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 Effect of Tax Incentives and Tax Education on MSME Taxpayer Compliance During The Covid-19 Pandemic ]]>
<![CDATA[Nur Sandi Marsuni]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 3 No. 1 (2023): April 2023 ]]>
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DOI: 10.65246/
<![CDATA[Background: Micro, Small and Medium Enterprises (MSMEs) play a crucial role in the Indonesian economy by making a significant contribution to local and national economic growth. However, the main challenge facing MSMEs is low levels of tax compliance, which can hinder the government's ability to provide public services and infrastructure. Objective: This research aims to investigate the influence of tax awareness and tax socialization on taxpayer compliance in MSMEs. The main focus is to provide an in-depth understanding of the factors that influence tax compliance among MSMEs. Method: This research uses a literature study approach by collecting data from various sources such as books, journals and scientific articles that are relevant to the research topic. The analysis was carried out to identify main findings related to tax awareness, tax socialization, and tax compliance of MSME actors. Results: From the research results, it was found that tax awareness and tax socialization have a significant influence on the level of tax compliance of MSME actors. Effective tax outreach and increasing tax awareness can increase the willingness of MSMEs to fulfill their tax obligations better. Conclusion: This article concludes that the government needs to increase tax outreach efforts and tax awareness education among MSMEs as a strategy to increase tax compliance. These steps are expected to help overcome persistent tax compliance challenges in the MSME sector, which in turn will support sustainable economic growth and equitable economic development throughout Indonesia. Thus, this research makes an important contribution in understanding the dynamics of taxation in the MSME sector and provides a basis for more effective public policy in supporting the development of MSMEs in Indonesia.]]>
<![CDATA[The Influence of the Quality of Financial Reports on Investment Efficiency with Litigation Risk as a Moderating Variable (Empirical Study of Manufacturing Companies in Bei 2018-2022) ]]>
<![CDATA[Ayu Febrianggi]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 3 No. 2 (2023): October 2023 ]]>
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<![CDATA[This study aims to examine the effect of the independent variables: the quality of financial reports (X) on investment efficiency (Y) with litigation risk as a moderating variable (Z) in manufacturing companies listed on the Indonesia Stock Exchange. The research method used is a quantitative method with an explanatory research approach. The population in this study is 193 companies' financial report data from manufacturing companies listed on the IDX for 2018-2022. The data collection technique in this study used a purposive sampling technique and produced a sample of 39 manufacturing companies listed on the IDX for 5 years. Data analysis techniques were processed using IBM SPSS Statistics. The results of this research indicate that the financial report quality variable has no effect on investment efficiency. Meanwhile, the litigation risk variable is able to moderate the relationship between the quality of financial reports and investment efficiency.]]>
<![CDATA[The Influence of Discipline, Loyalty and Leadership on Work Productivity at the Secretariat of the Regional People's Representative Council of Selayar Islands Regency ]]>
<![CDATA[Lidya Ariani]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 3 No. 2 (2023): October 2023 ]]>
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<![CDATA[This study aims to examine the influence of discipline, loyalty and leadership on work productivity at the Secretariat of the Regional People's Representative Council of the Selayar Islands Regency. This study uses primary data sources in which researchers conduct research by distributing questionnaires to 94 respondents at the Secretariat of the Regional House of Representatives of the Selayar Islands Regency. The results of the study show that there is a positive and significant influence of discipline, loyalty and leadership on work productivity. This is evidenced by the results of the test carried out by the t test by looking at the significant value of t count of 0.000 < from the significant level (0.000 < 0.05). Based on the results of the t test that has been carried out on the discipline variable (X1) on work productivity (Y) a value of 0.048 < 0.05 is obtained, besides that it is known that the significant value of X1 to Y is 0.250. Based on the results of the t-test that has been carried out on the loyalty variable (X2) on work productivity (Y) the value is 0.039 <0.05, besides that it is known that the significant value of X2 to Y is 0.313. And the results of the t test that has been carried out on the leadership variable (X3) on work productivity (Y) obtained a value of 0.000 <0.05 besides that it is known that the significant value of X3 to Y is 0.487. So it can be concluded that the variables of discipline, loyalty and leadership have a positive and significant effect on work productivity at the Secretariat of the Regional People's Representative Council of the Selayar Islands Regency.]]>
<![CDATA[The Influence of Trust and Satisfaction on Customer Loyalty of School Bus Transportation Users in Bantaeng Regency ]]>
<![CDATA[Dian Muhammad Rudi]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 3 No. 2 (2023): October 2023 ]]>
