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Nur Sandi Marsuni
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Amerta Homes No. 7, Jl. Karunrung Raya, Karunrung, Rappocini, Makassar 90222, South Sulawesi, Indonesia
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GoodWill Journal of Economics, Management, and Accounting
Published by Yayasan Amerta Insan Unggul
ISSN : 30639840     EISSN : 30638194     DOI : https://doi.org/10.65246
Core Subject : Economy,
Economics, Econometrics & Finance
GoodWill Journal of Economics, Management, and Accounting, published by the Amerta Institute under Yayasan Amerta Insan Unggul, is a peer-reviewed electronic scholarly journal dedicated to advancing research in the fields of economics, management, and accounting. The journal is registered with P-ISSN 3063-9840 and E-ISSN 3063-8194, ensuring the wide dissemination of high-quality academic contributions. It is published quarterly (March, June, September, and December), providing a consistent platform for scholars, researchers, and practitioners worldwide. The journal welcomes rigorous theoretical and empirical studies across interdisciplinary domains. In economics, it covers macroeconomics, microeconomics, international and development economics, as well as behavioral, environmental, financial, and public economics. In management, it encompasses strategic management, organizational behavior, human resource management, operations and supply chain management, innovation, and entrepreneurship. In accounting, it includes financial and managerial accounting, auditing, taxation, forensic accounting, and sustainability reporting. The journal aims to serve as a reputable international forum for high-impact research and scholarly discourse.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 116 Documents
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Motivational Drivers of Shopee PayLater Usage: Economic, Psychological, and Social Perspectives Among Communities in Sinjai Regency, Indonesia Rahmawati; Muslimin kara; Sumarin; Jamaluddin Majid; Muhamatsakree Manyunu
GoodWill Vol. 6 No. 1 (2026): April 2026
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/goodwill.v61.462

Abstract

This study examines the growing use of digital credit services by focusing on Shopee PayLater adoption in Sinjai Regency, Indonesia, a region where limited financial access and shifting consumption patterns have increased reliance on flexible payment systems. Despite the rapid expansion of Buy-Now-Pay-Later services, little research has explored the multidimensional motivations driving their use in semi-rural communities. The study aims to identify the economic, psychological, and social motivational drivers behind Shopee PayLater usage among residents of Sinjai. A qualitative research design was employed, using purposive sampling to select community members from diverse occupations, with primary data collected through in-depth, semi-structured interviews. Thematic analysis was used to classify and interpret recurring patterns across interview transcripts. Findings revealed three dominant motivational themes: economic motivations, particularly the convenience of deferred payment and financial flexibility in meeting urgent or strategic needs; psychological motivations, including emotional satisfaction, perceived modernity, and increased self-confidence from participating in contemporary consumption trends; and social motivations, such as peer influence, community norms, and the desire to avoid social exclusion in digital shopping practices. These results show that PayLater adoption is driven not merely by financial necessity but by a combination of emotional and social dynamics embedded in everyday life. The study contributes to the understanding of digital credit behavior in developing regions and offers practical implications for policymakers and financial service providers seeking to design responsible, inclusive, and culturally attuned digital financing solutions.
Strategic Transformation of Human Capital Development to Enhance Professionalism in the Luwu Timur Civil Service Police Unit St Reski Amalia; Mahadir Muhammad AK; Hariati; Muchriadi Muchran
GoodWill Vol. 6 No. 1 (2026): April 2026
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/goodwill.v61.483

