GENTARA: management and accounting research
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description: Journal title : GENTARA : Management and Accounting Research Initials : Jurnal GENTARA Abbreviation : Jurnal GENTARA Frequency : Tree issues every year ( February, June, and October) DOI Prefix : 10.57093/gentara ISSN : 3123-9641 Editor-in-Chief : Ismail, S.Kom. M.Kom Citation Analysis Google Scholar | Garuda | OneSearchIndonesia | RJI | More... 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.
publisher: Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro
language: id
publication name: GENTARA: management and accounting research
issn: 3123-9641
items: Challenges and Strategic Solutions for Implementing Accounting Systems among Micro, Small, and Medium Enterprises (MSMEs) in Soppeng Regency
items: The Influence of Digital Payment Systems on the Performance of Micro, Small, and Medium Enterprises (MSMEs) in Lalabata District, Soppeng Regency
items: Local Wisdom-Based Transformational Leadership for Psychological Safety and Village Team Performance
items: The Influence of Diversity in Medium Activity Units in Increasing Economic Growth
items: The Effect of Cash Holdings, Free Cash Flow, and Profitability on Income Smoothing with Managerial Ownership as a Moderating Variable
items: Analysis of School Operational Assistance Fund (Bos) Management Based on Application At Smkn 4 Soppeng
items: Analysis of The Basic Water Tariff Accounting System at The Regional Water Company (PDAM) of Soppeng Regency
items: 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
items: The Influence of Organizational Behavior and Leadership Style on Employee Performance
items: The Role of Organizational Culture in Improving the Performance of Company Marketing Strategy
items: The Effect of Organizational Behavior on Experience-Based Strategies at Cafe Utton
items: Analysis of Organizational Behavior on Marketing Strategy in Facing Business Competition in the Digital Era among MSMEs in Soppeng Regency
items: The Influence of Work Motivation on Employee Performance in the Hospitality Industry
items: The Influence of Organizational Culture on the Implementation of Digital Marketing Strategies in Duck Egg Farming MSMEs in Soppeng Regency
items: The Influence of Embedded Finance, QRIS Usage, and Digital Financial Literacy on MSME Financial Resilience
items: The Influence of Content Marketing on Consumer Preferences for Healthy and Sustainable Food Products in Soppeng Regency
items: The Role Of Independent Commissioners In Overseeing Investment Decisions: A Good Corporate Governance Review In The Extractive Sector
items: Analysis of the Influence of Organizational Behavior on the Effectiveness of Digital Marketing Strategies in Improving Competitiveness at Nine Café & Resto, Soppeng Regency
items: The Role of Organizational Behavior in Supporting Marketing Strategies at Zahra Baju Bodo Business in Soppeng Regency
items: The Influence of Social Media Marketing on Consumer Purchasing Decisions at Wilietta Store in Soppeng Regency
items: The Impact of Artificial Intelligence Adoption on Employee Performance, Reskilling, and Well-Being at XYZ Company
items: Factors of the Service Marketing Mix Considered by Students in Choosing a University (A Case Study at Universitas Lamappapoleonro Soppeng)
items: The Influence of Transformational Leadership Style on the Performance of Posyandu Cadres in Labae Village
items: Analysis Of The Basic Water Tariff Accounting System At The Regional Water Company (PDAM) Of Soppeng Regency
items: The Influence Of Transformational Leadership Style On Employee Performance At Bri Jennae Unit, Soppeng Regency
items: Building Teacher Performance through Work Facilities and Workload in Elementary Schools in Perumnas Antang
items: Reconstruction Of A Village Human Resource Management Model Based On Transformational Leadership And Local Wisdom In Improving Apparatus Performance
items: The Effect Of Democratic Leadership On Employee Performance At The Marioriaja Village Office
items: The Influence Of Authoritarian Leadership Style On The Performance Of Officials At The Pajalesang Village Office
items: Analysis Of School Operational Assistance Fund Management Based On Application At SMKN 4 Soppeng

