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 Influence of Work Culture and Discipline on Employee Performance: The Intervening Role of Motivation at the Ministry of Tourism and Creative Economy ]]>
<![CDATA[Atika Ayu Fitriayati]]>;
<![CDATA[Suyanto]]>;
<![CDATA[Sri Lestari Prasilowati]]>
<![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: 10.26618/vfyz1w94
<![CDATA[Employee performance is vital for achieving organizational goals. At the Ministry of Tourism and Creative Economy, efforts to enhance performance include the use of the Personnel Management Information System (SIMPEG), fostering a positive work culture, and enforcing work discipline. Motivation plays a crucial mediating role in strengthening the relationship between these variables and employee performance. Despite ongoing initiatives, challenges persist, such as suboptimal SIMPEG utilization, inconsistent internalization of work culture, and uneven levels of discipline across the organization. This study adopts a quantitative approach using a survey method, with data collected via questionnaires distributed to randomly selected employees to ensure representativeness. Regression and path analysis were used to examine the direct and indirect effects of SIMPEG, work culture, and discipline on performance, with motivation as an intervening variable. The findings reveal that SIMPEG, work culture, and discipline significantly affect employee performance both directly and through motivation. SIMPEG enhances performance by improving transparency and access to information, which boosts motivation. A strong work culture and high discipline levels also positively influence both motivation and performance. Motivation emerges as a key mediating factor. Therefore, strengthening organizational culture, improving discipline, and optimizing SIMPEG usage are recommended to foster a productive and efficient work environment.]]>
<![CDATA[The Role of Brief Note and Financial Literacy in Family Financial Management ]]>
<![CDATA[Kasmiah]]>;
<![CDATA[Risman]]>;
<![CDATA[Masri Damang]]>
<![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: 10.26618/b55btk83
<![CDATA[This study explores the role of brief note-taking and financial literacy in improving family financial management, particularly among women as the primary household financial managers. Conducted in Lamokato Village, Kolaka Regency, Indonesia, the research employs a quantitative pretest–posttest design involving 53 households to evaluate changes in financial knowledge following an educational intervention. The study aims to strengthen financial awareness, planning, and decision-making as foundations of household economic resilience. The pretest results show that 62.3% of respondents had only moderate financial knowledge, while posttest data indicate a significant improvement, with 94.34% demonstrating good financial literacy. The findings reveal that the integration of brief note-taking—such as systematic recording of income and expenditures—combined with financial literacy education enhances the ability of families to manage resources, save, reduce debt, and initiate investments. Financial mismanagement and consumptive spending patterns are identified as primary barriers to family financial well-being. The study concludes that structured financial education programs effectively empower families, particularly women, to achieve better budgeting discipline and financial independence. These results highlight the essential role of financial literacy in reducing financial stress, promoting sustainable financial behavior, and supporting inclusive economic development. The study provides practical implications for policymakers and educators to design targeted community-based financial training programs that foster long-term household stability.]]>
<![CDATA[Enhancing Audit Report Quality through Auditor Professionalism: Regional Inspectorate Office of Central Sulawesi Province Evidence ]]>
<![CDATA[Ribi Awad]]>;
<![CDATA[Muhammad Ansar]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 4 No. 2 (2024): October 2024 ]]>
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DOI: 10.26618/9dkqps75
<![CDATA[This study examines the influence of independence, competence, and accountability on audit quality among auditors at the Regional Inspectorate Office of Central Sulawesi Province. Using a quantitative approach with a survey design, data were collected through questionnaires distributed to 40 auditors and analyzed using multiple linear regression with SPSS 25. The results indicate that independence, competence, and accountability simultaneously have a significant effect on audit quality. Partially, competence and accountability show a positive and significant influence, while independence does not significantly affect audit quality. The findings reveal that competence and accountability are critical determinants of high-quality audit