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
112 Documents
<![CDATA[Analysis of The Influence of Workload, Incentives, and Leadership Style on Employee Performance at the Class I Tpi Immigration Office Makassar ]]>
<![CDATA[Indah Safriani Putri]]>;
<![CDATA[Hasniaty]]>;
<![CDATA[Nasir Hamzah]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 1 (2025): April 2025 ]]>
Publisher : <![CDATA[www.amertainstitute.com ]]>
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DOI: 10.65246/5tpjj084
<![CDATA[The purpose of this study is to examine the influence of workload, incentives, and leadership style, both partially and simultaneously, on improving employee performance at the Class I TPI Immigration Office Makassar. This research was conducted at the Class I TPI Immigration Office Makassar. Data were collected through observation, interviews, and documentation, and analyzed using quantitative descriptive analysis with multiple linear regression methods. Organizational management needs to formulate strategies for workload management, incentive provision, and the application of effective leadership styles. These strategies should include planning, implementation, and continuous policy control with the aim of achieving performance targets, maintaining a balance between productivity, job satisfaction, and employee loyalty, thereby enhancing the quality of public services provided by the Class I TPI Immigration Office Makassar. The findings of this study indicate that the three independent variables Workload (X₁), Incentives (X₂), and Leadership Style (X₃) have different effects on the dependent variable, Employee Performance (Y). Workload has a significant negative effect on employee performance, while incentives and leadership style have a significant positive effect. Incentives and leadership style contribute the most positively to employee performance, whereas excessive workload decreases performance.]]>
<![CDATA[The Influence of Technology Access, Socialization, and Social Preferences on the Use of the PLN Mobile Application at PT. PLN (Persero) Serui Customer Service Unit ]]>
<![CDATA[A. Zulkifli]]>;
<![CDATA[Hasniaty]]>;
<![CDATA[Sadly Abdul Jabbar]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 1 (2025): April 2025 ]]>
Publisher : <![CDATA[www.amertainstitute.com ]]>
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DOI: 10.65246/hjk17844
<![CDATA[This study aims to determine: 1) the influence of technology access on the use of the PLN Mobile application at PT. PLN (Persero) Serui Customer Service Unit, 2) the influence of socialization on the use of the PLN Mobile application at PT. PLN (Persero) Serui Customer Service Unit, 3) the influence of social preferences on the use of the PLN Mobile application at PT. PLN (Persero) Serui Customer Service Unit, and 4) the influence of technology access, socialization, and social preferences on the use of the PLN Mobile application at PT. PLN (Persero) Serui Customer Service Unit. This study used a quantitative survey method to analyze the factors influencing the use of the PLN Mobile application at the Serui ULP. A sample of 100 respondents was selected using purposive sampling techniques and the Slovin formula. Data were collected through a Likert questionnaire, observation, and documentation, then analyzed using descriptive statistics, validity, reliability, normality, linearity, t-test, F-test, multiple linear regression, and coefficient of determination using SPSS. The results indicate that technology access, socialization, and social preference have a positive and significant influence, both individually and simultaneously, on the use of the PLN Mobile application at PT PLN (Persero) ULP Serui. Technology adaptation is the most dominant factor driving application utilization, followed by socialization and social preference. Based on these findings, it is recommended that PLN improve technology training, expand outreach campaigns, and develop community-based promotions and recommendation programs to strengthen sustainable application use.]]>
<![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. 1 (2025): April 2025 ]]>
Publisher : <![CDATA[www.amertainstitute.com ]]>
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DOI: 10.65246/wedfzg15
<![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[The Influence of Work-Life Balance and Self-Regulation on Job Performance of Gen Z in the Creative Industry in Bima City ]]>
<![CDATA[Mawar Hidayanti]]>;
<![CDATA[Ovriyadin]]>;
<![CDATA[Juwani]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 1 (2025): April 2025 ]]>
Publisher : <![CDATA[www.amertainstitute.com ]]>
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DOI: 10.65246/g04k9736
<![CDATA[This study aims to analyze the influence of Work-Life Balance and Self-Regulation on the Job Performance of Generation Z employees working in the creative industry in Bima City. Generation Z is known for its unique characteristics, including a strong appreciation for flexible work arrangements, life balance, and the ability to manage oneself independently. This research employs a quantitative approach using the explanatory survey method. Data were collected purposively from respondents aged 18–28 years who had been working for at least six months in the creative industry. The data were gathered through questionnaires and analyzed using multiple linear regression analysis. The results indicate that both Work-Life Balance and Self-Regulation significantly influence Job Performance, both partially and simultaneously. These findings highlight the importance of maintaining a balance between work and personal life, as well as the role of self-regulation in enhancing the job performance of Generation Z. This study is expected to serve as a reference for managers, young employees, and policymakers in developing strategies to improve performance in the creative economy sector.]]>
<![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. 1 (2025): April 2025 ]]>
Publisher : <![CDATA[www.amertainstitute.com ]]>
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DOI: 10.65246/x63h7c65
<![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[The Influence of Competency on the Performance of Civil Servants at the Makassar City Regional Civil Service Agency ]]>
<![CDATA[Rahmadani]]>;
<![CDATA[Ilham A. Fattah]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 1 (2025): April 2025 ]]>
Publisher : <![CDATA[www.amertainstitute.com ]]>