Abstract

This study examines the strategic transformation of Human Capital Development (HCD) in enhancing professionalism within the Luwu Timur Civil Service Police Unit. The research addresses persistent structural, cultural, and managerial gaps that hinder competence, digital readiness, and service quality in local enforcement agencies. Employing a qualitative case study design, primary data were collected through semi-structured interviews, direct observations, and document analysis involving leaders, managers, frontline officers, and community members. The findings reveal that HCD practices remain reactive, fragmented, and unsupported by systematic competency mapping or structured training. Leadership demonstrates partial transformational characteristics, offering motivation but lacking consistent coaching and intellectual stimulation, which affects change readiness among personnel. Professionalism is evident in ethical conduct but remains inconsistent in technical competence and communication skills. This study proposes a four-pillar Strategic HCD Transformation Model comprising competency-based planning, digital learning, leadership enhancement, and professionalism standardization. The model provides theoretical contributions by integrating HCD and transformational leadership within public-sector organizational development and offers practical implications for local government agencies seeking to strengthen human capital, digital capability, and enforcement professionalism.
Analysis of Product Quality, Brand Image, and Brand Ambassador Influence on Purchasing Decisions for Nivea Products in Klaten Regency Muh. Farhan Ali Harazim; Ida Aryati; Raisa Aribatul Hamidah
GoodWill Vol. 6 No. 1 (2026): April 2026
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/goodwill.v61.491

Abstract

This study examines the effects of product quality, brand image, and brand ambassador on purchasing decisions for NIVEA products in Klaten Regency, Indonesia. The increasing competition in the skincare industry has encouraged companies to strengthen product attributes and marketing communication strategies to influence consumer behavior. A quantitative research design with a causal associative approach was employed. Data were collected through a structured questionnaire distributed to 100 consumers who had purchased NIVEA products, selected using purposive sampling based on predetermined criteria. The collected data were analyzed using multiple linear regression with the assistance of IBM SPSS software. The findings reveal that product quality, brand image, and brand ambassador each have a positive and statistically significant effect on purchasing decisions, both partially and simultaneously. Product quality and brand image demonstrate the strongest influence, indicating that consumers prioritize functional benefits, safety, and brand credibility when making purchasing decisions. Brand ambassadors also contribute positively, although with a relatively smaller effect, by enhancing brand attractiveness and trust through public figure representation. The coefficient of determination (Adjusted R²) of 0.795 indicates that 79.5% of purchasing decision variance can be explained by the three independent variables, while the remaining 20.5% is influenced by other factors beyond the research model. These results highlight the importance of integrating product excellence, strong brand image, and effective brand ambassadors in developing competitive marketing strategies. The study provides managerial implications for skincare companies in strengthening consumer trust and purchasing decisions, particularly in highly competitive local markets.
Evaluation of the Implementation of Enterprise Resource Planning on Inventory Recording at PT Varia Usaha Beton Febrilia Yudhistira; Vicky Vendy
GoodWill Vol. 6 No. 1 (2026): April 2026
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/goodwill.v61.503

Abstract

This study aims to implement an Enterprise Resource Planning (ERP) system for recording raw material inventory at PT Varia Usaha Beton (PT VUB). This company operates in the construction sector and requires an information system that is able to record stock accurately and in real time to help smooth the production process. The research method used is a qualitative approach with a case study method. Data were collected through in-depth interviews with three informants from the procurement and warehouse divisions, as well as direct observation and internal documentation. The results of the study indicate that the implementation of Sunfish ERP improves the efficiency of inventory recording, reduces human error, and allows real-time data integration between departments. However, there are several obstacles such as slow network connections, lack of user discipline, and less than optimal integration of ERP with external systems. The implications of this study indicate that the implementation of ERP can improve operational efficiency and decision making at PT VUB, but requires adequate infrastructure support and HR training. These findings are expected to be the basis for companies in planning policies to improve digital infrastructure, strengthen information system governance, and develop human resources to optimize the benefits of the ERP system as a whole. Keywords (4-5): Enterprise Resource Planning, Inventory, Concrete Business Varieties, Information Systems, Real-Time
The Influence of Leadership Style on Employee Performance at the Gowa Regional SAMSAT Office Novia Ramadhani; Muchriady Muchran; Syahidah Rahmah
GoodWill Vol. 6 No. 1 (2026): April 2026
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/goodwill.v61.514

