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[Effect of SAKTI Implementation and IKPA on Financial Report Quality with Internal Control as an Intervening Variable ]]>
<![CDATA[Asep Nasrulloh]]>;
<![CDATA[Alias Nabire]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 4 No. 2 (2024): October 2024 ]]>
Publisher : <![CDATA[www.amertainstitute.com ]]>
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DOI: 10.65246/f2w1ea31
<![CDATA[This study aims to examine the influence of the implementation of the Agency-Level Financial Application System (SAKTI) and Budget Implementation Performance Indicators (IKPA) on the quality of financial reports, with internal control systems as an intervening variable. The research was conducted at the Directorate General of Strengthening Competitiveness of Marine and Fisheries Products, Ministry of Marine Affairs and Fisheries of Indonesia. The research method used is quantitative with a survey approach. Data were obtained from questionnaires distributed to 80 respondents and analyzed using multiple linear regression. The results of the study indicate that the implementation of SAKTI and IKPA significantly affects the quality of financial reports. Additionally, internal control systems were proven to mediate the relationship between the implementation of SAKTI and IKPA with the quality of financial reports. These findings emphasize the importance of implementing integrated information technology and budget performance indicators, as well as effective internal control systems to enhance transparency and accountability in government financial management. This study is expected to provide practical contributions to improving financial systems in government agencies and serve as an academic reference in the development of studies related to public sector accounting.]]>
<![CDATA[Analysis of Community Saving Interest in Bank Mega Syariah through Islamic Banking Literacy and Family Environment with Trust in Islamic Banking as an Intervening Variable ]]>
<![CDATA[Ferdiana Dwi Analia]]>;
<![CDATA[Titing Widyastuti]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 4 No. 2 (2024): October 2024 ]]>
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DOI: 10.65246/sg163791
<![CDATA[Islamic banks provide financing that complies with Sharia principles and do not impose interest payments, as only goods or services are allowed to bear prices. Speculation is not permitted, and funding for illegal activities is prohibited. This study aims to examine the influence of Sharia financial literacy and family environment on public interest in saving at Islamic banks through trust in Islamic banks. The research method employed is quantitative. The data analysis technique used in this study is path analysis. The population consists of individuals who are customers of Islamic banks in Depok. Sampling was conducted using purposive sampling, with a total of 84 respondents. Data collection was carried out through questionnaires. From the results of the research, the limited results of proving the theory of the relationship between the variables Sharia Banking Literacy, family environment on people's interest in saving in Bank Syariah (Y) and also trust in sharia banking are interesting findings, the results of the independent and intervening variables are positive and significant and also have an effect. Directly or indirectly, this can happen because the results of data processing fully reflect the existing reality. The research results prove that literacy in sharia banking and the family environment, mediated by public trust in sharia banking, can create significant results in people's interest in saving. The potential of Indonesian society, which is 80% Muslim, is the strength of Bank Mega Syariah to get closer to society.]]>
<![CDATA[The Influence of Salesmanship Competency and Service Quality on Competitiveness and Business Performance in Mitra Karya Sukses ]]>
<![CDATA[Lina Maretasari]]>;
<![CDATA[Slamet Ahmadi]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 4 No. 2 (2024): October 2024 ]]>
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DOI: 10.65246/5gg9dq63
<![CDATA[In the midst of increasingly fierce business competition, building material distributors in East Bogor face great challenges in maintaining and increasing their market share. Building material distributors, such as Mitra Karya Sukses , must compete not only on price, but also on product quality, service, and speed of delivery. To survive and thrive in this competitive market, companies are required to have competent salesmanship and superior service quality in order to create strong competitiveness that will ultimately improve the company's business performance. This study aims to analyze the effect of salesmanship competence and service quality on business performance through competitiveness. This study was conducted at Mitra Karya Sukses , a distributor of building materials located at Jalan Gas Alam, Wanaherang Village, Gunung Putri District, Bogor Regency. This research uses a quantitative approach with data collection methods in the form of primary data obtained through distributing questionnaires to 87 customers of Mitra Karya Sukses and secondary data in the form of sales reports as supporting data. The data obtained were analyzed using various statistical techniques, including descriptive statistical analysis to describe the characteristics of respondents and research variables, measurement model evaluation (outer model), structural model evaluation (inner model) and hypothesis testing to determine direct and indirect effects (the role of mediating variables). The results of this study indicate that salesmanship competence and service quality each have a positive and significant effect on competitiveness and business performance, competitiveness has a positive and significant effect on business performance, while the competitiveness variable does not play a role in mediating the effect of salesmanship competence and service quality on business performance at Mitra Karya Sukses . The independent variable is able to explain the dependent variable by 70.5%.]]>