outcomes, reflecting the importance of continuous professional development and ethical responsibility among auditors. The coefficient of determination (R²) value of 0.894 demonstrates that 89.4% of variations in audit quality can be explained by these three variables. This study contributes to strengthening the theoretical framework of public sector auditing by emphasizing the role of auditor professionalism in enhancing transparency and governance. It also provides practical implications for improving the performance of internal government auditors through targeted training programs and reinforcement of accountability mechanisms. Future research is suggested to explore other factors, such as organizational culture, leadership style, and digital audit systems, which may further influence the quality of audit results in public institutions.]]>
<![CDATA[Microfinance and Poverty Alleviation in Burundi: Assessing the Role of Financial Inclusion in Sustainable Development Goals (SDGs) ]]>
<![CDATA[Jean-Baptiste Innocent Nyangoma, Jean-Baptiste Innocent Nyangoma]]>;
<![CDATA[Amina Njeri Kamau]]>;
<![CDATA[Rakesh Kumar Sharma]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 4 No. 2 (2024): October 2024 ]]>
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DOI: 10.65246/rjj3ng86
<![CDATA[This study investigates the role of financial inclusion in enhancing the effectiveness of microfinance programs in reducing poverty in Burundi, with a particular focus on their contribution to the Sustainable Development Goals (SDGs), especially SDG 1 (No Poverty) and SDG 8 (Decent Work and Economic Growth). Employing a mixed-method research design, the study collected data from 420 microfinance beneficiaries across four provinces through surveys and semi-structured interviews. Using multiple regression and structural equation modeling (SEM), the findings reveal that financial inclusion significantly mediates the relationship between microfinance participation and household welfare improvement. Access to financial services—such as savings, credit, and mobile banking—positively influences income generation, consumption stability, and business expansion among low-income households. However, the study also identifies barriers including high interest rates, limited outreach in rural areas, and low levels of financial literacy, which constrain the inclusiveness of microfinance initiatives. The results suggest that microfinance alone is insufficient to achieve sustainable poverty alleviation without complementary strategies such as financial literacy enhancement, gender-sensitive credit policies, and digital financial innovation. The study concludes that strengthening financial inclusion is essential for transforming microfinance into an effective instrument for inclusive and sustainable development in Burundi.]]>
<![CDATA[Financial Literacy, Microfinance, and Women Empowerment: Pathways to Sustainable Development in Haiti and Burundi ]]>
<![CDATA[Jean-Baptiste Innocent Nyangoma, Jean-Baptiste Innocent Nyangoma]]>;
<![CDATA[Marie-Lourdes Joseph]]>;
<![CDATA[Frantz Jacques Louis]]>;
<![CDATA[Amina Njeri Kamau]]>
<![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/w506vf59
<![CDATA[This study examines the interrelationships between financial literacy, microfinance access, and women’s empowerment as pathways to sustainable development in two fragile-state contexts—Haiti and Burundi. Using a mixed-method comparative design, data were collected from 768 women micro-entrepreneurs through structured surveys and ten qualitative interviews with microfinance practitioners. Quantitative analysis employing multiple regression and PLS-SEM revealed that both financial literacy (β = 0.421, p < 0.001) and microfinance services (β = 0.387, p < 0.001) significantly and positively influence women’s empowerment. Moreover, empowerment mediates the relationship between financial inclusion variables and sustainable development outcomes (β = 0.463, p < 0.001). Comparative findings indicate that literacy-driven empowerment is more prominent in Haiti, where digital finance and remittances dominate, while access-driven empowerment prevails in Burundi’s agrarian context. The integrated effects suggest that literacy amplifies the benefits of microfinance by enhancing women’s financial decision-making, confidence, and control over resources. The study contributes to empowerment theory by empirically validating the synergistic interaction between knowledge and financial access and offers policy insights emphasizing gender-sensitive financial education, digital microfinance expansion, and regulatory inclusion. These results highlight that fostering both financial capability and access is essential for advancing Sustainable Development Goals (SDGs 5, 8, and 10) in fragile economies, where empowering women serves as both a developmental strategy and a catalyst for inclusive and resilient growth.]]>