Abstract

This study examines the influence of leadership style on employee performance in a public service organization, emphasizing the mediating role of work motivation and organizational commitment. Using a quantitative approach, data were collected from 150 employees through structured questionnaires and analyzed using Structural Equation Modeling (SEM). The findings reveal that transformational leadership has a positive and significant effect on employee performance, both directly and indirectly through work motivation. Transactional leadership also shows a significant but weaker effect, while laissez-faire leadership demonstrates no meaningful contribution. Furthermore, work motivation and organizational commitment are found to significantly mediate the relationship between leadership style and performance outcomes. These results suggest that leaders who inspire, communicate clear visions, and support employee development can enhance productivity and organizational effectiveness. The study contributes to the existing literature by integrating multiple leadership dimensions within a single analytical framework and providing empirical evidence from a developing country context. Practical implications highlight the importance of leadership training programs focused on transformational behaviors to strengthen employee engagement and performance. Future research is recommended to incorporate longitudinal designs and broader sectoral samples to improve generalizability. Overall, this research underscores the strategic role of leadership in fostering high-performing organizations in dynamic institutional environments. Additionally, policy makers should align human resource strategies with leadership development to ensure sustainable performance improvements across public sector institutions.
The Influence of Implementing Information and Communication Systems Towards the Effectiveness of Health Management Systems and Work Safety at Pt. Karsa Earth Maros Regency Amelia Nurul Putri Ahmad; Akhmad; Nasrullah
GoodWill Vol. 6 No. 1 (2026): April 2026
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/goodwill.v61.515

Abstract

The aim of this research is a type of quantitative research with the aim of determining the influence of information and communication systems on the effectiveness of the Occupational Health and Safety management system at PT. Bumi Karsa, Maros Regency. The type of data used in this research is quantitative data obtained from distributed questionnaires and is related to the problem being studied. Data collection was carried out by distributing questionnaires. In this research, the data sources used in data collection include primary data and secondary data. The research instrument used in this research used the Likert scale method. Based on the results of data research using statistical calculations through the Statistical Package for the Social Science (SPSS) version 25 application regarding the influence of implementing information and communication systems on the effectiveness of the Occupational Health and Safety management system at PT. Bumi Karsa, Maros Regency, which was discussed in the previous chapter, the author draws an important conclusion, namely that the information system has a positive and statistically insignificant effect on the effectiveness of the Occupational Health and Safety management system and communication has a positive and significant effect on the Occupational Health and Safety management system. The information system needs to be improved to support the effectiveness of the Occupational Health and Safety management system and the communication system which has a positive and significant influence must continue to be maintained and improved so that the effectiveness of the Occupational Health and Safety management system is well maintained.
The Role of Innovation in Development of Islamic Financial Products in Makassar Muhammad Agung Miftah Syamsul Alam; Adi Muh Arman; Lince Bulutoding
GoodWill Vol. 6 No. 1 (2026): April 2026
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/goodwill.v61.519

Abstract

This research aims to explore the role of innovation in the development of Islamic financial products in Makassar, focusing on the challenges and opportunities involved. The research methodology includes in-depth interviews, participatory observation, and documentary analysis to gain a profound understanding of the perception and implementation of innovation among Islamic banks, regulators, and the Makassar community. The findings indicate that despite efforts to introduce new products and improve services, Islamic banks in Makassar still face challenges regarding public understanding of Islamic financial products and the need for further refinement of regulations. However, there are significant opportunities through the integration of financial technology (fintech) to enhance access and efficiency of Islamic financial services. The study concludes that closer collaboration among Islamic banks, government authorities, and educational institutions is necessary to enhance Islamic financial literacy and develop regulations that support sustainable innovation. The practical implications of these findings include the development of effective communication strategies and comprehensive education programs to expand the user base of Islamic financial products in Makassar. This research provides a significant contribution to understanding how innovation can play a crucial role in developing an inclusive and sustainable Islamic financial ecosystem in the city of Makassar, Indonesia.
The Effect of Marketing Communication on Purchasing Decisions of Elota Indonesia Screen-Printed T-Shirts Rahmat Wahyudi; Andi Mappatompo; Ahmad AC
GoodWill Vol. 6 No. 1 (2026): April 2026
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/goodwill.v61.520