Challenges and Strategic Solutions for Implementing Accounting Systems among Micro, Small, and Medium Enterprises (MSMEs) in Soppeng Regency
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description: 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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creator: Nur Achriaty
creator: Nurmilasari Nurmilasari
rights: Hak Cipta (c) 2026 GENTARA: management and accounting research
date: 2026-06-30
publication date: 2026-06-30
starting page: 288
ending page: 294

The Influence of Digital Payment Systems on the Performance of Micro, Small, and Medium Enterprises (MSMEs) in Lalabata District, Soppeng Regency
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description: 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
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creator: Sukma Aini
creator: Mutmainna Andi Sudirman
rights: Hak Cipta (c) 2026 GENTARA: management and accounting research
date: 2026-06-30
publication date: 2026-06-30
starting page: 282
ending page: 287

Local Wisdom-Based Transformational Leadership for Psychological Safety and Village Team Performance
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description: 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
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creator: Umar Umar
creator: Ibrahim Ibrahim
rights: Hak Cipta (c) 2026 GENTARA: management and accounting research
date: 2026-06-30
publication date: 2026-06-30
starting page: 274
ending page: 281

The Influence of Diversity in Medium Activity Units in Increasing Economic Growth
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description: 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
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creator: Asni Asni
creator: Masyadi Masyadi
creator: Puji Rahmah
rights: Hak Cipta (c) 2026 GENTARA: management and accounting research
date: 2026-06-30
publication date: 2026-06-30
starting page: 268
ending page: 273

The Effect of Cash Holdings, Free Cash Flow, and Profitability on Income Smoothing with Managerial Ownership as a Moderating Variable
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description: 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
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creator: Muhammad Satria
creator: Fahrunil Annisa
rights: Hak Cipta (c) 2026 GENTARA: management and accounting research
date: 2026-06-30
publication date: 2026-06-30
starting page: 256
ending page: 267

Analysis of School Operational Assistance Fund (Bos) Management Based on Application At Smkn 4 Soppeng
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description: 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 effecti…
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creator: Asmi Rahayu
creator: Nur Achriaty Achmar
creator: Muh. Aqsha Hasri
rights: Hak Cipta (c) 2026 GENTARA: management and accounting research
date: 2026-06-30
publication date: 2026-06-30
starting page: 250
ending page: 255

Analysis of The Basic Water Tariff Accounting System at The Regional Water Company (PDAM) of Soppeng Regency
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description: 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
subject: Articles
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creator: Nur Achriaty Achmar
creator: Andi Muhammad Nurul Afdhal
creator: Nur Fauziyah
rights: Hak Cipta (c) 2026 GENTARA: management and accounting research
date: 2026-06-30
publication date: 2026-06-30
starting page: 244
ending page: 249

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
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description: 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
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creator: Andi Muhammad Nurul Afdhal
creator: Nur Achriaty Achmar
creator: Ayu Lestari Amda
rights: Hak Cipta (c) 2026 GENTARA: management and accounting research
date: 2026-06-30
publication date: 2026-06-30
starting page: 238
ending page: 243

The Influence of Organizational Behavior and Leadership Style on Employee Performance
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description: 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
subject: Articles
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creator: Nurmilasari Nurmilasari
creator: Andi Nurhidayati
creator: Indra Saputra
creator: Deska Canrawinata
creator: Arisandi Arisandi
creator: Muhammad Yusri
rights: Hak Cipta (c) 2026 GENTARA: management and accounting research
date: 2026-06-30
publication date: 2026-06-30
starting page: 230
ending page: 237

The Role of Organizational Culture in Improving the Performance of Company Marketing Strategy
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description: 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
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creator: A Nazalia Ramadhani We Tenripada
creator: Enang Suherman
creator: Arfandi Arfandi
creator: Annisa Almagfira
creator: Nurul Sriwindayani
rights: Hak Cipta (c) 2026 GENTARA: management and accounting research
date: 2026-06-30
publication date: 2026-06-30
starting page: 224
ending page: 229

The Effect of Organizational Behavior on Experience-Based Strategies at Cafe Utton
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description: 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
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creator: Asnia Minarti
creator: Nur Alisyah
creator: Ratih Pratidina
creator: Puji Rahmah
creator: Surianti Surianti
rights: Hak Cipta (c) 2026 GENTARA: management and accounting research
date: 2026-06-30
publication date: 2026-06-30
starting page: 213
ending page: 223