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DOI: 10.65246/pvey3008
<![CDATA[This study was conducted at the Regional Civil Service Agency (Badan Kepegawaian Daerah) of Makassar City, located at Jalan Jenderal Ahmad Yani No. 2, Makassar, South Sulawesi Province, Indonesia. The research was carried out over a two-month period, from January to February 2016, consisting of one month dedicated to data collection and one month for data processing and analysis. The purpose of this study was to analyze and evaluate the condition and performance of civil servants (PNS) at the Makassar City Regional Civil Service Agency, particularly in relation to various administrative and human resource management aspects. The research population included all civil servants employed at the agency in the year 2015. A total population sampling technique was employed, involving all 44 civil servants as the research respondents. The method applied in this study was a descriptive quantitative approach, supported by primary data collected through questionnaires and documentation techniques. Data were analyzed using statistical methods to provide an objective description of the characteristics and performance of the respondents. The findings of this study are expected to contribute valuable insights regarding the management of human resources within regional government institutions, particularly in improving the effectiveness and efficiency of civil service performance. Furthermore, the results may serve as a reference for policymakers in formulating strategies related to employee development and organizational improvement. This research also emphasizes the importance of data-driven decision-making processes in enhancing public service quality at the local government level.]]>
<![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. 1 (2025): April 2025 ]]>
Publisher : <![CDATA[www.amertainstitute.com ]]>
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DOI: 10.65246/7q122g89
<![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[Digital Transformation and Inclusive Growth in Developing Economies: Lessons from Burundi and Haiti ]]>
<![CDATA[Jean-Baptiste Innocent Nyangoma]]>;
<![CDATA[Frantz Jacques Louis]]>;
<![CDATA[Rakesh Kumar Sharma]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025 ]]>
Publisher : <![CDATA[Yayasan Amerta Insan Unggul ]]>
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DOI: 10.65246/0peq6v52
<![CDATA[This study explores the nexus between digital transformation and inclusive growth in developing economies, with a specific focus on Burundi and Haiti. The research aims to analyze how digital innovation fosters economic inclusion, institutional strengthening, and sustainable development in fragile contexts. Employing a mixed-method approach that integrates secondary data analysis, policy document review, and semi-structured expert interviews, the study investigates the socio-economic implications of digitalization in key sectors, including finance, education, and governance. The findings reveal that digital transformation significantly contributes to inclusive economic growth by promoting access to financial services, supporting entrepreneurship, and enhancing public service delivery. However, these benefits remain unevenly distributed due to challenges such as inadequate ICT infrastructure, governance weaknesses, and low levels of digital literacy. In Burundi, connectivity gaps limit rural participation in the digital economy, while in Haiti, political instability and institutional fragmentation hinder the long-term sustainability of digital initiatives. The study concludes that digital transformation can serve as a catalyst for inclusive development when accompanied by strong institutional frameworks, targeted investments in digital infrastructure, and comprehensive capacity-building programs. This research enriches the academic discourse on digital inclusion in low-income economies and provides actionable insights for policymakers seeking to integrate digital strategies into equitable growth agendas.]]>
<![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 ]]>
Publisher : <![CDATA[Yayasan Amerta Insan Unggul ]]>
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DOI: 10.65246/5k5xj226
<![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.]]>
<![CDATA[Counseling Entrepreneurship Based on Technology for Beginners at SMAN 7 Kepulauan Selayar ]]>
<![CDATA[Sukarman]]>;
<![CDATA[Agustini]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025 ]]>
Publisher : <![CDATA[Yayasan Amerta Insan Unggul ]]>
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DOI: 10.65246/m2ht6w11
<![CDATA[This study aims to explore the implementation and effectiveness of technology-based entrepreneurship counseling for beginner-level students at SMAN 7 Kepulauan Selayar. The counseling program was designed using an interactive and participatory approach to improve students' understanding, interest, and readiness in initiating digital-based business ventures. The research employed a descriptive qualitative method involving 50 students, with data collected through observation, open interviews, documentation, and pre-post tests. The counseling activities included modules on formulating business ideas, simple business planning, digital marketing strategies, technology risk management, and ethical aspects of digital entrepreneurship. Findings indicate that 85% of participants improved their conceptual understanding, and 70% successfully developed simple business plans, while most showed significant enthusiasm in digital marketing practices. SWOT analysis revealed that while the content was accessible and well-received, challenges such as unequal access to digital devices persisted. Evaluation results further showed that 92% of participants were satisfied with the program, and 80% expressed interest in continuing to more advanced stages. This study underscores the importance of integrating technology in entrepreneurship education to build digital business competencies among youth. It recommends extending the training duration, involving local business practitioners, and forming school-based digital entrepreneur communities. Overall, the program proved effective in enhancing entrepreneurial knowledge, skills, and confidence, while fostering innovation and contributing to the local entrepreneurial ecosystem. The findings highlight the need for continuous support and structured follow-up to ensure sustainable impact.]]>