<![CDATA[Strategy Analysis to Improve Competitiveness of PT Van Oord Indonesia Jakarta ]]>
<![CDATA[M. Fachrurrozi]]>;
<![CDATA[Besar Agung Martono]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 4 No. 2 (2024): October 2024 ]]>
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DOI: 10.65246/pnd1qq55
<![CDATA[This study aims to analyze the strategic position of PT Van Oord Indonesia in facing challenges and opportunities in the maritime dredging and reclamation industry. The focus of the research is to identify internal strengths and weaknesses, as well as external opportunities and threats that affect the company's competitiveness. This study uses a descriptive approach with qualitative methods through interviews, observations, and document analysis. The IFE, EFE, CPM, IE, SWOT, and QSPM matrices are used to identify strategic positions and determine strategic priorities. The results show that PT Van Oord Indonesia is in Quadrant I of the IE (Growth Strategy) Matrix with a total IFE score of 3.18 and EFE of 3.50. The proposed strategy includes diversification of services based on green technology and development of local workforce. The implementation of this strategy is expected to increase competitiveness and support the company's business sustainability.]]>
<![CDATA[Analysis of Cement Distribution Strategy Through Competitive Strategy and Distribution Channels with Innovation Strategy as Intervening at PT. Solusi Bangun Indonesia (PT. SBI ) Narogong Plant ]]>
<![CDATA[Muhamad Henry Fasha]]>;
<![CDATA[Titing Widyastuti]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 4 No. 2 (2024): October 2024 ]]>
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DOI: 10.65246/4d0pw038
<![CDATA[This study analyzes the effect of competitive strategy and distribution channels on the cement distribution strategy of PT. Solusi Bangun Indonesia (SBI) Narogong Plant, with innovation serving as an intervening variable. The research adopts a quantitative approach using primary data collected through questionnaires distributed to 93 managers at the Narogong Plant in Bogor Regency. Data analysis was performed using the Smart PLS 3.0 software to test both measurement and structural models. The results reveal that competitive strategy and distribution channels have a positive and significant influence on cement distribution strategy. Furthermore, both variables significantly affect innovation, which in turn has a positive effect on the distribution strategy. Innovation mediates the indirect influence of competitive strategy and distribution channels on cement distribution, indicating its essential role in enhancing distribution efficiency. The findings demonstrate that innovation-based competitiveness strengthens the company’s ability to adapt to market fluctuations, optimize delivery routes, and reduce operational costs. The high R-square values (0.886 for distribution strategy and 0.746 for innovation) indicate strong model reliability. Overall, this study provides managerial insights for PT. SBI in implementing innovation-driven strategies to improve operational efficiency and maintain sustainable competitiveness in Indonesia’s cement industry, where production capacity continues to exceed domestic consumption.]]>
<![CDATA[Strengthening the Role of Human Resources in Sharia Financial Institutions in Indonesia ]]>
<![CDATA[Muhammad Agung Miftah Syamsul]]>;
<![CDATA[Muhammad Adnan Fajrin]]>;
<![CDATA[Rika Dwi Ayu Parmitasari]]>;
<![CDATA[Alim Syariat]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 4 No. 2 (2024): October 2024 ]]>
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DOI: 10.65246/xxe97316
<![CDATA[The success of Islamic financial institutions is highly dependent on the active contribution of industry players in improving service quality and customer satisfaction. However, the reality shows that these institutions are not yet supported by human resources who have adequate competence and professionalism in the field of sharia. This study aims to evaluate the current condition of human resources in Indonesian Islamic financial institutions, as well as to formulate strategic steps to strengthen their role. The findings of this study indicate the need for restructuring and improving employee competence in order to compete in the financial industry. To strengthen the role of these human resources, improvement efforts can be made through two approaches, namely managerial and legal. From a managerial perspective, Islamic financial institutions must have a structured system in employee planning, recruitment, and development that is in line with Islamic principles. Meanwhile, from a legal perspective, regulations are needed that regulate human resource management by considering religious character and compliance, and include terms, conditions, and supervision that are in accordance with the profile of Islamic institutions.]]>
<![CDATA[Influence Islamic Curriculum Family and School to Character Student with Soft Skills Moderation ]]>
<![CDATA[Nina Fitriyah]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 4 No. 2 (2024): October 2024 ]]>
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DOI: 10.65246/ne0h7232
