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 Influence of Human Resource Competence, Accounting Understanding, and the Application of Government Accounting Standards on the Quality of Local Government Financial Reports (An Empirical Study of OPDs in Palu City) ]]>
<![CDATA[Gusnianti]]>;
<![CDATA[Andi Mattulada Amir]]>;
<![CDATA[Muhammad Ilham Pakawaru]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025 ]]>
Publisher : <![CDATA[www.amertainstitute.com ]]>
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DOI: 10.26618/trsw5x46
<![CDATA[This study aims to examine and analyze the influence of human resource competencies, accounting understanding, and the application of government accounting standards on the quality of local government financial reports, both simultaneously and partially. This is an empirical study using quantitative research methods and primary data. The population in this study is the Regional Apparatus Organization in Palu City. The sampling technique used in this study is saturated sampling, with respondents comprising all financial managers in all OPDs in Palu City, totaling 82 respondents. The analysis techniques used in this study are classical assumption tests, multiple linear regression analysis, and hypothesis tests, specifically the simultaneous test (F) and partial test (t). The results of this study indicate that human resource competence, accounting understanding, and the application of government accounting standards have a significant simultaneous effect on the quality of local government financial reports. Human resource competence has a significant partial effect on the quality of local government financial reports. Accounting knowledge does not have a significant partial effect on the quality of local government financial reports, while the application of government accounting standards has a significant partial effect on the quality of local government financial reports.]]>
<![CDATA[The Ups and Downs of Cocoa Prices on Farmers' Welfare: A Sustainability Accounting Perspective ]]>
<![CDATA[Nurriskiana Akbar]]>;
<![CDATA[Sugianto]]>;
<![CDATA[Muhammad Ikbal Abdullah]]>;
<![CDATA[Ernawaty Usman]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025 ]]>
Publisher : <![CDATA[www.amertainstitute.com ]]>
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DOI: 10.26618/pgqdk843
<![CDATA[This research aims to understand the factors that influence the ups and downs of cocoa prices, their impact on farmers' welfare, and explore the role of sustainability accounting in strengthening the economic resilience of cocoa farmers. Using a descriptive qualitative approach, this study explores the experiences and adaptive strategies developed in dealing with price dynamics and maintaining sustainable plantation practices. The findings show that cocoa price volatility is influenced by imbalances between demand and supply, climate change, and global market volatility. These price fluctuations have an impact on the socio-economic conditions of farmers: when prices rise, farmers' incomes increase which allows the fulfillment of basic needs and sustainability investments; On the contrary, falling prices create economic pressures and a decrease in quality of life. The implementation of sustainability accounting has been proven to help farmers manage risks, as well as maintain sustainable plantation business practices amid market uncertainty. These findings are expected to contribute to the formulation of policies that are in favor of improving the welfare of cocoa farmers and strengthening sustainable plantation development.]]>
<![CDATA[Accounting For Climate: The Role of Village Funds on Farmers' Income Using A Social and Cultural Approach ]]>
<![CDATA[Yayan Sapitri]]>;
<![CDATA[Mustamin]]>;
<![CDATA[Abdul Kahar]]>;
<![CDATA[Tenripada]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025 ]]>
Publisher : <![CDATA[www.amertainstitute.com ]]>
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DOI: 10.26618/mma6z330
<![CDATA[This study aims to analyze the extent to which the allocation of Village Funds is utilized to support farming communities in addressing the impacts of climate change—a significant factor affecting farmers' income. The Village Fund is an annual budget allocated through the State Budget (APBN) and distributed to each village as one of its primary sources of revenue (Ministry of Finance, 2017). This research was conducted in Kayu Jati Village, located in Ongka Malino District, Parigi Moutong Regency. The village was selected due to the fact that the majority of its residents work as farmers. The study focuses on the farming community as well as village institutions, particularly financial officers responsible for managing village income and expenditure. The sampling method employed in this research is qualitative descriptive. The sample consists of local farmers, who serve as the primary informants, and village officials from Kayu Jati. This study adopts the Legitimacy Theory and utilizes both primary and secondary data. Primary data were collected through field observation, interviews, and documentation, while secondary data consist of regulations related to village funds and climate change.]]>
<![CDATA[The Effect of Management Changes, Audit Fees, and Return on Assets Percentage Changes on Auditor Switching: A Study of Banking Companies Listed on the Indonesia Stock Exchange (2018–2024) ]]>
<![CDATA[Rifka Khairunnisa]]>;
<![CDATA[Abdul Pattawe]]>;
<![CDATA[Tenripada]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025 ]]>
Publisher : <![CDATA[www.amertainstitute.com ]]>
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DOI: 10.26618/hh7ne570
<![CDATA[This study aims to analyze the effect of management changes, audit fees, and percentage changes in return on assets on auditor switching in banking companies listed on the Indonesia Stock Exchange from 2018 to 2024. Through a quantitative approach and purposive sampling method, the sample used in this study amounted to 70. The results of this study were tested with descriptive analysis statistical tests, logistic regression, overall model fit, Hosmer and Lemeshow Goodness of Fit, and the coefficient of determination. With the results showing that management changes, audit fees, and percentage changes in return on assets have no voluntary effect on auditor switching. This study also indicates that some of the company's internal factors are not enough to be the reason for the company to do auditor switching, especially companies engaged in the banking sector.]]>
