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
77 Documents
<![CDATA[Analysis of the Use of Information Technology in Supporting the Learning Process in the Era of Industrial Revolution 4.0 among Parak Elementary School Teachers in the Selayar Islands ]]>
<![CDATA[Irman Irawan]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 1 No. 1 (2021): April 2021 ]]>
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<![CDATA[This research aims to find out how information technology is used to support the learning process in the era of the Industrial Revolution 4.0 among teachers at SDN Parak No. 11 Selayar Islands. The type of research used is Qualitative Research Methods. The data processed is the result of interviews with 1 (one) school principal, (two) civil servant teachers, 2 honorary teachers, and 2 students. The data collection methods used in this research are observation, interviews and documentation, where the author directly sees the conditions that occur in the field. From the results of this research, the use of Information Technology in Supporting the Learning Process in the Era of the Industrial Revolution 4.0 among teachers at SDN Parak No. 11 Selayar Islands are considered good in this regard, making it easier for teachers and students in the learning process, the use of information technology has a positive impact on the learning process in schools because with information technology the learning process in schools becomes more efficient for teachers and students also feel happy With the existence of information technology, lessons become more fun and easier to understand for students, therefore these two variables are mutually sustainable between information technology and learning to create a more optimal learning process.]]>
<![CDATA[Analysis of Marketing Strategies in Increasing Sales: A Case Study on Alfamart R272 Nusantara ]]>
<![CDATA[Karmila]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 1 No. 1 (2021): April 2021 ]]>
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<![CDATA[The purpose of this research for preparing this thesis is based on the strategic problems carried out by Alfamart R272 Nusantara in increasing its sales. Where the problem studied there concerns marketing strategy, this research is interesting to carry out because you want to know how the marketing process is carried out by Alfamart R272 Nusantara Makassar City The method used in Alfamart is a descriptive qualitative approach which contains a description of the observation background, people, actions, conversations, while the data sources are informants, namely the head of Alfamart R272 Nusantara, Makassar City and employees who work at Alfamart R272 Nusantara, Makassar City. The data analysis used in this research is descriptive analysis by describing or interpreting the data and findings that researchers obtained from the field as well as existing facts. Based on the research results, the authors came to several conclusions, namely the strategy used in marketing products is not much different from supermarkets in general, namely the marketing mix method, namely media promotion, using banners, etc. In practice, product sales at Alfamart R272 Nusantara have generally increased showed significant results. This can be seen from data obtained from direct interviews with consumers and employees at Alfamart R272 Nusantara]]>
<![CDATA[Application of PSAK No. 14 in the Accounting Treatment of Raw Material Inventory at PT Perkebunan Nusantara XIV ]]>
<![CDATA[Sri Ariyanti Arif]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 1 No. 1 (2021): April 2021 ]]>
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<![CDATA[The purpose of this study was to explore and analyze the application of PSAK No. 14 in the accounting treatment of raw material inventory at PT Perkebunan Nusantara XIV. The methodological approach employed in this research was qualitative, utilizing a descriptive methodology. Qualitative descriptive methodology involves the collection of written and oral data from individuals or informants capable of providing detailed descriptions without predetermined structures or frameworks. This study utilized a combination of primary and secondary data sources. Primary data was obtained through interviews with relevant personnel within PT Perkebunan Nusantara XIV, allowing for firsthand insights into the company's accounting practices regarding raw material inventory. Additionally, observations were conducted to supplement the interview data, providing further contextual understanding. Secondary data, including financial reports and documentation related to PSAK No. 14, were also analyzed to corroborate the findings. The findings of this study revealed that PT Perkebunan Nusantara XIV has indeed implemented PSAK No. 14 in its accounting treatment of raw material inventories. This implementation was evidenced by the company's adherence to the principles and guidelines outlined in PSAK No. 14, ensuring transparency and accuracy in reporting raw material inventory transactions. The utilization of qualitative methodology allowed for a comprehensive understanding of the practical application of PSAK No. 14 within the specific context of PT Perkebunan Nusantara XIV, shedding light on the effectiveness and challenges associated with its implementation.]]>
