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[The Influence of Transparency and Accountability on Parental Trust and Its Impact on Parental Loyalty of Students of Shidqia Islamic School Jatisari Middle School, Jatiasih, Bekasi City ]]>
<![CDATA[Muhammad Taufik]]>;
<![CDATA[Heru Mulyanto]]>
<![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/hz8hd340
<![CDATA[Education is an important element in developing quality human resources. In the formal education system, schools not only function as a place of learning but also as an institution that builds collaboration between students, teachers, and parents. The success of an educational institution is not only determined by the academic achievements of students, but also by the harmonious relationship between the institution and its stakeholders, especially parents. Parents' trust and loyalty to educational institutions are important keys in creating productive relationships and supporting the sustainability and development of schools. This study aims to analyze the effect of openness and accountability on parental trust and its impact on parental loyalty. This study was conducted at SMP Shidqia Islamic School, located at Jl. Suryadharma No. 1A, Aerospace Earth Permai Housing, Jatisari , Jatiasih , Bekasi City. The approach used in this study was quantitative, with a data collection method through distributing questionnaires to 87 parents using a simple random sampling technique. The data obtained were analyzed using descriptive statistical techniques to provide an overview of the research variables, as well as the Structural Equation Modeling (SEM) method with the Partial Least Squares (PLS) approach. Data analysis was conducted using SmartPLS software with three main stages, namely evaluation of the measurement model (outer model), evaluation of the structural model (inner model), and hypothesis testing to identify direct and indirect influences, including the role of mediating variables. The results of this study indicate that openness and accountability each have a positive and significant effect on the trust and loyalty of parents of students. In addition, parental trust also has a positive and significant effect on the loyalty of parents of students. However, the variable of parental trust does not act as a mediator in the relationship between openness and accountability on the loyalty of parents of students at SMP Shidqia Islamic School. Overall, the independent variables in this study are able to explain the dependent variable by 68.2%.]]>
<![CDATA[The Effect of Manager's Emotional Support and Procedural Justice on Employee Performance Mediated by Work Engagement PT. Nassaba Lacuna Brilliant Depok City ]]>
<![CDATA[Mirza Zulmi]]>;
<![CDATA[Besar Agung Martono]]>
<![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: 10.65246/24h78r49
<![CDATA[This study examines the influence of managerial emotional support and procedural justice on employee performance, with work engagement as a mediating variable at PT. Nassaba Lacuna Brilliant. The research was driven by concerns over declining employee performance due to lack of compliance, low involvement, and insufficient managerial support. Using a quantitative approach, data were collected via questionnaires employing a 1–10 Likert scale from employees selected with a 5% margin of error. The data were analyzed using multiple linear regression and hypothesis testing (t-test and F-test) with SPSS version 30. The results show that emotional support from managers significantly influences work engagement (β = 0.001), but does not directly or indirectly affect employee performance (direct β = 0.276; indirect β = 0.107). This suggests that emotional support alone is insufficient to enhance performance. In contrast, procedural justice significantly impacts both work engagement (β = 0.003) and employee performance, with a stronger direct effect (β = 0.380) compared to indirect (β = 0.092). However, work engagement does not significantly affect employee performance (β = 0.075) and thus does not function as a mediating variable. In conclusion, procedural justice directly enhances employee performance, while work engagement does not mediate the relationship in this model.]]>
<![CDATA[Analysis of Organizational Culture, Job Satisfaction and Leadership Style on Employee Performance with Organizational Commitment as an Intervening Variable ]]>
<![CDATA[Harnadi]]>;
<![CDATA[Suyanto]]>;
<![CDATA[Indri Astuti]]>
<![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/pcae2h80
<![CDATA[This study investigates the impact of organizational culture, job satisfaction, and leadership style on employee performance, with organizational commitment as a mediating variable at PT. Smart Elang Felindo. Motivated by the company’s need to enhance employee performance, the research emphasizes strengthening organizational commitment as a key strategy. Using a quantitative method and Structural Equation Modeling with SmartPLS, data were collected from 92 employees with at least three years of service, selected through proportionate stratified random sampling. Questionnaires assessed organizational culture, job satisfaction, leadership style, commitment, and performance, with performance evaluations completed by branch heads to ensure objectivity. The findings reveal that organizational culture, job satisfaction, and leadership style significantly and positively influence organizational commitment, which in turn significantly affects employee performance. Furthermore, these three variables also indirectly impact performance through organizational commitment. The study highlights the strategic role of commitment in translating internal organizational factors into improved employee outcomes. By involving experienced employees and using 18 measurement indicators, the study offers practical recommendations for human resource management to enhance sustainable performance.]]>
<![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 ]]>
Publisher : <![CDATA[Yayasan Amerta Insan Unggul ]]>
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DOI: 10.65246/4gyzct52