Abstract

This study aims to examine the effect of marketing communication on purchasing satisfaction of Elota Indonesia screen-printed T-shirts. The research employed a quantitative approach using a survey method, with data collected through questionnaires distributed to 55 consumers of Elota Indonesia screen-printing products in Gowa Regency. The data were analyzed using simple linear regression with SPSS version 27. The results indicate that marketing communication (X) has a positive and significant effect on purchasing satisfaction (Y) of Elota Indonesia screen-printed T-shirts. This is evidenced by the t-test results, where the calculated t-value (10.486) exceeds the t-table value (1.674), with a significance level of 0.000 (< 0.05). Furthermore, the F-test results show that the calculated F-value (109.955) is greater than the F-table value (4.027), with a significance level of 0.000 (< 0.05), indicating that marketing communication simultaneously has a significant influence on consumer purchasing decisions. These findings highlight the important role of effective marketing communication in enhancing consumer satisfaction in the screen-printing industry.
The Influence of Village Fund Allocation and Community Empowerment on Improving Community Welfare in Mattampapole Village Lisnayanti; Abdul Muthalib; Faidul Adziem
GoodWill Vol. 6 No. 1 (2026): April 2026
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/goodwill.v61.522

Abstract

This research aims to find out, 1) the influence of village fund allocation on improving the welfare of the people of Mattampapole Village. 2) The influence of community empowerment has an impact on improving the welfare of the people of Mattampapole Village. 3) the influence of village fund allocation and community empowerment on improving community welfare in Mattampapole Village. This type of research is quantitative research. The population in this study was the community in Mattampapole Village with a total of 929 people. In determining the size of the sample members from each member of the population, it can be determined based on the formula for determining the size of the sample members using the Slovin formula and a sample of 90 respondents is obtained. Data collection techniques in this research consist of questionnaires and documentation. The data analysis technique used is descriptive and inferential statistics with the help of SPSS 25. The results of the research show that: 1) The effect of village fund allocation on increasing community welfare in Mattampapole Village was obtained by t count of 2.656 and t table of 1.987 with a significant value of 0.001 < 0.05. This means that t count is 2.656 > t table 1.987 with a significance value of 0.001 < 0.05, in the medium category with a percentage of 49.5%. 2) The positive and significant influence of community empowerment on improving community welfare in Mattampapole Village was obtained by t count of 2.656 and t table of 1.987 with a significant value of 0.003 < 0.05. This means that t count is 2.656 > t table 1.987 with a significance value of 0.003 < 0.05, in the medium category with a percentage of 50.3%. 3) The influence of village fund allocation and community empowerment on improving community welfare in Mattampapole Village is 51.9%.
The Influence of Transformational Leadership Style on Job Satisfaction and Employee Performance at the Arifah Gowa Foundation Supriadi; Sitti Nurbaya; Zalkha Soraya
GoodWill Vol. 6 No. 1 (2026): April 2026
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/goodwill.v61.524

Abstract

This study aims to examine the influence of transformational leadership style on job satisfaction and employee performance at the Arifah Gowa Foundation. The research adopts a quantitative approach using a survey method involving 90 employees selected through a saturated sampling technique. Data were collected using structured questionnaires based on a Likert scale and analyzed using Structural Equation Modeling with the Partial Least Squares (SEM-PLS) approach. The results indicate that transformational leadership has a positive and significant effect on job satisfaction, as evidenced by a t-statistic value of 7.555 and a p-value below 0.05. Furthermore, job satisfaction significantly influences employee performance with a t-statistic value of 6.360. Transformational leadership also directly affects employee performance (t-statistic = 2.633; p < 0.05). In addition, job satisfaction mediates the relationship between transformational leadership and employee performance, demonstrating an indirect significant effect (t-statistic = 3.843; p < 0.05). These findings highlight that transformational leadership plays a crucial role in enhancing employee performance both directly and indirectly through increased job satisfaction. The study contributes to the literature by providing empirical evidence within the context of an educational foundation, which remains relatively underexplored. Practically, the results suggest that organizational leaders should adopt transformational leadership practices to improve employee satisfaction and optimize performance outcomes.

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