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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 86 Documents
Analysis of Cement Distribution Strategy Through Competitive Strategy and Distribution Channels with Innovation Strategy as Intervening at PT. Solusi Bangun Indonesia (PT. SBI ) Narogong Plant Muhamad Henry Fasha; 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: 10.65246/4d0pw038

Abstract

This study analyzes the effect of competitive strategy and distribution channels on the cement distribution strategy of PT. Solusi Bangun Indonesia (SBI) Narogong Plant, with innovation serving as an intervening variable. The research adopts a quantitative approach using primary data collected through questionnaires distributed to 93 managers at the Narogong Plant in Bogor Regency. Data analysis was performed using the Smart PLS 3.0 software to test both measurement and structural models. The results reveal that competitive strategy and distribution channels have a positive and significant influence on cement distribution strategy. Furthermore, both variables significantly affect innovation, which in turn has a positive effect on the distribution strategy. Innovation mediates the indirect influence of competitive strategy and distribution channels on cement distribution, indicating its essential role in enhancing distribution efficiency. The findings demonstrate that innovation-based competitiveness strengthens the company’s ability to adapt to market fluctuations, optimize delivery routes, and reduce operational costs. The high R-square values (0.886 for distribution strategy and 0.746 for innovation) indicate strong model reliability. Overall, this study provides managerial insights for PT. SBI in implementing innovation-driven strategies to improve operational efficiency and maintain sustainable competitiveness in Indonesia’s cement industry, where production capacity continues to exceed domestic consumption.
Strengthening the Role of Human Resources in Sharia Financial Institutions in Indonesia Muhammad Agung Miftah Syamsul; Muhammad Adnan Fajrin; Rika Dwi Ayu Parmitasari; Alim Syariat
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/xxe97316

Abstract

The success of Islamic financial institutions is highly dependent on the active contribution of industry players in improving service quality and customer satisfaction. However, the reality shows that these institutions are not yet supported by human resources who have adequate competence and professionalism in the field of sharia. This study aims to evaluate the current condition of human resources in Indonesian Islamic financial institutions, as well as to formulate strategic steps to strengthen their role. The findings of this study indicate the need for restructuring and improving employee competence in order to compete in the financial industry. To strengthen the role of these human resources, improvement efforts can be made through two approaches, namely managerial and legal. From a managerial perspective, Islamic financial institutions must have a structured system in employee planning, recruitment, and development that is in line with Islamic principles. Meanwhile, from a legal perspective, regulations are needed that regulate human resource management by considering religious character and compliance, and include terms, conditions, and supervision that are in accordance with the profile of Islamic institutions.
Influence Islamic Curriculum Family and School to Character Student with Soft Skills Moderation Nina Fitriyah
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/ne0h7232

Abstract

Education is a major pillar in national development, with schools playing a central role in shaping the nation's next generation through the provision of knowledge, skills, and values. The intense competition between private schools in Indonesia encourages them to improve their quality through effective management of Islamic education curriculum. This study examines the influence of Islamic education curriculum, family environment, and school environment on students' character, moderated by soft skills activities at SMA Labs School Kaizen Bogor. Using a descriptive quantitative approach, this study involved 65 randomly selected students. Data were collected through validated and reliable questionnaires and analyzed using SEM-PLS with Smart PLS 4 software. The findings of the study revealed that the Islamic education curriculum has a significant impact on students' character development, with the materials and values ​​contained therein contributing positively to their growth. The family environment also plays an important role, where the support and values ​​instilled at home significantly shape students' character. In addition, the school environment, which is characterized by a conducive learning atmosphere and positive interactions between students, teachers, and peers, significantly influences character formation. Soft skills activities further moderate the relationship between the Islamic education curriculum, family environment, and school environment, thereby increasing their influence on character development. This study underlines the importance of a holistic strategy involving curriculum, family, school, and soft skills in developing students' holistic character.
Analysis of Sustainable Competitive Advantage Influenced by Organizational Culture and Leadership Behavior through Technological Innovation Putra Pratama; 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/ecqr7x53

