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Nur Sandi Marsuni
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Amerta Homes No. 7, Jl. Karunrung Raya, Karunrung, Rappocini, Makassar 90222, South Sulawesi, Indonesia
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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 99 Documents
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Community Empowerment Based on Creative Economy in Processing Palm Sap into Palm Sugar Through Home Industry Faridawati; Edi Jusriadi; Buyung Romadhani
Journal GoodWill Vol. 5 No. 2 (2025): October 2025
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/422xnk19

Abstract

This study aims to identify the potential of human resources in an effort to develop and empower the home industry group processing palm sugar into ant sugar based on a creative economy. This type of research is qualitative, with data collection techniques using interviews with 20 informants from elements of the home industry group, village and sub-district governments, the BUMDes as a companion. The data analysis technique used triangulation starting from data reduction, presentation, and drawing conclusions. The results of the study found that: 1) The potential of human resources for the home industry group from the aspect of quantity was adequate, but the quality aspect of education was not adequate with an average education level of elementary school (SD), 2 ) Efforts to develop human resources for the home industry group were carried out through training and mentoring carried out by the Village government and BUMDes, and 3) empowerment of the home industry fostered group for palm sugar processing in Pattalassang District, Gowa Regency, has not been optimal, because there is still a lack of knowledge and life skills in conducting business innovations, home industry groups are more likely to sell in the form of palm wine or palm wine. processed into alcoholic wine because it makes money faster.
Effect of Financial Staff Competence and Arkas Use on BOS Reporting Timeliness with Leadership as Moderator Endang
Journal GoodWill 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/efh8ev49

Abstract

This study aims to investigate the influence of financial staff competency and the utilization of the ARKAS application on the timeliness of reporting School Operational Assistance (BOS) funds, as well as to examine the moderating role of leadership within vocational schools under the Gunung Putri Regional Coordination, Bogor Regency. Timely reporting of BOS funds is a critical component of school financial accountability and is strongly affected by internal organizational factors, including human resource capabilities and the effectiveness of information technology use. Employing a quantitative research design with a survey approach, data were collected through structured questionnaires administered to financial staff working in the selected schools. The data were analyzed using moderated regression analysis (MRA) supported by SPSS software to assess both direct and moderating effects. The findings reveal that financial staff competency and the utilization of the ARKAS application each exert a positive and significant effect on the timeliness of BOS fund reporting. Furthermore, leadership is found to strengthen the relationship between both independent variables and the dependent variable, indicating its critical role in enhancing reporting performance. This study contributes to the understanding of effective BOS fund management at the school level by highlighting the importance of developing human resource competencies, optimizing technology-based financial applications, and reinforcing leadership practices. The implications of this study emphasize the need for schools to invest in capacity building and digital system integration to improve reporting accuracy, transparency, and accountability.
The Influence of Profitability, Intellectual Capital, and Investment Decisions on Company Value with Company Size as a Moderating Variable Yuyun Yunaningsih; Susanti Widhiastuti
Journal GoodWill 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/djagqh03

Abstract

This study investigates the influence of profitability, intellectual capital, and investment decisions on firm value, with firm size as a moderating variable, in property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. Using a quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM) via WarpPLS 8.0, the study analyzes secondary data from 45 firms. The results indicate that profitability and intellectual capital have a significant positive effect on firm value. In contrast, investment decisions exhibit a negative but statistically insignificant effect. Furthermore, firm size significantly moderates the relationship between the three independent variables and firm value, strengthening the influence of profitability, intellectual capital, and investment decisions. These findings support the signaling theory and resource-based theory, emphasizing the strategic importance of profitability and intangible assets in enhancing firm value. The study contributes to the literature by providing empirical evidence on the role of firm size as a moderator in the Indonesian property sector. Recommendations are proposed for managerial decision-making, particularly in optimizing profitability, intellectual capital management, and investment strategies.
The Influence of Internal Factors and Customer Relations on the Success of Big Data and AI Projects with Moderating Government Regulations at PT. Dua Empat Tujuh Bagus Rully Muttaqien; Slamet Ahmadi
Journal GoodWill Vol. 5 No. 2 (2025): October 2025
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/6ge58479

