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[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. 4 No. 2 (2024): October 2024 ]]>
Publisher : <![CDATA[www.amertainstitute.com ]]>
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DOI: 10.65246/pnd1qq55
<![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 ]]>
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DOI: 10.65246/1qp6tn63
<![CDATA[In the digital era, effective financial management plays a crucial role in ensuring the sustainability and profitability of young entrepreneurs, particularly in Palu City. This study aims to analyze financial management strategies that utilize digital technology to optimize business performance and maximize profits. Using a qualitative approach supported by interviews, observations, and document analysis of 50 young entrepreneurs, this research explores how financial technology applications, data analytics, and digital marketing are integrated into business operations. The findings reveal that 80% of respondents use cloud-based accounting systems such as Xero and QuickBooks to manage financial records efficiently, while 70% adopt digital payment platforms like OVO, GoPay, and Dana to improve transaction speed and reduce risks. Furthermore, 85% of young entrepreneurs using social media marketing reported a significant increase in sales. The study emphasizes that implementing financial technology, effective budgeting, reserve fund planning, and compliance with digital financial regulations are key to improving profitability and ensuring business continuity. However, continuous innovation and adaptation to emerging technologies remain essential for long-term success. This research contributes to the understanding of digital-based financial management strategies that support entrepreneurship development in local economies, particularly in post-disaster regions such as Palu City.]]>
<![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. 4 No. 2 (2024): October 2024 ]]>
Publisher : <![CDATA[www.amertainstitute.com ]]>
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DOI: 10.65246/4d0pw038
<![CDATA[This study analyzes the effect of competitive strategy and distribution channels on the cement distribution strategy of PT. Solusi Bangun Indonesia (SBI) Narogong Plant, with innovation serving as an intervening variable. The research adopts a quantitative approach using primary data collected through questionnaires distributed to 93 managers at the Narogong Plant in Bogor Regency. Data analysis was performed using the Smart PLS 3.0 software to test both measurement and structural models. The results reveal that competitive strategy and distribution channels have a positive and significant influence on cement distribution strategy. Furthermore, both variables significantly affect innovation, which in turn has a positive effect on the distribution strategy. Innovation mediates the indirect influence of competitive strategy and distribution channels on cement distribution, indicating its essential role in enhancing distribution efficiency. The findings demonstrate that innovation-based competitiveness strengthens the company’s ability to adapt to market fluctuations, optimize delivery routes, and reduce operational costs. The high R-square values (0.886 for distribution strategy and 0.746 for innovation) indicate strong model reliability. Overall, this study provides managerial insights for PT. SBI in implementing innovation-driven strategies to improve operational efficiency and maintain sustainable competitiveness in Indonesia’s cement industry, where production capacity continues to exceed domestic consumption.]]>
<![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. 4 No. 2 (2024): October 2024 ]]>
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DOI: 10.65246/xxe97316
<![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. 4 No. 2 (2024): October 2024 ]]>
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DOI: 10.65246/ne0h7232
<![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. 4 No. 2 (2024): October 2024 ]]>
Publisher : <![CDATA[www.amertainstitute.com ]]>
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DOI: 10.65246/ecqr7x53
<![CDATA[This study analyzes the influence of organizational culture and leadership behavior on sustainable competitive advantage through technological innovation as an intervening variable in the two-wheeler spare parts and metal stamping manufacturing industry, particularly at PT. NKP in Bogor Regency. Using a quantitative approach, data were collected from 84 middle and top-level leaders through questionnaires and direct observation. The data were analyzed using the Smart Partial Least Squares (PLS) version 3.0 method to test measurement and structural models. The results reveal that leadership behavior and organizational culture significantly affect both technological innovation and sustainable competitive advantage. Furthermore, technological innovation acts as a significant mediating variable strengthening the indirect relationship between organizational culture, leadership behavior, and competitive advantage. The findings demonstrate that visionary and participative leadership fosters an innovative organizational climate that encourages creativity and continuous improvement. Similarly, an adaptive and collaborative organizational culture provides a conducive environment for innovation, thereby enhancing the firm’s ability to sustain competitiveness in a dynamic market. This research confirms that technological innovation is not only a strategic tool but also a key determinant linking human and cultural factors to sustainable organizational success. The study offers theoretical implications for strategic management and practical insights for manufacturing firms aiming to enhance their innovation capabilities and maintain long-term competitiveness.]]>
<![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. 4 No. 2 (2024): October 2024 ]]>
Publisher : <![CDATA[www.amertainstitute.com ]]>
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DOI: 10.65246/bpcget88
<![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. 4 No. 1 (2024): April 2024 ]]>
Publisher : <![CDATA[www.amertainstitute.com ]]>
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DOI: 10.65246/3qkq5b78
<![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. 4 No. 1 (2024): April 2024 ]]>
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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 ]]>
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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.]]>