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<![CDATA[The research conducted aimed to explore strategies for enhancing customer loyalty among school bus transportation users in Bantaeng Regency. Employing a quantitative approach, the study involved 90 respondents as its sample size. Data were gathered through the administration of questionnaires, a common method in survey-based research. Subsequently, the data underwent analysis utilizing multiple linear regression tests to ascertain patterns and relationships. The findings of the study revealed several key insights. Firstly, it was discovered that customer trust plays a crucial role in shaping customer loyalty within the context of school bus transportation services in Bantaeng Regency. The analysis indicated a significant and positive correlation between customer trust and loyalty, suggesting that when customers have confidence in the reliability and safety of the transportation service, they are more likely to exhibit loyalty by continuing to utilize it. Secondly, the study also identified customer satisfaction as another significant determinant of customer loyalty in the same setting. The results illustrated a positive and substantial relationship between customer satisfaction and loyalty, underscoring the importance of providing high-quality service experiences to foster loyalty among school bus transportation users in Bantaeng Regency. In summary, the research underscores the critical role of both customer trust and satisfaction in driving loyalty among school bus transportation users. These findings provide valuable insights for transportation service providers in Bantaeng Regency, suggesting that efforts to enhance trustworthiness and satisfaction levels can lead to greater customer loyalty, ultimately contributing to the long-term success and sustainability of school transportation services in the region.]]>
<![CDATA[The Influence of the Marketing Mix on Consumer Purchase Interest in the Harapan Abadi Store Business Gowa Regency ]]>
<![CDATA[Nur Amin]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 3 No. 2 (2023): October 2023 ]]>
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<![CDATA[The study aimed to assess the impact of product, price, distribution, and promotion on consumer purchasing interest at Harapan Abadi stores in Gowa Regency. The research population comprised visitors to the Harapan Abadi store in Gowa Regency, with a sample size of 80 respondents selected using a sampling technique. Data was collected through questionnaires, and multiple linear regression analysis was employed for data analysis. The findings revealed that the product and price variables had an insignificant negative effect on purchase intention. This suggests that neither product quality nor pricing significantly influenced consumer buying interest at the Harapan Abadi store in Gowa Regency. Conversely, the distribution and promotion variables exhibited a positive and significant impact on purchase intention. This indicates that improved product distribution and promotional activities led to a notable increase in consumer buying interest at Harapan Abadi stores in Gowa Regency. Based on these results, recommendations for businesses in Gowa Regency include prioritizing product quality, ensuring competitive pricing, enhancing promotional efforts, and optimizing distribution channels to facilitate smooth sales and attract consumers. By focusing on these factors, businesses can better meet consumer demands and enhance their competitiveness in the market. In conclusion, this research sheds light on the factors influencing consumer purchasing interest at Harapan Abadi stores in Gowa Regency, highlighting the importance of effective distribution and promotion strategies in driving consumer buying behavior.]]>
<![CDATA[Analysis of the Effect of Tax Policy and Inflation on Economic Growth: A Review of Indonesian Literature ]]>
<![CDATA[Nur Sandi Marsuni]]>;
<![CDATA[Mutahira Nur Insirat]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 3 No. 2 (2023): October 2023 ]]>
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<![CDATA[This study examines the impact of tax policy and inflation rates on Gross Domestic Product (GDP) in Indonesia through a literature review approach. Tax policy and inflation are crucial determinants of economic growth as they affect government revenue and consumer purchasing power, respectively. The qualitative method used in this research synthesizes findings from various scholarly articles, books, and reports to analyze the relationship between tax policy, inflation, and GDP growth. The findings reveal a positive correlation between tax revenues and GDP growth, suggesting that higher tax rates can stimulate economic activity through increased public spending on infrastructure and social programs. Similarly, inflation, when controlled within moderate levels, can positively influence GDP by enhancing consumer spending and business investment. This study contributes to the theoretical and empirical understanding of economic growth determinants in Indonesia, providing valuable insights for policymakers to formulate effective economic strategies.]]>
<![CDATA[The Role of Village Government in Efforts to Improve the Welfare of Fishermen's Communities In Corawali Village, Tanete Rilau District Barru Regency ]]>
<![CDATA[St. Aisyah]]>;
<![CDATA[Maldives]]>;
<![CDATA[Aisha R. Manou]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 4 No. 1 (2024): April 2024 ]]>
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<![CDATA[This study aims to analyze the role of the village government in improving the welfare of fishing communities in Corawali Village, Tanete Rilau District, Barru Regency. A qualitative descriptive method was employed to provide an in-depth understanding of the government’s contribution to local fishermen’s economic and social well-being. Data were collected through observation, interviews, and documentation, and analyzed using Miles and Huberman’s interactive model, which includes data reduction, data display, and conclusion drawing. The findings reveal that the economic conditions of fishermen in Corawali Village remain modest, with most relying on traditional fishing methods and limited access to capital and technology. The village government, in collaboration with the Barru Regency Fisheries and Marine Office, has implemented several empowerment initiatives, such as training programs, capital assistance, and boat repair support. Although these efforts have positively influenced fishermen’s income and self-reliance, the outcomes have not been optimal due to challenges like fluctuating weather, low education levels, and inadequate infrastructure. The study concludes that strengthening village government capacity, improving transparency in program implementation, and fostering partnerships with external institutions are crucial to achieving sustainable welfare among fishing communities.]]>
