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[Effect of Financial Staff Competence and Arkas Use on BOS Reporting Timeliness with Leadership as Moderator ]]>
<![CDATA[Endang]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025 ]]>
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DOI: 10.26618/a2hjk762
<![CDATA[This study aims to investigate the influence of financial staff competency and utilization of the ARKAS application on the timeliness of reporting School Operational Assistance (BOS) funds, as well as to analyze the role of leadership as a moderating variable in the SMK Korwil Gunung Putri environment, Bogor Regency. The timeliness of BOS fund reporting is a crucial aspect in the accountability of school financial management, which is influenced by internal factors such as human resource capabilities and utilization of information technology. The method used in this study is quantitative with a survey approach. Data were collected through questionnaires distributed to SMK financial staff in the area. The data analysis technique used was moderated regression analysis with the help of SPSS software. The results of the study indicate that financial staff competency and utilization of the ARKAS application have a positive and significant effect on the timeliness of BOS fund reporting. In addition, leadership is proven to strengthen the relationship between the two independent variables on the dependent variable. This study provides important implications for BOS fund management at the school level, especially in improving the quality of reporting through improving HR competency, utilizing digital applications, and strengthening the role of leadership.]]>
<![CDATA[The Influence of Profitability, Intellectual Capital, and Investment Decisions on Company Value with Company Size as a Moderating Variable ]]>
<![CDATA[Yuyun Yunaningsih]]>;
<![CDATA[Susanti Widhiastuti]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025 ]]>
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DOI: 10.26618/zp4qe272
<![CDATA[This study investigates the influence of profitability, intellectual capital, and investment decisions on firm value, with firm size as a moderating variable, in property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. Using a quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM) via WarpPLS 8.0, the study analyzes secondary data from 45 firms. The results indicate that profitability and intellectual capital have a significant positive effect on firm value. In contrast, investment decisions exhibit a negative but statistically insignificant effect. Furthermore, firm size significantly moderates the relationship between the three independent variables and firm value, strengthening the influence of profitability, intellectual capital, and investment decisions. These findings support the signaling theory and resource-based theory, emphasizing the strategic importance of profitability and intangible assets in enhancing firm value. The study contributes to the literature by providing empirical evidence on the role of firm size as a moderator in the Indonesian property sector. Recommendations are proposed for managerial decision-making, particularly in optimizing profitability, intellectual capital management, and investment strategies.]]>
<![CDATA[The Influence of Internal Factors and Customer Relations on the Success of Big Data and AI Projects with Moderating Government Regulations at PT. Dua Empat Tujuh ]]>
<![CDATA[Bagus Rully Muttaqien]]>;
<![CDATA[Slamet Ahmadi]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025 ]]>
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DOI: 10.26618/0e608q12
<![CDATA[This study aims to evaluate the effectiveness of government regulations in supporting product innovation strategies, human resource management, and data protection in the context of digital transformation based on artificial intelligence (AI) and big data technology. This study was conducted using a literature study approach, referring to various academic sources including strategic management textbooks, innovation, marketing, and the latest journal articles that discuss the relationship between government policies and organizational performance. The results of the study indicate that government regulations can provide constructive direction and limitations on the application of technology, but also have the potential to hinder organizational agility if not balanced with adaptive strategies. In this context, the company's ability to manage human resources, build ethical customer relationships, and encourage innovation that complies with regulations is the key to success. This study emphasizes the importance of integration between regulatory compliance and strategic flexibility in developing sustainable and competitive business models in the digital era.]]>
<![CDATA[Analysis of Organizational Culture, Job Satisfaction and Leadership Style on Employee Performance with Organizational Commitment as an Intervening Variable ]]>
<![CDATA[Harnadi]]>;
<![CDATA[Suyanto]]>;
<![CDATA[Indri Astuti]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025 ]]>
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DOI: 10.26618/bv1k3d13
