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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 Intrinsic Value of Family Temple Construction in Kasimbar Sub-District Angriana T Winter; Chalarce Totanan; Rahma Masdar; Muhammad Din; Ni Made Suwitri Parwati; Betty
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: 10.65246/7q122g89

Abstract

This research aims to find the interinsic value of the cost of building a family temple. The type of research is ethnographic approach. The data used is primary data collected through observation, interviews and documentation. The results found that the intrinsic value of family temple construction reflects deep spiritual, cultural, and social meanings for Hindus. The family temple not only functions as a place of worship to ancestors and manifestations of Ida Sang Hyang Widhi Wasa, but also a symbol of the strength of identity, identity, and emotional attachment between family members. In addition, the process of building a temple also fosters the spirit of mutual cooperation, togetherness, and sincere devotion to dharma values. Thus, the construction of a family temple is not just a physical activity, but a manifestation of the sacred intention to maintain spiritual harmony in family and community life. Theoretically, the development of science has a significant impact on understanding the meaning of intrinsic values in the construction of family temples. The development of science helps to interpret these values not just as part of tradition, but as a foundation that strengthens the family's cultural and spiritual identity. Thus, a broader understanding of intrinsic values through scientific studies encourages people to build family temples not only as physical structures, but as centers of value, moral and spiritual development that have a long-term impact on the family's cultural and social resilience.
Digital Transformation and Inclusive Growth in Developing Economies: Lessons from Burundi and Haiti Jean-Baptiste Innocent Nyangoma; Frantz Jacques Louis; Rakesh Kumar Sharma
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/0peq6v52

Abstract

This study explores the nexus between digital transformation and inclusive growth in developing economies, with a specific focus on Burundi and Haiti. The research aims to analyze how digital innovation fosters economic inclusion, institutional strengthening, and sustainable development in fragile contexts. Employing a mixed-method approach that integrates secondary data analysis, policy document review, and semi-structured expert interviews, the study investigates the socio-economic implications of digitalization in key sectors, including finance, education, and governance. The findings reveal that digital transformation significantly contributes to inclusive economic growth by promoting access to financial services, supporting entrepreneurship, and enhancing public service delivery. However, these benefits remain unevenly distributed due to challenges such as inadequate ICT infrastructure, governance weaknesses, and low levels of digital literacy. In Burundi, connectivity gaps limit rural participation in the digital economy, while in Haiti, political instability and institutional fragmentation hinder the long-term sustainability of digital initiatives. The study concludes that digital transformation can serve as a catalyst for inclusive development when accompanied by strong institutional frameworks, targeted investments in digital infrastructure, and comprehensive capacity-building programs. This research enriches the academic discourse on digital inclusion in low-income economies and provides actionable insights for policymakers seeking to integrate digital strategies into equitable growth agendas.
Mine Workers’ Perceptions Of  Environmental Accounting (Study on PT  Sentral Labuan Tegar Mandiri) Rina; Sugianto; Ernawaty Usman; Tenripada
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/5k5xj226

Abstract

This study aims to understand the views of mine workers regarding environmental accounting using a phenomenological approach. The research was conducted at PT Sentral Labuan Tegar Mandiri, a C excavation mining company located in Labuan Main Village, Labuan District, Donggala Regency, Central Sulawesi. This study focuses on three main dimensions in the concept of the Triple Bottom Line, namely environmental, economic, and social aspects. Data collection was carried out through in-depth interviews and direct observations in the field. The findings of the study show that although workers' technical knowledge related to environmental accounting is still limited, they show a high level of concern and awareness of the impact of mining activities, both on the environment and society. The workers understand the importance of waste management, environmental preservation through tree planting, and the role of companies in improving the economic and social conditions of local communities. In general, environmental accounting is understood as a form of corporate commitment to environmental sustainability, social welfare, and regional economic development.
Counseling Entrepreneurship Based on Technology for Beginners at SMAN 7 Kepulauan Selayar Sukarman; Agustini
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/m2ht6w11

