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[Microfinance and Poverty Alleviation in Burundi: Assessing the Role of Financial Inclusion in Sustainable Development Goals (SDGs) ]]>
<![CDATA[Jean-Baptiste Innocent Nyangoma, Jean-Baptiste Innocent Nyangoma]]>;
<![CDATA[Amina Njeri Kamau]]>;
<![CDATA[Rakesh Kumar Sharma]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 4 No. 2 (2024): October 2024 ]]>
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DOI: 10.65246/rjj3ng86
<![CDATA[This study investigates the role of financial inclusion in enhancing the effectiveness of microfinance programs in reducing poverty in Burundi, with a particular focus on their contribution to the Sustainable Development Goals (SDGs), especially SDG 1 (No Poverty) and SDG 8 (Decent Work and Economic Growth). Employing a mixed-method research design, the study collected data from 420 microfinance beneficiaries across four provinces through surveys and semi-structured interviews. Using multiple regression and structural equation modeling (SEM), the findings reveal that financial inclusion significantly mediates the relationship between microfinance participation and household welfare improvement. Access to financial services—such as savings, credit, and mobile banking—positively influences income generation, consumption stability, and business expansion among low-income households. However, the study also identifies barriers including high interest rates, limited outreach in rural areas, and low levels of financial literacy, which constrain the inclusiveness of microfinance initiatives. The results suggest that microfinance alone is insufficient to achieve sustainable poverty alleviation without complementary strategies such as financial literacy enhancement, gender-sensitive credit policies, and digital financial innovation. The study concludes that strengthening financial inclusion is essential for transforming microfinance into an effective instrument for inclusive and sustainable development in Burundi.]]>
<![CDATA[Community Empowerment Based on Creative Economy in Processing Palm Sap into Palm Sugar Through Home Industry ]]>
<![CDATA[Faridawati, Faridawati]]>;
<![CDATA[Edi Jusriadi]]>;
<![CDATA[Buyung Romadhani]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025 ]]>
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DOI: 10.65246/2x5at107
<![CDATA[This study aims to identify the potential of human resources in an effort to develop and empower the home industry group processing palm sugar into ant sugar based on a creative economy. This type of research is qualitative, with data collection techniques using interviews with 20 informants from elements of the home industry group, village and sub-district governments, the BUMDes as a companion. The data analysis technique used triangulation starting from data reduction, presentation, and drawing conclusions. The results of the study found that: 1) The potential of human resources for the home industry group from the aspect of quantity was adequate, but the quality aspect of education was not adequate with an average education level of elementary school (SD), 2 ) Efforts to develop human resources for the home industry group were carried out through training and mentoring carried out by the Village government and BUMDes, and 3) empowerment of the home industry fostered group for palm sugar processing in Pattalassang District, Gowa Regency, has not been optimal, because there is still a lack of knowledge and life skills in conducting business innovations, home industry groups are more likely to sell in the form of palm wine or palm wine. processed into alcoholic wine because it makes money faster.]]>
<![CDATA[Financial Literacy, Microfinance, and Women Empowerment: Pathways to Sustainable Development in Haiti and Burundi ]]>
<![CDATA[Jean-Baptiste Innocent Nyangoma, Jean-Baptiste Innocent Nyangoma]]>;
<![CDATA[Marie-Lourdes Joseph]]>;
<![CDATA[Frantz Jacques Louis]]>;
<![CDATA[Amina Njeri Kamau]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 4 No. 2 (2024): October 2024 ]]>
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DOI: 10.65246/w506vf59
<![CDATA[This study examines the interrelationships between financial literacy, microfinance access, and women’s empowerment as pathways to sustainable development in two fragile-state contexts—Haiti and Burundi. Using a mixed-method comparative design, data were collected from 768 women micro-entrepreneurs through structured surveys and ten qualitative interviews with microfinance practitioners. Quantitative analysis employing multiple regression and PLS-SEM revealed that both financial literacy (β = 0.421, p < 0.001) and microfinance services (β = 0.387, p < 0.001) significantly and positively influence women’s empowerment. Moreover, empowerment mediates the relationship between financial inclusion variables and sustainable development outcomes (β = 0.463, p < 0.001). Comparative findings indicate that literacy-driven empowerment is more prominent in Haiti, where digital finance and remittances dominate, while access-driven empowerment prevails in Burundi’s agrarian context. The integrated effects suggest that literacy amplifies the benefits of microfinance by enhancing women’s financial decision-making, confidence, and control over resources. The study contributes to empowerment theory by empirically validating the synergistic interaction between knowledge and financial access and offers policy insights emphasizing gender-sensitive financial education, digital microfinance expansion, and regulatory inclusion. These results highlight that fostering both financial capability and access is essential for advancing Sustainable Development Goals (SDGs 5, 8, and 10) in fragile economies, where empowering women serves as both a developmental strategy and a catalyst for inclusive and resilient growth.]]>
