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[Strategy Analysis to Improve Competitiveness of PT Van Oord Indonesia Jakarta ]]>
<![CDATA[M. Fachrurrozi]]>;
<![CDATA[Besar Agung Martono]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 1 (2025): April 2025 ]]>
Publisher : <![CDATA[www.amertainstitute.com ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aims to analyze the strategic position of PT Van Oord Indonesia in facing challenges and opportunities in the maritime dredging and reclamation industry. The focus of the research is to identify internal strengths and weaknesses, as well as external opportunities and threats that affect the company's competitiveness. This study uses a descriptive approach with qualitative methods through interviews, observations, and document analysis. The IFE, EFE, CPM, IE, SWOT, and QSPM matrices are used to identify strategic positions and determine strategic priorities. The results show that PT Van Oord Indonesia is in Quadrant I of the IE (Growth Strategy) Matrix with a total IFE score of 3.18 and EFE of 3.50. The proposed strategy includes diversification of services based on green technology and development of local workforce. The implementation of this strategy is expected to increase competitiveness and support the company's business sustainability.]]>
<![CDATA[Financial Management Strategy To Maximize Profits In The Digital Era For Young Entrepreneurs In Palu City ]]>
<![CDATA[Marwana]]>;
<![CDATA[Dasa febriyant]]>;
<![CDATA[Annisa nurfaidah]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 1 (2025): April 2025 ]]>
Publisher : <![CDATA[www.amertainstitute.com ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[In the digital era, effective financial management is the key to success for young entrepreneurs, including in Palu City. This strategy involves the application of digital technology, in-depth data analysis, the use of social media, and planning for reserve funds. Financial technology, such as financial recording applications, can help young entrepreneurs enter financial data and manage their finances efficiently. In-depth data analysis can help identify trends and opportunities that can be used to increase profits. Effective use of social media can help reach a wider audience and maximize profits. In addition, adequate reserve fund planning can help minimize financial risks and ensure long-term operational continuity. In addition, the use of online accounting software such as Jurnal can facilitate the accounting and financial management process. With an effective financial management strategy, young entrepreneurs in Palu City can maximize their profits in the digital era.]]>
<![CDATA[Analysis of Cement Distribution Strategy Through Competitive Strategy and Distribution Channels with Innovation Strategy as Intervening at PT. Solusi Bangun Indonesia (PT. Sbi ) Narogong Plant ]]>
<![CDATA[Muhamad Henry Fasha]]>;
<![CDATA[Titing Widyastuti]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 1 (2025): April 2025 ]]>
Publisher : <![CDATA[www.amertainstitute.com ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aims to examine the extent to which competitive strategy and distribution channels affect the cement distribution strategy of PT Semen Indonesia (Persero) Tbk in the Bogor Regency distribution area through innovation. This is a quantitative study employing a saturated sample approach and using primary data collected through questionnaires. A total of 93 respondents, consisting of partner stores of PT Semen Indonesia (Persero) Tbk , were involved, with the sampling technique being a saturated sample. Data analysis was conducted using multiple linear regression methods, supported by the Smart PLS program. The findings indicate that the Competitive Strategy variable has a significant positive effect on the cement distribution strategy in the Bogor Regency distribution area. Meanwhile, the Distribution Channel and Innovation variables also have a significant positive effect on the cement delivery distribution strategy of PT Semen Indonesia (Persero) Tbk in the Bogor Regency distribution area.]]>
<![CDATA[Strengthening the Role of Human Resources in Sharia Financial Institutions in Indonesia ]]>
<![CDATA[Muhammad Agung Miftah Syamsul]]>;
<![CDATA[Muhammad Adnan Fajrin]]>;
<![CDATA[Rika Dwi Ayu Parmitasari]]>;
<![CDATA[Alim Syariat]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 1 (2025): April 2025 ]]>
