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 Intrinsic Value of Family Temple Construction in Kasimbar Sub-District ]]>
<![CDATA[Angriana T Winter]]>;
<![CDATA[Chalarce Totanan]]>;
<![CDATA[Rahma Masdar]]>;
<![CDATA[Muhammad Din]]>;
<![CDATA[Ni Made Suwitri Parwati]]>;
<![CDATA[Betty]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025 ]]>
Publisher : <![CDATA[www.amertainstitute.com ]]>
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DOI: 10.26618/e0dezj48
<![CDATA[This research aims to find the interinsic value of the cost of building a family temple. The type of research is ethnographic approach. The data used is primary data collected through observation, interviews and documentation. The results found that the intrinsic value of family temple construction reflects deep spiritual, cultural, and social meanings for Hindus. The family temple not only functions as a place of worship to ancestors and manifestations of Ida Sang Hyang Widhi Wasa, but also a symbol of the strength of identity, identity, and emotional attachment between family members. In addition, the process of building a temple also fosters the spirit of mutual cooperation, togetherness, and sincere devotion to dharma values. Thus, the construction of a family temple is not just a physical activity, but a manifestation of the sacred intention to maintain spiritual harmony in family and community life. Theoretically, the development of science has a significant impact on understanding the meaning of intrinsic values in the construction of family temples. The development of science helps to interpret these values not just as part of tradition, but as a foundation that strengthens the family's cultural and spiritual identity. Thus, a broader understanding of intrinsic values through scientific studies encourages people to build family temples not only as physical structures, but as centers of value, moral and spiritual development that have a long-term impact on the family's cultural and social resilience.]]>
<![CDATA[The Effect of Tax Morale on the Compliance of Rural and Urban Land and Building Taxpayers: A Study of the Kaili Tribe in Palu City with Nosarara Nosabatutu Culture as a Moderating Variable ]]>
<![CDATA[Giska Darmayanti]]>;
<![CDATA[Ni Made Suwitri Parwati]]>;
<![CDATA[Muhammad Bashri Bas]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025 ]]>
Publisher : <![CDATA[www.amertainstitute.com ]]>
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DOI: 10.26618/xh05fm81
<![CDATA[This study aims to determine the effect of tax Moral on compliance of land and building taxpayers with nosarara nosabatutu culture as a moderating variable. The population in this study were 142,674 land and building taxpayers in Palu City. The sampling technique used purposive sampling and the number of samples in this study was determined using the Slovin formula, obtained as many as 399 land and building taxpayers as research samples. The data sources used are primary and secondary, with data collection techniques consisting of observation, questionnaires and documentation. The data analysis method used is Moderated Regression Analysis (MRA) using the help of the SPSS application. The results showed that Tax Moral has a significant effect on Taxpayer Compliance, Nosarara Nosabatutu Culture can moderate by strengthening the relationship between Tax Moral and Taxpayer Compliance. ]]>
<![CDATA[Preparation of Financial Statements of Non-Profit Organizations Based on ISAK 35 (Case Study on the Disaster Risk Reduction Forum of South Dolo District) ]]>
<![CDATA[Rahma Aulia]]>;
<![CDATA[Masruddin]]>;
<![CDATA[Ni Made Suwitri Parwati]]>;
<![CDATA[Rahma Masdar]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025 ]]>
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DOI: 10.26618/0e13v508
<![CDATA[This study aims to analyze and compile the financial statements of the Disaster Risk Reduction Forum of South Dolo District and its conformity with the standards of financial statements of non-profit organizations that have been regulated in ISAK 35 regarding the presentation of financial statements of non-profit entities. The method used in this research is descriptive qualitative method. Data collection techniques in this research are interviews with the management, documentation of daily, weekly and monthly transactions, and literature study using ISAK 35 as the main reference in preparing financial statements. Based on the results of the research, it is concluded that the financial statements of the Disaster Risk Reduction Forum of South Dolo District have not been prepared in accordance with the provisions of ISAK 35. This research produces a statement of financial position, statement of comprehensive income, statement of changes in net assets, statement of cash flows, and notes to the financial statements.]]>
<![CDATA[The Influence of Human Resource Competence, Accounting Understanding, and the Application of Government Accounting Standards on the Quality of Local Government Financial Reports (An Empirical Study of OPDs in Palu City) ]]>
<![CDATA[Gusnianti]]>;
<![CDATA[Andi Mattulada Amir]]>;
<![CDATA[Muhammad Ilham Pakawaru]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025 ]]>
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DOI: 10.26618/trsw5x46
