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[The Role of Village Government in Efforts to Improve the Welfare of Fishermen's Communities In Corawali Village, Tanete Rilau District Barru Regency ]]>
<![CDATA[St. Aisyah]]>;
<![CDATA[Maldives]]>;
<![CDATA[Aisha R. Manou]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 4 No. 1 (2024): April 2024 ]]>
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DOI: 10.65246/
<![CDATA[This study aims to analyze the role of the village government in improving the welfare of fishing communities in Corawali Village, Tanete Rilau District, Barru Regency. A qualitative descriptive method was employed to provide an in-depth understanding of the government’s contribution to local fishermen’s economic and social well-being. Data were collected through observation, interviews, and documentation, and analyzed using Miles and Huberman’s interactive model, which includes data reduction, data display, and conclusion drawing. The findings reveal that the economic conditions of fishermen in Corawali Village remain modest, with most relying on traditional fishing methods and limited access to capital and technology. The village government, in collaboration with the Barru Regency Fisheries and Marine Office, has implemented several empowerment initiatives, such as training programs, capital assistance, and boat repair support. Although these efforts have positively influenced fishermen’s income and self-reliance, the outcomes have not been optimal due to challenges like fluctuating weather, low education levels, and inadequate infrastructure. The study concludes that strengthening village government capacity, improving transparency in program implementation, and fostering partnerships with external institutions are crucial to achieving sustainable welfare among fishing communities.]]>
<![CDATA[Infrastructure Development and Its Socioeconomic Implications: A Study of Enrekang Regency ]]>
<![CDATA[Nur Sandi Marsuni]]>;
<![CDATA[Akmal Ridwan]]>;
<![CDATA[Aisha R. Manou]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 4 No. 1 (2024): April 2024 ]]>
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<![CDATA[This international collaborative research investigates the socioeconomic implications of rural infrastructure development in Enrekang Regency, Indonesia, through the partnership of researchers from Luxembourg, Seychelles, and the Maldives. Employing a qualitative descriptive design, the study gathered data via interviews, observations, and document analysis involving 18 participants, including local officials, community leaders, and residents. The findings reveal that improvements in road connectivity, health centers, and educational facilities in Janggurara Village have significantly enhanced accessibility, economic productivity, and social inclusion. Infrastructure upgrades stimulated agricultural trade, supported local enterprises, and improved access to education and healthcare, particularly benefiting women and elderly residents. However, governance challenges persist, including limited community participation, land acquisition disputes, and environmental disruptions. Comparative insights from Luxembourg underscore the role of governance efficiency and institutional frameworks, while lessons from Seychelles and the Maldives highlight the value of community-based and climate-resilient approaches. The study concludes that sustainable infrastructure development in rural Indonesia requires participatory governance, transparent decision-making, and climate-adaptive planning. Transnational collaboration enhances policy innovation by integrating diverse experiences and promoting mutual learning between developed and developing contexts. The research contributes to global discourse on rural transformation and supports the United Nations Sustainable Development Goals, particularly SDG 9 (Industry, Innovation, and Infrastructure) and SDG 11 (Sustainable Cities and Communities). Overall, this study demonstrates that inclusive, adaptive, and internationally informed infrastructure strategies are key drivers of equitable and resilient rural development.]]>
<![CDATA[The Influence of Regional Government Expenditures on Economic Growth in Gowa Regency 2015-2022 ]]>
<![CDATA[Ahmad Nur Alanshari]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 4 No. 1 (2024): April 2024 ]]>
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DOI: 10.65246/91hzvd92
<![CDATA[This study aims to examine the influence of regional government expenditures on economic growth in Gowa Regency during the period 2015–2022. Using a quantitative approach, this research employs secondary data obtained from the Regional Financial Management Agency and the Central Statistics Agency (BPS) of Gowa Regency. The data were analyzed using the Statistical Package for the Social Sciences (SPSS) version 26, applying classical assumption tests, simple linear regression analysis, and hypothesis testing. The results reveal that government spending has a positive but statistically insignificant effect on economic growth. The regression coefficient indicates a value of 3.159 with a significance level of 0.20, higher than the 0.05 threshold, suggesting that variations in economic growth cannot be fully explained by government expenditure alone. The coefficient of determination (R²) of 0.625 implies that 62.5% of the variation in economic growth is influenced by government spending, while the remaining 37.5% is determined by other factors beyond the scope of this study. These findings highlight the need for more efficient and targeted fiscal management to enhance the effectiveness of public expenditure in driving regional economic development. Future research should include additional variables such as investment, employment, and inflation to provide a more comprehensive understanding of regional economic growth dynamics.]]>
<![CDATA[The Influence of Original Regional Income on Regional Financial Independence in Soppeng Regency 2013-2022 ]]>
<![CDATA[Muhammad Ishak]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 4 No. 1 (2024): April 2024 ]]>
