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
Performance of Volunteer Firefighters at the Nunukan Regency Fire Management and Rescue Service
Aristra Pratama Sanmigo;
Abdul Samad;
Mujahid
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025
Publisher : Yayasan Amerta Insan Unggul
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DOI: 10.65246/9zv70d73
This research aims to analyze the performance and factors hindering the performance of volunteer firefighters at the Fire and Rescue Service of Nunukan Regency, as well as to identify solutions to overcome these obstacles. This research uses a qualitative method with a descriptive approach. Data were collected through in-depth interviews with five key informants, namely the Volunteer Coordinator, Firefighting Volunteers, community members involved in empowerment programs, and fire victims. The results of the study show that firefighting volunteers demonstrate a high level of dedication in responding to fires, especially in remote areas. They play a crucial role in reducing the impact of fires by providing quick responses and extinguishing the fire before the official firefighting team arrives. However, the main challenges they face are the limited equipment and lack of advanced training to handle large and complex fires. Coordination with the Fire Department and other related agencies is generally good, although there are some communication barriers that need improvement. Overall, while the volunteers show good performance, improving training, equipment, and coordination will further enhance their effectiveness in firefighting efforts
The Influence of Transformational Leadership Style and Work Culture on Employee Performance Mediated by Pancasila Discipline Attitude at SMK Angkasa 1 Jakarta
Jandris Slamat Tambatua;
Besar Agung Martono
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025
Publisher : Yayasan Amerta Insan Unggul
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DOI: 10.65246/jwsa1r40
This study investigates the influence of transformational leadership and work culture on employee performance, with Pancasila disciplinary attitude as a mediating variable at SMK Angkasa 1 Jakarta. Using a quantitative survey approach, data were collected from 47 employees through questionnaires and analyzed using Partial Least Squares (PLS) via Smart PLS 4. The analysis included validity, reliability, and hypothesis testing. The findings reveal that transformational leadership and work culture do not directly influence employee performance. However, Pancasila disciplinary attitude positively and significantly affects performance. While transformational leadership does not significantly affect disciplinary attitude, work culture does. Furthermore, work culture indirectly improves employee performance through Pancasila discipline, while transformational leadership does not. These results suggest that strengthening a work culture aligned with Pancasila values—such as mutual cooperation and responsibility—is essential. Managerial recommendations include promoting a supportive culture, implementing fair discipline systems, modeling good behavior, encouraging active participation, and providing ongoing training and communication. This approach can enhance employee responsibility and performance within the school environment.