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
82 Documents
<![CDATA[Predicting Intention to Use Shopee PayLater Among Accounting Students: A Technology Acceptance Model (TAM) Approach ]]>
<![CDATA[Febriana]]>;
<![CDATA[Masruddin]]>;
<![CDATA[Fikry Karim]]>;
<![CDATA[Rahayu Indriasari]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 4 No. 1 (2024): April 2024 ]]>
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DOI: 10.26618/njfqsm53
<![CDATA[This study aims to determine the effect of usefulness and convenience on the interest of Tadulako University students in using Shopee Paylater. This research is descriptive verification research. The questionnaire was distributed to 96 accounting students at Tadulako University. The analysis method used is multiple linear regression analysis. The results concluded that usefulness and convenience have a positive and significant effect on the interest of Tadulako University students in using Shopee Paylater. Usefulness have a positive and significant effect on the interest of Tadulako University students in using Shopee Paylater. Convenience has a positive and significant effect on the interest of Tadulako University students in using Shopee Paylater. The research findings have implications for the real practice of using shopee paylater not only among accounting students but also to a wide audience. Further research is suggested to be able to examine more deeply the perspective of convenience and usefulness can be applied to the use of other payment media in real daily practice.]]>
<![CDATA[The Impact of Engagement, Work-Life Balance, and Training on Employee Turnover with Compensation as a Mediator ]]>
<![CDATA[Siti Romiyatun]]>;
<![CDATA[Sri Lestari Prasilowati]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 4 No. 1 (2024): April 2024 ]]>
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DOI: 10.26618/mr3hx812
<![CDATA[The high rate of employee turnover remains one of the critical challenges in human resource management, particularly in maintaining the stability and sustainability of company operations. Internal factors such as employee engagement, work-life balance, and training effectiveness are believed to influence turnover. Conversely, compensation is considered a key factor that may mediate the relationship between these variables and employees’ decisions to remain in or leave the organization. This study aims to analyze the effects of employee engagement, work-life balance, and training effectiveness on employee turnover, with compensation acting as an intervening variable at PT Maju Bersama Trussco. Employing a quantitative approach, the study used a survey method by distributing questionnaires to 100 respondents. The sampling technique applied was purposive sampling. Data were analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) approach via SmartPLS software. The analytical procedures included outer model testing, inner model testing, and hypothesis testing to examine both direct and indirect effects among variables. The findings reveal that employee engagement, work-life balance, and training effectiveness have a positive and significant impact on employee turnover. This suggests that higher levels of engagement, better work-life balance, and more effective training are associated with a greater likelihood of employees leaving the company. Additionally, all three independent variables were found to have a positive and significant effect on compensation. While compensation also positively and significantly affects turnover, it does not function as a mediating variable in the relationships between employee engagement, work-life balance, and training effectiveness with turnover.]]>
<![CDATA[Public Perception as a Mediator between Blue Ocean Strategy-Based Environmental CSR and Community Participation in Rinjani Indah Eco-Village, Bogor ]]>
<![CDATA[Nunung Nurzananh]]>;
<![CDATA[Besar Agung Martono]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 1 (2025): April 2025 ]]>
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DOI: 10.26618/vmss1h60
<![CDATA[Innovative Corporate Social Responsibility (CSR) based on Blue Ocean Strategy is key to enhancing community participation in environmental programs. This study analyzes the influence of program innovation, value differentiation, and resource efficiency on community perception and participation in the Environmental Friendly Village (KRL) Rinjani Indah, Gunung Putri, Bogor. A quantitative method with purposive sampling and Structural Equation Modeling (SEM) analysis using SmartPLS 3.0 was applied to 90 respondents. The results show that program innovation, value differentiation, and resource efficiency have a significant positive effect on community perception and participation. Community perception also plays a significant mediating role between program innovation and value differentiation on community participation, while resource efficiency is not effective through community perception. These findings provide important contributions for developing more effective and sustainable CSR programs. Future research is recommended to expand variables and methods to enrich the results.]]>
<![CDATA[The Influence of Work Culture and Discipline on Employee Performance: The Intervening Role of Motivation at the Ministry of Tourism and Creative Economy ]]>
<![CDATA[Atika Ayu Fitriayati]]>;
<![CDATA[Suyanto]]>;
<![CDATA[Sri Lestari Prasilowati]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 1 (2025): April 2025 ]]>