<![CDATA[Infrastructure Development and Its Socioeconomic Implications: A Study of Enrekang Regency ]]>
<![CDATA[Nur Sandi Marsuni]]>;
<![CDATA[Akmal Ridwan]]>;
<![CDATA[Aisha R. Manou]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 4 No. 1 (2024): April 2024 ]]>
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DOI: 10.65246/
<![CDATA[This international collaborative research investigates the socioeconomic implications of rural infrastructure development in Enrekang Regency, Indonesia, through the partnership of researchers from Luxembourg, Seychelles, and the Maldives. Employing a qualitative descriptive design, the study gathered data via interviews, observations, and document analysis involving 18 participants, including local officials, community leaders, and residents. The findings reveal that improvements in road connectivity, health centers, and educational facilities in Janggurara Village have significantly enhanced accessibility, economic productivity, and social inclusion. Infrastructure upgrades stimulated agricultural trade, supported local enterprises, and improved access to education and healthcare, particularly benefiting women and elderly residents. However, governance challenges persist, including limited community participation, land acquisition disputes, and environmental disruptions. Comparative insights from Luxembourg underscore the role of governance efficiency and institutional frameworks, while lessons from Seychelles and the Maldives highlight the value of community-based and climate-resilient approaches. The study concludes that sustainable infrastructure development in rural Indonesia requires participatory governance, transparent decision-making, and climate-adaptive planning. Transnational collaboration enhances policy innovation by integrating diverse experiences and promoting mutual learning between developed and developing contexts. The research contributes to global discourse on rural transformation and supports the United Nations Sustainable Development Goals, particularly SDG 9 (Industry, Innovation, and Infrastructure) and SDG 11 (Sustainable Cities and Communities). Overall, this study demonstrates that inclusive, adaptive, and internationally informed infrastructure strategies are key drivers of equitable and resilient rural development.]]>
<![CDATA[The Influence of Regional Government Expenditures on Economic Growth in Gowa Regency 2015-2022 ]]>
<![CDATA[Ahmad Nur Alanshari]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 4 No. 1 (2024): April 2024 ]]>
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DOI: 10.65246/91hzvd92
<![CDATA[This study aims to examine the influence of regional government expenditures on economic growth in Gowa Regency during the period 2015–2022. Using a quantitative approach, this research employs secondary data obtained from the Regional Financial Management Agency and the Central Statistics Agency (BPS) of Gowa Regency. The data were analyzed using the Statistical Package for the Social Sciences (SPSS) version 26, applying classical assumption tests, simple linear regression analysis, and hypothesis testing. The results reveal that government spending has a positive but statistically insignificant effect on economic growth. The regression coefficient indicates a value of 3.159 with a significance level of 0.20, higher than the 0.05 threshold, suggesting that variations in economic growth cannot be fully explained by government expenditure alone. The coefficient of determination (R²) of 0.625 implies that 62.5% of the variation in economic growth is influenced by government spending, while the remaining 37.5% is determined by other factors beyond the scope of this study. These findings highlight the need for more efficient and targeted fiscal management to enhance the effectiveness of public expenditure in driving regional economic development. Future research should include additional variables such as investment, employment, and inflation to provide a more comprehensive understanding of regional economic growth dynamics.]]>
<![CDATA[The Influence of Original Regional Income on Regional Financial Independence in Soppeng Regency 2013-2022 ]]>
<![CDATA[Muhammad Ishak]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 4 No. 1 (2024): April 2024 ]]>
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<![CDATA[The study conducted aimed to explore the correlation between local original income and regional financial independence in Soppeng Regency during the period of 2013-2022. Employing a quantitative approach, the research utilized secondary data acquired from BPKPD Soppeng Regency. Analysis was carried out through simple linear regression using the SPSS 26 application. The findings revealed that the statistical test t for regional original income yielded a value of 3.508, surpassing the table t value of 1.85955. Additionally, the significance value was calculated to be 0.08, which is greater than the commonly accepted threshold of 0.05. Consequently, the hypothesis that regional original income influences regional financial independence was rejected. In other words, the study concluded that there exists a significant relationship between local original income and regional financial independence. The implications of these results suggest that as the local original income of a region increases, its level of financial independence tends to rise as well. Conversely, a higher amount of central transfers received by the region correlates with a diminished level of independence. This highlights the importance of fostering local economic development and generating revenue internally for regions to enhance their financial autonomy. The study contributes to the understanding of the dynamics between local income generation and regional financial autonomy, providing insights that can inform policymakers and stakeholders in Soppeng Regency and similar regions. It underscores the significance of strategies aimed at boosting local revenue sources to bolster regional self-sufficiency and reduce dependency on central transfers.]]>