<![CDATA[Assessing the Impact of Remittances on Economic Growth and Household Welfare in Haiti ]]>
<![CDATA[Jean-Baptiste Innocent Nyangoma, Jean-Baptiste Innocent Nyangoma]]>;
<![CDATA[Carlos Eduardo Martínez]]>;
<![CDATA[Elena Petrova]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 1 (2025): April 2025 ]]>
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DOI: 10.65246/qzt92790
<![CDATA[This study examines the impact of international remittances on economic growth and household welfare in Haiti, a remittance-dependent economy where such inflows represent over 20% of GDP. Using annual time-series data from 2000 to 2023 obtained from the World Bank, IMF, and UNDP databases, the study applies the Autoregressive Distributed Lag (ARDL) bounds testing approach to assess both short-run and long-run dynamics among remittances, GDP growth, and household consumption. The empirical results indicate that remittances exert a statistically significant and positive effect on economic growth in the long run, primarily through increased household income, consumption expenditure, and investment in education and health. However, in the short run, remittance inflows exhibit a neutral effect on growth due to high import dependency and weak financial intermediation. Furthermore, the study finds that remittances contribute to household welfare improvement by reducing poverty incidence and income inequality, although their developmental potential is constrained by Haiti’s structural vulnerabilities and limited institutional capacity. The findings suggest that policies promoting financial inclusion, productive investment of remittances, and diaspora engagement could enhance the developmental role of remittances. This research provides new insights into the macroeconomic and social implications of remittance inflows in small developing economies and offers evidence-based recommendations for achieving inclusive and sustainable growth in Haiti.]]>
<![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. 1 (2025): April 2025 ]]>
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DOI: 10.65246/1qtqg197
<![CDATA[This study investigates the influence of tax morale on the compliance of Rural and Urban Land and Building Taxpayers (PBB-P2) in Palu City, with the Nosarara Nosabatutu culture acting as a moderating variable. Taxpayer non-compliance remains a persistent issue in Palu, reflected in fluctuating and relatively low levels of PBB-P2 realization compared to annual targets. Despite governmental efforts to strengthen tax administration, socio-cultural aspects influencing taxpayer behavior have received limited empirical attention. Using a quantitative approach, this study employed purposive sampling to select 399 taxpayers of Kaili ethnicity, and data were collected through structured questionnaires supported by observation and documentation. The analysis was conducted using Moderated Regression Analysis (MRA) via SPSS. The findings reveal that tax morale has a positive and significant effect on taxpayer compliance, indicating that taxpayers with stronger moral awareness are more likely to fulfill their tax obligations. Additionally, the Nosarara Nosabatutu culture significantly moderates this relationship by strengthening the effect of tax morale on compliance. This cultural value—emphasizing kinship, unity, and shared responsibility—enhances the internal motivation of taxpayers to act responsibly. The study highlights the importance of integrating cultural approaches into tax compliance strategies and suggests that policymakers consider local wisdom in designing tax education and socialization programs. These results contribute to the behavioral tax literature by demonstrating the relevance of cultural values in shaping taxpayer compliance in diverse local contexts.]]>
<![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. 1 (2025): April 2025 ]]>
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DOI: 10.65246/prpg0334
<![CDATA[This study aims to analyze and prepare the financial statements of the Disaster Risk Reduction Forum (FPRB) of South Dolo District and evaluate their compliance with the financial reporting standards for non-profit organizations as stipulated in ISAK 35. The research employs a descriptive qualitative approach to obtain an in-depth understanding of the organization’s financial recording practices and the extent to which they align with applicable accounting standards. Data were collected through interviews with management, documentation of daily, weekly, and monthly financial transactions, and a literature review focusing on ISAK 35 as the primary reference for report preparation. The findings indicate that FPRB’s existing financial records are limited to basic cash inflow and outflow notes and have not yet met the minimum reporting components required for non-profit entities. Through the implementation of ISAK 35, this study successfully compiles a complete set of financial statements, including the statement of financial position, statement of comprehensive income, statement of changes in net assets, cash flow statement, and notes to the financial statements. The use of Microsoft Excel supports a more systematic preparation process and enhances the organization’s financial accountability. Overall, this research demonstrates that adopting ISAK 35 can improve the transparency, reliability, and comparability of financial information in small-scale non-profit organizations, particularly those engaged in disaster risk reduction. The study also highlights the need for capacity building to ensure consistent implementation of standardized financial reporting practices across similar entities.]]>
