Comparison of Generation Z Leadership Styles in Makassar and Surabaya: A Contextual Study in the Accounting Profession
Abstract
This study explores the leadership styles of Generation Z professionals in the accounting and finance sector in two major Indonesian cities, Makassar and Surabaya. Using a qualitative approach with thematic analysis, data were collected through semi-structured interviews with ten informants, including accounting staff, tax consultants, and auditors. The findings reveal that Generation Z leaders in both contexts demonstrate democratic, participatory, and situational leadership styles characterized by openness, collaborative decision-making, and the integration of digital technology into workplace practices. Despite cultural differences between Makassar and Surabaya, consistent leadership patterns emerged, particularly in valuing fairness, transparency, and inclusivity in financial reporting and team management. The study contributes to the growing literature on intergenerational leadership by offering insights into how Generation Z’s digital orientation and collaborative values shape organizational practices. Practically, the results highlight the importance of organizations to foster inclusive work environments, leverage technology, and encourage active participation from younger professionals. The research also identifies limitations related to sample scope and cultural depth, suggesting opportunities for broader, cross-sectoral, and cross-cultural studies in the future.
Downloads
References
Mbeo, E. K. (2023). Justice as the Result of Collective Work by the Government and Society in Eradicating Corruption and Legal Injustice in Indonesia. Studia Philosophica et Theologica, 23(1), 40-54.
Tenlima, I. R., & Hardiman, F. B. (2023). Analysis of Generation Z Teacher Performance: A Case Study at XYZ School in Makassar. JIIP - Journal of Educational Science, 6(11), 8820-8829. https://doi.org/10.54371/jiip.v6i11.2739
Agustriyana, D., & Faritzal, A. (2024). Analysis of Leadership Concepts from Gen-Z Perceptions in Determining Future Leadership Role Models. Jurnal Darma Agung, 32(1), 171-180.
Hirman, A. A. (2024). Perspective of Gen-Z Leadership Style in Financial Reporting and Corporate Decision Making. AKUNSIKA: Journal of Accounting and Finance, 58-62.
Leuwol, N. V., Gaspersz, S., Tupamahu, M. S., & Wonmaly, W. (2023). Characteristics of ideal leadership in the millennial era. Journal on Education, 5(2), 4292- 4302.
Wibowo, W., & Ayuningtyas, F. (2024). Generation Z as Future Consumers: Characteristics, Preferences, and New Challenges. Buana Komunikasi (Journal of Communication Research and Studies), 5(2), 90-99.
Andriyanty, R. (2024). Rationality and Altruism of Generation Z. Mediastima, 30(1), 1-12.
Arum, L. S., Zahrani, A., & Duha, N. A. (2023). Characteristics of Generation Z and Their Readiness to Face the 2030 Demographic Bonus. Accounting Student Research Journal, 2(1), 59-72.
Braun, V., & Clarke, V. (2006). Using thematic analysis in psychology. Qualitative research in psychology, 3(2), 77-101.
Asfi, M. (2017). Qualitative Research Methodology: Paradigms, Methods, and Applications. Malang: UB Media.
Dewi, A. T., Andrena, K. M., & Hellyani, C. A. (2023). Ideal Leadership Style for Generation Z in an Organizational Environment. JOURNAL OF MANAGEMENT AND ECONOMICS RESEARCH (JRIME), 1(3), 102-111.
Faturahman, B. M. (2018). Leadership in organizational culture. Madani journal of politics and social society, 10(1), 1-11.
Hardian, V., & Hermawan, E. (2022). Transformative Leadership Style for Gen Z. Kendali: Economics and Social Humanities, 1(1), 32-38.
Hasnawati, et al. (2021). Leadership Styles and Performance Improvement. First Edition. Gowa: Pusaka Almaidah.
Jacob and Jacques. (2008). The Relationship Among Principal Leadership, School
Culture, and Student Achievement In Missouri Middle Schools. University of Missouri-Columbia.
Latifah, Z. (2021). The Importance of Leadership in Organizations. Proceedings: Islamic University of Kalimantan.
Syatiri, Ana Shofia (2021, June 19). Humble Leadership: The Ideal Leadership Style of Today. Accessed December 2023, from https://www.kompas.com/tren/read/2021/06/19/163955765/humble- leadership-gaya-kepemimpinan-ideal-masa-kini.
Trang, D. S. (2013). Leadership Style and Organizational Culture: Their Influence on Employee Performance. EMBA Journal: Journal of Economic, Management, Business, and Accounting Research, 1(3).
Widarto. (2013). Leadership. Yogyakarta: Faculty of Engineering, Yogyakarta State University.
Copyright (c) 2026 Pingkan Ardha Reswari, Habiburrochman Habiburrochman, Akhmad Akram Hirman, Wiwik Supratiwi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