<![CDATA[Effective Strategy in Overcoming Challenges in Implementing Carbon Tax Policy ]]>
<![CDATA[Nur Sandi Marsuni]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 1 No. 1 (2021): April 2021 ]]>
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<![CDATA[Carbon tax policies have been recognized as an important tool to address climate change in various countries, including Indonesia. However, implementation of this policy in Indonesia has experienced delays indicating significant challenges. This research aims to identify and analyze factors that hinder the implementation of carbon tax policies in Indonesia and formulate strategies to overcome these challenges. Using a qualitative approach and data collected through a literature review, this research found that the main obstacles include political and governance factors, business and economic influences, and public resistance. To overcome these obstacles, it is recommended to implement a strategy of gradual policy implementation, building a supporting coalition, effective revenue management, and integrating carbon tax policies into a broader policy mix to achieve long-term decarbonization.]]>
<![CDATA[The Role of Regional Taxes and Regional Levies on Original Regional Income (PAD) in Majene Regency ]]>
<![CDATA[Muh Asrullah Muslim]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 1 No. 2 (2021): October 2021 ]]>
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<![CDATA[The aim of this research is to determine the implementation of taxation in managing village funds in Sampulungan village, North Galesong subdistrict, Takalar district. The data used in this research is data sourced from the Sampulungan Village Government, namely the general cash book. The data analysis technique used is a qualitative technique using data collection methods, data reduction, data presentation and drawing conclusions. The results of the research and discussion of the implementation of taxation in managing village funds in Sampulungan Village, North Galesong District, Takalar Regency, the researchers can draw the conclusion that the implementation of taxation shows that tax calculations in Sampulungan Village are in accordance with the provisions of the tax law. However, the village treasurer is late in depositing and reporting VAT, PPh article 22 and PPh article 23 which is not in accordance with tax law, because of delays in depositing and reporting taxes the village treasurer is subject to fines. The village treasurer did not pay the fine for the delay so he could be subject to sanctions in accordance with PMK of the Republic of Indonesia number 64/PMK.05/2013 article 17]]>
<![CDATA[Implementation of Village Fund Allocations in Bontoala Village, District. Inner Gowa Realizing Development ]]>
<![CDATA[Muh Rais Mukram Latif]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 1 No. 2 (2021): October 2021 ]]>
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<![CDATA[The purpose of this research is to find out how village fund allocation is managed in Bontoala Village. Data collection techniques in this study by observation, interviews and documentation. The results of ''Implementation of Village Fund Allocation in Bontoala Village, Kab. Gowa in Realizing Development'' shows that 1) Implementation of Village Fund Allocation in Bontoala Village has been running effectively. 2) Contributions generated from Village Fund Allocations have also been fulfilled with the participation of community shops, religious leaders, youth leaders and women leaders when planning the budget. 3) The factor that hinders implementation is the large number of people who do not understand the purpose of the development that was built by the village government so that it hinders the progress of development in Bontoala village]]>
<![CDATA[The Influence of Product Quality and Price on the Sales of Photo Frames at the Printing House of CV. Multi Prinz in Gowa Regency ]]>
<![CDATA[Nurul Fahri]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 1 No. 2 (2021): October 2021 ]]>
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<![CDATA[This research aims to identify the influence of product quality and price on sales at Multi Prinz Gowa Printing. Using quantitative methods, this research involved 110 respondents as research samples. Data was collected through questionnaires, and data analysis was carried out using multiple linear regression tests. At the analysis stage, this research found significant results. First, product quality has a positive and significant influence on sales at CV Printing. Multi Prinz Gowa. This shows that consumers tend to be more interested in buying photo frames from the printer if the product offered is of good quality. Good quality can include aspects such as frame strength, image sharpness, and print cleanliness. Second, price was also found to have a positive and significant influence on sales at Multi Prinz Gowa Printing. This shows that competitive prices or according to the value offered can increase consumer purchasing interest. However, prices that are too high can also reduce purchase interest, so pricing must take into account product value and consumer preferences. Thus, these findings provide valuable insight for the management of Multi Prinz Gowa Printing in planning marketing strategies and pricing their photo frame products. By paying attention to product quality and competitive prices, this printing company can increase its competitiveness in the market and gain sustainable advantages]]>