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<![CDATA[The study conducted aimed to explore the correlation between local original income and regional financial independence in Soppeng Regency during the period of 2013-2022. Employing a quantitative approach, the research utilized secondary data acquired from BPKPD Soppeng Regency. Analysis was carried out through simple linear regression using the SPSS 26 application. The findings revealed that the statistical test t for regional original income yielded a value of 3.508, surpassing the table t value of 1.85955. Additionally, the significance value was calculated to be 0.08, which is greater than the commonly accepted threshold of 0.05. Consequently, the hypothesis that regional original income influences regional financial independence was rejected. In other words, the study concluded that there exists a significant relationship between local original income and regional financial independence. The implications of these results suggest that as the local original income of a region increases, its level of financial independence tends to rise as well. Conversely, a higher amount of central transfers received by the region correlates with a diminished level of independence. This highlights the importance of fostering local economic development and generating revenue internally for regions to enhance their financial autonomy. The study contributes to the understanding of the dynamics between local income generation and regional financial autonomy, providing insights that can inform policymakers and stakeholders in Soppeng Regency and similar regions. It underscores the significance of strategies aimed at boosting local revenue sources to bolster regional self-sufficiency and reduce dependency on central transfers.]]>
<![CDATA[Implementation of Transparency and Accountability in Financial Management of Village Fund Allocations 2022 in Pandai Village, Woha District Bima Regency ]]>
<![CDATA[Ari Anggareka]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 4 No. 1 (2024): April 2024 ]]>
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DOI: 10.65246/95rq4s83
<![CDATA[This study examines the implementation of transparency and accountability in the financial management of Village Fund Allocations (ADD) in Pandai Village, Woha District, Bima Regency. Employing a qualitative descriptive approach, data were collected through in-depth interviews, observation, and documentation involving key informants such as the village head, secretary, treasurer, and community representatives. The research aims to identify how transparency and accountability principles are applied across planning, implementation, and reporting stages. The findings indicate that the village government of Pandai has implemented these principles effectively by ensuring community involvement in decision-making processes and providing public access to financial information through notice boards and periodic reports. Transparency is reflected in participatory planning and open disclosure of fund utilization, while accountability is demonstrated through timely financial reporting and adherence to regulatory frameworks. The consistent application of these principles has strengthened good governance practices, improved public trust, and enhanced community participation in local development initiatives. However, continuous monitoring, evaluation, and capacity building for village officials are necessary to ensure sustainability and mitigate potential risks of mismanagement. Overall, this study underscores that transparency and accountability serve as essential pillars for effective village fund management, promoting equitable development and reinforcing the integrity of public financial governance in rural Indonesia.]]>
<![CDATA[The Influence of Leadership and Motivation on the Performance of Gowa Regency Trade and Industry Service Employees ]]>
<![CDATA[Mirnawati]]>;
<![CDATA[Dg Maklassa]]>;
<![CDATA[Ismail Rasulong]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 4 No. 1 (2024): April 2024 ]]>
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DOI: 10.65246/m1ysy031
<![CDATA[This study examines the influence of leadership and motivation on the performance of employees at the Trade and Industry Office of Gowa Regency, Indonesia. Effective leadership and employee motivation are crucial factors in enhancing organizational performance and productivity. This quantitative research involved 35 employees as respondents selected through a census sampling technique. Data were collected using structured questionnaires and analyzed through validity and reliability testing, classical assumption tests, multiple linear regression, and hypothesis testing. The results reveal that leadership has a positive and significant effect on employee performance with a significance value of 0.000 (t-count 5.246 > t-table 1.692). Similarly, motivation also has a positive and significant effect on performance with a significance value of 0.000 (t-count 3.897 > t-table 1.692). These findings indicate that strong leadership and high motivation contribute significantly to improving employee performance. The results suggest that leaders should adopt participatory and motivational approaches to strengthen employees’ sense of responsibility and commitment toward achieving organizational goals. This study contributes to the understanding of human resource management practices in public organizations and offers practical implications for enhancing leadership and motivation in government institutions.]]>
<![CDATA[The Influence of Performance Appraisals on Employee Work Motivation at the Gowa Regency Trade and Industry Service ]]>
<![CDATA[Risaldi]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 4 No. 1 (2024): April 2024 ]]>
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DOI: 10.65246/q2xy1z15
<![CDATA[Employee performance appraisals play a crucial role in enhancing organizational effectiveness by influencing individual motivation and work behavior. This study aims to examine the effect of performance appraisals on employee work motivation at the Trade and Industry Department of Gowa Regency, Indonesia. A quantitative research design was employed using a total sampling technique with a population and sample of 35 employees. Data were collected through structured questionnaires and analyzed using the Statistical Package for the Social Sciences (SPSS) version 23. The results of the simple linear regression analysis indicate that performance appraisal has a positive and significant effect on employee work motivation, as shown by a significance value of 0.000 (< 0.05) and a calculated t-value of 5.004 > t-table value of 1.692. This finding implies that effective performance evaluation systems—emphasizing indicators such as attendance, honesty, responsibility, and cooperation—can substantially improve employees’ motivation to achieve organizational goals. The study reinforces McClelland’s theory of needs, which posits that motivation arises from the drive for achievement, affiliation, and power. The results also align with previous empirical evidence that performance appraisal is a determinant of work motivation in public organizations. It is recommended that management at the Trade and Industry Department of Gowa Regency strengthen the implementation of performance appraisal systems and provide consistent feedback and recognition to enhance employee motivation and overall organizational performance.]]>