<![CDATA[The Effect of Accounting Information Systems and Work Environment on Employee Performance at the Department of Marine and Fisheries (DKP) of Central Sulawesi Province in Palu City ]]>
<![CDATA[Ananda Aulia]]>;
<![CDATA[Muliati]]>;
<![CDATA[Tenripada]]>;
<![CDATA[Mustamin]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025 ]]>
Publisher : <![CDATA[www.amertainstitute.com ]]>
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DOI: 10.26618/ymaj2c30
<![CDATA[This study investigates the influence of the Accounting Information System (X1) and Work Environment (X2) on Employee Performance (Y) at the Marine and Fisheries Department of Central Sulawesi Province, located in Palu City, Indonesia. The research was motivated by the growing importance of reliable information systems and a conducive work environment in enhancing public sector performance. A total of 40 respondents were selected using purposive sampling from the department’s employee population. Primary data were collected through a structured survey instrument designed to measure the variables under study. The analytical method employed was multiple linear regression to determine the strength and significance of the relationships between the independent and dependent variables. The findings reveal that both the Accounting Information System and Work Environment have a positive and statistically significant effect on employee performance. The results suggest that improving technological infrastructure and organizational climate can lead to higher levels of productivity and effectiveness among civil servants. This study contributes to the body of knowledge on public sector management and highlights the need for continuous investment in information systems and human resource support mechanisms. The implications of these findings can serve as a reference for local government institutions in formulating strategies to enhance employee performance.]]>
<![CDATA[Implementation of Corporate Social Responsibility in Improving the Welfare of the Surrounding Community (Case Study On PT Juyomi Sinar Labuan) ]]>
<![CDATA[Liana]]>;
<![CDATA[Sugianto]]>;
<![CDATA[Abdul Kahar]]>;
<![CDATA[Latifah Sukmawati Yuniar]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025 ]]>
Publisher : <![CDATA[www.amertainstitute.com ]]>
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DOI: 10.26618/xdt62p18
<![CDATA[This study aims to evaluate the implementation of the Corporate Social Responsibility (CSR) program carried out by PT Juyomi Sinar Labuan and its impact on the welfare of the surrounding community. The research uses a qualitative approach with a case study method, through interviews, observations, documentation, and literature studies. The results of the study show that the implementation of PT Juyomi's CSR includes three main aspects, namely social, economic, and environmental. In the social sector, PT Juyomi facilitates free health services, ambulance assistance, education funds, support for religious activities, and distribution of basic necessities. In the economic sector, the company prioritizes recruiting local workers, providing interest-free loans to employees, and distributing village empowerment funds. Meanwhile, in the environmental aspect, the company routinely carries out reforestation and hands over industrial waste management to third parties. Although CSR programs have had a positive impact on people's welfare, some obstacles still arise, such as lack of transparency of information and negative environmental impacts in the form of reduced spring water sources due to mining activities. This research was conducted at PT Juyomi Sinar Labuan which is located at Jl. Taragengge, Labuan Lelea Village, Labuan District, Donggala Regency, Central Sulawesi. These findings show that the implementation of CSR contributes significantly to the socio-economic development of the community, but it needs to be improved in terms of sustainability and information disclosure.]]>
<![CDATA[Mine Workers’ Perceptions Of Environmental Accounting (Study on PT Sentral Labuan Tegar Mandiri) ]]>
<![CDATA[Rina]]>;
<![CDATA[Sugianto]]>;
<![CDATA[Ernawaty Usman]]>;
<![CDATA[Tenripada]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025 ]]>
Publisher : <![CDATA[www.amertainstitute.com ]]>
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DOI: 10.26618/bhr62t09
<![CDATA[This study aims to understand the views of mine workers regarding environmental accounting using a phenomenological approach. The research was conducted at PT Sentral Labuan Tegar Mandiri, a C excavation mining company located in Labuan Main Village, Labuan District, Donggala Regency, Central Sulawesi. This study focuses on three main dimensions in the concept of the Triple Bottom Line, namely environmental, economic, and social aspects. Data collection was carried out through in-depth interviews and direct observations in the field. The findings of the study show that although workers' technical knowledge related to environmental accounting is still limited, they show a high level of concern and awareness of the impact of mining activities, both on the environment and society. The workers understand the importance of waste management, environmental preservation through tree planting, and the role of companies in improving the economic and social conditions of local communities. In general, environmental accounting is understood as a form of corporate commitment to environmental sustainability, social welfare, and regional economic development.]]>
<![CDATA[Counseling Entrepreneurship Based on Technology For Beginners At Sman 7 Kepulauan The Screen ]]>
<![CDATA[Sukarman]]>;
<![CDATA[Agustini]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025 ]]>
Publisher : <![CDATA[www.amertainstitute.com ]]>
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DOI: 10.26618/s58ykg66
