cover
Contact Name
Nur Sandi Marsuni
Contact Email
nursandimarsuni@gmail.com
Phone
+6285888777464
Journal Mail Official
nursandimarsuni@gmail.com
Editorial Address
Amerta Homes No. 7, Jl. Karunrung Raya, Karunrung, Rappocini, Makassar 90222, South Sulawesi, Indonesia
Location
Kota makassar,
Sulawesi selatan
INDONESIA
GoodWill Journal of Economics, Management, and Accounting
ISSN : 30639840     EISSN : 30638194     DOI : https://doi.org/10.65246
Core Subject : Economy,
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.
Articles 116 Documents
The Influence of Human Resource Competence on Employee Performance at the Ministry of Public Works and Housing, Pompengan Jeneberang River Basin Center, Makassar Fahrur Rijal; Siti Marhumi; Muhammad Akib
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.v61.525

Abstract

This study examines the influence of human resource (HR) competence on employee performance at the Ministry of Public Works and Public Housing, Pompengan Jeneberang River Basin Center, Makassar. HR competence, encompassing knowledge, skills, and work attitudes, is considered a critical factor in enhancing organizational effectiveness, particularly in public sector institutions that demand high accountability and service quality. This research adopts a quantitative approach using a saturated sampling technique, involving all 34 employees as respondents. Data were collected through structured questionnaires and analyzed using simple linear regression, validity and reliability tests, classical assumption tests, and t-tests. The findings reveal that HR competence has a positive and significant effect on employee performance. The regression results show a coefficient of 0.408, indicating that improvements in competence lead to increased employee performance. Furthermore, the t-test results demonstrate a significance value of 0.000, which is lower than the 0.05 threshold, and a calculated t-value of 9.766 exceeding the t-table value, confirming the acceptance of the research hypothesis. These results highlight the importance of competency development in improving employee productivity, work quality, and organizational performance. The study contributes to human resource management literature by providing empirical evidence from a public sector context. Practically, the findings suggest that organizations should prioritize training and competency-based development programs to enhance employee performance and achieve institutional objectives effectively.
Connection Mark Swap Rupiah To Dollar American States With Inflation Rates In Indonesia: Systematic Literature Review Alhusna Burhan Ali; Rahmad Dani Wahe; Muchriana 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.v61.526

Abstract

This study aims to analyze the relationship between the Rupiah (IDR) exchange rate against the Dollar American Union (USD) with level inflation in Indonesia through systematic approach Literature Review (SLR). Adopting the PRISMA protocol, a literature search was conducted on the database Scopus for the period 2015-2025. Of the 354 articles identified, 10 met the inclusion criteria for in-depth analysis. synthesis show consistency findings that depreciation Rupiah in a way significant triggering an increase in inflation through the imported mechanism inflation , particularly in energy prices and imported raw materials. Methodological analysis reveals the effectiveness of dynamic models such as ARDL, VAR, and ECM in capturing long-run structural relationships. However, there is a shift significant going to use method machine learning (ELM And NARX (NN) which is proven own precision tall (until 4.57%) in predict trend mark swap during periods of extreme volatility such as the COVID-19 pandemic. Another key finding confirms that the effectiveness of monetary policy in stabilizing prices depends heavily on the interest rate differential . rate differential ) and the institutional credibility of the central bank in managing market expectations.
The Influence of Capital Structure, Dividend Policy and Inflation on Company Value with Profitability as an Intravenant Variable in Banking Companies Listed on the Indonesian Stock Exchange in 2019-2023 Maulina Febrianti; Susanti Widhiastuti
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.v61.529

Abstract

This study aims to analyze the factors that have influenced capital structure, dividend policy, and inflation on company value with profitability, both simultaneously and partially, with the factors that will be tested in this study being capital structure, dividend policy, and inflation. The type of data to be used is secondary data that will be sourced from financial reports that have been published through the Indonesia Stock Exchange website. The population that will be used in this research is all banking companies that have been registered on the Indonesia Stock Exchange (IDX) during the 2019–2023 period, with the number of companies totaling 35 companies, and the sampling method that will be used is purposive sampling. The data collection method that will be used is documentation, with data collection techniques through articles, journals, and published financial reports. The results of this study show the following: 1) Capital structure has an influence on profitability, 2) Dividend policy has an influence on profitability, 3) Inflation has no influence on profitability, 4) Capital structure has no influence on company value, 5) Dividend policy has an influence on company value, 6) Inflation has no influence on company value, 7) Profitability has an influence on company value, 8) There is no influence of capital structure on company value through profitability, 9) There is no influence of capital structure on company value through profitability, and 10) There is no influence of inflation on company value through profitability.
Strategies for Enhancing Human Resource Capacity to Support Digital Transformation in Pejala Village, Penajam District, Penajam Paser Utara Regency, East Kalimantan Irmayani; Hasniaty; Sadly Abdul Jabbar
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.v61.530

Abstract

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.
The Influence of Digital Marketing and Product Quality on Consumer Purchase Interest in the Shopee Marketplace in Biringkanaya District Rinaya Citra Aulia; Moh Aris Pasigai; Syarthini Indrayani
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.v61.531

Abstract

The purpose of this research is to find out the Effect of Digital Marketing and Product Quality on Consumer Buying Interest on Shopee Marketplace. Located on Jl. Sutami Engineer, Biringkanaya District, Untia Village. As many as 50 people. Sample data collection technique using saturated sample technique. The type of data used in this study is quantitative data obtained from the shared questionnaire and related to the problem being studied. Data collection techniques are carried out with questionnaires (sores), observation and documentation. In this study, the data sources used in data collection include primary data and secondary data. The research instrument used in this research uses the Likert scale method and research data using statistical calculations though the Statistics for the social Science (SPSS) application version 25. Based on research results, it is shown that the digital marketing variable does not have a positive and significant effect on customer purchasing interest as evidenced by the results of the calculated t test = 0.620 > t table 2.012 and the significant value of 0.538 < 0.05. The product quality chart has a positive and significant effect on customer purchasing interest as evidenced by the results of the calculated t test = 0.00 < t table 3.801 and a significant value of 0.00 > 0.05 so that it can be concluded that H1 is accepted H2
The Influence of Green Marketing on Green Consumer Behavior at Fore Coffee, Alauddin Branch, Makassar Muh Filah Alfarizi; Moh. Aris Pasigai; Aulia
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.v61.533

Abstract

This study aims to analyze the effect of green marketing on green consumer behavior at Fore Coffee, Alauddin Branch, Makassar. The research adopts a quantitative approach using an infinite population model, with a sample size of 96 respondents determined through the Lemeshow formula. Primary data were collected using structured questionnaires distributed to consumers who had prior purchasing experience at Fore Coffee. The data were analyzed using Statistical Package for the Social Sciences (SPSS), including descriptive analysis, validity and reliability testing, and hypothesis testing. The findings indicate that green marketing has a positive and significant influence on green consumer behavior. This is evidenced by the calculated t-value (18.161), which exceeds the critical t-value (1.986), along with a positive regression coefficient of 0.763. These results suggest that the implementation of green marketing strategies—such as eco-friendly products, sustainable pricing, environmentally conscious distribution, and green promotional activities—can effectively enhance consumers’ environmental awareness and encourage sustainable consumption behavior. Furthermore, the study reveals that consumers generally respond positively to green marketing initiatives, although variations exist across specific indicators. The research contributes to the development of marketing and consumer behavior literature, particularly within the context of the coffee shop industry in Indonesia. Practically, the findings provide insights for business practitioners to design more effective green marketing strategies to strengthen sustainability efforts and influence environmentally responsible consumer behavior.

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