Abstract

This study aims to evaluate the effectiveness of government regulations in supporting product innovation strategies, human resource management, and data protection in the context of digital transformation based on artificial intelligence (AI) and big data technology. This study was conducted using a literature study approach, referring to various academic sources including strategic management textbooks, innovation, marketing, and the latest journal articles that discuss the relationship between government policies and organizational performance. The results of the study indicate that government regulations can provide constructive direction and limitations on the application of technology, but also have the potential to hinder organizational agility if not balanced with adaptive strategies. In this context, the company's ability to manage human resources, build ethical customer relationships, and encourage innovation that complies with regulations is the key to success. This study emphasizes the importance of integration between regulatory compliance and strategic flexibility in developing sustainable and competitive business models in the digital era.
Performance of Volunteer Firefighters at the Nunukan Regency Fire Management and Rescue Service Aristra Pratama Sanmigo; Abdul Samad; Mujahid
Journal GoodWill Vol. 5 No. 2 (2025): October 2025
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/9zv70d73

Abstract

This research aims to analyze the performance and factors hindering the performance of volunteer firefighters at the Fire and Rescue Service of Nunukan Regency, as well as to identify solutions to overcome these obstacles. This research uses a qualitative method with a descriptive approach. Data were collected through in-depth interviews with five key informants, namely the Volunteer Coordinator, Firefighting Volunteers, community members involved in empowerment programs, and fire victims. The results of the study show that firefighting volunteers demonstrate a high level of dedication in responding to fires, especially in remote areas. They play a crucial role in reducing the impact of fires by providing quick responses and extinguishing the fire before the official firefighting team arrives. However, the main challenges they face are the limited equipment and lack of advanced training to handle large and complex fires. Coordination with the Fire Department and other related agencies is generally good, although there are some communication barriers that need improvement. Overall, while the volunteers show good performance, improving training, equipment, and coordination will further enhance their effectiveness in firefighting efforts
The Influence of Transformational Leadership Style and Work Culture on Employee Performance Mediated by Pancasila Discipline Attitude at SMK Angkasa 1 Jakarta Jandris Slamat Tambatua; Besar Agung Martono
Journal GoodWill 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/jwsa1r40

Abstract

This study investigates the influence of transformational leadership and work culture on employee performance, with Pancasila disciplinary attitude as a mediating variable at SMK Angkasa 1 Jakarta. Using a quantitative survey approach, data were collected from 47 employees through questionnaires and analyzed using Partial Least Squares (PLS) via Smart PLS 4. The analysis included validity, reliability, and hypothesis testing. The findings reveal that transformational leadership and work culture do not directly influence employee performance. However, Pancasila disciplinary attitude positively and significantly affects performance. While transformational leadership does not significantly affect disciplinary attitude, work culture does. Furthermore, work culture indirectly improves employee performance through Pancasila discipline, while transformational leadership does not. These results suggest that strengthening a work culture aligned with Pancasila values—such as mutual cooperation and responsibility—is essential. Managerial recommendations include promoting a supportive culture, implementing fair discipline systems, modeling good behavior, encouraging active participation, and providing ongoing training and communication. This approach can enhance employee responsibility and performance within the school environment.
The Effect of Management Support, Compensation, and Work Facilities on Employee Job Satisfaction at PT Gasing Sulawesi in Makassar Umi Putri; Muh Nur.R; Zalkha Soraya
Journal GoodWill Vol. 6 No. 1 (2026): April 2026
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/goodwill.v61.505