Abstract

This study analyzes the influence of organizational culture and leadership behavior on sustainable competitive advantage through technological innovation as an intervening variable in the two-wheeler spare parts and metal stamping manufacturing industry, particularly at PT. NKP in Bogor Regency. Using a quantitative approach, data were collected from 84 middle and top-level leaders through questionnaires and direct observation. The data were analyzed using the Smart Partial Least Squares (PLS) version 3.0 method to test measurement and structural models. The results reveal that leadership behavior and organizational culture significantly affect both technological innovation and sustainable competitive advantage. Furthermore, technological innovation acts as a significant mediating variable strengthening the indirect relationship between organizational culture, leadership behavior, and competitive advantage. The findings demonstrate that visionary and participative leadership fosters an innovative organizational climate that encourages creativity and continuous improvement. Similarly, an adaptive and collaborative organizational culture provides a conducive environment for innovation, thereby enhancing the firm’s ability to sustain competitiveness in a dynamic market. This research confirms that technological innovation is not only a strategic tool but also a key determinant linking human and cultural factors to sustainable organizational success. The study offers theoretical implications for strategic management and practical insights for manufacturing firms aiming to enhance their innovation capabilities and maintain long-term competitiveness.
The Influence of Work-Life Balance and Work Environment on Employee Performance with Work Stress as Moderation at PT. Cakrawala Andalas Television (ANTV) Rachmayanti; Susanti Widhiastuti
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/bpcget88

Abstract

This research aims to analyze the influence of work-life balance and work environment on employee performance with work stress as a moderating variable at PT Cakrawala Andalas Television (ANTV). Data was obtained through employee surveys and analyzed using partial tests and Moderated Regression Analysis (MRA). The research results show that work-life balance has a positive and significant effect on employee performance, indicating that balance between work and personal life increases productivity. The work environment also has a significant influence, highlighting the importance of creating a conducive work atmosphere.  Job stress was found to have a direct influence on employee performance and acts as a moderator that strengthens the relationship between work-life balance and performance. The interaction between the work environment and work stress also has a positive impact on performance. These findings highlight the importance of stress management, work environment development, and strategic work-life balance programs to support employee performance on an ongoing basis. This research provides a practical contribution for companies in designing policies to optimize human resources.
The Influence of Human Resource Development Based on Vision-Mission and Quality Assurance on Increasing Teacher Academic Performance  at Labs School Kaizen Gunung Putri Bogor Turmudzi; Slamet Ahmadi
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: 10.65246/3qkq5b78

Abstract

This research aims to analyze the influence of human resources (HR) development based on vision and mission and quality assurance on improving the academic performance of teachers at Labs School Kaizen Gunung Putri Bogor. The research method used was quantitative, involving 60 teachers as respondents who were selected using saturated sampling techniques. Data was collected through a questionnaire that has been tested for validity and reliability. Data analysis was carried out using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0 software. The research results show that vision and mission, HR development, and quality assurance have a significant influence on HR competency. In addition, HR competency was proven to be a significant mediator between independent variables and teacher academic performance. These findings indicate that increasing human resource competency through strengthening vision and mission, human resource development, and quality assurance can be an effective strategy for improving teacher academic performance in these schools. The implications of this research provide recommendations for educational institutions to continue to be committed to developing teacher competence in order to achieve the goal of higher quality educatio.
The Role of Financial Inclusion in Promoting Small and Medium Enterprise Development: A Case Study of Mwaro Province, Burundi Jean-Baptiste Innocent Nyangoma; Aline Mukantabana; Dieudonné Habonimana
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/hwnaj004