Publisher : <![CDATA[www.amertainstitute.com ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The success of Islamic financial institutions is highly dependent on the active contribution of industry players in improving service quality and customer satisfaction. However, the reality shows that these institutions are not yet supported by human resources who have adequate competence and professionalism in the field of sharia. This study aims to evaluate the current condition of human resources in Indonesian Islamic financial institutions, as well as to formulate strategic steps to strengthen their role. The findings of this study indicate the need for restructuring and improving employee competence in order to compete in the financial industry. To strengthen the role of these human resources, improvement efforts can be made through two approaches, namely managerial and legal. From a managerial perspective, Islamic financial institutions must have a structured system in employee planning, recruitment, and development that is in line with Islamic principles. Meanwhile, from a legal perspective, regulations are needed that regulate human resource management by considering religious character and compliance, and include terms, conditions, and supervision that are in accordance with the profile of Islamic institutions.]]>
<![CDATA[Influence Islamic Curriculum Family and School to Character Student with Soft Skills Moderation ]]>
<![CDATA[Nina Fitriyah]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 1 (2025): April 2025 ]]>
Publisher : <![CDATA[www.amertainstitute.com ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Education is a major pillar in national development, with schools playing a central role in shaping the nation's next generation through the provision of knowledge, skills, and values. The intense competition between private schools in Indonesia encourages them to improve their quality through effective management of Islamic education curriculum. This study examines the influence of Islamic education curriculum, family environment, and school environment on students' character, moderated by soft skills activities at SMA Labs School Kaizen Bogor. Using a descriptive quantitative approach, this study involved 65 randomly selected students. Data were collected through validated and reliable questionnaires and analyzed using SEM-PLS with Smart PLS 4 software. The findings of the study revealed that the Islamic education curriculum has a significant impact on students' character development, with the materials and values contained therein contributing positively to their growth. The family environment also plays an important role, where the support and values instilled at home significantly shape students' character. In addition, the school environment, which is characterized by a conducive learning atmosphere and positive interactions between students, teachers, and peers, significantly influences character formation. Soft skills activities further moderate the relationship between the Islamic education curriculum, family environment, and school environment, thereby increasing their influence on character development. This study underlines the importance of a holistic strategy involving curriculum, family, school, and soft skills in developing students' holistic character.]]>
<![CDATA[Analysis of Sustainable Competitive Advantage Influenced by Organizational Culture and Leadership Behavior through Technological Innovation ]]>
<![CDATA[Putra Pratama]]>;
<![CDATA[Besar Agung Martono]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 1 (2025): April 2025 ]]>
Publisher : <![CDATA[www.amertainstitute.com ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The author conducted research on the manufacturing industry of two-wheeler spare parts and metal stamping located in Bogor Regency, specifically at PT. NKP. The study identifies several factors related to the company's readiness to face the era of free trade in this competitive business world. The first factor is leadership behavior, which plays a crucial role in determining the strategic direction of the company and influencing organizational performance. Effective leaders are capable of inspiring and motivating employees, making accurate strategic decisions, and managing change effectively. Michael E. Porter emphasizes that strategic leadership behavior is key to creating and maintaining competitive advantage. Visionary, analytical, and innovative leaders can steer the organization toward achieving long-term goals. The purpose of this study is to examine the influence of organizational culture and leadership behavior on sustainable competitive advantage through technological innovation as an intervening variable within the two-wheeler spare parts and metal stamping manufacturing industry in Bogor Regency, specifically at PT. NKP. The research involved 84 middle and top-level leaders, with all respondents included at a 5% margin of error. Data collection techniques employed were questionnaires and direct observation. Data analysis was conducted using the Smart Partial Least Square (PLS) version 3.0 method. The data analysis used in this research examines the relationships between variables, including structural relationships (between latent variables) as well as reflective or formative relationships (between latent variables and their indicators).. The research findings prove that visionary and participative leadership behavior has been a key factor in strengthening the technological innovation process at PT. NKP. Similarly, a strong organizational culture plays an important role in creating a conducive work environment for innovation. Organizational values that support collaboration, creativity, and adaptability to change provide a solid foundation for the effective implementation of technological innovation.]]>