<![CDATA[Analysis of the Effects of Carbon Taxes on Sustainable Business Operations ]]>
<![CDATA[Nur Sandi Marsuni]]>;
<![CDATA[Mutahira Nur Insirat]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 1 No. 2 (2021): October 2021 ]]>
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<![CDATA[As global warming becomes an increasingly urgent concern, the implementation of carbon taxes has emerged as a key policy tool to mitigate greenhouse gas emissions. This paper analyzes the effects of carbon taxes on sustainable business operations, focusing on their implications for industry, economy, and social welfare. Through a literature review methodology, it examines the rationale behind carbon taxes, their implementation strategies, and their impact on various sectors, particularly in the context of Indonesia. Carbon taxes are designed to incentivize the reduction of carbon emissions by imposing levies on carbon-based fuels. While they may initially raise concerns about their impact on economic activities, studies have shown that carbon taxes can effectively reduce emissions and foster innovation in renewable energy. Furthermore, revenue generated from carbon taxes can be allocated to important sectors such as education, healthcare, and public transportation, thereby improving social welfare. The paper also discusses the implementation of carbon taxes in Indonesia, highlighting the need for careful consideration to avoid negative impacts on industries and consumers. It explores the potential benefits of carbon tax revenues for the development of renewable energy infrastructure and emphasizes the importance of transparency in tax management to garner public support and ensure accountability. Through a comprehensive analysis of existing literature and empirical evidence, this paper provides insights into the role of carbon taxes in promoting sustainable business practices and addressing climate change challenges. It underscores the importance of policy coherence, stakeholder engagement, and targeted interventions to maximize the benefits of carbon taxation while minimizing adverse effects on the economy and society.]]>
<![CDATA[The Effect of Compensation on the Performance of PT Employees. Global Paracation ]]>
<![CDATA[Ismail]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 2 No. 1 (2022): April 2022 ]]>
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<![CDATA[Technological developments have brought significant changes to various aspects of life, including the world of work and organizational structures. Humans are a key element in supporting this change, requiring companies to have human resources who are ready to keep up with technological developments. Employees, as a dynamic element in an organization, require special attention in order to continue to develop. Compensation, as a form of reward received by employees, has a crucial role in improving performance and motivation. A company's focus on fair and rational compensation arrangements is very important, because employee perceptions of inadequate compensation can reduce motivation and job satisfaction. This research focuses on the influence of compensation on employee performance at PT Global Parakasi. The research method involves collecting data through literature studies and field surveys using questionnaires and observations. Compensation analysis and simple linear regression are used to examine the relationship between compensation and employee performance. The results show that compensation has a positive and significant influence on employee performance, with 89.6% of the variation in performance can be explained by compensation. This conclusion is supported by the results of the simultaneous test (F-test) and partial test (t-test) which show that the regression model is valid for predicting employee performance.]]>
<![CDATA[Factors Affecting The Income Of Shallot Farmers In Tampo Village, Anggeraja District, Enrekang District ]]>
<![CDATA[Kismawati]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 2 No. 1 (2022): April 2022 ]]>
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<![CDATA[This study aims to determine the effect of land area, production, price on the income of shallot farmers in Tampo Village, Anggeraja District, Enrekang Regency. This study uses a type of quantitative research. The research data were obtained from distributed questionnaires (primary) and several observations and direct interviews with related parties, namely farmers in Tampo Village, Anggeraja District, Enrekang Regency. The data analysis technique used is multiple linear regression analysis. The results showed that production and prices simultaneously had a significant effect on the income of farmers in Batu Noni Village, Anggeraja District, Enrekang Regency. Partially, it shows that land area has a positive and significant effect on shallot farmer income, production has a positive and significant effect on shallot farmer income and price has a positive and significant effect on shallot farmer income in Tampo Village, Anggeraja District, Enrekang Regency ]]>
