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[The Role of Regional Taxes and Regional Levies on Original Regional Income (PAD) in Majene Regency ]]>
<![CDATA[Aldi]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 2 No. 1 (2022): April 2022 ]]>
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<![CDATA[This study investigates the role of local taxes and regional levies in Majene Regency's local revenue. Utilizing qualitative methods, including literature study, observation, interview, and documentation, the research aims to shed light on the effectiveness and stability of local revenue (PAD) influenced by local taxes and regional levies. The findings reveal that the optimization of local taxes and regional levies remains a challenge, leading to fluctuating local revenue in Majene Regency, particularly during certain periods such as holidays. Despite the broad authority granted to regional governments, effective management and utilization of local revenue sources are crucial for supporting regional autonomy and development. Through interviews and data analysis, it becomes evident that while regional levies contribute significantly to local revenue, there are obstacles in their management, including insufficient personnel and public awareness. Furthermore, challenges such as economic conditions and payment trends affect local tax revenue. The study concludes with recommendations for improving revenue management, including exploring tourism potential, enhancing taxpayer data collection, conducting further research on different tax types, and fostering public compliance with tax obligations. By addressing these recommendations, Majene Regency can enhance its local revenue and support regional development effectively.]]>
<![CDATA[Tax Governance in the NFT Ecosystem and Metaverse ]]>
<![CDATA[Nur Sandi Marsuni]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 2 No. 1 (2022): April 2022 ]]>
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<![CDATA[Background:Metaverse, popular since 2020, blurs the lines between the real and virtual worlds. Transactions in the metaverse involve Augmented Reality (AR), Virtual Reality (VR), and virtual currency, creating new needs for tax policies. Currently, tax regulations only cover crypto payments, not comprehensively covering all transactions in the metaverse. Objective: This research aims to formulate a tax policy model for the entire series of transactions in the metaverse, including Non-Fungible Tokens (NFT). Method: This research uses the Systematic Literature Review (SLR) method, reviewing various literature sources and related regulations to formulate a tax imposition model for metaverse transactions. Results: The research found that the metaverse involves complex interactions and transactions between subjects, objects, and payment media. Currently, only crypto assets have tax regulations through PMK No. 68/PMK.03/2022. NFTs, which have nonfungible characteristics, are interchangeable with cryptocurrencies, and NFT transactions may be taxed similarly to cryptoassets. Conclusion: Taxation of NFTs in the metaverse can be carried out on transactions that produce commodity flows as a payment medium. Tax rates follow real-world regulations tailored to the NFT object. In buying and selling NFTs there is a 0.1% PPh, in exchange there is a 5% PPh and 11% VAT, and in rentals there is a 2% or 10% PPh depending on the type of asset. This research is limited to existing literature and regulations, with the implication of the need to identify potential further tax policies on crypto assets and the metaverse.]]>
<![CDATA[The Influence of Individual Morality and Internal Control on the Tendency of Academic Fraud in Unismuh Makassar Students (At Muhammadiyah University of Makassar) ]]>
<![CDATA[Saipul Wahyu]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 2 No. 2 (2022): October 2022 ]]>
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<![CDATA[This study aims to analyze the influence of individual morality and internal control on the tendency of fraud occurrence at Muhammadiyah University Makassar. Individual morality and internal control are crucial factors in maintaining organizational integrity and credibility. This research employs a quantitative analysis method by collecting data through questionnaires distributed to staff and employees at the university. The collected data is analyzed using regression techniques to measure the relationship between individual morality, internal control, and the tendency of fraud occurrence. The results of this study are expected to provide insights into how individual morality and internal control play a role in preventing potential fraud within the university environment. These findings have important implications for policy planning and fraud prevention strategies in university and similar organizational settings]]>
<![CDATA[Distribution and Utilization Management Zis (Zakat, Infaq and Alms) Based on Asnaf at Baznas Bulukumba Regency ]]>
<![CDATA[Wilda, Syahdatul]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 2 No. 2 (2022): October 2022 ]]>