<![CDATA[This study aims to examine and analyze the influence of human resource competencies, accounting understanding, and the application of government accounting standards on the quality of local government financial reports, both simultaneously and partially. This is an empirical study using quantitative research methods and primary data. The population in this study is the Regional Apparatus Organization in Palu City. The sampling technique used in this study is saturated sampling, with respondents comprising all financial managers in all OPDs in Palu City, totaling 82 respondents. The analysis techniques used in this study are classical assumption tests, multiple linear regression analysis, and hypothesis tests, specifically the simultaneous test (F) and partial test (t). The results of this study indicate that human resource competence, accounting understanding, and the application of government accounting standards have a significant simultaneous effect on the quality of local government financial reports. Human resource competence has a significant partial effect on the quality of local government financial reports. Accounting knowledge does not have a significant partial effect on the quality of local government financial reports, while the application of government accounting standards has a significant partial effect on the quality of local government financial reports.]]>
<![CDATA[The Ups and Downs of Cocoa Prices on Farmers' Welfare: A Sustainability Accounting Perspective ]]>
<![CDATA[Nurriskiana Akbar]]>;
<![CDATA[Sugianto]]>;
<![CDATA[Muhammad Ikbal Abdullah]]>;
<![CDATA[Ernawaty Usman]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025 ]]>
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DOI: 10.26618/pgqdk843
<![CDATA[This research aims to understand the factors that influence the ups and downs of cocoa prices, their impact on farmers' welfare, and explore the role of sustainability accounting in strengthening the economic resilience of cocoa farmers. Using a descriptive qualitative approach, this study explores the experiences and adaptive strategies developed in dealing with price dynamics and maintaining sustainable plantation practices. The findings show that cocoa price volatility is influenced by imbalances between demand and supply, climate change, and global market volatility. These price fluctuations have an impact on the socio-economic conditions of farmers: when prices rise, farmers' incomes increase which allows the fulfillment of basic needs and sustainability investments; On the contrary, falling prices create economic pressures and a decrease in quality of life. The implementation of sustainability accounting has been proven to help farmers manage risks, as well as maintain sustainable plantation business practices amid market uncertainty. These findings are expected to contribute to the formulation of policies that are in favor of improving the welfare of cocoa farmers and strengthening sustainable plantation development.]]>
<![CDATA[Accounting For Climate: The Role of Village Funds on Farmers' Income Using A Social and Cultural Approach ]]>
<![CDATA[Yayan Sapitri]]>;
<![CDATA[Mustamin]]>;
<![CDATA[Abdul Kahar]]>;
<![CDATA[Tenripada]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025 ]]>
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DOI: 10.26618/mma6z330
<![CDATA[This study aims to analyze the extent to which the allocation of Village Funds is utilized to support farming communities in addressing the impacts of climate change—a significant factor affecting farmers' income. The Village Fund is an annual budget allocated through the State Budget (APBN) and distributed to each village as one of its primary sources of revenue (Ministry of Finance, 2017). This research was conducted in Kayu Jati Village, located in Ongka Malino District, Parigi Moutong Regency. The village was selected due to the fact that the majority of its residents work as farmers. The study focuses on the farming community as well as village institutions, particularly financial officers responsible for managing village income and expenditure. The sampling method employed in this research is qualitative descriptive. The sample consists of local farmers, who serve as the primary informants, and village officials from Kayu Jati. This study adopts the Legitimacy Theory and utilizes both primary and secondary data. Primary data were collected through field observation, interviews, and documentation, while secondary data consist of regulations related to village funds and climate change.]]>
<![CDATA[The Effect of Management Changes, Audit Fees, and Return on Assets Percentage Changes on Auditor Switching: A Study of Banking Companies Listed on the Indonesia Stock Exchange (2018–2024) ]]>
<![CDATA[Rifka Khairunnisa]]>;
<![CDATA[Abdul Pattawe]]>;
<![CDATA[Tenripada]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025 ]]>
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DOI: 10.26618/hh7ne570
<![CDATA[This study aims to analyze the effect of management changes, audit fees, and percentage changes in return on assets on auditor switching in banking companies listed on the Indonesia Stock Exchange from 2018 to 2024. Through a quantitative approach and purposive sampling method, the sample used in this study amounted to 70. The results of this study were tested with descriptive analysis statistical tests, logistic regression, overall model fit, Hosmer and Lemeshow Goodness of Fit, and the coefficient of determination. With the results showing that management changes, audit fees, and percentage changes in return on assets have no voluntary effect on auditor switching. This study also indicates that some of the company's internal factors are not enough to be the reason for the company to do auditor switching, especially companies engaged in the banking sector.]]>