Analysis of Organizational Behavior on Marketing Strategy in Facing Business Competition in the Digital Era among MSMEs in Soppeng Regency
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description: 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.
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creator: Ibrahim Ibrahim
creator: Amrial Amrial
creator: Rismayuliana Rismayuliana
creator: Rahmatan Rahmatan
rights: Hak Cipta (c) 2026 GENTARA: management and accounting research
date: 2026-06-30
publication date: 2026-06-30
starting page: 203
ending page: 212

The Influence of Work Motivation on Employee Performance in the Hospitality Industry
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description: 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
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creator: Nurmal Nurmal
creator: Sriwanti Belani
creator: Muh Agil
creator: Aryan Septia Budi
creator: Agustiawan Agustiawan
rights: Hak Cipta (c) 2026 GENTARA: management and accounting research
date: 2026-06-30
publication date: 2026-06-30
starting page: 198
ending page: 202

The Influence of Organizational Culture on the Implementation of Digital Marketing Strategies in Duck Egg Farming MSMEs in Soppeng Regency
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description: 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
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creator: Mansur Mansur
creator: Yuli Sartika
creator: Firda Zalzabillah
creator: Intan Nur’aeni
creator: Puji Rahmah
rights: Hak Cipta (c) 2026 GENTARA: management and accounting research
date: 2026-06-30
publication date: 2026-06-30
starting page: 193
ending page: 197

The Influence of Embedded Finance, QRIS Usage, and Digital Financial Literacy on MSME Financial Resilience
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description: 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
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creator: Masyadi Masyadi
creator: Mutmainna Andi Sudirman
creator: Sukma Aini
rights: Hak Cipta (c) 2026 GENTARA: management and accounting research
date: 2026-06-30
publication date: 2026-06-30
starting page: 177
ending page: 192

The Influence of Content Marketing on Consumer Preferences for Healthy and Sustainable Food Products in Soppeng Regency
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description: 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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creator: Surianti Surianti
creator: Andi Nurhidayati
creator: Asnia Minarti
creator: Puji Rahmah
creator: Amrial Amrial
rights: Hak Cipta (c) 2026 GENTARA: management and accounting research
date: 2026-06-30
publication date: 2026-06-30
starting page: 171
ending page: 176

The Role Of Independent Commissioners In Overseeing Investment Decisions: A Good Corporate Governance Review In The Extractive Sector
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description: 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
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creator: Mutmainna Andi Sudirman
creator: Sukma Aini
creator: Masyadi Masyadi
rights: Hak Cipta (c) 2026 GENTARA: management and accounting research
date: 2026-06-30
publication date: 2026-06-30
starting page: 156
ending page: 170

Analysis of the Influence of Organizational Behavior on the Effectiveness of Digital Marketing Strategies in Improving Competitiveness at Nine Café & Resto, Soppeng Regency
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description: 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
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creator: Asmini Asmini
creator: Nur Aulia
creator: Puji Rahmah
creator: Wildayanti Wildayanti
rights: Hak Cipta (c) 2026 GENTARA: management and accounting research
date: 2026-06-30
publication date: 2026-06-30
starting page: 149
ending page: 155

The Role of Organizational Behavior in Supporting Marketing Strategies at Zahra Baju Bodo Business in Soppeng Regency
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description: 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
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creator: Andi Rahma Nur Alam
creator: Asni Asni
creator: Umar Umar
creator: Nurhaya Ilmi
creator: Puja Armelia
creator: Nurhardianti Nurhardianti
rights: Hak Cipta (c) 2026 GENTARA: management and accounting research
date: 2026-06-30
publication date: 2026-06-30
starting page: 144
ending page: 148

The Influence of Social Media Marketing on Consumer Purchasing Decisions at Wilietta Store in Soppeng Regency
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description: 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
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creator: Puji Rahmah
creator: Widia Widia
creator: Nurul Awalia Ramadani
creator: Asnia Minarti
rights: Hak Cipta (c) 2026 GENTARA: management and accounting research
date: 2026-06-30
publication date: 2026-06-30
starting page: 137
ending page: 143