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DOI: 10.26618/vfyz1w94
<![CDATA[Employee performance is vital for achieving organizational goals. At the Ministry of Tourism and Creative Economy, efforts to enhance performance include the use of the Personnel Management Information System (SIMPEG), fostering a positive work culture, and enforcing work discipline. Motivation plays a crucial mediating role in strengthening the relationship between these variables and employee performance. Despite ongoing initiatives, challenges persist, such as suboptimal SIMPEG utilization, inconsistent internalization of work culture, and uneven levels of discipline across the organization. This study adopts a quantitative approach using a survey method, with data collected via questionnaires distributed to randomly selected employees to ensure representativeness. Regression and path analysis were used to examine the direct and indirect effects of SIMPEG, work culture, and discipline on performance, with motivation as an intervening variable. The findings reveal that SIMPEG, work culture, and discipline significantly affect employee performance both directly and through motivation. SIMPEG enhances performance by improving transparency and access to information, which boosts motivation. A strong work culture and high discipline levels also positively influence both motivation and performance. Motivation emerges as a key mediating factor. Therefore, strengthening organizational culture, improving discipline, and optimizing SIMPEG usage are recommended to foster a productive and efficient work environment.]]>
<![CDATA[The Role of Brief Note and Financial Literacy in Family Financial Management ]]>
<![CDATA[Kasmiah]]>;
<![CDATA[Risman]]>;
<![CDATA[Masri Damang]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 1 (2025): April 2025 ]]>
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DOI: 10.26618/b55btk83
<![CDATA[This study investigates the role of brief note-taking and financial literacy in enhancing family financial management, particularly among women who predominantly manage household finances. Conducted in Lamokato Village, Kolaka Regency, the research applies a pretest-posttest design involving 53 households to assess changes in financial knowledge before and after an educational intervention. The study aims to improve financial awareness, planning, and decision-making to enhance family financial resilience. Initial findings show that 62.3% of respondents demonstrated only moderate financial knowledge, which increased significantly to 94.34% in the good knowledge category after the intervention. The research highlights that financial mismanagement, lack of investment, and debt are key challenges faced by families. By integrating brief note-taking practices—such as tracking expenses—and improving financial literacy, families were better able to plan, allocate resources, save, and even consider investments. The results indicate that structured financial education positively affects the ability of individuals, especially women, to manage their finances effectively. The study also emphasizes the broader importance of financial literacy in preventing financial stress and promoting household well-being, particularly in an era of digital disruption and increasingly consumptive behaviors. This research underscores the need for targeted financial education programs, especially for women, to build sustainable family financial systems. These findings offer valuable insights for policymakers, educators, and community organizations aiming to strengthen financial capacity at the household level.]]>
<![CDATA[The Intrinsic Value of Family Temple Construction in Kasimbar Sub-District ]]>
<![CDATA[Angriana T Winter]]>;
<![CDATA[Chalarce Totanan]]>;
<![CDATA[Rahma Masdar]]>;
<![CDATA[Muhammad Din]]>;
<![CDATA[Ni Made Suwitri Parwati]]>;
<![CDATA[Betty]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025 ]]>
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DOI: 10.26618/e0dezj48
<![CDATA[This research aims to find the interinsic value of the cost of building a family temple. The type of research is ethnographic approach. The data used is primary data collected through observation, interviews and documentation. The results found that the intrinsic value of family temple construction reflects deep spiritual, cultural, and social meanings for Hindus. The family temple not only functions as a place of worship to ancestors and manifestations of Ida Sang Hyang Widhi Wasa, but also a symbol of the strength of identity, identity, and emotional attachment between family members. In addition, the process of building a temple also fosters the spirit of mutual cooperation, togetherness, and sincere devotion to dharma values. Thus, the construction of a family temple is not just a physical activity, but a manifestation of the sacred intention to maintain spiritual harmony in family and community life. Theoretically, the development of science has a significant impact on understanding the meaning of intrinsic values in the construction of family temples. The development of science helps to interpret these values not just as part of tradition, but as a foundation that strengthens the family's cultural and spiritual identity. Thus, a broader understanding of intrinsic values through scientific studies encourages people to build family temples not only as physical structures, but as centers of value, moral and spiritual development that have a long-term impact on the family's cultural and social resilience.]]>