<![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. 1 (2025): April 2025 ]]>
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DOI: 10.65246/bym8j105
<![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 Influence of Product Quality and Service Quality on Competitiveness and Business Performance at Q Print ]]>
<![CDATA[Alias Nabire]]>;
<![CDATA[Lina Maretasari]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 1 (2025): April 2025 ]]>
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DOI: 10.65246/n11n3b29
<![CDATA[The printing industry plays an important role in disseminating information and communication in various forms, such as books, magazines, brochures, packaging, and advertising materials. This industry has experienced rapid development and offers a variety of printed product services, both digital and offset, according to customer needs. Product quality and service quality are fundamental factors for business performance and company competitiveness. The research was conducted at Q Print, a printing business located in Cikeas, Gunung Putri District, Bogor Regency. The purpose of this study was to determine the effect of product quality and service quality on competitiveness and business performance. The research methodology uses a quantitative approach in the form of research data measured in a numeric scale (numbers) that can be analyzed using statistical analysis. The data collection method is in the form of primary data obtained through distributing questionnaires to Q Print customers and secondary data in the form of product quality levels as supporting data. The data obtained were analyzed using descriptive statistical analysis that can describe the characteristics of respondents and research variables, multiple linear regression to determine the effect of product quality and service quality on business performance, and path analysis to test the role of competitiveness as a mediating variable. The results of this study indicate that Product Quality and Service Quality have a positive effect on Business Performance. Likewise, Product Quality and Service Quality have a significant effect on Competitiveness. While Competitiveness does not have a significant effect on Competitiveness. For indirect influence variables, both Product Quality and Service Quality on Business Performance through Competitiveness mediation do not have a significant effect.]]>
<![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. 1 (2025): April 2025 ]]>
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DOI: 10.65246/s9wpkg42
<![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[Strategies For Enhancing Human Resource Capacity To Support Digital Transformation In Pejala Village, Penajam District, Penajam Paser Utara Regency, East Kalimantan ]]>
<![CDATA[Irmayani]]>;
<![CDATA[Hasniaty]]>;
<![CDATA[Sadly Abdul Jabbar]]>
<![CDATA[ GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 1 (2025): April 2025 ]]>
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DOI: 10.65246/66sq6g33
<![CDATA[This study aims to describe strategies for enhancing human resource (HR) capacity in supporting digital transformation, as well as to identify the obstacles and challenges encountered in its implementation in Pejala Village, Penajam District, Penajam Paser Utara Regency. The research was conducted at the Pejala Village Office using a descriptive qualitative approach. Data were collected through interviews, observation, and documentation, and were then analyzed thematically to obtain an in-depth understanding of the phenomenon under study. The findings reveal that strategies to enhance HR capacity were carried out through training, technical guidance, performance evaluation, utilization of digital applications, and support from the Department of Communication and Informatics. These efforts not only strengthened the skills of local officials but also encouraged the integration of digital-based public service systems that are faster, more efficient, and more accurate. However, several challenges remain, including limited competence of officials in operating technology, unstable internet networks, limited digital devices, low digital literacy among the community, and restricted village office budgets. These findings indicate that although digital transformation in Pejala Village has begun to progress well, the process still requires more targeted policy strengthening, adequate technological infrastructure provision, and continuous training based on the needs of local officials. Thus, digital transformation at the village level has the potential to support the improvement of public service quality to be more responsive, transparent, and accountable.]]>
