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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 86 Documents
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The Effect of Tax Incentives and Tax Education on MSME Taxpayer Compliance During The Covid-19 Pandemic Nur Sandi Marsuni
GoodWill Journal of Economics, Management, and Accounting Vol. 3 No. 1 (2023): April 2023
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/

Abstract

Background: Micro, Small and Medium Enterprises (MSMEs) play a crucial role in the Indonesian economy by making a significant contribution to local and national economic growth. However, the main challenge facing MSMEs is low levels of tax compliance, which can hinder the government's ability to provide public services and infrastructure. Objective: This research aims to investigate the influence of tax awareness and tax socialization on taxpayer compliance in MSMEs. The main focus is to provide an in-depth understanding of the factors that influence tax compliance among MSMEs. Method: This research uses a literature study approach by collecting data from various sources such as books, journals and scientific articles that are relevant to the research topic. The analysis was carried out to identify main findings related to tax awareness, tax socialization, and tax compliance of MSME actors. Results: From the research results, it was found that tax awareness and tax socialization have a significant influence on the level of tax compliance of MSME actors. Effective tax outreach and increasing tax awareness can increase the willingness of MSMEs to fulfill their tax obligations better. Conclusion: This article concludes that the government needs to increase tax outreach efforts and tax awareness education among MSMEs as a strategy to increase tax compliance. These steps are expected to help overcome persistent tax compliance challenges in the MSME sector, which in turn will support sustainable economic growth and equitable economic development throughout Indonesia. Thus, this research makes an important contribution in understanding the dynamics of taxation in the MSME sector and provides a basis for more effective public policy in supporting the development of MSMEs in Indonesia.
The Influence of the Quality of Financial Reports on Investment Efficiency with Litigation Risk as a Moderating Variable (Empirical Study of Manufacturing Companies in Bei 2018-2022) Ayu Febrianggi
GoodWill Journal of Economics, Management, and Accounting Vol. 3 No. 2 (2023): October 2023
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/

Abstract

This study aims to examine the effect of the independent variables: the quality of financial reports (X) on investment efficiency (Y) with litigation risk as a moderating variable (Z) in manufacturing companies listed on the Indonesia Stock Exchange. The research method used is a quantitative method with an explanatory research approach. The population in this study is 193 companies' financial report data from manufacturing companies listed on the IDX for 2018-2022. The data collection technique in this study used a purposive sampling technique and produced a sample of 39 manufacturing companies listed on the IDX for 5 years. Data analysis techniques were processed using IBM SPSS Statistics. The results of this research indicate that the financial report quality variable has no effect on investment efficiency. Meanwhile, the litigation risk variable is able to moderate the relationship between the quality of financial reports and investment efficiency.
The Influence of Discipline, Loyalty and Leadership on Work Productivity at the Secretariat of the Regional People's Representative Council of Selayar Islands Regency Lidya Ariani
GoodWill Journal of Economics, Management, and Accounting Vol. 3 No. 2 (2023): October 2023
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/

Abstract

This study aims to examine the influence of discipline, loyalty and leadership on work productivity at the Secretariat of the Regional People's Representative Council of the Selayar Islands Regency. This study uses primary data sources in which researchers conduct research by distributing questionnaires to 94 respondents at the Secretariat of the Regional House of Representatives of the Selayar Islands Regency. The results of the study show that there is a positive and significant influence of discipline, loyalty and leadership on work productivity. This is evidenced by the results of the test carried out by the t test by looking at the significant value of t count of 0.000 < from the significant level (0.000 < 0.05). Based on the results of the t test that has been carried out on the discipline variable (X1) on work productivity (Y) a value of 0.048 < 0.05 is obtained, besides that it is known that the significant value of X1 to Y is 0.250. Based on the results of the t-test that has been carried out on the loyalty variable (X2) on work productivity (Y) the value is 0.039 <0.05, besides that it is known that the significant value of X2 to Y is 0.313. And the results of the t test that has been carried out on the leadership variable (X3) on work productivity (Y) obtained a value of 0.000 <0.05 besides that it is known that the significant value of X3 to Y is 0.487. So it can be concluded that the variables of discipline, loyalty and leadership have a positive and significant effect on work productivity at the Secretariat of the Regional People's Representative Council of the Selayar Islands Regency.
The Influence of Trust and Satisfaction on Customer Loyalty of School Bus Transportation Users in Bantaeng Regency Dian Muhammad Rudi
GoodWill Journal of Economics, Management, and Accounting Vol. 3 No. 2 (2023): October 2023
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/