Abstract

This study aims to explore the implementation and effectiveness of technology-based entrepreneurship counseling for beginner-level students at SMAN 7 Kepulauan Selayar. The counseling program was designed using an interactive and participatory approach to improve students' understanding, interest, and readiness in initiating digital-based business ventures. The research employed a descriptive qualitative method involving 50 students, with data collected through observation, open interviews, documentation, and pre-post tests. The counseling activities included modules on formulating business ideas, simple business planning, digital marketing strategies, technology risk management, and ethical aspects of digital entrepreneurship. Findings indicate that 85% of participants improved their conceptual understanding, and 70% successfully developed simple business plans, while most showed significant enthusiasm in digital marketing practices. SWOT analysis revealed that while the content was accessible and well-received, challenges such as unequal access to digital devices persisted. Evaluation results further showed that 92% of participants were satisfied with the program, and 80% expressed interest in continuing to more advanced stages. This study underscores the importance of integrating technology in entrepreneurship education to build digital business competencies among youth. It recommends extending the training duration, involving local business practitioners, and forming school-based digital entrepreneur communities. Overall, the program proved effective in enhancing entrepreneurial knowledge, skills, and confidence, while fostering innovation and contributing to the local entrepreneurial ecosystem. The findings highlight the need for continuous support and structured follow-up to ensure sustainable impact.
The Influence of Transparency and Accountability on Parental Trust and Its Impact on Parental Loyalty of Students of Shidqia Islamic School Jatisari Middle School, Jatiasih, Bekasi City Muhammad Taufik; Heru Mulyanto
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/hz8hd340

Abstract

Education is an important element in developing quality human resources. In the formal education system, schools not only function as a place of learning but also as an institution that builds collaboration between students, teachers, and parents. The success of an educational institution is not only determined by the academic achievements of students, but also by the harmonious relationship between the institution and its stakeholders, especially parents. Parents' trust and loyalty to educational institutions are important keys in creating productive relationships and supporting the sustainability and development of schools. This study aims to analyze the effect of openness and accountability on parental trust and its impact on parental loyalty. This study was conducted at SMP Shidqia Islamic School, located at Jl. Suryadharma No. 1A, Aerospace Earth Permai Housing, Jatisari , Jatiasih , Bekasi City. The approach used in this study was quantitative, with a data collection method through distributing questionnaires to 87 parents using a simple random sampling technique. The data obtained were analyzed using descriptive statistical techniques to provide an overview of the research variables, as well as the Structural Equation Modeling (SEM) method with the Partial Least Squares (PLS) approach. Data analysis was conducted using SmartPLS software with three main stages, namely evaluation of the measurement model (outer model), evaluation of the structural model (inner model), and hypothesis testing to identify direct and indirect influences, including the role of mediating variables. The results of this study indicate that openness and accountability each have a positive and significant effect on the trust and loyalty of parents of students. In addition, parental trust also has a positive and significant effect on the loyalty of parents of students. However, the variable of parental trust does not act as a mediator in the relationship between openness and accountability on the loyalty of parents of students at SMP Shidqia Islamic School. Overall, the independent variables in this study are able to explain the dependent variable by 68.2%.
The Effect of Manager's Emotional Support and Procedural Justice on Employee Performance Mediated by Work Engagement PT. Nassaba Lacuna Brilliant Depok City Mirza Zulmi; Besar Agung Martono
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/24h78r49

Abstract

This study examines the influence of managerial emotional support and procedural justice on employee performance, with work engagement as a mediating variable at PT. Nassaba Lacuna Brilliant. The research was driven by concerns over declining employee performance due to lack of compliance, low involvement, and insufficient managerial support. Using a quantitative approach, data were collected via questionnaires employing a 1–10 Likert scale from employees selected with a 5% margin of error. The data were analyzed using multiple linear regression and hypothesis testing (t-test and F-test) with SPSS version 30. The results show that emotional support from managers significantly influences work engagement (β = 0.001), but does not directly or indirectly affect employee performance (direct β = 0.276; indirect β = 0.107). This suggests that emotional support alone is insufficient to enhance performance. In contrast, procedural justice significantly impacts both work engagement (β = 0.003) and employee performance, with a stronger direct effect (β = 0.380) compared to indirect (β = 0.092). However, work engagement does not significantly affect employee performance (β = 0.075) and thus does not function as a mediating variable. In conclusion, procedural justice directly enhances employee performance, while work engagement does not mediate the relationship in this model.
Analysis of Organizational Culture, Job Satisfaction and Leadership Style on Employee Performance with Organizational Commitment as an Intervening Variable Harnadi; Suyanto; Indri Astuti
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/pcae2h80

Abstract

This study investigates the impact of organizational culture, job satisfaction, and leadership style on employee performance, with organizational commitment as a mediating variable at PT. Smart Elang Felindo. Motivated by the company’s need to enhance employee performance, the research emphasizes strengthening organizational commitment as a key strategy. Using a quantitative method and Structural Equation Modeling with SmartPLS, data were collected from 92 employees with at least three years of service, selected through proportionate stratified random sampling. Questionnaires assessed organizational culture, job satisfaction, leadership style, commitment, and performance, with performance evaluations completed by branch heads to ensure objectivity. The findings reveal that organizational culture, job satisfaction, and leadership style significantly and positively influence organizational commitment, which in turn significantly affects employee performance. Furthermore, these three variables also indirectly impact performance through organizational commitment. The study highlights the strategic role of commitment in translating internal organizational factors into improved employee outcomes. By involving experienced employees and using 18 measurement indicators, the study offers practical recommendations for human resource management to enhance sustainable performance.
Accounting For Climate: The Role of Village Funds on Farmers' Income Using a Social and Cultural Approach Yayan Sapitri; Mustamin; Abdul Kahar; Tenripada
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/4gyzct52

