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
5 Documents
Search results for
, issue
"Vol. 3 No. 2 (2023): October 2023"
:
5 Documents
clear
<![CDATA[The Influence of the Quality of Financial Reports on Investment Efficiency with Litigation Risk as a Moderating Variable (Empirical Study of Manufacturing Companies in Bei 2018-2022) ]]>
<![CDATA[Ayu Febrianggi]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 3 No. 2 (2023): October 2023 ]]>
Publisher : <![CDATA[www.amertainstitute.com ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.65246/
<![CDATA[This study aims to examine the effect of the independent variables: the quality of financial reports (X) on investment efficiency (Y) with litigation risk as a moderating variable (Z) in manufacturing companies listed on the Indonesia Stock Exchange. The research method used is a quantitative method with an explanatory research approach. The population in this study is 193 companies' financial report data from manufacturing companies listed on the IDX for 2018-2022. The data collection technique in this study used a purposive sampling technique and produced a sample of 39 manufacturing companies listed on the IDX for 5 years. Data analysis techniques were processed using IBM SPSS Statistics. The results of this research indicate that the financial report quality variable has no effect on investment efficiency. Meanwhile, the litigation risk variable is able to moderate the relationship between the quality of financial reports and investment efficiency.]]>
<![CDATA[The Influence of Discipline, Loyalty and Leadership on Work Productivity at the Secretariat of the Regional People's Representative Council of Selayar Islands Regency ]]>
<![CDATA[Lidya Ariani]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 3 No. 2 (2023): October 2023 ]]>
Publisher : <![CDATA[www.amertainstitute.com ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.65246/
<![CDATA[This study aims to examine the influence of discipline, loyalty and leadership on work productivity at the Secretariat of the Regional People's Representative Council of the Selayar Islands Regency. This study uses primary data sources in which researchers conduct research by distributing questionnaires to 94 respondents at the Secretariat of the Regional House of Representatives of the Selayar Islands Regency. The results of the study show that there is a positive and significant influence of discipline, loyalty and leadership on work productivity. This is evidenced by the results of the test carried out by the t test by looking at the significant value of t count of 0.000 < from the significant level (0.000 < 0.05). Based on the results of the t test that has been carried out on the discipline variable (X1) on work productivity (Y) a value of 0.048 < 0.05 is obtained, besides that it is known that the significant value of X1 to Y is 0.250. Based on the results of the t-test that has been carried out on the loyalty variable (X2) on work productivity (Y) the value is 0.039 <0.05, besides that it is known that the significant value of X2 to Y is 0.313. And the results of the t test that has been carried out on the leadership variable (X3) on work productivity (Y) obtained a value of 0.000 <0.05 besides that it is known that the significant value of X3 to Y is 0.487. So it can be concluded that the variables of discipline, loyalty and leadership have a positive and significant effect on work productivity at the Secretariat of the Regional People's Representative Council of the Selayar Islands Regency.]]>
<![CDATA[The Influence of Trust and Satisfaction on Customer Loyalty of School Bus Transportation Users in Bantaeng Regency ]]>
<![CDATA[Dian Muhammad Rudi]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 3 No. 2 (2023): October 2023 ]]>
Publisher : <![CDATA[www.amertainstitute.com ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.65246/
<![CDATA[The research conducted aimed to explore strategies for enhancing customer loyalty among school bus transportation users in Bantaeng Regency. Employing a quantitative approach, the study involved 90 respondents as its sample size. Data were gathered through the administration of questionnaires, a common method in survey-based research. Subsequently, the data underwent analysis utilizing multiple linear regression tests to ascertain patterns and relationships. The findings of the study revealed several key insights. Firstly, it was discovered that customer trust plays a crucial role in shaping customer loyalty within the context of school bus transportation services in Bantaeng Regency. The analysis indicated a significant and positive correlation between customer trust and loyalty, suggesting that when customers have confidence in the reliability and safety of the transportation service, they are more likely to exhibit loyalty by continuing to utilize it. Secondly, the study also identified customer satisfaction as another significant determinant of customer loyalty in the same setting. The results illustrated a positive and substantial relationship between customer satisfaction and loyalty, underscoring the importance of providing high-quality service experiences to foster loyalty among school bus transportation users in Bantaeng Regency. In summary, the research underscores the critical role of both customer trust and satisfaction in driving loyalty among school bus transportation users. These findings provide valuable insights for transportation service providers in Bantaeng Regency, suggesting that efforts to enhance trustworthiness and satisfaction levels can lead to greater customer loyalty, ultimately contributing to the long-term success and sustainability of school transportation services in the region.]]>
<![CDATA[The Influence of the Marketing Mix on Consumer Purchase Interest in the Harapan Abadi Store Business Gowa Regency ]]>
<![CDATA[Nur Amin]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 3 No. 2 (2023): October 2023 ]]>
Publisher : <![CDATA[www.amertainstitute.com ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.65246/
<![CDATA[The study aimed to assess the impact of product, price, distribution, and promotion on consumer purchasing interest at Harapan Abadi stores in Gowa Regency. The research population comprised visitors to the Harapan Abadi store in Gowa Regency, with a sample size of 80 respondents selected using a sampling technique. Data was collected through questionnaires, and multiple linear regression analysis was employed for data analysis. The findings revealed that the product and price variables had an insignificant negative effect on purchase intention. This suggests that neither product quality nor pricing significantly influenced consumer buying interest at the Harapan Abadi store in Gowa Regency. Conversely, the distribution and promotion variables exhibited a positive and significant impact on purchase intention. This indicates that improved product distribution and promotional activities led to a notable increase in consumer buying interest at Harapan Abadi stores in Gowa Regency. Based on these results, recommendations for businesses in Gowa Regency include prioritizing product quality, ensuring competitive pricing, enhancing promotional efforts, and optimizing distribution channels to facilitate smooth sales and attract consumers. By focusing on these factors, businesses can better meet consumer demands and enhance their competitiveness in the market. In conclusion, this research sheds light on the factors influencing consumer purchasing interest at Harapan Abadi stores in Gowa Regency, highlighting the importance of effective distribution and promotion strategies in driving consumer buying behavior.]]>
<![CDATA[Analysis of the Effect of Tax Policy and Inflation on Economic Growth: A Review of Indonesian Literature ]]>
<![CDATA[Nur Sandi Marsuni]]>;
<![CDATA[Mutahira Nur Insirat]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 3 No. 2 (2023): October 2023 ]]>
Publisher : <![CDATA[www.amertainstitute.com ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.65246/
<![CDATA[This study examines the impact of tax policy and inflation rates on Gross Domestic Product (GDP) in Indonesia through a literature review approach. Tax policy and inflation are crucial determinants of economic growth as they affect government revenue and consumer purchasing power, respectively. The qualitative method used in this research synthesizes findings from various scholarly articles, books, and reports to analyze the relationship between tax policy, inflation, and GDP growth. The findings reveal a positive correlation between tax revenues and GDP growth, suggesting that higher tax rates can stimulate economic activity through increased public spending on infrastructure and social programs. Similarly, inflation, when controlled within moderate levels, can positively influence GDP by enhancing consumer spending and business investment. This study contributes to the theoretical and empirical understanding of economic growth determinants in Indonesia, providing valuable insights for policymakers to formulate effective economic strategies.]]>
