cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Ismail
Contact Email
ismail@unipol.ac.id
Phone
+6285343666997
Journal Mail Official
gentara@unipol.ac.id
Editorial Address
Jl. Salotungo, No.62, Watansoppeng, Kecamatan Lalabata, Kabupaten Soppeng, Sulawesi Selatan-Indonesia
Location
Kab. soppeng,
Sulawesi selatan
INDONESIA
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
 2   3   4   5   6 
The Influence of Embedded Finance, QRIS Usage, and Digital Financial Literacy on MSME Financial Resilience Masyadi Masyadi; Mutmainna Andi Sudirman; Sukma Aini
GENTARA: management and accounting research Vol. 1 No. 2 (2026): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the influence of embedded finance, QRIS usage, and digital financial literacy on the financial resilience of micro, small, and medium enterprises (MSMEs). The rapid development of financial technology has encouraged MSMEs to use digital financial services in their daily business activities, including integrated financial services, digital payments, and online financial platforms. However, the use of technology alone does not guarantee stronger business resilience if MSME owners do not have adequate financial knowledge and the ability to manage digital financial services effectively. This study focuses on MSMEs in Soppeng Regency, South Sulawesi, that have used QRIS or other digital financial services. A quantitative explanatory approach is used to test the relationship between the research variables. Data are collected through questionnaires distributed to MSME owners or managers, and the analysis is conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that embedded finance, QRIS usage, and digital financial literacy have positive effects on MSME financial resilience. Embedded finance helps MSMEs access financial services more easily, QRIS supports transaction efficiency and digital financial records, while digital financial literacy strengthens the ability of MSME owners to manage financial risks and make better decisions. Among the three variables, digital financial literacy shows the strongest contribution to financial resilience. This study contributes to the fintech and MSME literature by emphasizing financial resilience as the main outcome, rather than merely focusing on technology adoption. Practically, the findings suggest that MSMEs, fintech providers, financial institutions, and policymakers should strengthen digital financial literacy and encourage the strategic use of digital financial services to support MSME sustainability
The Influence of Organizational Culture on the Implementation of Digital Marketing Strategies in Duck Egg Farming MSMEs in Soppeng Regency Mansur Mansur; Yuli Sartika; Firda Zalzabillah; Intan Nur’aeni; Puji Rahmah
GENTARA: management and accounting research Vol. 1 No. 2 (2026): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of organizational culture on the implementation of digital marketing strategies in laying duck MSMEs. The development of digital technology has encouraged business actors to use social media, marketplaces, and online promotions to expand market reach and increase sales. However, the success of such strategies is not determined solely by technological capability, but also by organizational culture, which includes the values, norms, and work behaviors of business members. This study uses a quantitative approach with a survey method involving laying duck MSME actors. Data were collected through questionnaires and analyzed using simple linear regression to examine the effect of organizational culture on digital marketing implementation. The results indicate that an innovative, collaborative, and adaptive organizational culture has a positive effect on the successful implementation of digital marketing strategies. In addition, online promotion has been proven to increase customer reach and strengthen business competitiveness, consistent with the findings of Puji Rahmah, Andi Adawiah, Asnia Minarti, Asmini, and Muchlis Abbas in their study on online promotion at Galery Café Soppeng. Therefore, organizational culture plays an important role in supporting digital marketing transformation in laying duck MSMEs
The Influence of Work Motivation on Employee Performance in the Hospitality Industry Nurmal Nurmal; Sriwanti Belani; Muh Agil; Aryan Septia Budi; Agustiawan Agustiawan
GENTARA: management and accounting research Vol. 1 No. 2 (2026): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The hospitality industry faces increasingly fierce competition, requiring companies to improve service quality through effective human resource management. One challenge that often arises is low work motivation, which affects employee performance. This problem is crucial because employees are the spearhead in providing service to customers. Therefore, this study aims to analyze the effect of work motivation on employee performance in the hospitality industry. This study was conducted at the Ada Hotel, involving eight employees. The research method used was a quantitative method with data collection techniques using a work motivation and employee performance questionnaire. The data obtained were then analyzed using simple regression to determine the effect of motivation on employee performance. The results showed that work motivation has a positive and significant effect on employee performance. Employees who have high motivation tend to provide better service and support the achievement of organizational goals. Therefore, increasing work motivation is an important factor that needs to be considered by hotel management to support the optimization of employee performance
Analysis of Organizational Behavior on Marketing Strategy in Facing Business Competition in the Digital Era among MSMEs in Soppeng Regency Ibrahim Ibrahim; Amrial Amrial; Rismayuliana Rismayuliana; Rahmatan Rahmatan