<![CDATA[Education is a major pillar in national development, with schools playing a central role in shaping the nation's next generation through the provision of knowledge, skills, and values. The intense competition between private schools in Indonesia encourages them to improve their quality through effective management of Islamic education curriculum. This study examines the influence of Islamic education curriculum, family environment, and school environment on students' character, moderated by soft skills activities at SMA Labs School Kaizen Bogor. Using a descriptive quantitative approach, this study involved 65 randomly selected students. Data were collected through validated and reliable questionnaires and analyzed using SEM-PLS with Smart PLS 4 software. The findings of the study revealed that the Islamic education curriculum has a significant impact on students' character development, with the materials and values contained therein contributing positively to their growth. The family environment also plays an important role, where the support and values instilled at home significantly shape students' character. In addition, the school environment, which is characterized by a conducive learning atmosphere and positive interactions between students, teachers, and peers, significantly influences character formation. Soft skills activities further moderate the relationship between the Islamic education curriculum, family environment, and school environment, thereby increasing their influence on character development. This study underlines the importance of a holistic strategy involving curriculum, family, school, and soft skills in developing students' holistic character.]]>
<![CDATA[Analysis of Sustainable Competitive Advantage Influenced by Organizational Culture and Leadership Behavior through Technological Innovation ]]>
<![CDATA[Putra Pratama]]>;
<![CDATA[Besar Agung Martono]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 4 No. 2 (2024): October 2024 ]]>
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DOI: 10.65246/ecqr7x53
<![CDATA[This study analyzes the influence of organizational culture and leadership behavior on sustainable competitive advantage through technological innovation as an intervening variable in the two-wheeler spare parts and metal stamping manufacturing industry, particularly at PT. NKP in Bogor Regency. Using a quantitative approach, data were collected from 84 middle and top-level leaders through questionnaires and direct observation. The data were analyzed using the Smart Partial Least Squares (PLS) version 3.0 method to test measurement and structural models. The results reveal that leadership behavior and organizational culture significantly affect both technological innovation and sustainable competitive advantage. Furthermore, technological innovation acts as a significant mediating variable strengthening the indirect relationship between organizational culture, leadership behavior, and competitive advantage. The findings demonstrate that visionary and participative leadership fosters an innovative organizational climate that encourages creativity and continuous improvement. Similarly, an adaptive and collaborative organizational culture provides a conducive environment for innovation, thereby enhancing the firm’s ability to sustain competitiveness in a dynamic market. This research confirms that technological innovation is not only a strategic tool but also a key determinant linking human and cultural factors to sustainable organizational success. The study offers theoretical implications for strategic management and practical insights for manufacturing firms aiming to enhance their innovation capabilities and maintain long-term competitiveness.]]>
<![CDATA[The Influence of Work-Life Balance and Work Environment on Employee Performance with Work Stress as Moderation at PT. Cakrawala Andalas Television (ANTV) ]]>
<![CDATA[Rachmayanti]]>;
<![CDATA[Susanti Widhiastuti]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 4 No. 2 (2024): October 2024 ]]>
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DOI: 10.65246/bpcget88
<![CDATA[This research aims to analyze the influence of work-life balance and work environment on employee performance with work stress as a moderating variable at PT Cakrawala Andalas Television (ANTV). Data was obtained through employee surveys and analyzed using partial tests and Moderated Regression Analysis (MRA). The research results show that work-life balance has a positive and significant effect on employee performance, indicating that balance between work and personal life increases productivity. The work environment also has a significant influence, highlighting the importance of creating a conducive work atmosphere. Job stress was found to have a direct influence on employee performance and acts as a moderator that strengthens the relationship between work-life balance and performance. The interaction between the work environment and work stress also has a positive impact on performance. These findings highlight the importance of stress management, work environment development, and strategic work-life balance programs to support employee performance on an ongoing basis. This research provides a practical contribution for companies in designing policies to optimize human resources.]]>
<![CDATA[Public Perception as a Mediator between Blue Ocean Strategy-Based Environmental CSR and Community Participation in Rinjani Indah Eco-Village, Bogor ]]>
<![CDATA[Nunung Nurzananh]]>;
<![CDATA[Besar Agung Martono]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 4 No. 2 (2024): October 2024 ]]>
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DOI: 10.26618/vmss1h60
<![CDATA[Innovative Corporate Social Responsibility (CSR) based on Blue Ocean Strategy is key to enhancing community participation in environmental programs. This study analyzes the influence of program innovation, value differentiation, and resource efficiency on community perception and participation in the Environmental Friendly Village (KRL) Rinjani Indah, Gunung Putri, Bogor. A quantitative method with purposive sampling and Structural Equation Modeling (SEM) analysis using SmartPLS 3.0 was applied to 90 respondents. The results show that program innovation, value differentiation, and resource efficiency have a significant positive effect on community perception and participation. Community perception also plays a significant mediating role between program innovation and value differentiation on community participation, while resource efficiency is not effective through community perception. These findings provide important contributions for developing more effective and sustainable CSR programs. Future research is recommended to expand variables and methods to enrich the results.]]>
