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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 Influence Of Transformational Leadership Style On Employee Performance At Bri Jennae Unit, Soppeng Regency Andi Jenni Indriakati; Nurul Irma Sari; Jesica Ayu Pamula; Asmini Asmini; Puji Rahmah; Wahyulis Hersya
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 transformational leadership style on employee performance at the BRI Jennae Unit, Soppeng Regency. This research employs a quantitative approach using a survey method. The population consists of all 13 employees of the BRI Jennae Unit, Soppeng Regency, with a saturated sampling technique applied. Data were collected through questionnaires using a Likert scale and analyzed using simple linear regression with the assistance of SPSS software. The results indicate that transformational leadership style has a positive and significant effect on employee performance, with a significance value of 0.001 (p < 0.05). This means that the better the implementation of transformational leadership style, the higher the employee performance at the BRI Jennae Unit, Soppeng Regency
Analysis Of The Basic Water Tariff Accounting System At The Regional Water Company (PDAM) Of Soppeng Regency Nur Achriaty Achmar; Andi Muhammad Nurul Afdhal; Nur Fauziyah
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 determination of basic water tariffs plays an important role in PDAM financial management because it affects the company's revenue and the quality of service provided to customers. The accounting system is used as a tool to calculate and record the cost components that are used as a reference in determining water tariffs. This study aims to examine the application of the accounting system in the process of determining basic water tariffs at PDAM Soppeng Regency. This study uses a descriptive quantitative approach because it presents basic water tariff calculations based on cost and water volume data obtained from PDAM Soppeng Regency. In addition, this approach is enriched with qualitative elements through interviews and observations of the tariff setting process and the application of accounting systems at PDAM Soppeng Regency. Based on the results of the study, it is known that the accounting system used contains important elements such as operational costs, maintenance, and various other types of expenses. However, several obstacles were still found, such as cost recording that was not entirely accurate and a lack of transparency in the tariff setting process to the public. Therefore, a system evaluation and periodic training for employees are needed so that the implementation of the accounting system at PDAM can run more optimally and in accordance with regulations
The Influence of Transformational Leadership Style on the Performance of Posyandu Cadres in Labae Village Suhairi Suhairi; Andi wilda yanti; Andi Riska Rahmadani; Puji Rahmah
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

Posyandu cadres play a strategic role in supporting basic community health services, particularly for mothers and toddlers. However, the success of Posyandu activities is highly influenced by the quality of leadership implemented by the Posyandu manager or coordinator at the village level. This study aims to analyze the influence of transformational leadership style on the performance of Posyandu cadres in Labae Village. This research employs a quantitative approach using a survey method. The population of this study consists of all 45 Posyandu cadres in Labae Village; therefore, the sampling technique used is total sampling (census sampling). Data were collected through a Likert-scale questionnaire that had been tested for validity and reliability. Data analysis was conducted using simple linear regression and a partial test (t-test) with the assistance of SPSS software. The results indicate that transformational leadership style has a positive and significant effect on the performance of Posyandu cadres, with a significance value of less than 0.05. These findings demonstrate that leadership characterized by inspirational motivation, intellectual stimulation, and individualized consideration can enhance the responsibility, discipline, and service quality of Posyandu cadres
Factors of the Service Marketing Mix Considered by Students in Choosing a University (A Case Study at Universitas Lamappapoleonro Soppeng) Amrial Amrial; Puji Rahmah; Asnia Minarti; Surianti Surianti
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