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<![CDATA[This research is a type of qualitative research with the aim of knowing the Management of Distribution and Utilization of ZIS (zakat, infaq and alms) based on Asnaf at BAZNAS Bulukumba Regency. The data obtained was the result of interviews from WK II in the distribution sector and four BAZNAS Bulukumba Regency staff which were shared and related to the problem studied. In this research, the data sources used in data collection include primary data and secondary data. The data collection methods used in this research are observation, interviews and documentation. There are two issues studied in writing this thesis, namely: (1) how to manage the distribution and utilization of ZIS based on ASNAF at BAZNAS Bulukumba Regency, (2) what factors hinder the distribution and utilization of ZIS based on ASNAF at BAZNAS Bulukumba Regency. From the results of this research it can be concluded that: 1) management of the distribution and utilization of ZIS based on ASNAF has been implemented quite well. This is proven by the running of management functions, namely planning, organizing, implementing and supervising, although at the organizing stage it has not yet been implemented optimally. This happens because limited human resources, especially in the areas of distribution and utilization. The distribution and utilization of ZIS cannot yet be distributed to all asnaf because there is no asnaf riqab in Bulukumba Regency. (2) factors inhibiting the distribution and utilization of ZIS based on asnaf, apart from the wide reach in Bulukumba Regency, also at the assessment stage the community is not open to the assets they own, limited human resources are also an obstacle to the distribution and utilization of ZIS which of course the staff will be overwhelmed in distributing ZIS.]]>
<![CDATA[The Influence of Liquidity, Profitability, and Solavability on Share Prices in Registered Banking Companies On the Indonesian Stock Exchange ]]>
<![CDATA[Tiara]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 2 No. 2 (2022): October 2022 ]]>
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<![CDATA[This research delves into the relationship between Liquidity, Profitability, Solvency, and Stock Prices. Conducted through descriptive quantitative methods, the study examines financial statements from banking companies listed on the Indonesia Stock Exchange from 2018 to 2020. The findings reveal compelling insights: liquidity exhibits a positive and statistically significant impact on stock prices, indicating that investors favor stocks of companies with higher liquidity. Similarly, profitability emerges as a key driver, with a positive and significant influence on stock prices. This suggests that investors are attracted to banks with strong profitability prospects. Interestingly, solvency demonstrates a negative and significant effect on stock prices. This implies that while solvency is essential for financial stability, investors may prioritize other factors such as liquidity and profitability when assessing stock value. Moreover, when considered together, liquidity, profitability, and solvency collectively influence stock prices, emphasizing the multifaceted nature of stock valuation. These findings offer valuable insights for investors navigating the banking sector. By understanding the nuanced interplay between liquidity, profitability, solvency, and stock prices, investors can make more informed decisions. For instance, investors may prioritize banks with robust liquidity and profitability metrics while being mindful of solvency considerations. Overall, this study provides practical implications for investors seeking to optimize their investment strategies within the banking industry.]]>
<![CDATA[Tax Strategy to Encourage MSME Growth: Analysis of Effectiveness and Constraints ]]>
<![CDATA[Nur Sandi Marsuni]]>;
<![CDATA[Mutahira Nur Insirat]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 2 No. 2 (2022): October 2022 ]]>
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<![CDATA[Background: The COVID-19 pandemic significantly impacted Indonesia's economic growth, particularly affecting Micro, Small, and Medium Enterprises (MSMEs), which contributed significantly to the national GDP and non-oil exports. The prolonged enforcement of community activity restrictions (PPKM) limited physical sales channels, pushing MSMEs towards online platforms, albeit with varying success due to limited digital business knowledge among MSME owners. Objective: This study aims to analyze the effectiveness of tax incentives in sustaining MSME businesses during the pandemic and evaluate the challenges faced by MSMEs in using these incentives. Method: A qualitative descriptive approach using literature review was employed. Data sources include scholarly articles, government publications, and reports from relevant institutions such as the Ministry of Cooperatives and SMEs and the National Development Planning Agency (Bappenas). Results: Tax incentives, including reduced rates of Value Added Tax (VAT) and Income Tax (PPh), were introduced by the government to alleviate the financial burden on MSMEs and stimulate economic recovery. However, the effectiveness varies due to limited understanding and awareness among MSME owners about tax regulations and incentives. Many MSMEs struggled to meet the eligibility criteria or faced challenges in accessing the benefits. Conclusion: Despite government efforts to support MSMEs through tax incentives during the pandemic, significant barriers such as lack of awareness, complex eligibility requirements, and inadequate dissemination of information hindered their effective utilization. Continuous efforts are needed to increase awareness, simplify procedures, and ensure equitable access to tax incentives for sustainable MSME development.]]>
<![CDATA[Revenue Budget Management Analysis and Village Shopping In Binuang Village Kec. Balusu District. Barru ]]>
<![CDATA[Haerani Kahar]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 3 No. 1 (2023): April 2023 ]]>