GENTARA: management and accounting research Vol. 1 No. 2 (2026): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to analyze in depth the influence of organizational behavior on digital marketing strategies among Micro, Small, and Medium Enterprises (MSMEs) in the Soppeng Regency area in facing the dynamics of business competition in a massive technological transformation era The research approach used is qualitative descriptive with data collection techniques through participatory digital observation and documentation studies of the cyber business activities of local entrepreneurs in Soppeng. The focus of the observation is directed at the dimensions of work discipline, digital literacy, and adaptive behavior of individuals within the organization as the main driving variables for the effectiveness of local product promotion. The results show that professional and disciplined organizational behavior in managing digital content in the Soppeng Regency area contributes significantly to increasing brand awareness and customer engagement across various social media platforms. The digital literacy of business actors in Soppeng is proven to be an innovation engine that allows market reach to expand beyond conventional geographical boundaries, thereby strengthening the bargaining position of local products on the national stage. The synergy between planned real actions and intelligent utilization of cyber technology is the main key to the economic sustainability of MSMEs in Soppeng Regency to achieve robust competitive advantage amidst the continuous flow of digitalization This research provides strategic implications regarding the importance of strengthening human resource capacity based on adaptive-digital organizational behavior as a foundation for community economic growth in the region.
The Effect of Organizational Behavior on Experience-Based Strategies at Cafe Utton Asnia Minarti; Nur Alisyah; Ratih Pratidina; Puji Rahmah; Surianti Surianti
GENTARA: management and accounting research Vol. 1 No. 2 (2026): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of organizational behavior on experience-based strategy at Café Utton. In the current competitive business environment, cafés are required not only to offer products and services but also to create meaningful customer experiences. Organizational behavior plays an important role in shaping employee attitudes, communication patterns, teamwork, and service quality, which ultimately contribute to the implementation of an effective experience-based strategy. This research uses a quantitative approach with a survey method. Data were collected through questionnaires distributed to employees and customers of Café Utton. The variables in this study consist of organizational behavior as the independent variable and experience-based strategy as the dependent variable. Data analysis was conducted using statistical techniques to determine the relationship and influence between variables. The results of the study indicate that organizational behavior has a positive and significant effect on experience-based strategy at Café Utton. This shows that better organizational behavior within the workplace leads to improved customer experience, which strengthens customer satisfaction and loyalty. Therefore, organizational behavior is an important factor in supporting the successful implementation of experience-based strategies in the café industry
The Role of Organizational Culture in Improving the Performance of Company Marketing Strategy A Nazalia Ramadhani We Tenripada; Enang Suherman; Arfandi Arfandi; Annisa Almagfira; Nurul Sriwindayani
GENTARA: management and accounting research Vol. 1 No. 2 (2026): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the role of organizational culture in improving the performance of corporate marketing strategies. In an increasingly competitive business environment, companies are required to implement effective and innovative marketing strategies supported by a strong organizational culture. Organizational culture plays a crucial role in shaping values, norms, and work behaviors that enhance marketing performance. This research employs a qualitative approach using a literature review method. Data were collected from secondary sources such as academic journals, books, and other relevant publications. The analysis was conducted using descriptive and comparative techniques to examine the relationships between organizational culture, innovation, and marketing strategy performance. The findings indicate that organizational culture plays a significant role in improving marketing strategy performance, both directly and indirectly through innovation as a mediating variable. A culture that supports creativity, collaboration, and market orientation encourages sustainable innovation. The study concludes that a strong and adaptive organizational culture can enhance marketing effectiveness and improve a company’s competitive advantage
The Influence of Organizational Behavior and Leadership Style on Employee Performance Nurmilasari Nurmilasari; Andi Nurhidayati; Indra Saputra; Deska Canrawinata; Arisandi Arisandi; Muhammad Yusri
GENTARA: management and accounting research Vol. 1 No. 2 (2026): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of organizational behavior and leadership style on improving employee performance. In facing increasingly complex work dynamics, organizations are required to effectively manage individual and group behavior, as well as implement appropriate leadership styles to enhance employee performance. This research employs a quantitative approach, with data collected through questionnaires distributed to respondents. The data analysis techniques used include validity and reliability tests, as well as multiple linear regression analysis to examine the effect of organizational behavior and leadership style as independent variables on employee performance as the dependent variable. The results of this study indicate that organizational behavior and leadership style have a positive and significant effect on employee performance. This implies that the better the organizational behavior implemented and the more effective the leadership style applied, the higher the level of employee performance achieved. In conclusion, organizational behavior and leadership style play an important role in improving employee performance. Therefore, organizations are encouraged to create a conducive work environment, enhance communication, and adopt effective leadership styles to optimize employee productivity and 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. 2 (2026): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar

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 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. 2 (2026): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar

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
Analysis of School Operational Assistance Fund (Bos) Management Based on Application At Smkn 4 Soppeng Asmi Rahayu; Nur Achriaty Achmar; Muh. Aqsha Hasri
GENTARA: management and accounting research Vol. 1 No. 2 (2026): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar

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

Page 5 of 6 | Total Record : 55

 2   3   4   5   6 

Filter by Year

2025 2026


Reset
Filter By Issues
All Issue Vol. 1 No. 2 (2026): GENTARA: Management And Accounting Research Vol. 1 No. 1 (2026): GENTARA: Management And Accounting Research Vol. 1 No. 1 (2025): GENTARA: Management And Accounting Research