<![CDATA[The Effect of Accounting Information Systems and Work Environment on Employee Performance at the Department of Marine and Fisheries (DKP) of Central Sulawesi Province in Palu City ]]>
<![CDATA[Ananda Aulia]]>;
<![CDATA[Muliati]]>;
<![CDATA[Tenripada]]>;
<![CDATA[Mustamin]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025 ]]>
Publisher : <![CDATA[www.amertainstitute.com ]]>
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DOI: 10.26618/ymaj2c30
<![CDATA[This study investigates the influence of the Accounting Information System (X1) and Work Environment (X2) on Employee Performance (Y) at the Marine and Fisheries Department of Central Sulawesi Province, located in Palu City, Indonesia. The research was motivated by the growing importance of reliable information systems and a conducive work environment in enhancing public sector performance. A total of 40 respondents were selected using purposive sampling from the department’s employee population. Primary data were collected through a structured survey instrument designed to measure the variables under study. The analytical method employed was multiple linear regression to determine the strength and significance of the relationships between the independent and dependent variables. The findings reveal that both the Accounting Information System and Work Environment have a positive and statistically significant effect on employee performance. The results suggest that improving technological infrastructure and organizational climate can lead to higher levels of productivity and effectiveness among civil servants. This study contributes to the body of knowledge on public sector management and highlights the need for continuous investment in information systems and human resource support mechanisms. The implications of these findings can serve as a reference for local government institutions in formulating strategies to enhance employee performance.]]>
<![CDATA[Implementation of Corporate Social Responsibility in Improving the Welfare of the Surrounding Community (Case Study On PT Juyomi Sinar Labuan) ]]>
<![CDATA[Liana]]>;
<![CDATA[Sugianto]]>;
<![CDATA[Abdul Kahar]]>;
<![CDATA[Latifah Sukmawati Yuniar]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025 ]]>
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DOI: 10.26618/xdt62p18
<![CDATA[This study aims to evaluate the implementation of the Corporate Social Responsibility (CSR) program carried out by PT Juyomi Sinar Labuan and its impact on the welfare of the surrounding community. The research uses a qualitative approach with a case study method, through interviews, observations, documentation, and literature studies. The results of the study show that the implementation of PT Juyomi's CSR includes three main aspects, namely social, economic, and environmental. In the social sector, PT Juyomi facilitates free health services, ambulance assistance, education funds, support for religious activities, and distribution of basic necessities. In the economic sector, the company prioritizes recruiting local workers, providing interest-free loans to employees, and distributing village empowerment funds. Meanwhile, in the environmental aspect, the company routinely carries out reforestation and hands over industrial waste management to third parties. Although CSR programs have had a positive impact on people's welfare, some obstacles still arise, such as lack of transparency of information and negative environmental impacts in the form of reduced spring water sources due to mining activities. This research was conducted at PT Juyomi Sinar Labuan which is located at Jl. Taragengge, Labuan Lelea Village, Labuan District, Donggala Regency, Central Sulawesi. These findings show that the implementation of CSR contributes significantly to the socio-economic development of the community, but it needs to be improved in terms of sustainability and information disclosure.]]>
<![CDATA[Mine Workers’ Perceptions Of Environmental Accounting (Study on PT Sentral Labuan Tegar Mandiri) ]]>
<![CDATA[Rina]]>;
<![CDATA[Sugianto]]>;
<![CDATA[Ernawaty Usman]]>;
<![CDATA[Tenripada]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025 ]]>
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DOI: 10.26618/bhr62t09
<![CDATA[This study aims to understand the views of mine workers regarding environmental accounting using a phenomenological approach. The research was conducted at PT Sentral Labuan Tegar Mandiri, a C excavation mining company located in Labuan Main Village, Labuan District, Donggala Regency, Central Sulawesi. This study focuses on three main dimensions in the concept of the Triple Bottom Line, namely environmental, economic, and social aspects. Data collection was carried out through in-depth interviews and direct observations in the field. The findings of the study show that although workers' technical knowledge related to environmental accounting is still limited, they show a high level of concern and awareness of the impact of mining activities, both on the environment and society. The workers understand the importance of waste management, environmental preservation through tree planting, and the role of companies in improving the economic and social conditions of local communities. In general, environmental accounting is understood as a form of corporate commitment to environmental sustainability, social welfare, and regional economic development.]]>
