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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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Public Perception as a Mediator between Blue Ocean Strategy-Based Environmental CSR and Community Participation in Rinjani Indah Eco-Village, Bogor Nunung Nurzananh; 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: 10.26618/vmss1h60

Abstract

Innovative Corporate Social Responsibility (CSR) based on Blue Ocean Strategy is key to enhancing community participation in environmental programs. This study analyzes the influence of program innovation, value differentiation, and resource efficiency on community perception and participation in the Environmental Friendly Village (KRL) Rinjani Indah, Gunung Putri, Bogor. A quantitative method with purposive sampling and Structural Equation Modeling (SEM) analysis using SmartPLS 3.0 was applied to 90 respondents. The results show that program innovation, value differentiation, and resource efficiency have a significant positive effect on community perception and participation. Community perception also plays a significant mediating role between program innovation and value differentiation on community participation, while resource efficiency is not effective through community perception. These findings provide important contributions for developing more effective and sustainable CSR programs. Future research is recommended to expand variables and methods to enrich the results.
The Influence of Work Culture and Discipline on Employee Performance: The Intervening Role of Motivation at the Ministry of Tourism and Creative Economy Atika Ayu Fitriayati; Suyanto; Sri Lestari Prasilowati
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: 10.26618/vfyz1w94

Abstract

Employee performance is vital for achieving organizational goals. At the Ministry of Tourism and Creative Economy, efforts to enhance performance include the use of the Personnel Management Information System (SIMPEG), fostering a positive work culture, and enforcing work discipline. Motivation plays a crucial mediating role in strengthening the relationship between these variables and employee performance. Despite ongoing initiatives, challenges persist, such as suboptimal SIMPEG utilization, inconsistent internalization of work culture, and uneven levels of discipline across the organization. This study adopts a quantitative approach using a survey method, with data collected via questionnaires distributed to randomly selected employees to ensure representativeness. Regression and path analysis were used to examine the direct and indirect effects of SIMPEG, work culture, and discipline on performance, with motivation as an intervening variable. The findings reveal that SIMPEG, work culture, and discipline significantly affect employee performance both directly and through motivation. SIMPEG enhances performance by improving transparency and access to information, which boosts motivation. A strong work culture and high discipline levels also positively influence both motivation and performance. Motivation emerges as a key mediating factor. Therefore, strengthening organizational culture, improving discipline, and optimizing SIMPEG usage are recommended to foster a productive and efficient work environment.
The Role of Brief Note and Financial Literacy in Family Financial Management Kasmiah; Risman; Masri Damang
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: 10.26618/b55btk83

Abstract

This study explores the role of brief note-taking and financial literacy in improving family financial management, particularly among women as the primary household financial managers. Conducted in Lamokato Village, Kolaka Regency, Indonesia, the research employs a quantitative pretest–posttest design involving 53 households to evaluate changes in financial knowledge following an educational intervention. The study aims to strengthen financial awareness, planning, and decision-making as foundations of household economic resilience. The pretest results show that 62.3% of respondents had only moderate financial knowledge, while posttest data indicate a significant improvement, with 94.34% demonstrating good financial literacy. The findings reveal that the integration of brief note-taking—such as systematic recording of income and expenditures—combined with financial literacy education enhances the ability of families to manage resources, save, reduce debt, and initiate investments. Financial mismanagement and consumptive spending patterns are identified as primary barriers to family financial well-being. The study concludes that structured financial education programs effectively empower families, particularly women, to achieve better budgeting discipline and financial independence. These results highlight the essential role of financial literacy in reducing financial stress, promoting sustainable financial behavior, and supporting inclusive economic development. The study provides practical implications for policymakers and educators to design targeted community-based financial training programs that foster long-term household stability.
Enhancing Audit Report Quality through Auditor Professionalism: Regional Inspectorate Office of Central Sulawesi Province Evidence Ribi Awad; Muhammad Ansar
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: 10.26618/9dkqps75

Abstract

This study examines the influence of independence, competence, and accountability on audit quality among auditors at the Regional Inspectorate Office of Central Sulawesi Province. Using a quantitative approach with a survey design, data were collected through questionnaires distributed to 40 auditors and analyzed using multiple linear regression with SPSS 25. The results indicate that independence, competence, and accountability simultaneously have a significant effect on audit quality. Partially, competence and accountability show a positive and significant influence, while independence does not significantly affect audit quality. The findings reveal that competence and accountability are critical determinants of high-quality audit outcomes, reflecting the importance of continuous professional development and ethical responsibility among auditors. The coefficient of determination (R²) value of 0.894 demonstrates that 89.4% of variations in audit quality can be explained by these three variables. This study contributes to strengthening the theoretical framework of public sector auditing by emphasizing the role of auditor professionalism in enhancing transparency and governance. It also provides practical implications for improving the performance of internal government auditors through targeted training programs and reinforcement of accountability mechanisms. Future research is suggested to explore other factors, such as organizational culture, leadership style, and digital audit systems, which may further influence the quality of audit results in public institutions.
Cross-Cultural Perspectives on Financial Inclusion and Sustainable Economic Growth: A Comparative Study between Brunei Darussalam, Eritrea, and Nicaragua Siti Noor Hidaya; Samuel Tesfaye; Esmeralda Ruiz
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/y36sy893

