GoodWill Journal

GoodWill Journal of Economics, Management, and Accounting, published by Amerta Institute, is a respected electronic academic journal dedicated to advancing research in Economics, Management, and Accounting. It holds P-ISSN 3063-9840 and E-ISSN 3063-8194, ensuring the distribution of high-quality scholarly content. In Economics, the journal covers areas such as Macroeconomics, Microeconomics, International Economics, and Development Economics. Within Management, it explores topics like Strategic Management, Organizational Behavior, and Human Resource Management. In Accounting, it focuses on Financial Accounting, Managerial Accounting, Auditing, and Taxation, contributing to the evolving field of accounting research. Published twice a year, in April and October, the journal serves as a platform for cutting-edge research, offering insights into contemporary practices and policy implications.

About the Journal

GoodWill Journal of Economics, Management, and Accounting, published by Amerta Institute, is a prestigious electronic academic publication dedicated to advancing research and knowledge in the fields of Economics, Management, and Accounting. It holds the Print Number International Standard Serial Number (P-ISSN) 3063-9840 and the Electronics Number International Standard Serial Number (E-ISSN) 3063-8194, ensuring the dissemination of high-quality scholarly content in the digital domain.

The journal publishes twice a year, in April and October, enhancing accessibility for researchers, academics, and practitioners worldwide. With its commitment to excellence, GoodWill Journal aims to be a leading resource for scholars and professionals seeking in-depth knowledge and understanding in the interdisciplinary fields of Economics, Management, and Accounting.

Focus and Scope

Economics: The journal comprehensively explores various facets of Economics, including Macroeconomics, Microeconomics, International Economics, Development Economics, Behavioral Economics, Environmental Economics, Health Economics, Labor Economics, Financial Economics, Public Economics, and Game Theory and Economic Modeling. It serves as a platform for cutting-edge research spanning theoretical frameworks, empirical analyses, and policy implications in the diverse field of economics.

Management: Within the domain of Management, the journal covers Strategic Management, Organizational Behavior, Human Resource Management, Operations Management, Supply Chain Management, Innovation and Technology Management, Entrepreneurship, Corporate Social Responsibility, Change Management, and Risk Management. It provides valuable insights into contemporary management practices, organizational dynamics, and strategic decision-making processes, fostering a deeper understanding of the complexities in the field.

Accounting: In the realm of Accounting, GoodWill Journal addresses Financial Accounting, Managerial Accounting, Auditing and Assurance, Taxation, Forensic Accounting, Accounting Information Systems, International Accounting Standards, Corporate Governance, Ethics in Accounting, Sustainability Accounting, and Behavioral Aspects of Accounting. It contributes to the evolving landscape of accounting research by showcasing emerging issues, best practices, and theoretical advancements.

Review Criteria

Reviewers assess manuscripts based on relevance to journal scope, originality, contribution, methodological rigor, clarity of presentation, validity of conclusions, and compliance with ethical and citation standards.

List of GoodWill Journal Visitor Countries

Β 

Flag Counter

INDEXING AND ABSTRACTING

Vol. 5 No. 2 (2025): October 2025

GoodWill Journal of Economics, Management, and Accounting, published by Amerta Institute, is a prestigious electronic academic publication dedicated to advancing research and knowledge in the fields of Economics, Management, and Accounting. It holds the Print Number International Standard Serial Number (P-ISSN) 3063-9840 and the Electronic Number International Standard Serial Number (E-ISSN) 3063-8194, ensuring the dissemination of high-quality scholarly content in the digital domain. Research in real estate, insurance, monetary theory and policy, and industrial organization is also welcomed. Editor in Chief: Nur Sandi Marsuni.Β Frequency: April-October Quarterly (2021-Present)

googleΒ orcidΒ wos

Published: 2025-10-22

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 (Author)

242-253

PDF
πŸ“Š Abstract Views: 198 times | πŸ“₯ PDF: 95 times | πŸ—“οΈ Published: May 5, 2025 | πŸ”— DOI: https://doi.org/10.26618/e0dezj48
DOI: https://doi.org/10.26618/e0dezj48

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 (Author)