Abstract

In an increasingly competitive business environment, employee job satisfaction is a critical determinant of organizational performance and sustainability, yet many firms still face challenges related to managerial support, compensation fairness, and adequacy of work facilities. This study aimed to examine the effect of management support, compensation, and work facilities on employee job satisfaction at PT Gasing Sulawesi in Makassar. The research employed a quantitative associative design with a population of 50 employees, all of whom were selected using a saturated sampling technique. Primary data were collected through Likert-scale questionnaires and analyzed using validity and reliability tests, classical assumption tests, and multiple linear regression with SPSS. The results showed that management support (β = 0.206; p = 0.024), compensation (β = 0.362; p < 0.001), and work facilities (β = 0.116; p = 0.033) had positive and significant effects on job satisfaction, both partially and simultaneously. The model explained 66% of the variance in employee job satisfaction (Adjusted R² = 0.660), indicating a substantial explanatory power. Among the predictors, compensation had the strongest influence. These findings suggest that enhancing managerial support, ensuring fair and competitive compensation, and providing adequate work facilities are essential strategies to improve employee job satisfaction. This study contributes to human resource management literature by empirically confirming the combined role of organizational support factors in shaping job satisfaction and offers practical implications for managerial policy development in industrial companies.
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
Journal GoodWill Vol. 6 No. 1 (2026): April 2026
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/goodwill.v61.512

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.
Analysis of Working Capital Credit in the Construction Sector at PT Bank Tabungan Negara Makassar Branch Ainun Sartika Kinar; Muryani Arsal; Amelia Rezki Septiani Amin
Journal GoodWill Vol. 6 No. 1 (2026): April 2026
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/goodwill.v61.521

Abstract

This research aims to analyze the provision of Working Capital Credit (KMK) in the construction sector by PT Bank Tabungan Negara (BTN) Makassar Branch. This research uses a qualitative descriptive approach with data obtained through interviews, observation, and documentation. The focus of the research includes credit granting procedures and identifying the obstacles faced in its implementation. The research results show that BTN has implemented systematic credit procedures, starting from the application process, followed by a feasibility analysis based on The 5C principles (Character, Capacity, Capital, Collateral, and Condition), and finally, the credit disbursement process. The Working Capital Credit helps construction entrepreneurs meet their project needs, such as purchasing materials and paying workers' wages, thereby enabling the smooth running of construction activities. However, the study identifies several obstacles, including customers' lack of understanding of credit procedures and the risk of bad credit resulting from suboptimal financial management. These issues can hinder the success of credit programs and lead to financial difficulties for both the bank and the borrowers. As a solution, BTN has strengthened its monitoring system to closely track the loan usage and repayment process. Additionally, BTN provides financial education programs to customers to enhance their understanding and improve financial management, aiming to minimize the risk of bad credit and ensure the sustainability of construction projects.
The Influence of Office Facilities on Employee Performance in the One-Stop Single Administration System (Samsat) Office in Gowa Regency. Annisa Sultan; Sitti Nurbaya; M. Yusuf Alfian Rendra Anggoro
GoodWill Vol. 6 No. 1 (2026): April 2026
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/goodwill.v61.513

Abstract

This study examines the influence of office facilities on employee performance at the One-Stop Single Administration System (SAMSAT) Office in Gowa Regency, Indonesia. The study employed a quantitative research approach to analyze the relationship between office facilities and employee performance. Data were collected through direct observation, documentation, and structured questionnaires distributed to all employees of the SAMSAT Office using a saturated sampling technique. A total of 43 employees participated as respondents. The research instrument utilized a Likert scale and the collected data were analyzed using simple linear regression with the assistance of Statistical Package for the Social Sciences (SPSS) version 27. The findings reveal that office facilities have a positive and significant effect on employee performance. The regression analysis produced a coefficient value of 0.789 with a significance level of 0.000, indicating that improvements in office facilities contribute substantially to enhanced employee performance. The coefficient of determination (R²) value of 0.598 demonstrates that 59.8% of employee performance variation can be explained by office facilities, while the remaining 40.2% is influenced by other variables outside the scope of this study. The results highlight the importance of adequate office infrastructure, equipment availability, workspace arrangement, and technological support in improving work efficiency, productivity, and service quality within public sector organizations. Therefore, enhancing office facilities should become a strategic priority for improving employee performance and organizational effectiveness at the SAMSAT Office in Gowa Regency.

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