The Impact of Artificial Intelligence Adoption on Employee Performance, Reskilling, and Well-Being at XYZ Company
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description: 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
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creator: Umar Umar
creator: Ibrahim Ibrahim
creator: Mansur Mansur
rights: Hak Cipta (c) 2026 GENTARA: management and accounting research
date: 2026-02-28
publication date: 2026-02-28
starting page: 124
ending page: 136

Factors of the Service Marketing Mix Considered by Students in Choosing a University (A Case Study at Universitas Lamappapoleonro Soppeng)
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description: 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
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creator: Amrial Amrial
creator: Puji Rahmah
creator: Asnia Minarti
creator: Surianti Surianti
rights: Hak Cipta (c) 2026 GENTARA: management and accounting research
date: 2026-02-28
publication date: 2026-02-28
starting page: 119
ending page: 123

The Influence of Transformational Leadership Style on the Performance of Posyandu Cadres in Labae Village
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description: 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
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creator: Suhairi Suhairi
creator: Andi wilda yanti
creator: Andi Riska Rahmadani
creator: Puji Rahmah
rights: Hak Cipta (c) 2026 GENTARA: management and accounting research
date: 2026-02-28
publication date: 2026-02-28
starting page: 114
ending page: 118

Analysis Of The Basic Water Tariff Accounting System At The Regional Water Company (PDAM) Of Soppeng Regency
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description: 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
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creator: Nur Achriaty Achmar
creator: Andi Muhammad Nurul Afdhal
creator: Nur Fauziyah
rights: Hak Cipta (c) 2026 GENTARA: management and accounting research
date: 2026-02-28
publication date: 2026-02-28
starting page: 108
ending page: 113

The Influence Of Transformational Leadership Style On Employee Performance At Bri Jennae Unit, Soppeng Regency
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description: 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
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creator: Andi Jenni Indriakati
creator: Nurul Irma Sari
creator: Jesica Ayu Pamula
creator: Asmini Asmini
creator: Puji Rahmah
creator: Wahyulis Hersya
rights: Hak Cipta (c) 2026 GENTARA: management and accounting research
date: 2026-02-28
publication date: 2026-02-28
starting page: 102
ending page: 107

Building Teacher Performance through Work Facilities and Workload in Elementary Schools in Perumnas Antang
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description: 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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creator: Andi Nabila Tenri Lala
rights: Hak Cipta (c) 2026 GENTARA: management and accounting research
date: 2026-02-28
publication date: 2026-02-28
starting page: 92
ending page: 101

Reconstruction Of A Village Human Resource Management Model Based On Transformational Leadership And Local Wisdom In Improving Apparatus Performance
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description: 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
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creator: Ibrahim Ibrahim
creator: Umar Umar
rights: Hak Cipta (c) 2026 GENTARA: management and accounting research
date: 2026-02-28
publication date: 2026-02-28
starting page: 88
ending page: 91

The Effect Of Democratic Leadership On Employee Performance At The Marioriaja Village Office
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description: 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
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creator: Verri Ginoga
creator: Ervina Ervina
creator: Lutfia Fuji Awalya
creator: Ibrahim Ibrahim
rights: Hak Cipta (c) 2026 GENTARA: management and accounting research
date: 2026-02-28
publication date: 2026-02-28
starting page: 84
ending page: 87

The Influence Of Authoritarian Leadership Style On The Performance Of Officials At The Pajalesang Village Office
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description: 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
subject: Articles
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creator: Umar Umar
creator: Eva Selviana
creator: Nelli Viranda
rights: Hak Cipta (c) 2026 GENTARA: management and accounting research
date: 2026-02-28
publication date: 2026-02-28
starting page: 80
ending page: 83

Analysis Of School Operational Assistance Fund Management Based On Application At SMKN 4 Soppeng
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description: 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 effecti…
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creator: Asmi Rahayu
creator: Nur Achriaty Achmar
creator: Muh. Aqsha Hasri
rights: Hak Cipta (c) 2026 GENTARA: management and accounting research
date: 2026-02-28
publication date: 2026-02-28
starting page: 74
ending page: 79