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Nur Sandi Marsuni
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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 Influence of Leadership and Motivation on the Performance of Gowa Regency Trade and Industry Service Employees Mirnawati; Dg Maklassa; Ismail Rasulong
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/m1ysy031

Abstract

This study examines the influence of leadership and motivation on the performance of employees at the Trade and Industry Office of Gowa Regency, Indonesia. Effective leadership and employee motivation are crucial factors in enhancing organizational performance and productivity. This quantitative research involved 35 employees as respondents selected through a census sampling technique. Data were collected using structured questionnaires and analyzed through validity and reliability testing, classical assumption tests, multiple linear regression, and hypothesis testing. The results reveal that leadership has a positive and significant effect on employee performance with a significance value of 0.000 (t-count 5.246 > t-table 1.692). Similarly, motivation also has a positive and significant effect on performance with a significance value of 0.000 (t-count 3.897 > t-table 1.692). These findings indicate that strong leadership and high motivation contribute significantly to improving employee performance. The results suggest that leaders should adopt participatory and motivational approaches to strengthen employees’ sense of responsibility and commitment toward achieving organizational goals. This study contributes to the understanding of human resource management practices in public organizations and offers practical implications for enhancing leadership and motivation in government institutions.
The Influence of Performance Appraisals on Employee Work Motivation at the Gowa Regency Trade and Industry Service Risaldi
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/q2xy1z15

Abstract

Employee performance appraisals play a crucial role in enhancing organizational effectiveness by influencing individual motivation and work behavior. This study aims to examine the effect of performance appraisals on employee work motivation at the Trade and Industry Department of Gowa Regency, Indonesia. A quantitative research design was employed using a total sampling technique with a population and sample of 35 employees. Data were collected through structured questionnaires and analyzed using the Statistical Package for the Social Sciences (SPSS) version 23. The results of the simple linear regression analysis indicate that performance appraisal has a positive and significant effect on employee work motivation, as shown by a significance value of 0.000 (< 0.05) and a calculated t-value of 5.004 > t-table value of 1.692. This finding implies that effective performance evaluation systems—emphasizing indicators such as attendance, honesty, responsibility, and cooperation—can substantially improve employees’ motivation to achieve organizational goals. The study reinforces McClelland’s theory of needs, which posits that motivation arises from the drive for achievement, affiliation, and power. The results also align with previous empirical evidence that performance appraisal is a determinant of work motivation in public organizations. It is recommended that management at the Trade and Industry Department of Gowa Regency strengthen the implementation of performance appraisal systems and provide consistent feedback and recognition to enhance employee motivation and overall organizational performance.
Relationship Between Trust To Leaders And Employee Performance at PT. X Aburizal Fatwa Ramli
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: 10.65246/0bj0vv42

Abstract

Employee performance is a critical determinant of organizational success, and trust in leadership has been identified as a significant factor influencing performance outcomes. This study aims to examine the relationship between trust in leaders and employee performance at PT. X, a family-owned property company in Makassar. A quantitative research design was employed, with a total of 39 employees selected as respondents using proportional random sampling. Trust in leadership was measured using a scale encompassing integrity, competence, consistency, loyalty, and openness, while employee performance was assessed based on task accomplishment, quality, and responsibility. Data were analyzed using Pearson’s correlation coefficient. The results indicate a significant positive relationship between trust in leaders and employee performance, with a correlation coefficient of 0.532 (p = 0.000), categorized as a moderate relationship. Employees who report higher levels of trust in their leaders tend to demonstrate higher performance, confirming previous findings that trust enhances work motivation, commitment, and productivity. These results highlight the importance for leaders to foster and maintain employee trust through transparency, fairness, and competence. The study provides practical implications for human resource management, suggesting that organizations can improve performance outcomes by strengthening the trust between leaders and subordinates. By promoting a trustworthy leadership culture, PT. X can enhance employee engagement, commitment, and overall organizational effectiveness.
The Influence of Occupational Safety and Health Programs on Employee Performance of PT. PLN (Persero) Upt Makassar Andi Nur Rezkhy; Sitti Nurbaya; Sitti Marhumi
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: 10.65246/0e31j155

