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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<![CDATA[Revenue Budget Management Analysis and Village Shopping In Binuang Village Kec. Balusu District. Barru ]]>
<![CDATA[Haerani Kahar]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 3 No. 1 (2023): April 2023 ]]>
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DOI: 10.65246/
<![CDATA[This research aims to investigate the management practices of Village Revenue and Expenditure Budget Financial Reports (APBDes) in Binuang Village, Balusu District, Barru Regency. The method used is a qualitative analysis method, which allows researchers to understand in depth the APBDes management practices and the qualitative aspects involved. The research results show that APBDes management in Binuang Village is based on the principle of transparency. This is reflected in the use of billboards or transparency boards, which provide detailed information regarding income, expenditure and financing listed in the APBDes. The existence of billboards or transparency boards helps the community to clearly understand the allocation of funds used by the village government. Apart from that, the research results also show that APBDes management practices in Binuang Village follow the principle of accountability. The reporting process for accountability in managing fund allocation is carried out regularly and in accordance with existing regulations. This shows that the village government is responsible for ensuring that the allocated funds are used appropriately and efficiently according to the needs and interests of the community. Thus, this research makes an important contribution to understanding APBDes management practices at the village level. These findings can be a basis for increasing transparency, accountability and efficiency in APBDes management in various other villages. Apart from that, this research also provides valuable information for local governments and other stakeholders to develop better policies in managing the APBDes to improve community welfare at the local level.]]>
<![CDATA[The Influence of Product Quality, Service Quality and Price on Customer Satisfaction at the Pattallassang Motor Workshop in Takalar Regency ]]>
<![CDATA[Abd Rahim]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 3 No. 1 (2023): April 2023 ]]>
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<![CDATA[This research aims to examine the influence of product quality, service quality and price on customer satisfaction at the Pattallassang Motor repair shop. The population in this study are all people who own motorbikes. Using the Maholtra formula, the sample size was determined as 140 respondents. The type of data used is descriptive quantitative obtained from questionnaires distributed to respondents. The research results show that product quality and service quality have a positive and significant influence on customer satisfaction. This indicates that customers tend to be satisfied with the products and services provided by the Pattallassang Motor repair shop. However, price does not have a positive and significant effect on customer satisfaction. This shows that price is not the main factor influencing customer satisfaction at the workshop. Statistical analysis uses the SPSS version 25 application to test the influence of these variables. The results confirm that product quality and service quality have a significant impact in increasing customer satisfaction, while price does not have a significant impact in this regard.]]>
<![CDATA[The Influence of Transformational Leadership Style and Competence on Employee Performance At the Secretariat of the Regional People's Representative Council of Selayar Islands Regency ]]>
<![CDATA[Andi Marina]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 3 No. 1 (2023): April 2023 ]]>
Publisher : <![CDATA[www.amertainstitute.com ]]>
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<![CDATA[This research aims to determine the influence of transformational leadership style and competency on employee performance. The research used a quantitative type approach. The data processed is the result of respondents' interpretation from employees of the Selayar Islands Regency Regional People's Representative Council Secretariat. The data collection methods used in this research are observation, questionnaires and documentation. The population and sample used in this research were 94 respondents. The results of this research show that the Transformational Leadership Style has a positive and significant effect on Employee Performance at the Selayar Islands Regency DPRD Secretariat as evidenced by the results of data processing, where the calculated t value is 4,341 > the T table value is 1.98667 and the significance value is 0.000 < 0.05. And competency has a positive and significant effect on employee performance at the Selayar Islands Regency DPRD Secretariat as evidenced by the results of data processing, where the calculated t value is 4,333 > t table value of 1.98667 and the significance value is 0.000 < 0.05.]]>
<![CDATA[Effectiveness of the Use of Information Technology in Public Services at the Timampu Village Office, Towuti District, East Luwu Regency ]]>
<![CDATA[Ardiana Suwardi]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 3 No. 1 (2023): April 2023 ]]>
Publisher : <![CDATA[www.amertainstitute.com ]]>
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<![CDATA[The type of research used in this study is a type of qualitative research, the type of data used in this study is primary data and secondary data. The techniques used in this study are as follows: Observation, Interview, Documentation Data analysis techniques in this study are: Triangulation , data reduction, data presentation, conclusion The results of this study indicate the effectiveness of using information technology in public services at the Timampu village office, Towuti sub-district, East Lueu district, has not used special technology in carrying out public services, however, the village government has utilized social media technology such as WA, Facebook and Twitter in providing services to the community because basically social media that are generally known and widely used by the community such as social media WA, Facebook and Twitter and on the other hand the government utilizes several social media so that it is easier for the community to manage the Timampu village office and this shows the effectiveness of the use of information technology in public services in the timampu village office, east luwu district, in terms of service, it is more effective and efficient because the local government utilizes social media, which is easy for the community to use]]>
<![CDATA[The Effect of Tax Incentives and Tax Education on MSME Taxpayer Compliance During The Covid-19 Pandemic ]]>
<![CDATA[Nur Sandi Marsuni]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 3 No. 1 (2023): April 2023 ]]>
Publisher : <![CDATA[www.amertainstitute.com ]]>
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DOI: 10.65246/
<![CDATA[Background: Micro, Small and Medium Enterprises (MSMEs) play a crucial role in the Indonesian economy by making a significant contribution to local and national economic growth. However, the main challenge facing MSMEs is low levels of tax compliance, which can hinder the government's ability to provide public services and infrastructure. Objective: This research aims to investigate the influence of tax awareness and tax socialization on taxpayer compliance in MSMEs. The main focus is to provide an in-depth understanding of the factors that influence tax compliance among MSMEs. Method: This research uses a literature study approach by collecting data from various sources such as books, journals and scientific articles that are relevant to the research topic. The analysis was carried out to identify main findings related to tax awareness, tax socialization, and tax compliance of MSME actors. Results: From the research results, it was found that tax awareness and tax socialization have a significant influence on the level of tax compliance of MSME actors. Effective tax outreach and increasing tax awareness can increase the willingness of MSMEs to fulfill their tax obligations better. Conclusion: This article concludes that the government needs to increase tax outreach efforts and tax awareness education among MSMEs as a strategy to increase tax compliance. These steps are expected to help overcome persistent tax compliance challenges in the MSME sector, which in turn will support sustainable economic growth and equitable economic development throughout Indonesia. Thus, this research makes an important contribution in understanding the dynamics of taxation in the MSME sector and provides a basis for more effective public policy in supporting the development of MSMEs in Indonesia.]]>
