https://jurnal.ilrscentre.or.id/index.php/mars/issue/feed 2025-07-01T17:01:32+07:00 Muhammad Nurhadi N muhammadnurhadin@ilrscentre.or.id Open Journal Systems <p><strong>MARS Journal (Management and Accounting Research Journal)</strong> merupakan Jurnal Ilmiah pada Bidang Manajemen dan Akuntansi yang berada dibawah naungan I<strong>nstitute Laboratory of Research and Statistics Centre (ILRSC)</strong>. Jurnal ini dikelola oleh para akademis dan praktisi yang berasal dari berbagai latar belakang perguruan tinggi dan institusi swasta / negeri lainnya di indonesia. <strong>MARS Journal terbit sebanyak 3 (Tiga) kali dalam satu tahun yaitu periode 1 di bulan Februari, periode 2 di bulan Juni dan periode 3 di bulan Oktober.</strong> Jurnal ini menargetkan setiap issues minimal terdiri dari 10 artikel per volume secara konsisten setiap kali penerbitan.</p> https://jurnal.ilrscentre.or.id/index.php/mars/article/view/10 2025-07-01T17:01:32+07:00 Nurdjanna Fadjrin Uluputty nurdjanna.hana@gmail.com Andi Hidayat nurdjanna.hana@gmail.com Nurwahyu Ningsih nurdjanna.hana@gmail.com Yurike Virginia Anggun nurdjanna.hana@gmail.com Reski Salim nurdjanna.hana@gmail.com

<p><em>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</em></p>

2025-06-30T00:00:00+07:00 Copyright (c) 2025 Management and Accounting Research Journal https://jurnal.ilrscentre.or.id/index.php/mars/article/view/12 2025-07-01T17:01:32+07:00 Dewi Pratiwi Indriasari sinaulandewi20@gmail.com Seftira nurdjanna.hana@gmail.com Nurdjanna Fadjrin.U nurdjanna.hana@gmail.com Ambo Rappe nurdjanna.hana@gmail.com

<p><em>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.</em></p>

2025-07-01T17:00:26+07:00 Copyright (c) 2025 Management and Accounting Research Journal