<![CDATA[The Influence of Work-Life Balance and Self-Regulation on Job Performance of Gen Z in the Creative Industry in Bima City ]]>
<![CDATA[Mawar Hidayanti]]>;
<![CDATA[Ovriyadin]]>;
<![CDATA[Juwani]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 1 (2025): April 2025 ]]>
Publisher : <![CDATA[www.amertainstitute.com ]]>
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DOI: 10.26618/t7np0511
<![CDATA[This study aims to analyze the influence of Work-Life Balance and Self-Regulation on the Job Performance of Generation Z employees working in the creative industry in Bima City. Generation Z is known for its unique characteristics, including a strong appreciation for flexible work arrangements, life balance, and the ability to manage oneself independently. This research employs a quantitative approach using the explanatory survey method. Data were collected purposively from respondents aged 18–28 years who had been working for at least six months in the creative industry. The data were gathered through questionnaires and analyzed using multiple linear regression analysis. The results indicate that both Work-Life Balance and Self-Regulation significantly influence Job Performance, both partially and simultaneously. These findings highlight the importance of maintaining a balance between work and personal life, as well as the role of self-regulation in enhancing the job performance of Generation Z. This study is expected to serve as a reference for managers, young employees, and policymakers in developing strategies to improve performance in the creative economy sector.]]>
<![CDATA[Enhancing Audit Report Quality through Auditor Professionalism: Regional Inspectorate Office of Central Sulawesi Province Evidence ]]>
<![CDATA[Ribi Awad]]>;
<![CDATA[Muhammad Ansar]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025 ]]>
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DOI: 10.26618/9dkqps75
<![CDATA[This study aims to determine the effect of independence, competence, and accountability on audit quality among auditors at the Regional Inspectorate Office of Central Sulawesi Province. The research method used is quantitative with a survey approach. Data were collected through questionnaires distributed to 40 active auditors. Data analysis techniques employed multiple linear regression with the assistance of SPSS version 25. The results of the study indicate that, simultaneously, independence, competence, and accountability have a significant influence on audit quality. Partially, each independent variable also has a positive and significant influence. These findings emphasize the importance of improving the professional integrity of auditors to produce high-quality audits.]]>
<![CDATA[The Effect of Tax Morale on the Compliance of Rural and Urban Land and Building Taxpayers: A Study of the Kaili Tribe in Palu City with Nosarara Nosabatutu Culture as a Moderating Variable ]]>
<![CDATA[Giska Darmayanti]]>;
<![CDATA[Ni Made Suwitri Parwati]]>;
<![CDATA[Muhammad Bashri Bas]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025 ]]>
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DOI: 10.26618/xh05fm81
<![CDATA[This study aims to determine the effect of tax Moral on compliance of land and building taxpayers with nosarara nosabatutu culture as a moderating variable. The population in this study were 142,674 land and building taxpayers in Palu City. The sampling technique used purposive sampling and the number of samples in this study was determined using the Slovin formula, obtained as many as 399 land and building taxpayers as research samples. The data sources used are primary and secondary, with data collection techniques consisting of observation, questionnaires and documentation. The data analysis method used is Moderated Regression Analysis (MRA) using the help of the SPSS application. The results showed that Tax Moral has a significant effect on Taxpayer Compliance, Nosarara Nosabatutu Culture can moderate by strengthening the relationship between Tax Moral and Taxpayer Compliance. ]]>
<![CDATA[Preparation of Financial Statements of Non-Profit Organizations Based on ISAK 35 (Case Study on the Disaster Risk Reduction Forum of South Dolo District) ]]>
<![CDATA[Rahma Aulia]]>;
<![CDATA[Masruddin]]>;
<![CDATA[Ni Made Suwitri Parwati]]>;
<![CDATA[Rahma Masdar]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025 ]]>
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DOI: 10.26618/0e13v508
<![CDATA[This study aims to analyze and compile the financial statements of the Disaster Risk Reduction Forum of South Dolo District and its conformity with the standards of financial statements of non-profit organizations that have been regulated in ISAK 35 regarding the presentation of financial statements of non-profit entities. The method used in this research is descriptive qualitative method. Data collection techniques in this research are interviews with the management, documentation of daily, weekly and monthly transactions, and literature study using ISAK 35 as the main reference in preparing financial statements. Based on the results of the research, it is concluded that the financial statements of the Disaster Risk Reduction Forum of South Dolo District have not been prepared in accordance with the provisions of ISAK 35. This research produces a statement of financial position, statement of comprehensive income, statement of changes in net assets, statement of cash flows, and notes to the financial statements.]]>