<![CDATA[This study investigates the impact of organizational culture, job satisfaction, and leadership style on employee performance, with organizational commitment as a mediating variable at PT. Smart Elang Felindo. Motivated by the company’s need to enhance employee performance, the research emphasizes strengthening organizational commitment as a key strategy. Using a quantitative method and Structural Equation Modeling with SmartPLS, data were collected from 92 employees with at least three years of service, selected through proportionate stratified random sampling. Questionnaires assessed organizational culture, job satisfaction, leadership style, commitment, and performance, with performance evaluations completed by branch heads to ensure objectivity. The findings reveal that organizational culture, job satisfaction, and leadership style significantly and positively influence organizational commitment, which in turn significantly affects employee performance. Furthermore, these three variables also indirectly impact performance through organizational commitment. The study highlights the strategic role of commitment in translating internal organizational factors into improved employee outcomes. By involving experienced employees and using 18 measurement indicators, the study offers practical recommendations for human resource management to enhance sustainable performance.]]>
<![CDATA[Performance of Volunteer Firefighters at the Nunukan Regency Fire Management and Rescue Service ]]>
<![CDATA[Aristra Pratama Sanmigo]]>;
<![CDATA[Abdul Samad]]>;
<![CDATA[Mujahid]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025 ]]>
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DOI: 10.26618/yf2b6n23
<![CDATA[This research aims to analyze the performance and factors hindering the performance of volunteer firefighters at the Fire and Rescue Service of Nunukan Regency, as well as to identify solutions to overcome these obstacles. This research uses a qualitative method with a descriptive approach. Data were collected through in-depth interviews with five key informants, namely the Volunteer Coordinator, Firefighting Volunteers, community members involved in empowerment programs, and fire victims. The results of the study show that firefighting volunteers demonstrate a high level of dedication in responding to fires, especially in remote areas. They play a crucial role in reducing the impact of fires by providing quick responses and extinguishing the fire before the official firefighting team arrives. However, the main challenges they face are the limited equipment and lack of advanced training to handle large and complex fires. Coordination with the Fire Department and other related agencies is generally good, although there are some communication barriers that need improvement. Overall, while the volunteers show good performance, improving training, equipment, and coordination will further enhance their effectiveness in firefighting efforts]]>
<![CDATA[The Influence of Transformational Leadership Style and Work Culture on Employee Performance Mediated by Pancasila Discipline Attitude at SMK Angkasa 1 Jakarta ]]>
<![CDATA[Jandris Slamat Tambatua]]>;
<![CDATA[Besar Agung Martono]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025 ]]>
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DOI: 10.26618/3wv85z74
<![CDATA[This study investigates the influence of transformational leadership and work culture on employee performance, with Pancasila disciplinary attitude as a mediating variable at SMK Angkasa 1 Jakarta. Using a quantitative survey approach, data were collected from 47 employees through questionnaires and analyzed using Partial Least Squares (PLS) via Smart PLS 4. The analysis included validity, reliability, and hypothesis testing. The findings reveal that transformational leadership and work culture do not directly influence employee performance. However, Pancasila disciplinary attitude positively and significantly affects performance. While transformational leadership does not significantly affect disciplinary attitude, work culture does. Furthermore, work culture indirectly improves employee performance through Pancasila discipline, while transformational leadership does not. These results suggest that strengthening a work culture aligned with Pancasila values—such as mutual cooperation and responsibility—is essential. Managerial recommendations include promoting a supportive culture, implementing fair discipline systems, modeling good behavior, encouraging active participation, and providing ongoing training and communication. This approach can enhance employee responsibility and performance within the school environment. ]]>
<![CDATA[Evaluation of the Implementation of the Tourism Village Program in Economic and Environmental Development (Study in Pasar Seluma Village, Seluma Regency, Bengkulu Province) ]]>
<![CDATA[Nabila Nur Syafiah]]>;
<![CDATA[Henny Aprianty]]>;
<![CDATA[Hernowo Novy Yanto]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025 ]]>
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DOI: 10.26618/yh0t7035
