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All Journal STTAL POSTGRADUATE - INTERNATIONAL CONFERENCE Pendas : Jurnah Ilmiah Pendidikan Dasar Valid Jurnal Ilmiah Edu Cendikia: Jurnal Ilmiah Kependidikan Islamic Accounting and Finance Review International Journal of Social Science, Education, Communication and Economics Jurnal Administrasi Publik Jurnal Fokus Elektroda (Energi Listrik, Telekomunikasi, Komputer, Elektronika dan Kendali) ENGAGEMENT: Jurnal Pengabdian Masyarakat QANUN: Journal of Islamic Laws and Studies Sosiologia : Jurnal Agama dan Masyarakat Vokatek : Jurnal Pengabdian Masyarakat Information Technology Education Journal Jurnal Pengabdian Masyarakat MULTIPLE: Journal of Global and Multidisciplinary TEKNOBIS : Jurnal Teknologi, Bisnis dan Pendidikan Cendikia: Jurnal Pendidikan dan Pengajaran International Journal of Educational and Life Sciences (IJELS) Equivalent : Journal of Economic, Accounting and Management Jurnal Sipakatau Moneta : Journal of Economics and Finance Media Gizi Pangan Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC) GoodWill Journal of Economics, Management, and Accounting Journal of Computers, Informatics, and Vocational Education Jurnal MEKOM: Media Komunikasi Pendidikan Kejuruan Journal of Applied Artificial Intelligence in Education Jurnal Kajian Ekonomi dan Perbankan Syariah
Mustamin
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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Journal : GoodWill Journal of Economics, Management, and Accounting

 1 
Accounting For Climate: The Role of Village Funds on Farmers' Income Using A Social and Cultural Approach Yayan Sapitri; Mustamin; Abdul Kahar; Tenripada
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/mma6z330

Abstract

This study aims to analyze the extent to which the allocation of Village Funds is utilized to support farming communities in addressing the impacts of climate change—a significant factor affecting farmers' income. The Village Fund is an annual budget allocated through the State Budget (APBN) and distributed to each village as one of its primary sources of revenue (Ministry of Finance, 2017). This research was conducted in Kayu Jati Village, located in Ongka Malino District, Parigi Moutong Regency. The village was selected due to the fact that the majority of its residents work as farmers. The study focuses on the farming community as well as village institutions, particularly financial officers responsible for managing village income and expenditure. The sampling method employed in this research is qualitative descriptive. The sample consists of local farmers, who serve as the primary informants, and village officials from Kayu Jati. This study adopts the Legitimacy Theory and utilizes both primary and secondary data. Primary data were collected through field observation, interviews, and documentation, while secondary data consist of regulations related to village funds and climate change.
The Effect of Accounting Information Systems and Work Environment on Employee Performance at the Department of Marine and Fisheries (DKP) of Central Sulawesi Province in Palu City Ananda Aulia; Muliati; Tenripada; Mustamin
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/ymaj2c30

Abstract

This study investigates the influence of the Accounting Information System (X1) and Work Environment (X2) on Employee Performance (Y) at the Marine and Fisheries Department of Central Sulawesi Province, located in Palu City, Indonesia. The research was motivated by the growing importance of reliable information systems and a conducive work environment in enhancing public sector performance. A total of 40 respondents were selected using purposive sampling from the department’s employee population. Primary data were collected through a structured survey instrument designed to measure the variables under study. The analytical method employed was multiple linear regression to determine the strength and significance of the relationships between the independent and dependent variables. The findings reveal that both the Accounting Information System and Work Environment have a positive and statistically significant effect on employee performance. The results suggest that improving technological infrastructure and organizational climate can lead to higher levels of productivity and effectiveness among civil servants. This study contributes to the body of knowledge on public sector management and highlights the need for continuous investment in information systems and human resource support mechanisms. The implications of these findings can serve as a reference for local government institutions in formulating strategies to enhance employee performance.
Accounting For Climate: The Role of Village Funds on Farmers' Income Using a Social and Cultural Approach Yayan Sapitri; Mustamin; Abdul Kahar; Tenripada
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/4gyzct52

Abstract

This study examines the role of Village Funds in supporting farmers’ resilience to climate change and its implications for agricultural income using a social and cultural lens. Climate change has led to declining productivity, unstable harvest patterns, and reduced income for rural farming communities. Village Funds, as mandated through the State Budget (APBN), are designed to strengthen village development and community welfare, including climate adaptation efforts. This qualitative descriptive research was conducted in Kayu Jati Village, Ongka Malino Subdistrict, Parigi Moutong Regency, where the majority of residents depend on agriculture. Data were collected through interviews, field observations, and documentation involving farmers as key informants and village officials responsible for budget management. The study adopts Legitimacy Theory to explain how village governments justify fund allocation decisions in response to environmental and socio-cultural pressures. Findings indicate that Village Fund allocations for agriculture increased significantly between 2023 and 2024, reflecting a strategic shift toward climate-responsive programs. These programs include the construction and maintenance of farm access roads, provision of improved seeds and fertilizers, and farmer education on land use. The support of Gapoktan as a social institution also strengthens coordination and communication between farmers and the village government. Overall, Village Funds contribute positively to reducing farmers’ production costs, stabilizing income, and enhancing adaptive capacity to climate variability. The study highlights the importance of integrating climate accounting principles into village financial management to ensure sustainable agricultural development
The Effect of Accounting Information Systems and Work Environment on Employee Performance at the Department of Marine and Fisheries of Central SulawesiProvince in Palu City Ananda Aulia; Muliati; Tenripada; Mustamin
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/aba1a639