<![CDATA[The Influence of Work-Life Balance and Work Environment on Employee Performance with Work Stress as Moderation at PT. Cakrawala Andalas Television (ANTV) ]]>
<![CDATA[Rachmayanti]]>;
<![CDATA[Susanti Widhiastuti]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 1 (2025): April 2025 ]]>
Publisher : <![CDATA[www.amertainstitute.com ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This research aims to analyze the influence of work-life balance and work environment on employee performance with work stress as a moderating variable at PT Cakrawala Andalas Television (ANTV). Data was obtained through employee surveys and analyzed using partial tests and Moderated Regression Analysis (MRA). The research results show that work-life balance has a positive and significant effect on employee performance, indicating that balance between work and personal life increases productivity. The work environment also has a significant influence, highlighting the importance of creating a conducive work atmosphere. Job stress was found to have a direct influence on employee performance and acts as a moderator that strengthens the relationship between work-life balance and performance. The interaction between the work environment and work stress also has a positive impact on performance. These findings highlight the importance of stress management, work environment development, and strategic work-life balance programs to support employee performance on an ongoing basis. This research provides a practical contribution for companies in designing policies to optimize human resources.]]>
<![CDATA[The Influence of Human Resource Development Based on Vision-Mission and Quality Assurance on Increasing Teacher Academic Performance at Labs School Kaizen Gunung Putri Bogor ]]>
<![CDATA[Turmudzi]]>;
<![CDATA[Slamet Ahmadi]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 1 (2025): April 2025 ]]>
Publisher : <![CDATA[www.amertainstitute.com ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This research aims to analyze the influence of human resources (HR) development based on vision and mission and quality assurance on improving the academic performance of teachers at Labs School Kaizen Gunung Putri Bogor. The research method used was quantitative, involving 60 teachers as respondents who were selected using saturated sampling techniques. Data was collected through a questionnaire that has been tested for validity and reliability. Data analysis was carried out using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0 software. The research results show that vision and mission, HR development, and quality assurance have a significant influence on HR competency. In addition, HR competency was proven to be a significant mediator between independent variables and teacher academic performance. These findings indicate that increasing human resource competency through strengthening vision and mission, human resource development, and quality assurance can be an effective strategy for improving teacher academic performance in these schools. The implications of this research provide recommendations for educational institutions to continue to be committed to developing teacher competence in order to achieve the goal of higher quality educatio.]]>
<![CDATA[The Influence of Financial Performance on Stock Prices in Banking Companies Listed on the Indonesia Stock Exchange (IDX) ]]>
<![CDATA[Nur Arini Susanti]]>;
<![CDATA[Ilham A. Fattah]]>;
<![CDATA[Akbar M]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 1 (2025): April 2025 ]]>
Publisher : <![CDATA[www.amertainstitute.com ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26618/7b9k5v87
<![CDATA[The population in this study is the banking sector that went public on the Indonesia Stock Exchange, totaling 31 banks. The sample was determined using a purposive sampling technique with the aim of obtaining a representative sample according to the specified criteria. The sample in this study was 5 banking companies. There are two variables in this study, namely: Independent variables include CAR, RORA, NPM, ROA, and LDR. While the dependent variable is the change in stock prices in banking companies on the IDX and uses the multiple regression method. Based on the research results, it is known that there is a significant influence between CAR, RORA, NPM, and ROA on the stock price of banking companies on the Indonesia Stock Exchange partially, meaning H1 is accepted. While for LDR partially, it is known that it does not have a significant influence on stock prices in banking companies on the Indonesia Stock Exchange, meaning Ho is accepted. For simultaneous testing, there is a significant influence between variables X1, X2, X3, X4, and X5 together on Y (Stock Price) in public banking companies, H1 is accepted.]]>
<![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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26618/mpgkwf16
<![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.]]>