Abstract

This study examines the role of Village Funds in supporting farmers’ resilience to climate change and its implications for agricultural income using a social and cultural lens. Climate change has led to declining productivity, unstable harvest patterns, and reduced income for rural farming communities. Village Funds, as mandated through the State Budget (APBN), are designed to strengthen village development and community welfare, including climate adaptation efforts. This qualitative descriptive research was conducted in Kayu Jati Village, Ongka Malino Subdistrict, Parigi Moutong Regency, where the majority of residents depend on agriculture. Data were collected through interviews, field observations, and documentation involving farmers as key informants and village officials responsible for budget management. The study adopts Legitimacy Theory to explain how village governments justify fund allocation decisions in response to environmental and socio-cultural pressures. Findings indicate that Village Fund allocations for agriculture increased significantly between 2023 and 2024, reflecting a strategic shift toward climate-responsive programs. These programs include the construction and maintenance of farm access roads, provision of improved seeds and fertilizers, and farmer education on land use. The support of Gapoktan as a social institution also strengthens coordination and communication between farmers and the village government. Overall, Village Funds contribute positively to reducing farmers’ production costs, stabilizing income, and enhancing adaptive capacity to climate variability. The study highlights the importance of integrating climate accounting principles into village financial management to ensure sustainable agricultural development
The Effect of Management Changes, Audit Fees, and Return on Assets Percentage Changes on Auditor Switching: A Study of Banking Companies Listed on the Indonesia Stock Exchange (2018–2024) Rifka Khairunnisa; Abdul Pattawe; Tenripada
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/rtng1h12

Abstract

This study investigates the effect of management changes, audit fees, and percentage changes in return on assets (ROA) on auditor switching in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2024 period. Auditor switching is a strategic decision that may be influenced by both internal corporate factors and regulatory requirements. Using a quantitative verification approach, the study analyzes 70 firm-year observations selected through purposive sampling. Logistic regression analysis was employed to examine whether the three independent variables significantly affect the likelihood of voluntary auditor switching. The empirical results show that management changes, audit fees, and ROA percentage changes do not have a statistically significant effect on auditor switching. These findings indicate that internal managerial or financial fluctuations are not sufficient reasons for banking companies to replace their auditors. The tendency of the banking sector to maintain auditor continuity is closely associated with strict regulations, long-term audit engagement practices, and the industry’s need to uphold credibility, transparency, and stakeholder trust. This study contributes to existing literature by providing evidence that factors influencing auditor switching may be industry-specific, particularly in regulated sectors such as banking. Future research is recommended to incorporate additional variables such as audit tenure, auditor reputation, ownership structure, corporate governance, and financial distress, as well as to compare auditor switching behavior across multiple industries or jurisdictions.
The Effect of Accounting Information Systems and Work Environment on Employee Performance at the Department of Marine and Fisheries of Central SulawesiProvince in Palu City Ananda Aulia; Muliati; Tenripada; Mustamin
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/aba1a639

Abstract

This study examines the effect of Accounting Information Systems (AIS) and the Work Environment on Employee Performance at the Department of Marine and Fisheries of Central Sulawesi Province in Palu City. The research aims to determine whether AIS and the Work Environment, both individually and simultaneously, contribute to variations in employee performance within a public-sector organization. A quantitative approach was employed using a survey method, and data were collected through structured questionnaires distributed to 40 employees selected using purposive sampling. The instrument passed validity and reliability tests, and the data were analyzed using multiple linear regression supported by classical assumption testing. The results reveal that AIS and the Work Environment simultaneously have a significant influence on Employee Performance, indicating that both factors together play a meaningful role in improving performance. However, partial testing shows that AIS has a strong and significant effect on employee performance, demonstrating its essential role in enhancing accuracy, efficiency, and decision-making quality in government operations. Conversely, the Work Environment does not have a significant partial effect, suggesting that existing environmental conditions—although generally conducive—are not sufficiently influential to generate measurable performance changes. These findings highlight the strategic importance of strengthening information system quality and employee capability in system utilization, while improvements to the work environment may require broader structural adjustments to produce significant outcomes.

Page 8 of 9 | Total Record : 86

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