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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 Human Resource Competence, Accounting Understanding, and the Application of Government Accounting Standards on the Quality of Local Government Financial Reports (An Empirical Study of OPDs in Palu City) Gusnianti; Andi Mattulada Amir; Muhammad Ilham Pakawaru
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/bym8j105

Abstract

This study aims to examine and analyze the influence of human resource competencies, accounting understanding, and the application of government accounting standards on the quality of local government financial reports, both simultaneously and partially. This is an empirical study using quantitative research methods and primary data. The population in this study is the Regional Apparatus Organization in Palu City. The sampling technique used in this study is saturated sampling, with respondents comprising all financial managers in all OPDs in Palu City, totaling 82 respondents. The analysis techniques used in this study are classical assumption tests, multiple linear regression analysis, and hypothesis tests, specifically the simultaneous test (F) and partial test (t). The results of this study indicate that human resource competence, accounting understanding, and the application of government accounting standards have a significant simultaneous effect on the quality of local government financial reports. Human resource competence has a significant partial effect on the quality of local government financial reports. Accounting knowledge does not have a significant partial effect on the quality of local government financial reports, while the application of government accounting standards has a significant partial effect on the quality of local government financial reports.
The Influence of Product Quality and Service Quality on Competitiveness and Business Performance at Q Print Alias Nabire; Lina Maretasari
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/n11n3b29

Abstract

The printing industry plays an important role in disseminating information and communication in various forms, such as books, magazines, brochures, packaging, and advertising materials. This industry has experienced rapid development and offers a variety of printed product services, both digital and offset, according to customer needs. Product quality and service quality are fundamental factors for business performance and company competitiveness. The research was conducted at Q Print, a printing business located in Cikeas, Gunung Putri District, Bogor Regency. The purpose of this study was to determine the effect of product quality and service quality on competitiveness and business performance. The research methodology uses a quantitative approach in the form of research data measured in a numeric scale (numbers) that can be analyzed using statistical analysis. The data collection method is in the form of primary data obtained through distributing questionnaires to Q Print customers and secondary data in the form of product quality levels as supporting data. The data obtained were analyzed using descriptive statistical analysis that can describe the characteristics of respondents and research variables, multiple linear regression to determine the effect of product quality and service quality on business performance, and path analysis to test the role of competitiveness as a mediating variable. The results of this study indicate that Product Quality and Service Quality have a positive effect on Business Performance. Likewise, Product Quality and Service Quality have a significant effect on Competitiveness. While Competitiveness does not have a significant effect on Competitiveness. For indirect influence variables, both Product Quality and Service Quality on Business Performance through Competitiveness mediation do not have a significant effect.
Evaluation of the Implementation of the Tourism Village Program in Economic and Environmental Development (Study in Pasar Seluma Village, Seluma Regency, Bengkulu Province) Nabila Nur Syafiah; Henny Aprianty; Hernowo Novy Yanto
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/s9wpkg42

Abstract

This study aims to evaluate the implementation of the tourism village program in Pasar Seluma Village, Seluma Regency, Bengkulu Province, with a focus on its contribution to community economic development and environmental conservation. The tourism village program is expected to serve as a sustainable development strategy based on local potential. The research method employed is descriptive qualitative, with data collected through in-depth interviews, observation, and documentation. The research informants consist of 10 individuals, including the village head, village officials, tourism managers (Pokdarwis and BUMDes), MSME actors, community leaders, and local residents. Data analysis was carried out using the CIPP model (Context, Input, Process, Product) developed by Stufflebeam, and further analyzed with the interactive model of Miles, Huberman, and Saldana (data reduction, data display, and conclusion drawing). Data validity was tested through source and technique triangulation. The findings indicate that the tourism village program has had a positive impact in creating economic opportunities and increasing community income through small businesses and the promotion of local potential. However, the program’s implementation still faces challenges, including limited infrastructure, low community awareness of environmental conservation, and limited human resource capacity. In terms of the environment, greater community participation is needed to protect tourist areas, especially the beach, from ecological damage. Therefore, it is necessary to strengthen local institutions, enhance support from local government, and provide continuous training and socialization to realize a tourism village that is economically and environmentally sustainable.
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 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: 10.65246/66sq6g33