<![CDATA[This study examines the role of Village Funds in supporting farmers’ resilience to climate change and its implications for agricultural income using a social and cultural lens. Climate change has led to declining productivity, unstable harvest patterns, and reduced income for rural farming communities. Village Funds, as mandated through the State Budget (APBN), are designed to strengthen village development and community welfare, including climate adaptation efforts. This qualitative descriptive research was conducted in Kayu Jati Village, Ongka Malino Subdistrict, Parigi Moutong Regency, where the majority of residents depend on agriculture. Data were collected through interviews, field observations, and documentation involving farmers as key informants and village officials responsible for budget management. The study adopts Legitimacy Theory to explain how village governments justify fund allocation decisions in response to environmental and socio-cultural pressures. Findings indicate that Village Fund allocations for agriculture increased significantly between 2023 and 2024, reflecting a strategic shift toward climate-responsive programs. These programs include the construction and maintenance of farm access roads, provision of improved seeds and fertilizers, and farmer education on land use. The support of Gapoktan as a social institution also strengthens coordination and communication between farmers and the village government. Overall, Village Funds contribute positively to reducing farmers’ production costs, stabilizing income, and enhancing adaptive capacity to climate variability. The study highlights the importance of integrating climate accounting principles into village financial management to ensure sustainable agricultural development]]>
<![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 ]]>
Publisher : <![CDATA[Yayasan Amerta Insan Unggul ]]>
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DOI: 10.65246/rtng1h12
<![CDATA[This study investigates the effect of management changes, audit fees, and percentage changes in return on assets (ROA) on auditor switching in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2024 period. Auditor switching is a strategic decision that may be influenced by both internal corporate factors and regulatory requirements. Using a quantitative verification approach, the study analyzes 70 firm-year observations selected through purposive sampling. Logistic regression analysis was employed to examine whether the three independent variables significantly affect the likelihood of voluntary auditor switching. The empirical results show that management changes, audit fees, and ROA percentage changes do not have a statistically significant effect on auditor switching. These findings indicate that internal managerial or financial fluctuations are not sufficient reasons for banking companies to replace their auditors. The tendency of the banking sector to maintain auditor continuity is closely associated with strict regulations, long-term audit engagement practices, and the industry’s need to uphold credibility, transparency, and stakeholder trust. This study contributes to existing literature by providing evidence that factors influencing auditor switching may be industry-specific, particularly in regulated sectors such as banking. Future research is recommended to incorporate additional variables such as audit tenure, auditor reputation, ownership structure, corporate governance, and financial distress, as well as to compare auditor switching behavior across multiple industries or jurisdictions.]]>
<![CDATA[The Effect of Accounting Information Systems and Work Environment on Employee Performance at the Department of Marine and Fisheries of Central SulawesiProvince 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[Yayasan Amerta Insan Unggul ]]>
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DOI: 10.65246/aba1a639
<![CDATA[This study examines the effect of Accounting Information Systems (AIS) and the Work Environment on Employee Performance at the Department of Marine and Fisheries of Central Sulawesi Province in Palu City. The research aims to determine whether AIS and the Work Environment, both individually and simultaneously, contribute to variations in employee performance within a public-sector organization. A quantitative approach was employed using a survey method, and data were collected through structured questionnaires distributed to 40 employees selected using purposive sampling. The instrument passed validity and reliability tests, and the data were analyzed using multiple linear regression supported by classical assumption testing. The results reveal that AIS and the Work Environment simultaneously have a significant influence on Employee Performance, indicating that both factors together play a meaningful role in improving performance. However, partial testing shows that AIS has a strong and significant effect on employee performance, demonstrating its essential role in enhancing accuracy, efficiency, and decision-making quality in government operations. Conversely, the Work Environment does not have a significant partial effect, suggesting that existing environmental conditions—although generally conducive—are not sufficiently influential to generate measurable performance changes. These findings highlight the strategic importance of strengthening information system quality and employee capability in system utilization, while improvements to the work environment may require broader structural adjustments to produce significant outcomes.]]>
<![CDATA[Community Empowerment Based on Creative Economy in Processing Palm Sap into Palm Sugar Through Home Industry ]]>
<![CDATA[Faridawati]]>;
<![CDATA[Edi Jusriadi]]>;
<![CDATA[Buyung Romadhani]]>
<![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: 10.65246/422xnk19