<![CDATA[Relationship Between Trust To Leaders And Employee Performance at PT. X ]]>
<![CDATA[Aburizal Fatwa Ramli]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 4 No. 1 (2024): April 2024 ]]>
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DOI: 10.65246/0bj0vv42
<![CDATA[Employee performance is a critical determinant of organizational success, and trust in leadership has been identified as a significant factor influencing performance outcomes. This study aims to examine the relationship between trust in leaders and employee performance at PT. X, a family-owned property company in Makassar. A quantitative research design was employed, with a total of 39 employees selected as respondents using proportional random sampling. Trust in leadership was measured using a scale encompassing integrity, competence, consistency, loyalty, and openness, while employee performance was assessed based on task accomplishment, quality, and responsibility. Data were analyzed using Pearson’s correlation coefficient. The results indicate a significant positive relationship between trust in leaders and employee performance, with a correlation coefficient of 0.532 (p = 0.000), categorized as a moderate relationship. Employees who report higher levels of trust in their leaders tend to demonstrate higher performance, confirming previous findings that trust enhances work motivation, commitment, and productivity. These results highlight the importance for leaders to foster and maintain employee trust through transparency, fairness, and competence. The study provides practical implications for human resource management, suggesting that organizations can improve performance outcomes by strengthening the trust between leaders and subordinates. By promoting a trustworthy leadership culture, PT. X can enhance employee engagement, commitment, and overall organizational effectiveness.]]>
<![CDATA[The Influence of Occupational Safety and Health Programs on Employee Performance of PT. PLN (Persero) Upt Makassar ]]>
<![CDATA[Andi Nur Rezkhy]]>;
<![CDATA[Sitti Nurbaya]]>;
<![CDATA[Sitti Marhumi]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 4 No. 1 (2024): April 2024 ]]>
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DOI: 10.65246/0e31j155
<![CDATA[This study investigates the impact of Occupational Safety and Health (OSH) programs on employee performance at PT. PLN (Persero) UPT Makassar. Using a quantitative approach, data were collected from 56 employees through structured questionnaires and analyzed with SPSS version 29. The OSH program, encompassing workplace conditions, health services, and environmental safety, was measured as the independent variable, while employee performance, indicated by work quality, behavior, and personal attributes, served as the dependent variable. Results from descriptive and regression analyses indicate a significant positive influence of OSH programs on employee performance, with a regression coefficient of 0.761 and a coefficient of determination (R²) of 0.676. This suggests that 67.6% of variations in employee performance are explained by the OSH program. The findings underscore the importance of continuous implementation and enhancement of OSH initiatives, such as safety training and personal protective equipment usage, to improve employee productivity and maintain a safe work environment. The study contributes to organizational management practices by demonstrating that effective OSH programs are essential for achieving optimal employee performance and workplace safety.]]>
<![CDATA[The Influence of Service Quality and Customer Satisfaction on Consumer Loyalty at PT. Hajjah Fatimah Indo Group Bantaeng Regency ]]>
<![CDATA[Multasamsi]]>;
<![CDATA[Buyung Romadhoni]]>;
<![CDATA[Sherry Edelia Natrir Kalla]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 4 No. 1 (2024): April 2024 ]]>
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DOI: 10.65246/fkwrve74
<![CDATA[This study investigates the influence of service quality and customer satisfaction on consumer loyalty at PT. Hajjah Fatimah Indo Group in Bantaeng Regency, Indonesia. In the era of intense market competition, retail businesses must prioritize both service quality and customer satisfaction to retain consumers and enhance loyalty. A quantitative descriptive method was employed, with data collected through structured questionnaires distributed to 153 customers selected using purposive sampling. Service quality was measured using five dimensions: reliability, responsiveness, assurance, empathy, and tangibles, while customer satisfaction was assessed based on feedback systems, surveys, and transactional experiences. Consumer loyalty was evaluated through repeat purchases, positive recommendations, and brand preference. Data were analyzed using multiple linear regression in SPSS 25, with validity, reliability, and classical assumption tests conducted to ensure data quality. The results indicate that service quality significantly affects consumer loyalty (t = 3.561, p < 0.05), and customer satisfaction also has a significant positive effect on loyalty (t = 4.360, p < 0.05). Simultaneous testing confirms that service quality and customer satisfaction jointly influence consumer loyalty (F = …, p < 0.05), explaining 33.2% of its variance. The findings emphasize the critical role of high service standards and satisfaction-focused strategies in enhancing customer loyalty. This study provides actionable insights for retail managers seeking to strengthen consumer relationships, improve service delivery, and sustain competitive advantage in the growing Indonesian retail sector.]]>