Abstract

This study investigates the role of financial inclusion in promoting the development of Small and Medium Enterprises (SMEs) in Mwaro Province, Burundi. SMEs are recognized as vital contributors to employment creation, innovation, and economic growth, yet their growth potential is often constrained by limited access to formal financial services. Using a mixed-methods approach combining survey data from 150 SME owners and interviews with financial institutions, this research examines how access to credit, savings facilities, and digital financial platforms influences business performance and sustainability. The findings reveal that financial inclusion significantly enhances SME growth through improved access to working capital, effective cash flow management, and increased investment capacity. Additionally, financial literacy and the use of mobile banking technologies serve as mediating factors that strengthen the relationship between financial access and enterprise development. However, persistent challenges such as high lending rates, insufficient collateral, and low awareness of financial products continue to limit inclusion in rural areas. The study concludes that expanding digital financial infrastructure and implementing financial education programs are crucial strategies for fostering inclusive economic growth. Policy recommendations emphasize collaboration between the government, financial institutions, and development partners to create an enabling environment for SME financing in Burundi.
The Influence of Financial Performance on Stock Prices in Banking Companies Listed on the Indonesia Stock Exchange (IDX) Nur Arini Susanti; Ilham A. Fattah; Akbar M
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: 10.26618/7b9k5v87

Abstract

The population in this study is the banking sector that went public on the Indonesia Stock Exchange, totaling 31 banks. The sample was determined using a purposive sampling technique with the aim of obtaining a representative sample according to the specified criteria. The sample in this study was 5 banking companies. There are two variables in this study, namely: Independent variables include CAR, RORA, NPM, ROA, and LDR. While the dependent variable is the change in stock prices in banking companies on the IDX and uses the multiple regression method. Based on the research results, it is known that there is a significant influence between CAR, RORA, NPM, and ROA on the stock price of banking companies on the Indonesia Stock Exchange partially, meaning H1 is accepted. While for LDR partially, it is known that it does not have a significant influence on stock prices in banking companies on the Indonesia Stock Exchange, meaning Ho is accepted. For simultaneous testing, there is a significant influence between variables X1, X2, X3, X4, and X5 together on Y (Stock Price) in public banking companies, H1 is accepted.
Predicting Intention to Use Shopee PayLater Among Accounting Students: A Technology Acceptance Model (TAM) Approach Febriana; Masruddin; Fikry Karim; Rahayu Indriasari
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: 10.26618/njfqsm53

Abstract

This study aims to determine the effect of usefulness and convenience on the interest of Tadulako University students in using Shopee Paylater. This research is descriptive verification research. The questionnaire was distributed to 96 accounting students at Tadulako University. The analysis method used is multiple linear regression analysis. The results concluded that usefulness and convenience have a positive and significant effect on the interest of Tadulako University students in using Shopee Paylater. Usefulness have a positive and significant effect on the interest of Tadulako University students in using Shopee Paylater. Convenience has a positive and significant effect on the interest of Tadulako University students in using Shopee Paylater. The research findings have implications for the real practice of using shopee paylater not only among accounting students but also to a wide audience. Further research is suggested to be able to examine more deeply the perspective of convenience and usefulness can be applied to the use of other payment media in real daily practice.
The Impact of Engagement, Work-Life Balance, and Training on Employee Turnover with Compensation as a Mediator Siti Romiyatun; Sri Lestari Prasilowati
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: 10.26618/mr3hx812

Abstract

The high rate of employee turnover remains one of the critical challenges in human resource management, particularly in maintaining the stability and sustainability of company operations. Internal factors such as employee engagement, work-life balance, and training effectiveness are believed to influence turnover. Conversely, compensation is considered a key factor that may mediate the relationship between these variables and employees’ decisions to remain in or leave the organization. This study aims to analyze the effects of employee engagement, work-life balance, and training effectiveness on employee turnover, with compensation acting as an intervening variable at PT Maju Bersama Trussco. Employing a quantitative approach, the study used a survey method by distributing questionnaires to 100 respondents. The sampling technique applied was purposive sampling. Data were analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) approach via SmartPLS software. The analytical procedures included outer model testing, inner model testing, and hypothesis testing to examine both direct and indirect effects among variables. The findings reveal that employee engagement, work-life balance, and training effectiveness have a positive and significant impact on employee turnover. This suggests that higher levels of engagement, better work-life balance, and more effective training are associated with a greater likelihood of employees leaving the company. Additionally, all three independent variables were found to have a positive and significant effect on compensation. While compensation also positively and significantly affects turnover, it does not function as a mediating variable in the relationships between employee engagement, work-life balance, and training effectiveness with turnover.