Abstract

This study investigates the impact of Occupational Safety and Health (OSH) programs on employee performance at PT. PLN (Persero) UPT Makassar. Using a quantitative approach, data were collected from 56 employees through structured questionnaires and analyzed with SPSS version 29. The OSH program, encompassing workplace conditions, health services, and environmental safety, was measured as the independent variable, while employee performance, indicated by work quality, behavior, and personal attributes, served as the dependent variable. Results from descriptive and regression analyses indicate a significant positive influence of OSH programs on employee performance, with a regression coefficient of 0.761 and a coefficient of determination (R²) of 0.676. This suggests that 67.6% of variations in employee performance are explained by the OSH program. The findings underscore the importance of continuous implementation and enhancement of OSH initiatives, such as safety training and personal protective equipment usage, to improve employee productivity and maintain a safe work environment. The study contributes to organizational management practices by demonstrating that effective OSH programs are essential for achieving optimal employee performance and workplace safety.
The Influence of Service Quality and Customer Satisfaction on Consumer Loyalty at PT. Hajjah Fatimah Indo Group Bantaeng Regency Multasamsi; Buyung Romadhoni; Sherry Edelia Natrir Kalla
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/fkwrve74

Abstract

This study investigates the influence of service quality and customer satisfaction on consumer loyalty at PT. Hajjah Fatimah Indo Group in Bantaeng Regency, Indonesia. In the era of intense market competition, retail businesses must prioritize both service quality and customer satisfaction to retain consumers and enhance loyalty. A quantitative descriptive method was employed, with data collected through structured questionnaires distributed to 153 customers selected using purposive sampling. Service quality was measured using five dimensions: reliability, responsiveness, assurance, empathy, and tangibles, while customer satisfaction was assessed based on feedback systems, surveys, and transactional experiences. Consumer loyalty was evaluated through repeat purchases, positive recommendations, and brand preference. Data were analyzed using multiple linear regression in SPSS 25, with validity, reliability, and classical assumption tests conducted to ensure data quality. The results indicate that service quality significantly affects consumer loyalty (t = 3.561, p < 0.05), and customer satisfaction also has a significant positive effect on loyalty (t = 4.360, p < 0.05). Simultaneous testing confirms that service quality and customer satisfaction jointly influence consumer loyalty (F = …, p < 0.05), explaining 33.2% of its variance. The findings emphasize the critical role of high service standards and satisfaction-focused strategies in enhancing customer loyalty. This study provides actionable insights for retail managers seeking to strengthen consumer relationships, improve service delivery, and sustain competitive advantage in the growing Indonesian retail sector.
Effect of SAKTI Implementation and IKPA on Financial Report Quality with Internal Control as an Intervening Variable Asep Nasrulloh; Alias Nabire
GoodWill Journal of Economics, Management, and Accounting Vol. 4 No. 2 (2024): October 2024
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/f2w1ea31

Abstract

This study aims to examine the influence of the implementation of the Agency-Level Financial Application System (SAKTI) and Budget Implementation Performance Indicators (IKPA) on the quality of financial reports, with internal control systems as an intervening variable. The research was conducted at the Directorate General of Strengthening Competitiveness of Marine and Fisheries Products, Ministry of Marine Affairs and Fisheries of Indonesia. The research method used is quantitative with a survey approach. Data were obtained from questionnaires distributed to 80 respondents and analyzed using multiple linear regression. The results of the study indicate that the implementation of SAKTI and IKPA significantly affects the quality of financial reports. Additionally, internal control systems were proven to mediate the relationship between the implementation of SAKTI and IKPA with the quality of financial reports. These findings emphasize the importance of implementing integrated information technology and budget performance indicators, as well as effective internal control systems to enhance transparency and accountability in government financial management. This study is expected to provide practical contributions to improving financial systems in government agencies and serve as an academic reference in the development of studies related to public sector accounting.
Analysis of Community Saving Interest in Bank Mega Syariah through Islamic Banking Literacy and Family Environment with Trust in Islamic Banking as an Intervening Variable Ferdiana Dwi Analia; Titing Widyastuti
GoodWill Journal of Economics, Management, and Accounting Vol. 4 No. 2 (2024): October 2024
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/sg163791

