Management and Accounting Research Journal

Peran Fintech dalam Meningkatkan Inklusi Keuangan Gen-Z

Mon, 30 Jun 2025 00:00:00 +0700

This study aims to analyze the influence of financial technology (fintech) on the financial inclusion of Generation Z in Indonesia. The research method used was quantitative with an online survey approach via Google Forms. Data were collected from 83 Generation Z respondents and analyzed using simple linear regression with the help of SPSS version 21. The results showed that fintech had a positive and significant effect on the financial inclusion of Generation Z. The more often Generation Z uses fintech services, the higher their level of financial inclusion. This study also highlights the gap in financial inclusion between urban and rural Generation Z. Therefore, efforts are needed to increase the financial inclusion of rural Generation Z, including by improving access to technological infrastructure and financial literacy

Pengaruh Struktur Modal dan Pertumbuhan Perusahaan terhadap Potensi Financial Distress

Dewi Putri Indriasari, Seftira, Nurdjanna Fadjrin Uluputty , Ambo Rappe — Tue, 01 Jul 2025 17:00:26 +0700

The Influence of Capital Structure and Company Growth on the Potential for Financial Distress at PT. Magatti Internasional. This study aims to analyze the influence of capital structure and business growth on the potential for financial distress at PT. Magatti Internasional during the period 2020 to 2023. Capital structure is measured using the Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR), while business growth is analyzed through the growth of the company's revenue and assets. The data used in this study were obtained from the company's annual financial reports which were analyzed using quantitative analysis methods, with the help of SPSS software to test the significance of the influence of these variables on financial distress. The results of the study indicate that capital structure and business growth do not have a significant effect on the company's financial distress. This study suggests that companies optimize the management of capital structure and business growth by paying more attention to quality aspects than quantity, as well as improving financial monitoring and risk management to reduce the potential for financial distress.

Analisis Keunggulan Komparatif dan Pergeseran Sektor-Sektor Ekonomi

Junaedi Arifin, Hasrul Wijaya, Muhammad Ramli — Tue, 01 Jul 2025 00:00:00 +0700

The aims of this research are: (1) analyse the growth classification of economic sectors in the Wajo Regency 2011-2015; (2) analyse the basic sector of the economy in the Wajo Regency 2011-2015; (3) analysing the share and shift in the economy sector Wajo Regency 2011-2015. This study uses secondary data obtained from BPS-Statistics South Sulawesi Province, BPS Statistics Wajo, and Department of Planning and Regional Development Wajo. Data were analyzed using Klassen Typology analysis, Location Quotient, and Shift-Share Analysis. The results of this research show that: (1) Sector classified as an developed sector in the Wajo Regency is the of Agriculture, Forestry and Fisheries, and sector mining and excavation, (2) sectors is a basic sector in Wajo Regency is the sector of Agriculture, Forestry and Fisheries, sector mining and excavation, sector Procurement Electricity and Gas, the sector of Wholesale and Retail, Car Repair and Motorcycles, (3) The structure of in the Wajo Regency 2011-2015 start forward to slide in economic sector from primer sector to seconder sector, (4) The sectors that have competitive advantages in Wajo are sectors of Agriculture, Forestry and Fisheries, sector Procurement Electricity and Gas, construction sector, sectors Transportation and Warehousing, sector Provision of Accommodation and Food Drink, the Financial Services sector and the insurance sector, Real Estate sector, service sector Corporate sector Public Administration, defense and Social Security Mandatory, and sector service of education.