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.
Articles
4 Documents
Search results for
, issue
"Vol. 2 No. 2 (2022): October 2022"
:
4 Documents
clear
<![CDATA[The Influence of Individual Morality and Internal Control on the Tendency of Academic Fraud in Unismuh Makassar Students (At Muhammadiyah University of Makassar) ]]>
<![CDATA[Saipul Wahyu]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 2 No. 2 (2022): October 2022 ]]>
Publisher : <![CDATA[www.amertainstitute.com ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.65246/
<![CDATA[This study aims to analyze the influence of individual morality and internal control on the tendency of fraud occurrence at Muhammadiyah University Makassar. Individual morality and internal control are crucial factors in maintaining organizational integrity and credibility. This research employs a quantitative analysis method by collecting data through questionnaires distributed to staff and employees at the university. The collected data is analyzed using regression techniques to measure the relationship between individual morality, internal control, and the tendency of fraud occurrence. The results of this study are expected to provide insights into how individual morality and internal control play a role in preventing potential fraud within the university environment. These findings have important implications for policy planning and fraud prevention strategies in university and similar organizational settings]]>
<![CDATA[Distribution and Utilization Management Zis (Zakat, Infaq and Alms) Based on Asnaf at Baznas Bulukumba Regency ]]>
<![CDATA[Wilda, Syahdatul]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 2 No. 2 (2022): October 2022 ]]>
Publisher : <![CDATA[www.amertainstitute.com ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.65246/
<![CDATA[This research is a type of qualitative research with the aim of knowing the Management of Distribution and Utilization of ZIS (zakat, infaq and alms) based on Asnaf at BAZNAS Bulukumba Regency. The data obtained was the result of interviews from WK II in the distribution sector and four BAZNAS Bulukumba Regency staff which were shared and related to the problem studied. In this research, the data sources used in data collection include primary data and secondary data. The data collection methods used in this research are observation, interviews and documentation. There are two issues studied in writing this thesis, namely: (1) how to manage the distribution and utilization of ZIS based on ASNAF at BAZNAS Bulukumba Regency, (2) what factors hinder the distribution and utilization of ZIS based on ASNAF at BAZNAS Bulukumba Regency. From the results of this research it can be concluded that: 1) management of the distribution and utilization of ZIS based on ASNAF has been implemented quite well. This is proven by the running of management functions, namely planning, organizing, implementing and supervising, although at the organizing stage it has not yet been implemented optimally. This happens because limited human resources, especially in the areas of distribution and utilization. The distribution and utilization of ZIS cannot yet be distributed to all asnaf because there is no asnaf riqab in Bulukumba Regency. (2) factors inhibiting the distribution and utilization of ZIS based on asnaf, apart from the wide reach in Bulukumba Regency, also at the assessment stage the community is not open to the assets they own, limited human resources are also an obstacle to the distribution and utilization of ZIS which of course the staff will be overwhelmed in distributing ZIS.]]>
<![CDATA[The Influence of Liquidity, Profitability, and Solavability on Share Prices in Registered Banking Companies On the Indonesian Stock Exchange ]]>
<![CDATA[Tiara]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 2 No. 2 (2022): October 2022 ]]>
Publisher : <![CDATA[www.amertainstitute.com ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.65246/
<![CDATA[This research delves into the relationship between Liquidity, Profitability, Solvency, and Stock Prices. Conducted through descriptive quantitative methods, the study examines financial statements from banking companies listed on the Indonesia Stock Exchange from 2018 to 2020. The findings reveal compelling insights: liquidity exhibits a positive and statistically significant impact on stock prices, indicating that investors favor stocks of companies with higher liquidity. Similarly, profitability emerges as a key driver, with a positive and significant influence on stock prices. This suggests that investors are attracted to banks with strong profitability prospects. Interestingly, solvency demonstrates a negative and significant effect on stock prices. This implies that while solvency is essential for financial stability, investors may prioritize other factors such as liquidity and profitability when assessing stock value. Moreover, when considered together, liquidity, profitability, and solvency collectively influence stock prices, emphasizing the multifaceted nature of stock valuation. These findings offer valuable insights for investors navigating the banking sector. By understanding the nuanced interplay between liquidity, profitability, solvency, and stock prices, investors can make more informed decisions. For instance, investors may prioritize banks with robust liquidity and profitability metrics while being mindful of solvency considerations. Overall, this study provides practical implications for investors seeking to optimize their investment strategies within the banking industry.]]>
<![CDATA[Tax Strategy to Encourage MSME Growth: Analysis of Effectiveness and Constraints ]]>
<![CDATA[Nur Sandi Marsuni]]>;
<![CDATA[Mutahira Nur Insirat]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 2 No. 2 (2022): October 2022 ]]>
Publisher : <![CDATA[www.amertainstitute.com ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.65246/
<![CDATA[Background: The COVID-19 pandemic significantly impacted Indonesia's economic growth, particularly affecting Micro, Small, and Medium Enterprises (MSMEs), which contributed significantly to the national GDP and non-oil exports. The prolonged enforcement of community activity restrictions (PPKM) limited physical sales channels, pushing MSMEs towards online platforms, albeit with varying success due to limited digital business knowledge among MSME owners. Objective: This study aims to analyze the effectiveness of tax incentives in sustaining MSME businesses during the pandemic and evaluate the challenges faced by MSMEs in using these incentives. Method: A qualitative descriptive approach using literature review was employed. Data sources include scholarly articles, government publications, and reports from relevant institutions such as the Ministry of Cooperatives and SMEs and the National Development Planning Agency (Bappenas). Results: Tax incentives, including reduced rates of Value Added Tax (VAT) and Income Tax (PPh), were introduced by the government to alleviate the financial burden on MSMEs and stimulate economic recovery. However, the effectiveness varies due to limited understanding and awareness among MSME owners about tax regulations and incentives. Many MSMEs struggled to meet the eligibility criteria or faced challenges in accessing the benefits. Conclusion: Despite government efforts to support MSMEs through tax incentives during the pandemic, significant barriers such as lack of awareness, complex eligibility requirements, and inadequate dissemination of information hindered their effective utilization. Continuous efforts are needed to increase awareness, simplify procedures, and ensure equitable access to tax incentives for sustainable MSME development.]]>