<![CDATA[This study aims to evaluate the implementation of the tourism village program in Pasar Seluma Village, Seluma Regency, Bengkulu Province, with a focus on its contribution to community economic development and environmental conservation. The tourism village program is expected to serve as a sustainable development strategy based on local potential. The research method employed is descriptive qualitative, with data collected through in-depth interviews, observation, and documentation. The research informants consist of 10 individuals, including the village head, village officials, tourism managers (Pokdarwis and BUMDes), MSME actors, community leaders, and local residents. Data analysis was carried out using the CIPP model (Context, Input, Process, Product) developed by Stufflebeam, and further analyzed with the interactive model of Miles, Huberman, and Saldana (data reduction, data display, and conclusion drawing). Data validity was tested through source and technique triangulation. The findings indicate that the tourism village program has had a positive impact in creating economic opportunities and increasing community income through small businesses and the promotion of local potential. However, the program’s implementation still faces challenges, including limited infrastructure, low community awareness of environmental conservation, and limited human resource capacity. In terms of the environment, greater community participation is needed to protect tourist areas, especially the beach, from ecological damage. Therefore, it is necessary to strengthen local institutions, enhance support from local government, and provide continuous training and socialization to realize a tourism village that is economically and environmentally sustainable.]]>
<![CDATA[The Role of Financial Inclusion in Promoting Small and Medium Enterprise Development: A Case Study of Mwaro Province, Burundi ]]>
<![CDATA[Jean-Baptiste Innocent Nyangoma]]>;
<![CDATA[Aline Mukantabana]]>;
<![CDATA[Dieudonné Habonimana]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 4 No. 1 (2024): April 2024 ]]>
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DOI: 10.65246/hwnaj004
<![CDATA[This study investigates the role of financial inclusion in promoting the development of Small and Medium Enterprises (SMEs) in Mwaro Province, Burundi. SMEs are recognized as vital contributors to employment creation, innovation, and economic growth, yet their growth potential is often constrained by limited access to formal financial services. Using a mixed-methods approach combining survey data from 150 SME owners and interviews with financial institutions, this research examines how access to credit, savings facilities, and digital financial platforms influences business performance and sustainability. The findings reveal that financial inclusion significantly enhances SME growth through improved access to working capital, effective cash flow management, and increased investment capacity. Additionally, financial literacy and the use of mobile banking technologies serve as mediating factors that strengthen the relationship between financial access and enterprise development. However, persistent challenges such as high lending rates, insufficient collateral, and low awareness of financial products continue to limit inclusion in rural areas. The study concludes that expanding digital financial infrastructure and implementing financial education programs are crucial strategies for fostering inclusive economic growth. Policy recommendations emphasize collaboration between the government, financial institutions, and development partners to create an enabling environment for SME financing in Burundi.]]>
<![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 ]]>
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DOI: 10.26618/rfdn9579
<![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.]]>
<![CDATA[Cross-Cultural Perspectives on Financial Inclusion and Sustainable Economic Growth: A Comparative Study between Brunei Darussalam, Eritrea, and Nicaragua ]]>
<![CDATA[Siti Noor Hidaya]]>;
<![CDATA[Samuel Tesfaye]]>;
<![CDATA[Esmeralda Ruiz]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 4 No. 1 (2024): April 2024 ]]>
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DOI: 10.65246/y36sy893
<![CDATA[This study investigates the cross-cultural dimensions of financial inclusion and its relationship with sustainable economic growth in Brunei Darussalam, Eritrea, and Nicaragua—three countries with distinct institutional and socio-cultural frameworks. Employing a mixed-methods comparative approach, the research integrates panel data analysis (2013–2023) with qualitative insights from 90 policymakers, financial practitioners, and micro-entrepreneurs. Quantitative results derived from the World Bank Global Findex, IMF Financial Access Survey, and UNDP Human Development Reports indicate a significant positive relationship between financial inclusion and sustainable growth, although the magnitude of this effect varies by country. Brunei exhibits the highest inclusion index due to strong digital infrastructure and supportive regulatory systems. Eritrea demonstrates limited progress constrained by weak institutional capacity, while Nicaragua shows moderate growth through community-based microfinance initiatives. Qualitative thematic analysis highlights three mediating factors—cultural trust, institutional readiness, and digital adoption—that shape inclusive financial ecosystems. The findings emphasize that financial inclusion is not merely an economic instrument but a culturally embedded process influenced by governance, social capital, and policy innovation. This study contributes to comparative financial development literature by revealing how cultural and institutional diversity conditions the inclusivity–growth nexus. Policy implications include the need for culturally adaptive strategies, enhanced digital infrastructure, and capacity building in local institutions to promote equitable and sustainable economic outcomes across developing regions.]]>
