveness, professional responsibility, and work engagement among honorary teachers.This study contributes to the human resource management literature in public education by providing empirical evidence from a localized institutional context. The results highlight the importance of integrating compensation policies with broader human resource strategies to achieve sustainable improvements in teacher performance
Accounting Practices in the Utilization of Heritage Assets: A Case Study of the Villa Yuliana Museum at the Department of Education and Culture, Soppeng Regency Andi Muhammad Nurul Afdhal; Nur Achriaty Achmar; Ayu Lestari Amda
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

Heritage assets represent national wealth in the form of cultural heritage sites, monuments, and historic buildings that are unique, fragile, rare, and non-renewable. As such, the preservation and management of these assets must be carried out in an integrated manner, considering both cultural and economic aspects. One strategy for preserving and managing heritage assets is through their utilization as tourism and educational facilities, aimed at increasing local revenue (Pendapatan Asli Daerah/PAD) through the collection of retribution fees. This study seeks to examine the implementation of accounting practices related to retribution revenue from the utilization of a heritage asset, namely the Villa Yuliana Museum, under the authority of the Department of Education and Culture in Soppeng Regency. The analysis focuses on four key aspects of accounting: recognition, measurement, presentation, and disclosure. Data collection methods employed in this research include interviews, observation, documentation, and literature review. The data were analyzed using a qualitative descriptive approach. The findings indicate that the accounting treatment of retribution revenue from the utilization of the Villa Yuliana Museum aligns with the relevant accounting policies and applicable regulations. Furthermore, the determination of retribution rates is consistent with prevailing legal standards
Analysis Of School Operational Assistance Fund Management Based On Application At SMKN 4 Soppeng Asmi Rahayu; Nur Achriaty Achmar; Muh. Aqsha Hasri
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 management of educational funds is a crucial aspect in supporting the continuity of teaching and learning processes at schools. One form of government support in the education sector is the School Operational Assistance (BOS) program, which aims to finance non-personnel operational needs. However, in practice, the management of BOS funds often encounters administrative and technical obstacles, particularly related to reporting and transparency. Therefore, the government has developed the ARKAS application as a digital tool to facilitate the planning, implementation, and reporting of BOS fund usage. SMKN 4 Soppeng, as one of the BOS fund recipients, also implements this application, but the extent of its effectiveness and efficiency still requires further study. This research aims to analyze the application-based management of BOS funds at SMKN 4 Soppeng, focusing on three main aspects: planning and budgeting, implementation and administration, as well as reporting and accountability of BOS funds. The method used is a descriptive qualitative approach with data collection techniques including observation, interviews, and documentation. The research subjects include the principal, treasurer, application operators, and parents, selected to comprehensively explore information regarding the implementation of the ARKAS application in school fund management. The results show that the management of BOS funds at SMKN 4 Soppeng generally follows applicable procedures and regulations. The planning process involves all school elements and is systematically recorded in the ARKAS application. Budget execution is supported by the e-BKU and SIPLah systems to facilitate bookkeeping and procurement. However, challenges such as limited infrastructure and technical understanding of the application remain obstacles. Therefore, it is recommended that the school and government provide continuous training for educational staff and improve technological facilities to support more effective and accountable fund management
The Influence Of Authoritarian Leadership Style On The Performance Of Officials At The Pajalesang Village Office Umar Umar; Eva Selviana; Nelli Viranda
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 the influence of authoritarian leadership style on the performance of officials at the Pajalesang Village Office, Lilirilau District, Soppeng Regency. Based on the results of preliminary field observations, it was found that the implementation of tasks at the Pajalesang Village Office still faces several obstacles, such as low coordination between leaders and subordinates, frequent delays in activity reporting, and one-way communication from the leader. An authoritarian leadership style is characterized by centralized decision-making, one-way communication, and strict supervision of officials. This study uses a quantitative approach with an associative research design. The population in this study consists of all 9 officials of the Pajalesang Village Office, who were also used as the sample through a total sampling technique. Data were collected through observation, interviews, and questionnaires, and then analyzed using simple linear regression analysis and the t-test. The results show that the authoritarian leadership style has a positive and significant effect on the performance of village officials, as evidenced by a regression coefficient value of 0.612 and a significance value of 0.006 < 0.05. This indicates that the implementation of a firm and structured authoritarian leadership style can improve discipline, work effectiveness, and the achievement of officials’ performance in a village office environment with a limited number of staff. However, the application of an authoritarian leadership style needs to be balanced with good communication in order to avoid reducing officials’ motivation and creativity
The Effect Of Democratic Leadership On Employee Performance At The Marioriaja Village Office Verri Ginoga; Ervina Ervina; Lutfia Fuji Awalya; Ibrahim Ibrahim
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 analyze the effect of democratic leadership style on employee performance at the Marioriaja Village Office, Marioriwawo District, Soppeng Regency. Democratic leadership is viewed as an approach that can create a participatory and open work environment while encouraging employee involvement in decision-making processes. The research employs an associative quantitative approach using a survey method. The population consists of 18 employees, all of whom were selected as the sample through a saturated sampling technique. Data were collected using a Likert-scale questionnaire and analyzed through simple linear regression. The results indicate that democratic leadership style has a positive and significant effect on employee performance, as reflected by the regression equation Y = 9.68 + 0.608X and a significance value of 0.007. These findings demonstrate that the better the implementation of leadership that values employee opinions and promotes cooperation, the higher the level of productivity and the quality of public services within the village government
Reconstruction Of A Village Human Resource Management Model Based On Transformational Leadership And Local Wisdom In Improving Apparatus Performance Ibrahim Ibrahim; Umar Umar
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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This study aims to reconstruct a village human resource (HRM) management model based on transformational leadership and local wisdom to improve the performance of village officials. The study used a quantitative approach with an explanatory research design. Data were collected through questionnaires from village officials and analyzed using Structural Equation Modeling (SEM). The results indicate that transformational leadership significantly influences official performance, and local wisdom strengthens this relationship. The reconstruction model emphasizes the integration of trust, transparency, fairness, and local culture into the village HRM management system
Building Teacher Performance through Work Facilities and Workload in Elementary Schools in Perumnas Antang Andi Nabila Tenri Lala
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

Teacher performance plays a crucial role in determining the quality of education at the elementary school level, as teachers serve as key actors in delivering instruction and developing students’ competencies. However, teacher performance may be influenced by external factors such as work facilities and workload. This study aims to analyze the influence of work facilities and workload on teacher performance in elementary schools in Perumnas Antang. The research employed a quantitative approach using multiple linear regression analysis. The population consisted of all 34 elementary school teachers in Perumnas Antang, and a saturated sampling (census) technique was applied, meaning all population members were included as respondents. Data were collected through a Likert-scale questionnaire and analyzed using SPSS version 26. The results indicate that work facilities do not have a significant partial effect on teacher performance (t = 0.943; Sig. = 0.354 > 0.05), while workload has a significant effect (t = 4.807; Sig. = 0.000 < 0.05). Simultaneously, work facilities and workload significantly influence teacher performance (F = 13.672; Sig. = 0.000), with an R² value of 0.503, indicating moderate explanatory power

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