GoodWill Journal of Economics, Management, and Accounting
GoodWill Journal of Economics, Management, and Accounting, published by Amerta Institute, is a prestigious electronic academic publication dedicated to advancing research and knowledge in the fields of Economics, Management, and Accounting. It holds the Print Number International Standard Serial Number (P-ISSN) 3063-9840 and the Electronics Number International Standard Serial Number (E-ISSN) 3063-8194, ensuring the dissemination of high-quality scholarly content in the digital domain. Economics: The journal comprehensively explores various facets of Economics, including Macroeconomics, Microeconomics, International Economics, Development Economics, Behavioral Economics, Environmental Economics, Health Economics, Labor Economics, Financial Economics, Public Economics, and Game Theory and Economic Modeling. It serves as a platform for cutting-edge research spanning theoretical frameworks, empirical analyses, and policy implications in the diverse field of economics. Management: Within the domain of Management, the journal covers Strategic Management, Organizational Behavior, Human Resource Management, Operations Management, Supply Chain Management, Innovation and Technology Management, Entrepreneurship, Corporate Social Responsibility, Change Management, and Risk Management. It provides valuable insights into contemporary management practices, organizational dynamics, and strategic decision-making processes, fostering a deeper understanding of the complexities in the field. Accounting: In the realm of Accounting, GoodWill Journal addresses Financial Accounting, Managerial Accounting, Auditing and Assurance, Taxation, Forensic Accounting, Accounting Information Systems, International Accounting Standards, Corporate Governance, Ethics in Accounting, Sustainability Accounting, and Behavioral Aspects of Accounting. It contributes to the evolving landscape of accounting research by showcasing emerging issues, best practices, and theoretical advancements. The journal publishes twice a year, in April and October, enhancing accessibility for researchers, academics, and practitioners worldwide. With its commitment to excellence, GoodWill Journal aims to be a leading resource for scholars and professionals seeking in-depth knowledge and understanding in the interdisciplinary fields of Economics, Management, and Accounting.
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The Effect of Compensation on the Performance of PT Employees. Global Paracation
Ismail
GoodWill Journal of Economics, Management, and Accounting Vol. 2 No. 1 (2022): April 2022
Publisher : www.amertainstitute.com
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DOI: 10.65246/
Technological developments have brought significant changes to various aspects of life, including the world of work and organizational structures. Humans are a key element in supporting this change, requiring companies to have human resources who are ready to keep up with technological developments. Employees, as a dynamic element in an organization, require special attention in order to continue to develop. Compensation, as a form of reward received by employees, has a crucial role in improving performance and motivation. A company's focus on fair and rational compensation arrangements is very important, because employee perceptions of inadequate compensation can reduce motivation and job satisfaction. This research focuses on the influence of compensation on employee performance at PT Global Parakasi. The research method involves collecting data through literature studies and field surveys using questionnaires and observations. Compensation analysis and simple linear regression are used to examine the relationship between compensation and employee performance. The results show that compensation has a positive and significant influence on employee performance, with 89.6% of the variation in performance can be explained by compensation. This conclusion is supported by the results of the simultaneous test (F-test) and partial test (t-test) which show that the regression model is valid for predicting employee performance.
Factors Affecting The Income Of Shallot Farmers In Tampo Village, Anggeraja District, Enrekang District
Kismawati
GoodWill Journal of Economics, Management, and Accounting Vol. 2 No. 1 (2022): April 2022
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This study aims to determine the effect of land area, production, price on the income of shallot farmers in Tampo Village, Anggeraja District, Enrekang Regency. This study uses a type of quantitative research. The research data were obtained from distributed questionnaires (primary) and several observations and direct interviews with related parties, namely farmers in Tampo Village, Anggeraja District, Enrekang Regency. The data analysis technique used is multiple linear regression analysis. The results showed that production and prices simultaneously had a significant effect on the income of farmers in Batu Noni Village, Anggeraja District, Enrekang Regency. Partially, it shows that land area has a positive and significant effect on shallot farmer income, production has a positive and significant effect on shallot farmer income and price has a positive and significant effect on shallot farmer income in Tampo Village, Anggeraja District, Enrekang Regency
The Role of Regional Taxes and Regional Levies on Original Regional Income (PAD) in Majene Regency
Aldi
GoodWill Journal of Economics, Management, and Accounting Vol. 2 No. 1 (2022): April 2022
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This study investigates the role of local taxes and regional levies in Majene Regency's local revenue. Utilizing qualitative methods, including literature study, observation, interview, and documentation, the research aims to shed light on the effectiveness and stability of local revenue (PAD) influenced by local taxes and regional levies. The findings reveal that the optimization of local taxes and regional levies remains a challenge, leading to fluctuating local revenue in Majene Regency, particularly during certain periods such as holidays. Despite the broad authority granted to regional governments, effective management and utilization of local revenue sources are crucial for supporting regional autonomy and development. Through interviews and data analysis, it becomes evident that while regional levies contribute significantly to local revenue, there are obstacles in their management, including insufficient personnel and public awareness. Furthermore, challenges such as economic conditions and payment trends affect local tax revenue. The study concludes with recommendations for improving revenue management, including exploring tourism potential, enhancing taxpayer data collection, conducting further research on different tax types, and fostering public compliance with tax obligations. By addressing these recommendations, Majene Regency can enhance its local revenue and support regional development effectively.
Tax Governance in the NFT Ecosystem and Metaverse
Nur Sandi Marsuni
GoodWill Journal of Economics, Management, and Accounting Vol. 2 No. 1 (2022): April 2022
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Background:Metaverse, popular since 2020, blurs the lines between the real and virtual worlds. Transactions in the metaverse involve Augmented Reality (AR), Virtual Reality (VR), and virtual currency, creating new needs for tax policies. Currently, tax regulations only cover crypto payments, not comprehensively covering all transactions in the metaverse. Objective: This research aims to formulate a tax policy model for the entire series of transactions in the metaverse, including Non-Fungible Tokens (NFT). Method: This research uses the Systematic Literature Review (SLR) method, reviewing various literature sources and related regulations to formulate a tax imposition model for metaverse transactions. Results: The research found that the metaverse involves complex interactions and transactions between subjects, objects, and payment media. Currently, only crypto assets have tax regulations through PMK No. 68/PMK.03/2022. NFTs, which have nonfungible characteristics, are interchangeable with cryptocurrencies, and NFT transactions may be taxed similarly to cryptoassets. Conclusion: Taxation of NFTs in the metaverse can be carried out on transactions that produce commodity flows as a payment medium. Tax rates follow real-world regulations tailored to the NFT object. In buying and selling NFTs there is a 0.1% PPh, in exchange there is a 5% PPh and 11% VAT, and in rentals there is a 2% or 10% PPh depending on the type of asset. This research is limited to existing literature and regulations, with the implication of the need to identify potential further tax policies on crypto assets and the metaverse.