Abstract

This study examines the effect of Accounting Information Systems (AIS) and the Work Environment on Employee Performance at the Department of Marine and Fisheries of Central Sulawesi Province in Palu City. The research aims to determine whether AIS and the Work Environment, both individually and simultaneously, contribute to variations in employee performance within a public-sector organization. A quantitative approach was employed using a survey method, and data were collected through structured questionnaires distributed to 40 employees selected using purposive sampling. The instrument passed validity and reliability tests, and the data were analyzed using multiple linear regression supported by classical assumption testing. The results reveal that AIS and the Work Environment simultaneously have a significant influence on Employee Performance, indicating that both factors together play a meaningful role in improving performance. However, partial testing shows that AIS has a strong and significant effect on employee performance, demonstrating its essential role in enhancing accuracy, efficiency, and decision-making quality in government operations. Conversely, the Work Environment does not have a significant partial effect, suggesting that existing environmental conditions—although generally conducive—are not sufficiently influential to generate measurable performance changes. These findings highlight the strategic importance of strengthening information system quality and employee capability in system utilization, while improvements to the work environment may require broader structural adjustments to produce significant outcomes.
Co-Authors - Sri Prilmayanti Awaluddin, - A. St. Nuraeni AA Sudharmawan, AA Abd Rasyid Abd. Rahman Abdul Kahar Abdul Kahar Abdul Muis Mappalotteng Abdul Qahar Abdul Qahar Zainal Abdul Wahab Achamd Nur Aliansyah Afrianti, Ifa Agustina Ahmad Ahmad Razaq Ahmad Syahid Ahmad Syarif Hidayatullah Ahmadinejad, Murteza Aidil Sudarmono, Muh Akhmad Affandi Akhmad Syahid Akil, M Al Imran Ananda Aulia Anbar Bahreisi Andi Bunyamin Andi Hasriani Andi Muhammad Yaqkin Padjalangi Andi Taufik Annisa Abbas, Rahmi Anwar, Muh Yunus Arleiny, Arleiny Asikin, Hijrah Aulia Sabril Awal Parubak Bakry, Moh Iqbal Bambang Sampurno Bambang Sampurno, Bambang Bisyri Abdul Karim Bunyamin, Andi Burhanuddin , Muh Azhar Burhanuddin, Muh Azhar Chaerunnimah Darmawan, Fitrah Asma Darmiah Nonci Della Fadhilatunisa Desiavera, Putri Damia Devika Diyanti Haris Djalali Am, Muhammad Alif Dzul Dwi Nur Halizah Dwiatmaja, Ahmad Zikri Edy Sabara Ernawaty Usman Farida Wahyuni Fauzan, Hafid Femilia Zahra Fitrah A. Darmawan Fitrianingsih, Julia Gamal Abdel Nasser Maskki Haeranah Haripuddin Hasibuddin, M Hasmina Tari Mokui Hasriani, Andi Hasryana B Hendrayati Ilham, Dian I’ie Suwondo Jafar, Armiyati Jangga Juliastuti, Dika Jumriani Kawile, Tirza Fitriani Khaidar, Muhammad Koedoes, Y.A. La Ode Masri Ande Kolewora Labusab Lu'mu M Yunus Anwar M. Akil M. Wahyullah Mada Aditia Wardhana Mantasia Marpiansyah, M. Jusran MARTINI Maryam Ismail Milda mira rahmayani Mufti Heriyanti Munawar Muh Aidil Sudarmono R Muh Azhar Muh Safwan Muh. Aidil Sudarmono R Muh. Akmal Muh. Azhar Muh. Azhar Burhanuddin Muh.Kemal Makassau Muhammad Assaibin Muhammad Fahrul Rosi Ishaq Muhammad Syahrul Muliati Mustari Lamada Mustari S. Lamada Nabila, Zaki Naharuddin Naharuddin Nazwin, Asfarony Hendra Nengsih, Ratika Nunul Hariska Nur Ainun Najibah Nur Azizah nur marifah Nurbaya Nurdin, Jurana Nurhayati Haris Nurhidayanti Nurlaelah Nurlaelah, Nurlaelah S Nurliah Nurul Rahma, Nurul Pagiling, luther Panjili, Moh Yusran PI. S. Samad Prasetio, Tri Bambang Pratama, Rizma Ayu Putri Nirmala Putri Ramadhani Amir Raehana, Syarifa Rahma Masdar Rahmadani Rahman, Abd. Rahman, Aly Fathur Rahmat Hidayat Rahmatullah, Sity Rahmawati Muin Raihannatul Jannah Ramadani, Suci Ramadhana, Fitriana ratika Ratika Nengsi Ratika Nengsi Retyana Wahrini Ridwansyah Rihadatul Aisy, Nabilah Rika Handayani Rosmiati Saharuddin Saharuna Salama Manjang Salim Hasan Sanatang Saparuddin Latu Sappeami, Sappeami Satriani Satriani Siddiq, Muhammad Ishaq Siti Nur Azizah Syafar Siti Nurhasyima Syamsuddin Sitti Faika Suaib, Fatmawaty Subaedah Sudarmono , Muh Aidil Sudarmono R, Muh Aidil Sudarmono, Muh Aidil Sugianto sukmawati Sulis, Sulistiawati Supriadi Suwedi, Muh Yusuf Habibi Syahid, Akhmad Syahid``, Akhmad syahrul, muhammad Syamsul Bahri Tachrir Tamira Tansy Timbuleng Tenripada, Tenripada Viki Ramadhani Wahyudin, Aan WAHYUNI Yayan Sapitri Zainal, Abdul Qahar Zulhajji