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<![CDATA[This research aims to investigate the management practices of Village Revenue and Expenditure Budget Financial Reports (APBDes) in Binuang Village, Balusu District, Barru Regency. The method used is a qualitative analysis method, which allows researchers to understand in depth the APBDes management practices and the qualitative aspects involved. The research results show that APBDes management in Binuang Village is based on the principle of transparency. This is reflected in the use of billboards or transparency boards, which provide detailed information regarding income, expenditure and financing listed in the APBDes. The existence of billboards or transparency boards helps the community to clearly understand the allocation of funds used by the village government. Apart from that, the research results also show that APBDes management practices in Binuang Village follow the principle of accountability. The reporting process for accountability in managing fund allocation is carried out regularly and in accordance with existing regulations. This shows that the village government is responsible for ensuring that the allocated funds are used appropriately and efficiently according to the needs and interests of the community. Thus, this research makes an important contribution to understanding APBDes management practices at the village level. These findings can be a basis for increasing transparency, accountability and efficiency in APBDes management in various other villages. Apart from that, this research also provides valuable information for local governments and other stakeholders to develop better policies in managing the APBDes to improve community welfare at the local level.]]>
<![CDATA[The Influence of Product Quality, Service Quality and Price on Customer Satisfaction at the Pattallassang Motor Workshop in Takalar Regency ]]>
<![CDATA[Abd Rahim]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 3 No. 1 (2023): April 2023 ]]>
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<![CDATA[This research aims to examine the influence of product quality, service quality and price on customer satisfaction at the Pattallassang Motor repair shop. The population in this study are all people who own motorbikes. Using the Maholtra formula, the sample size was determined as 140 respondents. The type of data used is descriptive quantitative obtained from questionnaires distributed to respondents. The research results show that product quality and service quality have a positive and significant influence on customer satisfaction. This indicates that customers tend to be satisfied with the products and services provided by the Pattallassang Motor repair shop. However, price does not have a positive and significant effect on customer satisfaction. This shows that price is not the main factor influencing customer satisfaction at the workshop. Statistical analysis uses the SPSS version 25 application to test the influence of these variables. The results confirm that product quality and service quality have a significant impact in increasing customer satisfaction, while price does not have a significant impact in this regard.]]>
<![CDATA[The Influence of Transformational Leadership Style and Competence on Employee Performance At the Secretariat of the Regional People's Representative Council of Selayar Islands Regency ]]>
<![CDATA[Andi Marina]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 3 No. 1 (2023): April 2023 ]]>
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<![CDATA[This research aims to determine the influence of transformational leadership style and competency on employee performance. The research used a quantitative type approach. The data processed is the result of respondents' interpretation from employees of the Selayar Islands Regency Regional People's Representative Council Secretariat. The data collection methods used in this research are observation, questionnaires and documentation. The population and sample used in this research were 94 respondents. The results of this research show that the Transformational Leadership Style has a positive and significant effect on Employee Performance at the Selayar Islands Regency DPRD Secretariat as evidenced by the results of data processing, where the calculated t value is 4,341 > the T table value is 1.98667 and the significance value is 0.000 < 0.05. And competency has a positive and significant effect on employee performance at the Selayar Islands Regency DPRD Secretariat as evidenced by the results of data processing, where the calculated t value is 4,333 > t table value of 1.98667 and the significance value is 0.000 < 0.05.]]>
<![CDATA[Effectiveness of the Use of Information Technology in Public Services at the Timampu Village Office, Towuti District, East Luwu Regency ]]>
<![CDATA[Ardiana Suwardi]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 3 No. 1 (2023): April 2023 ]]>
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<![CDATA[The type of research used in this study is a type of qualitative research, the type of data used in this study is primary data and secondary data. The techniques used in this study are as follows: Observation, Interview, Documentation Data analysis techniques in this study are: Triangulation , data reduction, data presentation, conclusion The results of this study indicate the effectiveness of using information technology in public services at the Timampu village office, Towuti sub-district, East Lueu district, has not used special technology in carrying out public services, however, the village government has utilized social media technology such as WA, Facebook and Twitter in providing services to the community because basically social media that are generally known and widely used by the community such as social media WA, Facebook and Twitter and on the other hand the government utilizes several social media so that it is easier for the community to manage the Timampu village office and this shows the effectiveness of the use of information technology in public services in the timampu village office, east luwu district, in terms of service, it is more effective and efficient because the local government utilizes social media, which is easy for the community to use]]>