<![CDATA[This study aims to identify the potential of human resources in an effort to develop and empower the home industry group processing palm sugar into ant sugar based on a creative economy. This type of research is qualitative, with data collection techniques using interviews with 20 informants from elements of the home industry group, village and sub-district governments, the BUMDes as a companion. The data analysis technique used triangulation starting from data reduction, presentation, and drawing conclusions. The results of the study found that: 1) The potential of human resources for the home industry group from the aspect of quantity was adequate, but the quality aspect of education was not adequate with an average education level of elementary school (SD), 2 ) Efforts to develop human resources for the home industry group were carried out through training and mentoring carried out by the Village government and BUMDes, and 3) empowerment of the home industry fostered group for palm sugar processing in Pattalassang District, Gowa Regency, has not been optimal, because there is still a lack of knowledge and life skills in conducting business innovations, home industry groups are more likely to sell in the form of palm wine or palm wine. processed into alcoholic wine because it makes money faster.]]>
<![CDATA[Effect of Financial Staff Competence and Arkas Use on BOS Reporting Timeliness with Leadership as Moderator ]]>
<![CDATA[Endang]]>
<![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/efh8ev49
<![CDATA[This study aims to investigate the influence of financial staff competency and the utilization of the ARKAS application on the timeliness of reporting School Operational Assistance (BOS) funds, as well as to examine the moderating role of leadership within vocational schools under the Gunung Putri Regional Coordination, Bogor Regency. Timely reporting of BOS funds is a critical component of school financial accountability and is strongly affected by internal organizational factors, including human resource capabilities and the effectiveness of information technology use. Employing a quantitative research design with a survey approach, data were collected through structured questionnaires administered to financial staff working in the selected schools. The data were analyzed using moderated regression analysis (MRA) supported by SPSS software to assess both direct and moderating effects. The findings reveal that financial staff competency and the utilization of the ARKAS application each exert a positive and significant effect on the timeliness of BOS fund reporting. Furthermore, leadership is found to strengthen the relationship between both independent variables and the dependent variable, indicating its critical role in enhancing reporting performance. This study contributes to the understanding of effective BOS fund management at the school level by highlighting the importance of developing human resource competencies, optimizing technology-based financial applications, and reinforcing leadership practices. The implications of this study emphasize the need for schools to invest in capacity building and digital system integration to improve reporting accuracy, transparency, and accountability.]]>
<![CDATA[The Influence of Profitability, Intellectual Capital, and Investment Decisions on Company Value with Company Size as a Moderating Variable ]]>
<![CDATA[Yuyun Yunaningsih]]>;
<![CDATA[Susanti Widhiastuti]]>
<![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/djagqh03
<![CDATA[This study investigates the influence of profitability, intellectual capital, and investment decisions on firm value, with firm size as a moderating variable, in property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. Using a quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM) via WarpPLS 8.0, the study analyzes secondary data from 45 firms. The results indicate that profitability and intellectual capital have a significant positive effect on firm value. In contrast, investment decisions exhibit a negative but statistically insignificant effect. Furthermore, firm size significantly moderates the relationship between the three independent variables and firm value, strengthening the influence of profitability, intellectual capital, and investment decisions. These findings support the signaling theory and resource-based theory, emphasizing the strategic importance of profitability and intangible assets in enhancing firm value. The study contributes to the literature by providing empirical evidence on the role of firm size as a moderator in the Indonesian property sector. Recommendations are proposed for managerial decision-making, particularly in optimizing profitability, intellectual capital management, and investment strategies.]]>
<![CDATA[The Influence of Internal Factors and Customer Relations on the Success of Big Data and AI Projects with Moderating Government Regulations at PT. Dua Empat Tujuh ]]>
<![CDATA[Bagus Rully Muttaqien]]>;
<![CDATA[Slamet Ahmadi]]>
<![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: 10.65246/6ge58479
<![CDATA[This study aims to evaluate the effectiveness of government regulations in supporting product innovation strategies, human resource management, and data protection in the context of digital transformation based on artificial intelligence (AI) and big data technology. This study was conducted using a literature study approach, referring to various academic sources including strategic management textbooks, innovation, marketing, and the latest journal articles that discuss the relationship between government policies and organizational performance. The results of the study indicate that government regulations can provide constructive direction and limitations on the application of technology, but also have the potential to hinder organizational agility if not balanced with adaptive strategies. In this context, the company's ability to manage human resources, build ethical customer relationships, and encourage innovation that complies with regulations is the key to success. This study emphasizes the importance of integration between regulatory compliance and strategic flexibility in developing sustainable and competitive business models in the digital era.]]>