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.
Analysis of The Influence of Workload, Incentives, and Leadership Style on Employee Performance at the Class I Tpi Immigration Office Makassar Indah Safriani Putri; Hasniaty; Nasir Hamzah
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: 10.65246/5tpjj084

Abstract

The purpose of this study is to examine the influence of workload, incentives, and leadership style, both partially and simultaneously, on improving employee performance at the Class I TPI Immigration Office Makassar. This research was conducted at the Class I TPI Immigration Office Makassar. Data were collected through observation, interviews, and documentation, and analyzed using quantitative descriptive analysis with multiple linear regression methods. Organizational management needs to formulate strategies for workload management, incentive provision, and the application of effective leadership styles. These strategies should include planning, implementation, and continuous policy control with the aim of achieving performance targets, maintaining a balance between productivity, job satisfaction, and employee loyalty, thereby enhancing the quality of public services provided by the Class I TPI Immigration Office Makassar. The findings of this study indicate that the three independent variables Workload (X₁), Incentives (X₂), and Leadership Style (X₃) have different effects on the dependent variable, Employee Performance (Y). Workload has a significant negative effect on employee performance, while incentives and leadership style have a significant positive effect. Incentives and leadership style contribute the most positively to employee performance, whereas excessive workload decreases performance.
The Influence of Technology Access, Socialization, and Social Preferences on the Use of the PLN Mobile Application at PT. PLN (Persero) Serui Customer Service Unit A. Zulkifli; Hasniaty; Sadly Abdul Jabbar
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/hjk17844

Abstract

This study aims to determine: 1) the influence of technology access on the use of the PLN Mobile application at PT. PLN (Persero) Serui Customer Service Unit, 2) the influence of socialization on the use of the PLN Mobile application at PT. PLN (Persero) Serui Customer Service Unit, 3) the influence of social preferences on the use of the PLN Mobile application at PT. PLN (Persero) Serui Customer Service Unit, and 4) the influence of technology access, socialization, and social preferences on the use of the PLN Mobile application at PT. PLN (Persero) Serui Customer Service Unit. This study used a quantitative survey method to analyze the factors influencing the use of the PLN Mobile application at the Serui ULP. A sample of 100 respondents was selected using purposive sampling techniques and the Slovin formula. Data were collected through a Likert questionnaire, observation, and documentation, then analyzed using descriptive statistics, validity, reliability, normality, linearity, t-test, F-test, multiple linear regression, and coefficient of determination using SPSS. The results indicate that technology access, socialization, and social preference have a positive and significant influence, both individually and simultaneously, on the use of the PLN Mobile application at PT PLN (Persero) ULP Serui. Technology adaptation is the most dominant factor driving application utilization, followed by socialization and social preference. Based on these findings, it is recommended that PLN improve technology training, expand outreach campaigns, and develop community-based promotions and recommendation programs to strengthen sustainable application use.
Implementation of Corporate Social Responsibility in Improving the Welfare of the Surrounding Community (Case Study On PT Juyomi Sinar Labuan) Liana; Sugianto; Abdul Kahar; Latifah Sukmawati Yuniar
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/wedfzg15

Abstract

This study aims to evaluate the implementation of the Corporate Social Responsibility (CSR) program carried out by PT Juyomi Sinar Labuan and its impact on the welfare of the surrounding community. The research uses a qualitative approach with a case study method, through interviews, observations, documentation, and literature studies. The results of the study show that the implementation of PT Juyomi's CSR includes three main aspects, namely social, economic, and environmental. In the social sector, PT Juyomi facilitates free health services, ambulance assistance, education funds, support for religious activities, and distribution of basic necessities. In the economic sector, the company prioritizes recruiting local workers, providing interest-free loans to employees, and distributing village empowerment funds. Meanwhile, in the environmental aspect, the company routinely carries out reforestation and hands over industrial waste management to third parties. Although CSR programs have had a positive impact on people's welfare, some obstacles still arise, such as lack of transparency of information and negative environmental impacts in the form of reduced spring water sources due to mining activities. This research was conducted at PT Juyomi Sinar Labuan which is located at Jl. Taragengge, Labuan Lelea Village, Labuan District, Donggala Regency, Central Sulawesi. These findings show that the implementation of CSR contributes significantly to the socio-economic development of the community, but it needs to be improved in terms of sustainability and information disclosure.
The Influence of Work-Life Balance and Self-Regulation on Job Performance of Gen Z in the Creative Industry in Bima City Mawar Hidayanti; Ovriyadin; Juwani
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/g04k9736