Competition among universities is increasingly intense, making it essential to understand the factors that influence prospective students’ decisions. This study aims to analyze the factors of the service marketing mix considered by students when choosing Universitas Lamappapoleonro Soppeng. The research employs a quantitative approach with a descriptive-analytical design. The population consists of all active students at Universitas Lamappapoleonro Soppeng, and samples were selected using purposive sampling. Data were collected through questionnaires measuring students’ perceptions of service marketing mix elements, namely product, price, place, promotion, people, process, and physical evidence. Data analysis was conducted descriptively and inferentially using simple linear regression analysis. The results indicate that all elements of the service marketing mix significantly influence students’ university choice, with price, promotion, and people being the most dominant factors. These findings suggest that effective management of the service marketing mix can enhance the university’s attractiveness to prospective students and foster student loyalty
The Impact of Artificial Intelligence Adoption on Employee Performance, Reskilling, and Well-Being at XYZ Company Umar Umar; Ibrahim Ibrahim; Mansur Mansur
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 impact of artificial intelligence (AI) adoption on employee performance, reskilling, and well-being at XYZ Company. Grounded in a human-centered human resource management perspective, the study addresses the growing need to understand how AI influences not only organizational efficiency but also employees’ development and work experience. A quantitative approach was employed using survey data collected from employees who were directly exposed to AI-enabled work processes. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to test the proposed relationships among variables. The findings indicate that AI adoption has a positive and significant effect on employee performance, reskilling, and well-being, with the strongest effect observed on reskilling. These results suggest that AI adoption functions not merely as a technological tool, but as a broader organizational transformation that shapes productivity, learning readiness, and employee sustainability. This study contributes to the human resource management literature by offering an integrated framework that connects technological adoption with performance, capability development, and well-being. Practically, the findings highlight the importance of combining AI implementation with supportive learning systems and employee-centered management practices
The Influence of Social Media Marketing on Consumer Purchasing Decisions at Wilietta Store in Soppeng Regency Puji Rahmah; Widia Widia; Nurul Awalia Ramadani; Asnia Minarti
GENTARA: management and accounting research Vol. 1 No. 2 (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 social media marketing on consumer purchasing decisions at Wilietta Store in Soppeng Regency. Wilietta Store is a fashion business targeting women, especially young people who are active on social media. The use of social media as a marketing tool is considered important in attracting consumer attention and influencing purchasing behavior. This research uses a quantitative approach with a survey method by distributing questionnaires to Wilietta Store consumers. The independent variable in this study is social media marketing, while the dependent variable is purchasing decisions. The data were analyzed using statistical techniques to determine the relationship and influence between variables. The results of the study show that social media marketing has a positive and significant effect on consumer purchasing decisions. This indicates that the better the social media marketing strategy implemented, the higher the likelihood of consumers making a purchase. Therefore, social media marketing is an important factor in increasing sales and attracting consumer interest in the fashion industry
The Role of Organizational Behavior in Supporting Marketing Strategies at Zahra Baju Bodo Business in Soppeng Regency Andi Rahma Nur Alam; Asni Asni; Umar Umar; Nurhaya Ilmi; Puja Armelia; Nurhardianti Nurhardianti
GENTARA: management and accounting research Vol. 1 No. 2 (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 role of organizational behavior in supporting marketing strategies in local businesses in Soppeng Regency, particularly at Zahra Baju Bodo. In an increasingly competitive business environment, business owners are required to implement effective marketing strategies to attract consumers and improve customer satisfaction. However, the success of marketing strategies is not only determined by planning but is also influenced by organizational behavior such as communication, teamwork, and leadership. This study uses a literature review method by analyzing several scientific journals, including research by Puji Rahmah, which shows that marketing strategies have an effect on customer satisfaction. The results indicate that amid the increasing competition in the Baju Bodo business, Zahra Baju Bodo is still able to attract consumers through appropriate marketing strategies supported by good organizational behavior
Analysis of the Influence of Organizational Behavior on the Effectiveness of Digital Marketing Strategies in Improving Competitiveness at Nine Café & Resto, Soppeng Regency Asmini Asmini; Nur Aulia; Puji Rahmah; Wildayanti Wildayanti
GENTARA: management and accounting research Vol. 1 No. 2 (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 impact of organizational behavior on the effectiveness of digital marketing strategies in enhancing competitiveness at Nine Cafe & Resto in Soppeng Regency. In today’s competitive business environment, digital marketing has become a critical tool for improving customer engagement and increasing market visibility. However, the success of digital marketing strategies depends not only on the technology used but also on the organizational culture that supports its implementation. The research employs a mixed-method approach, combining qualitative interviews with management and staff to understand organizational behavior and leadership, along with quantitative surveys distributed to customers to assess the effectiveness of digital marketing. The results indicate that a supportive organizational culture, proactive leadership, and active employee involvement significantly enhance the effectiveness of digital marketing strategies. The study concludes that organizational behavior plays a crucial role in the success of digital marketing, which directly contributes to improving the competitive advantage of Nine Cafe & Resto
The Role Of Independent Commissioners In Overseeing Investment Decisions: A Good Corporate Governance Review In The Extractive Sector Mutmainna Andi Sudirman; Sukma Aini; Masyadi Masyadi
GENTARA: management and accounting research Vol. 1 No. 2 (2026): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

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Abstract

This study discusses the role of independent commissioners in supervising investment decisions in Indonesian extractive sector companies based on the perspective of Good Corporate Governance (GCG). The study focuses on green capital budgeting, especially reclamation provisions that are required by regulation. Using a systematic literature review method, this study analyzes 31 verified sources, including journal articles, official data, and government regulations published between 2020 and 2026. The results show three main findings. First, agency theory and the triple bottom line framework can be used to explain the importance of independent commissioner supervision. Agency theory explains the risk of information gaps between management and stakeholders, while the triple bottom line highlights the economic, environmental, and social responsibilities of companies. Second, independent commissioners supervise investment decisions through strategic evaluation, monitoring, advisory roles, and accountability reporting. Their effectiveness depends more on active governance involvement than on the number of independent commissioners. Third, reclamation provision adequacy can be used as a new indicator to measure the quality of green capital budgeting in the extractive sector. This study contributes to the Good Corporate Governance literature by linking agency theory, triple bottom line, independent commissioner oversight, and green investment decisions in the Indonesian extractive sector. It also provides a basis for future empirical research on the relationship between reclamation provisions, independent commissioners, and firm value
The Influence of Content Marketing on Consumer Preferences for Healthy and Sustainable Food Products in Soppeng Regency Surianti Surianti; Andi Nurhidayati; Asnia Minarti; Puji Rahmah; Amrial Amrial
GENTARA: management and accounting research Vol. 1 No. 2 (2026): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

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Abstract

The increasing consumption of healthy and sustainable food products has become a strategic issue in supporting regional food security, including in Soppeng Regency. Amid changes in consumer behavior and the dominance of digital media, content marketing has emerged as an effective marketing communication strategy to build consumer knowledge, interest, and preferences toward healthy food products. However, understanding of the extent to which content marketing influences consumer preferences for sustainable food products in Soppeng remains limited. This study aims to analyze the influence of content marketing elements, including information quality, content creativity, message consistency, and source credibility, on consumer preferences for healthy and sustainable food products. This study employed a quantitative approach using a survey design. Data were collected through questionnaires distributed to consumers who had consumed or followed promotions of healthy food products in Soppeng Regency. The analysis technique used was multiple linear regression to examine the influence of content marketing variables on consumer preferences. The results of the study indicate that content marketing has a significant influence on consumer preferences for healthy and sustainable food products in Soppeng Regency

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