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.

Pengaruh Kompetensi dan Kompensasi terhadap Kinerja Karyawan

Andriansyah Andriansyah, Siti Hatidja, Asriani Asriani — Thu, 21 Aug 2025 00:00:00 +0700

This study aims to determine the partial and simultaneous effects of competence and compensation variables on employee performance at PT. Toys Kingdom Makassar. This research uses a quantitative research method with an associative approach. The sample size in this study is 60 respondents, which is equal to the population size. The analysis method used is multiple linear regression analysis. The results of this study indicate that competence has an insignificant effect on employee performance, and the partial testing of competence on employee performance has a significant effect on employee performance.

Strategi Harga dan Kualitas Produk untuk Meningkatkan Minat Beli Air Kemasan

Salwa Silviana Nomar, Gunawan Gunawan, Muhajji MS — Thu, 21 Aug 2025 17:23:08 +0700

The research method used is a quantitative research method, with data collection using a Likert scale questionnaire involving 100 respondents as the sample. The results of the questionnaire were then analyzed using instrument methods (Validity and Reliability Tests) and data and hypothesis analysis tests processed using SPSS. The analysis results show that product quality partially has a significant effect on purchase interest at the Club Drinking Water Factory in Takalar Regency (PT. Tirta Sukses Perkasa). The calculations indicate that the t-value is greater than the t-table value, namely 1.985 > 4.434 and the significance value is 0.000 < 0.05. Partially, price has a significant effect on purchase interest at the Club Drinking Water Factory in Takalar Regency (PT. Tirta Sukses Perkasa). The calculations show that the t-value is greater than the t-table value, namely 4.323 > 1.985 and the significance value is 0.000 < 0.05. Simultaneously, price and product quality have a significant effect on purchase interest at the Club Packaged Drinking Water Factory in Takalar Regency (PT. Tirta Sukses Perkasa). The calculations indicate that the F-value is greater than the F-table value, namely 86.512 > 3.091 and the significance value is 0.000 < 0.05.

Pengaruh Persepsi Harga, Promosi Penjualan dan Citra Merk terhadap Kepuasan Pelanggan

Ephi Hardianti, Soedibjo Edy Santoso, Rusdin Mane — Fri, 22 Aug 2025 16:44:38 +0700

This study aims to analyze the influence of price perception, sales promotion, and brand image on customer satisfaction at Toko Aneka Cell in Binamu District, Jeneponto Regency. The approach in this study is a quantitative approach using multiple linear regression analysis method with the aid of SPSS 27 application, where the entire population was sampled, totaling 83 people. The findings of this study show that there is a positive and significant influence of price perception on customer satisfaction, a positive and significant influence of sales promotion on customer satisfaction, and a positive and significant influence of brand image on customer satisfaction. Additionally, price perception, sales promotion, and brand image simultaneously have a significant effect on customer satisfaction at Aneka Cell Store in Binamu District, Jeneponto Regency.

Pengaruh Kedisiplinan dan Teknologi Komunikasi terhadap Produktivitas Kerja Karyawan

Putri Aulia Djiwillis, Jamaluddin Bata Ilyas, Atia Kirana — Fri, 22 Aug 2025 16:46:21 +0700

The aim of this research is to determine the partial and simultaneous influence of disciplinary variables, communication technology, employee productivity, where this research uses a quantitative research approach with a sample of 44 employees using the multiple regression analysis method with the help of the SPSS application Version 26. The findings of this research show that there is a positive and significant influence of discipline on employee productivity, the communication technology variabel has a positive and significant influence on employee productivity, while simultaneous testing shows that discipline and communication technology have a positive and significant influence on employee productivity of PT Pegadaian Branch Bontoala.

Pengaruh Electronic Word of Mouth dan Harga terhadap Keputusan Pembelian

Reski Nur Islami F, Roni Herison, Hasrullah Liong Misi — Fri, 22 Aug 2025 16:48:08 +0700

This study aims to identify and analyze the influence of Electronic Word of Mouth and Price on Product Purchasing Decisions in Tiktok Shop. This study uses a quantitative method with a data collection method carried out through the distribution of questionnaires. The sample used in this study was 92 respondents of STIE Amkop Makassar students who have a tiktok account, with a sampling technique that is purposive sampling technique. The results of the study show that the electronic word of mouth and price variables have a significant effect on purchasing decisions in tiktok shop (Y) R Square 0.631 which means 63.1%. The t-count value is 5.423> t-table 1.987 with a significance value of 0.000 <0.005. Electronic Word of Mouth (X1) has a positive and significant effect on purchasing decisions. The t-count value is 7.030> t-table 1.987 with a significance value of 0.000 <0.005. Price (X2) has a positive and significant effect on purchasing decisions. The test results show that the F count value is 0.000 < 0.05 and the F count value is 76.041 > F table 3.100. Electronic Word of Mouth and Price simultaneously have a positive and significant effect on purchasing decisions.