Abstract

This study aims to analyze the influence of Work-Life Balance and Self-Regulation on the Job Performance of Generation Z employees working in the creative industry in Bima City. Generation Z is known for its unique characteristics, including a strong appreciation for flexible work arrangements, life balance, and the ability to manage oneself independently. This research employs a quantitative approach using the explanatory survey method. Data were collected purposively from respondents aged 18–28 years who had been working for at least six months in the creative industry. The data were gathered through questionnaires and analyzed using multiple linear regression analysis. The results indicate that both Work-Life Balance and Self-Regulation significantly influence Job Performance, both partially and simultaneously. These findings highlight the importance of maintaining a balance between work and personal life, as well as the role of self-regulation in enhancing the job performance of Generation Z. This study is expected to serve as a reference for managers, young employees, and policymakers in developing strategies to improve performance in the creative economy sector.
The Ups and Downs of Cocoa Prices on Farmers' Welfare: A Sustainability Accounting Perspective Nurriskiana Akbar; Sugianto; Muhammad Ikbal Abdullah; Ernawaty Usman
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/x63h7c65

Abstract

This research aims to understand the factors that influence the ups and downs of cocoa prices, their impact on farmers' welfare, and explore the role of sustainability accounting in strengthening the economic resilience of cocoa farmers. Using a descriptive qualitative approach, this study explores the experiences and adaptive strategies developed in dealing with price dynamics and maintaining sustainable plantation practices. The findings show that cocoa price volatility is influenced by imbalances between demand and supply, climate change, and global market volatility. These price fluctuations have an impact on the socio-economic conditions of farmers: when prices rise, farmers' incomes increase which allows the fulfillment of basic needs and sustainability investments; On the contrary, falling prices create economic pressures and a decrease in quality of life. The implementation of sustainability accounting has been proven to help farmers manage risks, as well as maintain sustainable plantation business practices amid market uncertainty. These findings are expected to contribute to the formulation of policies that are in favor of improving the welfare of cocoa farmers and strengthening sustainable plantation development.
The Influence of Competency on the Performance of Civil Servants at the Makassar City Regional Civil Service Agency Rahmadani; Ilham A. Fattah
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/pvey3008

Abstract

This study was conducted at the Regional Civil Service Agency (Badan Kepegawaian Daerah) of Makassar City, located at Jalan Jenderal Ahmad Yani No. 2, Makassar, South Sulawesi Province, Indonesia. The research was carried out over a two-month period, from January to February 2016, consisting of one month dedicated to data collection and one month for data processing and analysis. The purpose of this study was to analyze and evaluate the condition and performance of civil servants (PNS) at the Makassar City Regional Civil Service Agency, particularly in relation to various administrative and human resource management aspects. The research population included all civil servants employed at the agency in the year 2015. A total population sampling technique was employed, involving all 44 civil servants as the research respondents. The method applied in this study was a descriptive quantitative approach, supported by primary data collected through questionnaires and documentation techniques. Data were analyzed using statistical methods to provide an objective description of the characteristics and performance of the respondents. The findings of this study are expected to contribute valuable insights regarding the management of human resources within regional government institutions, particularly in improving the effectiveness and efficiency of civil service performance. Furthermore, the results may serve as a reference for policymakers in formulating strategies related to employee development and organizational improvement. This research also emphasizes the importance of data-driven decision-making processes in enhancing public service quality at the local government level.

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