Abstract

Islamic banks provide financing that complies with Sharia principles and do not impose interest payments, as only goods or services are allowed to bear prices. Speculation is not permitted, and funding for illegal activities is prohibited. This study aims to examine the influence of Sharia financial literacy and family environment on public interest in saving at Islamic banks through trust in Islamic banks. The research method employed is quantitative.  The data analysis technique used in this study is path analysis. The population consists of individuals who are customers of Islamic banks in Depok. Sampling was conducted using purposive sampling, with a total of 84 respondents. Data collection was carried out through questionnaires. From the results of the research, the limited results of proving the theory of the relationship between the variables Sharia Banking Literacy, family environment on people's interest in saving in Bank Syariah (Y) and also trust in sharia banking are interesting findings, the results of the independent and intervening variables are positive and significant and also have an effect. Directly or indirectly, this can happen because the results of data processing fully reflect the existing reality.  The research results prove that literacy in sharia banking and the family environment, mediated by public trust in sharia banking, can create significant results in people's interest in saving. The potential of Indonesian society, which is 80% Muslim, is the strength of Bank Mega Syariah to get closer to society.
The Influence of Salesmanship Competency and Service Quality on Competitiveness and Business Performance in Mitra Karya Sukses Lina Maretasari; Slamet Ahmadi
GoodWill Journal of Economics, Management, and Accounting Vol. 4 No. 2 (2024): October 2024
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/5gg9dq63

Abstract

In the midst of increasingly fierce business competition, building material distributors in East Bogor face great challenges in maintaining and increasing their market share. Building material distributors, such as Mitra Karya Sukses , must compete not only on price, but also on product quality, service, and speed of delivery. To survive and thrive in this competitive market, companies are required to have competent salesmanship and superior service quality in order to create strong competitiveness that will ultimately improve the company's business performance. This study aims to analyze the effect of salesmanship competence and service quality on business performance through competitiveness. This study was conducted at Mitra Karya Sukses , a distributor of building materials located at Jalan Gas Alam, Wanaherang Village, Gunung Putri District, Bogor Regency. This research uses a quantitative approach with data collection methods in the form of primary data obtained through distributing questionnaires to 87 customers of Mitra Karya Sukses and secondary data in the form of sales reports as supporting data. The data obtained were analyzed using various statistical techniques, including descriptive statistical analysis to describe the characteristics of respondents and research variables, measurement model evaluation (outer model), structural model evaluation (inner model) and hypothesis testing to determine direct and indirect effects (the role of mediating variables). The results of this study indicate that salesmanship competence and service quality each have a positive and significant effect on competitiveness and business performance, competitiveness has a positive and significant effect on business performance, while the competitiveness variable does not play a role in mediating the effect of salesmanship competence and service quality on business performance at Mitra Karya Sukses . The independent variable is able to explain the dependent variable by 70.5%.
Strategy Analysis to Improve Competitiveness of PT Van Oord Indonesia Jakarta M. Fachrurrozi; Besar Agung Martono
GoodWill Journal of Economics, Management, and Accounting Vol. 4 No. 2 (2024): October 2024
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/pnd1qq55

Abstract

This study aims to analyze the strategic position of PT Van Oord Indonesia in facing challenges and opportunities in the maritime dredging and reclamation industry. The focus of the research is to identify internal strengths and weaknesses, as well as external opportunities and threats that affect the company's competitiveness. This study uses a descriptive approach with qualitative methods through interviews, observations, and document analysis. The IFE, EFE, CPM, IE, SWOT, and QSPM matrices are used to identify strategic positions and determine strategic priorities. The results show that PT Van Oord Indonesia is in Quadrant I of the IE (Growth Strategy) Matrix with a total IFE score of 3.18 and EFE of 3.50. The proposed strategy includes diversification of services based on green technology and development of local workforce. The implementation of this strategy is expected to increase competitiveness and support the company's business sustainability.
Financial Management Strategy To Maximize Profits In The Digital Era For Young Entrepreneurs In Palu City Marwana; Dasa febriyant; Annisa nurfaidah
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 1 (2025): April 2025
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/1qp6tn63

Abstract

In the digital era, effective financial management plays a crucial role in ensuring the sustainability and profitability of young entrepreneurs, particularly in Palu City. This study aims to analyze financial management strategies that utilize digital technology to optimize business performance and maximize profits. Using a qualitative approach supported by interviews, observations, and document analysis of 50 young entrepreneurs, this research explores how financial technology applications, data analytics, and digital marketing are integrated into business operations. The findings reveal that 80% of respondents use cloud-based accounting systems such as Xero and QuickBooks to manage financial records efficiently, while 70% adopt digital payment platforms like OVO, GoPay, and Dana to improve transaction speed and reduce risks. Furthermore, 85% of young entrepreneurs using social media marketing reported a significant increase in sales. The study emphasizes that implementing financial technology, effective budgeting, reserve fund planning, and compliance with digital financial regulations are key to improving profitability and ensuring business continuity. However, continuous innovation and adaptation to emerging technologies remain essential for long-term success. This research contributes to the understanding of digital-based financial management strategies that support entrepreneurship development in local economies, particularly in post-disaster regions such as Palu City.

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