Abstract

This study investigates the cross-cultural dimensions of financial inclusion and its relationship with sustainable economic growth in Brunei Darussalam, Eritrea, and Nicaragua—three countries with distinct institutional and socio-cultural frameworks. Employing a mixed-methods comparative approach, the research integrates panel data analysis (2013–2023) with qualitative insights from 90 policymakers, financial practitioners, and micro-entrepreneurs. Quantitative results derived from the World Bank Global Findex, IMF Financial Access Survey, and UNDP Human Development Reports indicate a significant positive relationship between financial inclusion and sustainable growth, although the magnitude of this effect varies by country. Brunei exhibits the highest inclusion index due to strong digital infrastructure and supportive regulatory systems. Eritrea demonstrates limited progress constrained by weak institutional capacity, while Nicaragua shows moderate growth through community-based microfinance initiatives. Qualitative thematic analysis highlights three mediating factors—cultural trust, institutional readiness, and digital adoption—that shape inclusive financial ecosystems. The findings emphasize that financial inclusion is not merely an economic instrument but a culturally embedded process influenced by governance, social capital, and policy innovation. This study contributes to comparative financial development literature by revealing how cultural and institutional diversity conditions the inclusivity–growth nexus. Policy implications include the need for culturally adaptive strategies, enhanced digital infrastructure, and capacity building in local institutions to promote equitable and sustainable economic outcomes across developing regions.
Microfinance and Poverty Alleviation in Burundi: Assessing the Role of Financial Inclusion in Sustainable Development Goals (SDGs) Jean-Baptiste Innocent Nyangoma Jean-Baptiste Innocent Nyangoma; Amina Njeri Kamau; Rakesh Kumar Sharma
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/rjj3ng86

Abstract

This study investigates the role of financial inclusion in enhancing the effectiveness of microfinance programs in reducing poverty in Burundi, with a particular focus on their contribution to the Sustainable Development Goals (SDGs), especially SDG 1 (No Poverty) and SDG 8 (Decent Work and Economic Growth). Employing a mixed-method research design, the study collected data from 420 microfinance beneficiaries across four provinces through surveys and semi-structured interviews. Using multiple regression and structural equation modeling (SEM), the findings reveal that financial inclusion significantly mediates the relationship between microfinance participation and household welfare improvement. Access to financial services—such as savings, credit, and mobile banking—positively influences income generation, consumption stability, and business expansion among low-income households. However, the study also identifies barriers including high interest rates, limited outreach in rural areas, and low levels of financial literacy, which constrain the inclusiveness of microfinance initiatives. The results suggest that microfinance alone is insufficient to achieve sustainable poverty alleviation without complementary strategies such as financial literacy enhancement, gender-sensitive credit policies, and digital financial innovation. The study concludes that strengthening financial inclusion is essential for transforming microfinance into an effective instrument for inclusive and sustainable development in Burundi.
Financial Literacy, Microfinance, and Women Empowerment: Pathways to Sustainable Development in Haiti and Burundi Jean-Baptiste Innocent Nyangoma Jean-Baptiste Innocent Nyangoma; Marie-Lourdes Joseph; Frantz Jacques Louis; Amina Njeri Kamau
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/w506vf59

Abstract

This study examines the interrelationships between financial literacy, microfinance access, and women’s empowerment as pathways to sustainable development in two fragile-state contexts—Haiti and Burundi. Using a mixed-method comparative design, data were collected from 768 women micro-entrepreneurs through structured surveys and ten qualitative interviews with microfinance practitioners. Quantitative analysis employing multiple regression and PLS-SEM revealed that both financial literacy (β = 0.421, p < 0.001) and microfinance services (β = 0.387, p < 0.001) significantly and positively influence women’s empowerment. Moreover, empowerment mediates the relationship between financial inclusion variables and sustainable development outcomes (β = 0.463, p < 0.001). Comparative findings indicate that literacy-driven empowerment is more prominent in Haiti, where digital finance and remittances dominate, while access-driven empowerment prevails in Burundi’s agrarian context. The integrated effects suggest that literacy amplifies the benefits of microfinance by enhancing women’s financial decision-making, confidence, and control over resources. The study contributes to empowerment theory by empirically validating the synergistic interaction between knowledge and financial access and offers policy insights emphasizing gender-sensitive financial education, digital microfinance expansion, and regulatory inclusion. These results highlight that fostering both financial capability and access is essential for advancing Sustainable Development Goals (SDGs 5, 8, and 10) in fragile economies, where empowering women serves as both a developmental strategy and a catalyst for inclusive and resilient growth.
Assessing the Impact of Remittances on Economic Growth and Household Welfare in Haiti Jean-Baptiste Innocent Nyangoma Jean-Baptiste Innocent Nyangoma; Carlos Eduardo Martínez; Elena Petrova
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/qzt92790