<![CDATA[This study aims to explore the implementation and effectiveness of technology-based entrepreneurship counseling for beginner-level students at SMAN 7 Kepulauan Selayar. The counseling program was designed using an interactive and participatory approach to improve students' understanding, interest, and readiness in initiating digital-based business ventures. The research employed a descriptive qualitative method involving 50 students, with data collected through observation, open interviews, documentation, and pre-post tests. The counseling activities included modules on formulating business ideas, simple business planning, digital marketing strategies, technology risk management, and ethical aspects of digital entrepreneurship. Findings indicate that 85% of participants improved their conceptual understanding, and 70% successfully developed simple business plans, while most showed significant enthusiasm in digital marketing practices. SWOT analysis revealed that while the content was accessible and well-received, challenges such as unequal access to digital devices persisted. Evaluation results further showed that 92% of participants were satisfied with the program, and 80% expressed interest in continuing to more advanced stages. This study underscores the importance of integrating technology in entrepreneurship education to build digital business competencies among youth. It recommends extending the training duration, involving local business practitioners, and forming school-based digital entrepreneur communities. Overall, the program proved effective in enhancing entrepreneurial knowledge, skills, and confidence, while fostering innovation and contributing to the local entrepreneurial ecosystem. The findings highlight the need for continuous support and structured follow-up to ensure sustainable impact.]]>
<![CDATA[The Influence of Transparency and Accountability on Parental Trust and Its Impact on Parental Loyalty of Students of Shidqia Islamic School Jatisari Middle School, Jatiasih , Bekasi City ]]>
<![CDATA[Muhammad Taufik]]>;
<![CDATA[Heru Mulyanto]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025 ]]>
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DOI: 10.26618/tqq5c478
<![CDATA[Education is an important element in developing quality human resources. In the formal education system, schools not only function as a place of learning but also as an institution that builds collaboration between students, teachers, and parents. The success of an educational institution is not only determined by the academic achievements of students, but also by the harmonious relationship between the institution and its stakeholders, especially parents. Parents' trust and loyalty to educational institutions are important keys in creating productive relationships and supporting the sustainability and development of schools. This study aims to analyze the effect of openness and accountability on parental trust and its impact on parental loyalty. This study was conducted at SMP Shidqia Islamic School, located at Jl. Suryadharma No. 1A, Aerospace Earth Permai Housing, Jatisari , Jatiasih , Bekasi City. The approach used in this study was quantitative, with a data collection method through distributing questionnaires to 87 parents using a simple random sampling technique. The data obtained were analyzed using descriptive statistical techniques to provide an overview of the research variables, as well as the Structural Equation Modeling (SEM) method with the Partial Least Squares (PLS) approach. Data analysis was conducted using SmartPLS software with three main stages, namely evaluation of the measurement model (outer model), evaluation of the structural model (inner model), and hypothesis testing to identify direct and indirect influences, including the role of mediating variables. The results of this study indicate that openness and accountability each have a positive and significant effect on the trust and loyalty of parents of students. In addition, parental trust also has a positive and significant effect on the loyalty of parents of students. However, the variable of parental trust does not act as a mediator in the relationship between openness and accountability on the loyalty of parents of students at SMP Shidqia Islamic School. Overall, the independent variables in this study are able to explain the dependent variable by 68.2%.]]>
<![CDATA[The Effect of Manager's Emotional Support and Procedural Justice on Employee Performance Mediated by Work Engagement PT. Nassaba Lacuna Brilliant Depok City ]]>
<![CDATA[Mirza Zulmi]]>;
<![CDATA[Besar Agung Martono]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025 ]]>
Publisher : <![CDATA[www.amertainstitute.com ]]>
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DOI: 10.26618/mvwgcy29
<![CDATA[This study examines the influence of managerial emotional support and procedural justice on employee performance, with work engagement as a mediating variable at PT. Nassaba Lacuna Brilliant. The research was driven by concerns over declining employee performance due to lack of compliance, low involvement, and insufficient managerial support. Using a quantitative approach, data were collected via questionnaires employing a 1–10 Likert scale from employees selected with a 5% margin of error. The data were analyzed using multiple linear regression and hypothesis testing (t-test and F-test) with SPSS version 30. The results show that emotional support from managers significantly influences work engagement (β = 0.001), but does not directly or indirectly affect employee performance (direct β = 0.276; indirect β = 0.107). This suggests that emotional support alone is insufficient to enhance performance. In contrast, procedural justice significantly impacts both work engagement (β = 0.003) and employee performance, with a stronger direct effect (β = 0.380) compared to indirect (β = 0.092). However, work engagement does not significantly affect employee performance (β = 0.075) and thus does not function as a mediating variable. In conclusion, procedural justice directly enhances employee performance, while work engagement does not mediate the relationship in this model.]]>
