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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 Cash Holdings, Free Cash Flow, and Profitability on Income Smoothing with Managerial Ownership as a Moderating Variable Muhammad Satria; Fahrunil Annisa
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

Study This aim for analyze the influence of cash holding, free cash flow, and profitability against income smoothing, as well as test role ownership managerial as variables moderation in connection said. Object study is company sector mining companies listed on the Indonesia Stock Exchange during 2021–2025 period. Research data obtained through search report finance annual companies, including information regarding total assets, total debt, total income, as well as other relevant data with study. Population study consists of from 64 companies mining. Through purposive sampling technique, obtained 29 companies as sample study with period observation for five years, so that the total observation data used as many as 145 reports annual. Method analysis used in study This is multiple linear regression and Moderated Regression Analysis (MRA). Research result show that cash holding and free cash flow have an effect positive against income smoothing, whereas profitability influential negative against income smoothing. In addition, that, ownership managerial proven capable weaken the influence of cash holding and free cash flow on income smoothing. On the other hand, ownership managerial can also strengthen influence profitability against income smoothing
The Influence of Diversity in Medium Activity Units in Increasing Economic Growth Asni Asni; Masyadi Masyadi; 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

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Abstract

This research aims to analyze the influence of diversity in MSMEs on increasing economic growth. MSMEs are business units/organizations that are at a medium level of activity, not as small as micro businesses, but which also do not yet have a large scale which is generally the link between local job creation and wider economic integration. Diversity can include the diversity of human resources, the variety of backgrounds of business actors/workers, as well as the variety of networks and skills possessed by these units. Using a quantitative approach based on secondary data (regional economic indicators and economic unit characteristics), this research examines the relationship between diversity and economic growth indicators through a conceptual framework that emphasizes productivity, innovation, market expansion and resource allocation efficiency. The research results are expected to show that the higher the quality of diversity managed inclusively, the greater the contribution to economic growth through increasing productivity and the adaptive capacity of economic units to market changes. It is hoped that these findings will provide policy implications for the government and stakeholders to encourage the strengthening of an inclusive MSME/medium industry ecosystem, including training policies, fair access to financing, and strengthening collaborative networks across groups
Local Wisdom-Based Transformational Leadership for Psychological Safety and Village Team Performance Umar Umar; Ibrahim Ibrahim
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 develops and tests a local wisdom-based transformational leadership model for enhancing psychological safety and village team performance in Soppeng Regency, Indonesia. The study responds to the need for leadership models that are not only theoretically robust but also culturally grounded in local public-sector settings. A quantitative explanatory design was employed using a structured survey of village government officials. The proposed model positions local wisdom-based transformational leadership as the independent variable, psychological safety as the mediating variable, and village team performance as the outcome variable. The data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The illustrative results indicate that local wisdom-based transformational leadership has a positive and significant effect on psychological safety and village team performance. Psychological safety also has a positive and significant effect on village team performance and partially mediates the relationship between leadership and performance. These findings suggest that leadership practices grounded in sipakatau, sipakalebbi, sipakainge, lempu, getteng, and ada tongeng can strengthen interpersonal trust, openness, mutual respect, and collaborative performance within village government teams. This study contributes to public-sector leadership and human resource management literature by integrating transformational leadership theory with Bugis local wisdom values in the context of village governance. Practically, the findings highlight the importance of culturally sensitive leadership development programs for village officials
The Influence of Digital Payment Systems on the Performance of Micro, Small, and Medium Enterprises (MSMEs) in Lalabata District, Soppeng Regency Sukma Aini; Mutmainna Andi Sudirman
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 background of this research problem is to determine the influence of Digital Payment Systems on the Performance of Micro, Small, and Medium Enterprises (MSMEs) in Lalabata District, Soppeng Regency.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 digital payment systems affect the performance of MSMEs in Lalabata District, Soppeng Regency
Challenges and Strategic Solutions for Implementing Accounting Systems among Micro, Small, and Medium Enterprises (MSMEs) in Soppeng Regency Nur Achriaty; Nurmilasari Nurmilasari
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

Micro, Small and Medium Enterprises (MSMEs) play a strategic role in the regional economy, including in Soppeng Regency. However, the implementation of accounting systems in MSMEs still faces various obstacles that impact the quality of financial management and business decision-making. This study aims to identify the challenges faced by MSMEs in implementing accounting systems and to formulate practical solutions to improve the quality of financial record-keeping. The study employs a qualitative descriptive method, utilising data collection techniques such as interviews, observation, and documentation among MSME operators in Soppeng Regency. The findings indicate that the main challenges include low accounting literacy, limited human resources, insufficient use of digital technology, and a lack of awareness regarding the importance of financial reporting. Practical solutions include enhanced accounting training, ongoing mentoring, the use of simple accounting applications, and strengthening the role of local government and universities in supporting SMEs. It is hoped that this research will serve as a reference for the development of SME empowerment programmes focused on improving financial management

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