Abstract

This study examines the impact of international remittances on economic growth and household welfare in Haiti, a remittance-dependent economy where such inflows represent over 20% of GDP. Using annual time-series data from 2000 to 2023 obtained from the World Bank, IMF, and UNDP databases, the study applies the Autoregressive Distributed Lag (ARDL) bounds testing approach to assess both short-run and long-run dynamics among remittances, GDP growth, and household consumption. The empirical results indicate that remittances exert a statistically significant and positive effect on economic growth in the long run, primarily through increased household income, consumption expenditure, and investment in education and health. However, in the short run, remittance inflows exhibit a neutral effect on growth due to high import dependency and weak financial intermediation. Furthermore, the study finds that remittances contribute to household welfare improvement by reducing poverty incidence and income inequality, although their developmental potential is constrained by Haiti’s structural vulnerabilities and limited institutional capacity. The findings suggest that policies promoting financial inclusion, productive investment of remittances, and diaspora engagement could enhance the developmental role of remittances. This research provides new insights into the macroeconomic and social implications of remittance inflows in small developing economies and offers evidence-based recommendations for achieving inclusive and sustainable growth in Haiti.
The Effect of Tax Morale on the Compliance of Rural and Urban Land and Building Taxpayers: A Study of the Kaili Tribe in Palu City with Nosarara Nosabatutu Culture as a Moderating Variable Giska Darmayanti; Ni Made Suwitri Parwati; Muhammad Bashri Bas
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: 10.65246/1qtqg197

Abstract

This study investigates the influence of tax morale on the compliance of Rural and Urban Land and Building Taxpayers (PBB-P2) in Palu City, with the Nosarara Nosabatutu culture acting as a moderating variable. Taxpayer non-compliance remains a persistent issue in Palu, reflected in fluctuating and relatively low levels of PBB-P2 realization compared to annual targets. Despite governmental efforts to strengthen tax administration, socio-cultural aspects influencing taxpayer behavior have received limited empirical attention. Using a quantitative approach, this study employed purposive sampling to select 399 taxpayers of Kaili ethnicity, and data were collected through structured questionnaires supported by observation and documentation. The analysis was conducted using Moderated Regression Analysis (MRA) via SPSS. The findings reveal that tax morale has a positive and significant effect on taxpayer compliance, indicating that taxpayers with stronger moral awareness are more likely to fulfill their tax obligations. Additionally, the Nosarara Nosabatutu culture significantly moderates this relationship by strengthening the effect of tax morale on compliance. This cultural value—emphasizing kinship, unity, and shared responsibility—enhances the internal motivation of taxpayers to act responsibly. The study highlights the importance of integrating cultural approaches into tax compliance strategies and suggests that policymakers consider local wisdom in designing tax education and socialization programs. These results contribute to the behavioral tax literature by demonstrating the relevance of cultural values in shaping taxpayer compliance in diverse local contexts.
Preparation of Financial Statements of Non-Profit Organizations Based on ISAK 35 (Case Study on the Disaster Risk Reduction Forum of South Dolo District) Rahma Aulia; Masruddin; Ni Made Suwitri Parwati; Rahma Masdar
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/prpg0334

Abstract

This study aims to analyze and prepare the financial statements of the Disaster Risk Reduction Forum (FPRB) of South Dolo District and evaluate their compliance with the financial reporting standards for non-profit organizations as stipulated in ISAK 35. The research employs a descriptive qualitative approach to obtain an in-depth understanding of the organization’s financial recording practices and the extent to which they align with applicable accounting standards. Data were collected through interviews with management, documentation of daily, weekly, and monthly financial transactions, and a literature review focusing on ISAK 35 as the primary reference for report preparation. The findings indicate that FPRB’s existing financial records are limited to basic cash inflow and outflow notes and have not yet met the minimum reporting components required for non-profit entities. Through the implementation of ISAK 35, this study successfully compiles a complete set of financial statements, including the statement of financial position, statement of comprehensive income, statement of changes in net assets, cash flow statement, and notes to the financial statements. The use of Microsoft Excel supports a more systematic preparation process and enhances the organization’s financial accountability. Overall, this research demonstrates that adopting ISAK 35 can improve the transparency, reliability, and comparability of financial information in small-scale non-profit organizations, particularly those engaged in disaster risk reduction. The study also highlights the need for capacity building to ensure consistent implementation of standardized financial reporting practices across similar entities.

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