Abstract

The research conducted aimed to explore strategies for enhancing customer loyalty among school bus transportation users in Bantaeng Regency. Employing a quantitative approach, the study involved 90 respondents as its sample size. Data were gathered through the administration of questionnaires, a common method in survey-based research. Subsequently, the data underwent analysis utilizing multiple linear regression tests to ascertain patterns and relationships. The findings of the study revealed several key insights. Firstly, it was discovered that customer trust plays a crucial role in shaping customer loyalty within the context of school bus transportation services in Bantaeng Regency. The analysis indicated a significant and positive correlation between customer trust and loyalty, suggesting that when customers have confidence in the reliability and safety of the transportation service, they are more likely to exhibit loyalty by continuing to utilize it. Secondly, the study also identified customer satisfaction as another significant determinant of customer loyalty in the same setting. The results illustrated a positive and substantial relationship between customer satisfaction and loyalty, underscoring the importance of providing high-quality service experiences to foster loyalty among school bus transportation users in Bantaeng Regency. In summary, the research underscores the critical role of both customer trust and satisfaction in driving loyalty among school bus transportation users. These findings provide valuable insights for transportation service providers in Bantaeng Regency, suggesting that efforts to enhance trustworthiness and satisfaction levels can lead to greater customer loyalty, ultimately contributing to the long-term success and sustainability of school transportation services in the region.
The Influence of the Marketing Mix on Consumer Purchase Interest in the Harapan Abadi Store Business Gowa Regency Nur Amin
GoodWill Journal of Economics, Management, and Accounting Vol. 3 No. 2 (2023): October 2023
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/

Abstract

The study aimed to assess the impact of product, price, distribution, and promotion on consumer purchasing interest at Harapan Abadi stores in Gowa Regency. The research population comprised visitors to the Harapan Abadi store in Gowa Regency, with a sample size of 80 respondents selected using a sampling technique. Data was collected through questionnaires, and multiple linear regression analysis was employed for data analysis. The findings revealed that the product and price variables had an insignificant negative effect on purchase intention. This suggests that neither product quality nor pricing significantly influenced consumer buying interest at the Harapan Abadi store in Gowa Regency. Conversely, the distribution and promotion variables exhibited a positive and significant impact on purchase intention. This indicates that improved product distribution and promotional activities led to a notable increase in consumer buying interest at Harapan Abadi stores in Gowa Regency. Based on these results, recommendations for businesses in Gowa Regency include prioritizing product quality, ensuring competitive pricing, enhancing promotional efforts, and optimizing distribution channels to facilitate smooth sales and attract consumers. By focusing on these factors, businesses can better meet consumer demands and enhance their competitiveness in the market. In conclusion, this research sheds light on the factors influencing consumer purchasing interest at Harapan Abadi stores in Gowa Regency, highlighting the importance of effective distribution and promotion strategies in driving consumer buying behavior.
Analysis of the Effect of Tax Policy and Inflation on Economic Growth: A Review of Indonesian Literature Nur Sandi Marsuni; Mutahira Nur Insirat
GoodWill Journal of Economics, Management, and Accounting Vol. 3 No. 2 (2023): October 2023
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/

Abstract

This study examines the impact of tax policy and inflation rates on Gross Domestic Product (GDP) in Indonesia through a literature review approach. Tax policy and inflation are crucial determinants of economic growth as they affect government revenue and consumer purchasing power, respectively. The qualitative method used in this research synthesizes findings from various scholarly articles, books, and reports to analyze the relationship between tax policy, inflation, and GDP growth. The findings reveal a positive correlation between tax revenues and GDP growth, suggesting that higher tax rates can stimulate economic activity through increased public spending on infrastructure and social programs. Similarly, inflation, when controlled within moderate levels, can positively influence GDP by enhancing consumer spending and business investment. This study contributes to the theoretical and empirical understanding of economic growth determinants in Indonesia, providing valuable insights for policymakers to formulate effective economic strategies.
The Role of Village Government in Efforts to Improve the Welfare of Fishermen's Communities In Corawali Village, Tanete Rilau District Barru Regency St. Aisyah; Maldives; Aisha R. Manou
GoodWill Journal of Economics, Management, and Accounting Vol. 4 No. 1 (2024): April 2024
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/

Abstract

This study aims to analyze the role of the village government in improving the welfare of fishing communities in Corawali Village, Tanete Rilau District, Barru Regency. A qualitative descriptive method was employed to provide an in-depth understanding of the government’s contribution to local fishermen’s economic and social well-being. Data were collected through observation, interviews, and documentation, and analyzed using Miles and Huberman’s interactive model, which includes data reduction, data display, and conclusion drawing. The findings reveal that the economic conditions of fishermen in Corawali Village remain modest, with most relying on traditional fishing methods and limited access to capital and technology. The village government, in collaboration with the Barru Regency Fisheries and Marine Office, has implemented several empowerment initiatives, such as training programs, capital assistance, and boat repair support. Although these efforts have positively influenced fishermen’s income and self-reliance, the outcomes have not been optimal due to challenges like fluctuating weather, low education levels, and inadequate infrastructure. The study concludes that strengthening village government capacity, improving transparency in program implementation, and fostering partnerships with external institutions are crucial to achieving sustainable welfare among fishing communities.
Infrastructure Development and Its Socioeconomic Implications: A Study of Enrekang Regency Nur Sandi Marsuni; Akmal Ridwan; Aisha R. Manou
GoodWill Journal of Economics, Management, and Accounting Vol. 4 No. 1 (2024): April 2024
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/