275-287

PDF
πŸ“Š Abstract Views: 154 times | πŸ“₯ PDF: 88 times | πŸ—“οΈ Published: May 5, 2025 | πŸ”— DOI: https://doi.org/10.26618/0e13v508
DOI: https://doi.org/10.26618/0e13v508

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 (Author)

288-302

pdf
πŸ“Š Abstract Views: 136 times | πŸ“₯ PDF: 96 times | πŸ—“οΈ Published: May 5, 2025 | πŸ”— DOI: https://doi.org/10.26618/trsw5x46
DOI: https://doi.org/10.26618/trsw5x46

The Ups and Downs of Cocoa Prices on Farmers' Welfare: A Sustainability Accounting Perspective

Nurriskiana Akbar, Sugianto, Muhammad Ikbal Abdullah, Ernawaty Usman (Author)

304-316

PDF
πŸ“Š Abstract Views: 137 times | πŸ“₯ PDF: 110 times | πŸ—“οΈ Published: May 5, 2025 | πŸ”— DOI: https://doi.org/10.26618/pgqdk843
DOI: https://doi.org/10.26618/pgqdk843

Accounting For Climate: The Role of Village Funds on Farmers' Income Using A Social and Cultural Approach

Yayan Sapitri, Mustamin, Abdul Kahar, Tenripada (Author)

317-326

PDF
πŸ“Š Abstract Views: 98 times | πŸ“₯ PDF: 58 times | πŸ—“οΈ Published: May 5, 2025 | πŸ”— DOI: https://doi.org/10.26618/mma6z330
DOI: https://doi.org/10.26618/mma6z330

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 (Author)

327-335

pdf
πŸ“Š Abstract Views: 117 times | πŸ“₯ PDF: 66 times | πŸ—“οΈ Published: May 5, 2025 | πŸ”— DOI: https://doi.org/10.26618/hh7ne570
DOI: https://doi.org/10.26618/hh7ne570

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 (Author)

206-213

PDF
πŸ“Š Abstract Views: 22 times | πŸ“₯ PDF: 14 times | πŸ—“οΈ Published: October 31, 2025 | πŸ”— DOI: https://doi.org/10.26618/rfdn9579
DOI: https://doi.org/10.26618/rfdn9579

The Effect of Accounting Information Systems and Work Environment on Employee Performance at the Department of Marine and Fisheries (DKP) of Central Sulawesi Province in Palu City

Ananda Aulia, Muliati, Tenripada, Mustamin (Author)

336-346

pdf
πŸ“Š Abstract Views: 72 times | πŸ“₯ PDF: 49 times | πŸ—“οΈ Published: May 5, 2025 | πŸ”— DOI: https://doi.org/10.26618/ymaj2c30
DOI: https://doi.org/10.26618/ymaj2c30

Implementation of Corporate Social Responsibility in Improving the Welfare of the SurroundingΒ  Community (Case Study On PT Juyomi Sinar Labuan)

Liana, Sugianto, Abdul Kahar, Latifah Sukmawati Yuniar (Author)

347-358

PDF
πŸ“Š Abstract Views: 90 times | πŸ“₯ PDF: 117 times | πŸ—“οΈ Published: June 27, 2025 | πŸ”— DOI: https://doi.org/10.26618/xdt62p18
DOI: https://doi.org/10.26618/xdt62p18

Mine Workers’ Perceptions OfΒ  Environmental Accounting (Study on PTΒ  Sentral Labuan Tegar Mandiri)

Rina, Sugianto, Ernawaty Usman, Tenripada (Author)

359-367

PDF
πŸ“Š Abstract Views: 124 times | πŸ“₯ PDF: 48 times | πŸ—“οΈ Published: June 27, 2025 | πŸ”— DOI: https://doi.org/10.26618/bhr62t09
DOI: https://doi.org/10.26618/bhr62t09

Counseling Entrepreneurship Based on Technology For Beginners At Sman 7 Kepulauan The Screen

Sukarman, Agustini (Author)