Pengaruh Kualitas Kepemimpinan terhadap Kinerja Karyawan

Nurul Mutiah Yusriyah Fadly, Abdul Syukur, Amrullah Amrullah — Fri, 22 Aug 2025 16:49:33 +0700

The purpose of this study is to determine how much influence the quality of leadership has on employee performance at PT. Pelabuhan Indonesia (Persero) Regional 4 Makassar. This study uses a quantitative approach with a sample of 68 employees with a simple linear regression method assisted by the SPSS 21 application. The data in this study uses primary data, with questionnaire methods for data collection, documentation, and literature studies. The data analysis techniques used are validation tests, reliability tests, and hypothesis tests using simple linear regression analysis, T tests, and R² tests. The results of the analysis prove that leadership quality has a positive and significant effect on employee performance, and it can be stated that leadership quality affects employee performance because employees at PT Pelabuhan Indonesia (Persero) Regional 4 Makassar consider leadership quality to improve their performance.

Pengelolaan Dana Desa dalam Peningkatan Pembangunan Ekonomi Masyarakat

Mustika Mustika, Anni Suryani, Marhaeni Sabil — Sat, 23 Aug 2025 16:10:04 +0700

This study aims to analyze the effectiveness of the Sistem Pengendalian Intern Pemerintah Desa (SPIPDes) and explore the potential of the self-management system as a solution for managing village funds in Cendana Village. This study uses a qualitative method with a descriptive approach to uncover facts about village fund management in Cendana Village, Burau District, East Luwu Regency. Data was obtained through direct interviews, field observations, and documentation studies related to the use of village funds and their impact on community economic development. Village fund management through the self-management approach has a significant positive impact on community economic development. By actively involving the community, this system can increase the effectiveness of village fund use and strengthen a sense of ownership of development projects.

Peran Kinerja Karyawan pada Koperasi Simpan Pinjam (KSP)

Yosiharna Yosiharna, Nurdjanna Fadjrin Uluputty , Ayu Anggraini — Sat, 23 Aug 2025 16:14:34 +0700

In Indonesia, cooperatives are not only the pillars of the economy but also serve as community development institutions that can strengthen the nation's economy in order to support the welfare of the Indonesian people. Therefore, cooperatives must be able to implement a management system that has an impact on improving employee performance and good cooperation in every element of management. Utilization of human resources needs to be managed properly to achieve optimal performance. The purpose of this study is to determine the role of employee performance at the Mallomo Jaya Abadi Savings and Loans Cooperative (KSP) in Makassar City, especially in facing competition with existing financial institutions or cooperatives. This study uses a qualitative descriptive research method. Data collection techniques through observation, documentation, and interviews with 6 informants. The results of the study indicate that the role of employee performance has provided optimal performance for the cooperative itself. However, when faced with the world of competition, KSP Mallomo Jaya Abadi still needs to improve, especially in the field of developing HR training programs for employees, providing facilities, and using computers that still need to be developed so that employees are increasingly optimal in improving their performance.

Analisis Persepsi Konsumen Atas Kemudahan Bertransaksi Online untuk Jasa Rental Mobil

Andi Tiara Batari Ivan, Hasrullah Liong Misi, Andi Putri Tenriyola — Sat, 23 Aug 2025 16:18:43 +0700

This study aims to analyze consumer perceptions of the ease of online transactions for car rental services at CV Jihan Fajar, Makassar City. The variables used in this study are consumer perception and ease of online transactions. Data collection was conducted using secondary data and primary data obtained through questionnaires. A total of 82 consumers were sampled in this study. The analysis tool used was simple linear regression with the help of SPSS version 25 software. The results of this study indicate that consumer perceptions of the ease of online transactions have a positive and significant effect.

Perilaku Keuangan: Determinasi Teknologi Blockchain pada Generasi Z

Sat, 23 Aug 2025 16:23:18 +0700

This study aims to analyze the influence of blockchain technology on the financial behavior of Generation Z in Indonesia. The background of this study is rooted in the rapid development of digital technology, including blockchain, which has revolutionized the way individuals conduct financial transactions, especially among digital-native generations such as Generation Z. This generation is known to be adaptive to technology and has the characteristics of intelligent and analytical decision-making. This study used a quantitative method with an online survey approach via Google Forms with a total of 103 respondents. The results of the regression analysis showed that blockchain technology has a positive and significant effect on the financial behavior of Generation Z, with a significant value of 0.000 and a coefficient of determination of 0.390. This indicates that blockchain technology can improve smarter, more efficient, and safer financial behavior, such as in managing expenses, savings, and investments.