Abstract

This international collaborative research investigates the socioeconomic implications of rural infrastructure development in Enrekang Regency, Indonesia, through the partnership of researchers from Luxembourg, Seychelles, and the Maldives. Employing a qualitative descriptive design, the study gathered data via interviews, observations, and document analysis involving 18 participants, including local officials, community leaders, and residents. The findings reveal that improvements in road connectivity, health centers, and educational facilities in Janggurara Village have significantly enhanced accessibility, economic productivity, and social inclusion. Infrastructure upgrades stimulated agricultural trade, supported local enterprises, and improved access to education and healthcare, particularly benefiting women and elderly residents. However, governance challenges persist, including limited community participation, land acquisition disputes, and environmental disruptions. Comparative insights from Luxembourg underscore the role of governance efficiency and institutional frameworks, while lessons from Seychelles and the Maldives highlight the value of community-based and climate-resilient approaches. The study concludes that sustainable infrastructure development in rural Indonesia requires participatory governance, transparent decision-making, and climate-adaptive planning. Transnational collaboration enhances policy innovation by integrating diverse experiences and promoting mutual learning between developed and developing contexts. The research contributes to global discourse on rural transformation and supports the United Nations Sustainable Development Goals, particularly SDG 9 (Industry, Innovation, and Infrastructure) and SDG 11 (Sustainable Cities and Communities). Overall, this study demonstrates that inclusive, adaptive, and internationally informed infrastructure strategies are key drivers of equitable and resilient rural development.
The Influence of Regional Government Expenditures on Economic Growth in Gowa Regency 2015-2022 Ahmad Nur Alanshari
GoodWill Journal of Economics, Management, and Accounting Vol. 4 No. 1 (2024): April 2024
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/91hzvd92

Abstract

This study aims to examine the influence of regional government expenditures on economic growth in Gowa Regency during the period 2015–2022. Using a quantitative approach, this research employs secondary data obtained from the Regional Financial Management Agency and the Central Statistics Agency (BPS) of Gowa Regency. The data were analyzed using the Statistical Package for the Social Sciences (SPSS) version 26, applying classical assumption tests, simple linear regression analysis, and hypothesis testing. The results reveal that government spending has a positive but statistically insignificant effect on economic growth. The regression coefficient indicates a value of 3.159 with a significance level of 0.20, higher than the 0.05 threshold, suggesting that variations in economic growth cannot be fully explained by government expenditure alone. The coefficient of determination (R²) of 0.625 implies that 62.5% of the variation in economic growth is influenced by government spending, while the remaining 37.5% is determined by other factors beyond the scope of this study. These findings highlight the need for more efficient and targeted fiscal management to enhance the effectiveness of public expenditure in driving regional economic development. Future research should include additional variables such as investment, employment, and inflation to provide a more comprehensive understanding of regional economic growth dynamics.
Implementation of Transparency and Accountability in Financial Management of Village Fund Allocations 2022 in Pandai Village, Woha District Bima Regency Ari Anggareka
GoodWill Journal of Economics, Management, and Accounting Vol. 4 No. 1 (2024): April 2024
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/95rq4s83

Abstract

This study examines the implementation of transparency and accountability in the financial management of Village Fund Allocations (ADD) in Pandai Village, Woha District, Bima Regency. Employing a qualitative descriptive approach, data were collected through in-depth interviews, observation, and documentation involving key informants such as the village head, secretary, treasurer, and community representatives. The research aims to identify how transparency and accountability principles are applied across planning, implementation, and reporting stages. The findings indicate that the village government of Pandai has implemented these principles effectively by ensuring community involvement in decision-making processes and providing public access to financial information through notice boards and periodic reports. Transparency is reflected in participatory planning and open disclosure of fund utilization, while accountability is demonstrated through timely financial reporting and adherence to regulatory frameworks. The consistent application of these principles has strengthened good governance practices, improved public trust, and enhanced community participation in local development initiatives. However, continuous monitoring, evaluation, and capacity building for village officials are necessary to ensure sustainability and mitigate potential risks of mismanagement. Overall, this study underscores that transparency and accountability serve as essential pillars for effective village fund management, promoting equitable development and reinforcing the integrity of public financial governance in rural Indonesia.

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