368-375

PDF
πŸ“Š Abstract Views: 58 times | πŸ“₯ PDF: 30 times | πŸ—“οΈ Published: January 1, 2025 | πŸ”— DOI: https://doi.org/10.26618/s58ykg66
DOI: https://doi.org/10.26618/s58ykg66

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 (Author)

376-390

pdf
πŸ“Š Abstract Views: 125 times | πŸ“₯ PDF: 107 times | πŸ—“οΈ Published: May 5, 2025 | πŸ”— DOI: https://doi.org/10.26618/tqq5c478
DOI: https://doi.org/10.26618/tqq5c478

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 (Author)

391-397

PDF
πŸ“Š Abstract Views: 66 times | πŸ“₯ PDF: 62 times | πŸ—“οΈ Published: May 5, 2025 | πŸ”— DOI: https://doi.org/10.26618/mvwgcy29
DOI: https://doi.org/10.26618/mvwgcy29

Effect of Financial Staff Competence and Arkas Use on BOS Reporting Timeliness with Leadership as Moderator

Endang (Author)

398-416

PDF
πŸ“Š Abstract Views: 95 times | πŸ“₯ PDF: 71 times | πŸ—“οΈ Published: May 5, 2025 | πŸ”— DOI: https://doi.org/10.26618/a2hjk762
DOI: https://doi.org/10.26618/a2hjk762

The Influence of Profitability, Intellectual Capital, and Investment Decisions on Company Value with Company Size as a Moderating Variable

Yuyun Yunaningsih, Susanti Widhiastuti (Author)

417-427

PDF
πŸ“Š Abstract Views: 160 times | πŸ“₯ PDF: 156 times | πŸ—“οΈ Published: May 5, 2025 | πŸ”— DOI: https://doi.org/10.26618/zp4qe272
DOI: https://doi.org/10.26618/zp4qe272

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 (Author)

428-461

pdf
πŸ“Š Abstract Views: 100 times | πŸ“₯ PDF: 42 times | πŸ—“οΈ Published: May 5, 2025 | πŸ”— DOI: https://doi.org/10.26618/0e608q12
DOI: https://doi.org/10.26618/0e608q12

Analysis of Organizational Culture, Job Satisfaction and Leadership Style on Employee Performance with Organizational Commitment as an Intervening Variable

Harnadi, Suyanto, Indri Astuti (Author)

462-470

PDF
πŸ“Š Abstract Views: 108 times | πŸ“₯ PDF: 60 times | πŸ—“οΈ Published: May 5, 2025 | πŸ”— DOI: https://doi.org/10.26618/bv1k3d13
DOI: https://doi.org/10.26618/bv1k3d13

Performance of Volunteer Firefighters at the Nunukan Regency Fire Management and Rescue Service

Aristra Pratama Sanmigo, Abdul Samad, Mujahid (Author)

471-479

PDF
πŸ“Š Abstract Views: 78 times | πŸ“₯ PDF: 44 times | πŸ—“οΈ Published: May 5, 2025 | πŸ”— DOI: https://doi.org/10.26618/yf2b6n23
DOI: https://doi.org/10.26618/yf2b6n23

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 (Author)

480-490

PDF
πŸ“Š Abstract Views: 124 times | πŸ“₯ PDF: 57 times | πŸ—“οΈ Published: May 5, 2025 | πŸ”— DOI: https://doi.org/10.26618/3wv85z74
DOI: https://doi.org/10.26618/3wv85z74

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 (Author)

491-503

pdf
πŸ“Š Abstract Views: 60 times | πŸ“₯ PDF: 25 times | πŸ—“οΈ Published: August 28, 2025 | πŸ”— DOI: https://doi.org/10.26618/yh0t7035
DOI: https://doi.org/10.26618/yh0t7035

Community Empowerment Based on Creative Economy in Processing Palm Sap into Palm Sugar Through Home Industry

Faridawati Faridawati, Edi Jusriadi, Buyung Romadhani (Author)

253-262

pdf
πŸ“Š Abstract Views: 25 times | πŸ“₯ PDF: 23 times | πŸ—“οΈ Published: October 31, 2025 | πŸ”— DOI: https://doi.org/10.65246/2x5at107
DOI: https://doi.org/10.65246/2x5at107
View All Issues