Sigma: Journal of Economic and Business adalah jurnal ilmiah yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Enam Enam Kendari dalam cakupan ekonomi dan bisnis yang dikhususkan untuk publikasi hasil-hasil penelitian empirik maupun penelitian kepustakaan dalam bidang ekonomi dan bisnis. Redaksi mengundang para dosen dan peneliti bidang ekonomi dan bisnis untuk berkiprah dalam publikasi hasil-hasil penelitiannya melalui jurnal ini.
ANALISIS RISIKO KREDIT PADA PT. BANK PEMBANGUNAN DAERAH
Penelitian ini bertujuan untuk mengetahui dan menganalisis sejauh mana pengolahan Risiko Kredit pada PT. Bank Pembangunan Daerah. Penelitian ini menggunakan data primer berupa hasil wawancara dan data sekunder berupa laporan keuangan PT. Bank Pembangunan Daerah. Metode analisis data yang digunakan dalam penelitian ini berupa metode deskriptif kuantitatif yaitu memberikan penjelasan mengenai risiko kredit PT. Bank Pembangunan Daerah periode 2015-2019. Hasil penelitian ini menunjukkan bahwa Non Performing Loan pada PT. Bank Pembangunan Daerah selama 5 tahun periode 2015-2019 berada dibawah risiko kredit yang ditetapkan Bank Indonesia (BI) yaitu maksimum 5% sehingga risiko kredit berpengaruh signifikan terhadap Kinerja Bank.
Analisis Risiko Kredit, dan Non Performing Loan
Hak Cipta (c) 2022 Hardiati, Ummy Kalsum, Angelina Yenny Ringan (Penulis) https://creativecommons.org/licenses/by/4.0
PENGARUH SOSIALISASI PERPAJAKAN DAN KUALITAS PELAYANANPERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BUMI DANBANGUNAN KECAMATAN AMONGGEDO KABUPATEN KONAWE
This study aims to determine the effect of tax socialization and the quality of tax services on taxpayer compliance. The method used is quantitative, with a population of all land and building taxpayers in Amonggedo District, Konawe Regency of 5,867, while a sample of 99 taxpayers was taken using random sampling, the number of which was determined by the Slovin formula. Data collection was carried out using a questionnaire in the form of a questionnaire. Data analysis used descriptive statistical analysis, instrument testing, classical assumption testing, multiple linear regression, determination testing, and hypothesis testing using SPSS v. 27 for windows. The results of the study indicate that Tax Socialization and Tax Service Quality on Taxpayer Compliance have a positive and significant effect on Amonggedo District, Konawe Regency.
Hak Cipta (c) 2025 Jusbair Baheri, Muh. Nur, Tinas Saputra (Penulis) https://creativecommons.org/licenses/by/4.0
STRATEGI KEUNGGULAN BERSAING DALAM MENINGKATKAN VOLUME PENJUALAN PADA CV. SINAR ABADI KENDARI
Persaingan bisnis yang semakin kompetitif di era globalisasi menuntut pelaku usaha untuk memiliki strategi keunggulan bersaing yang tepat guna mempertahankan eksistensi dan meningkatkan performa pasar. CV Sinar Abadi Kendari, sebagai salah satu entitas bisnis di Kota Kendari, menghadapi dinamika fluktuasi penjualan yang memerlukan pendekatan strategis berbasis diferensiasi. Penelitian ini bertujuan untuk menganalisis implementasi strategi keunggulan bersaing dalam meningkatkan volume penjualan pada CV Sinar Abadi Kendari selama periode 2020–2024. Jenis penelitian yang digunakan adalah deskriptif kuantitatif dengan metode analisis tren. Data penelitian bersumber dari laporan volume penjualan tahunan yang dianalisis untuk melihat laju pertumbuhan perusahaan. Temuan penelitian menunjukkan bahwa volume penjualan CV Sinar Abadi Kendari mengalami tren positif dengan puncak pertumbuhan mencapai 13,99% pada tahun 2023. Strategi keunggulan bersaing yang diterapkan melalui diferensiasi layanan pembayaran kredit bagi relasi terbukti efektif dalam memperluas pangsa pasar dan mengunci loyalitas pelanggan. Namun, adanya pelambatan pertumbuhan pada tahun 2024 sebesar 5,56% mengindikasikan bahwa perusahaan perlu melakukan inovasi strategi agar tidak terjebak dalam stagnasi pasar. Simpulan: Strategi keunggulan bersaing memiliki korelasi signifikan terhadap peningkatan volume penjualan, namun diperlukan adaptasi strategi yang lebih dinamis untuk menghadapi perubahan perilaku konsumen di Kota Kendari
Hak Cipta (c) 2025 Kusman Paluala, Sulastri, Eliyanti Agus Mokodompit, Syahrir (Penulis) https://creativecommons.org/licenses/by/4.0
ANALISIS KINERJA PEGAWAI PADA KANTOR DESA LOLIBU KABUPATEN BUTON TENGAH
This research aims to examine and analyze the performance of employees at the Village Office of Lolibu, Central Buton Regency. The type of data used in this study is qualitative data. Data collection techniques employed include interviews and documentation. The data analysis technique utilized is qualitative descriptive analysis. The findings of this research indicate that the performance of employees at the Village Office of Lolibu, Lakudo District, Central Buton Regency is considered good. This is evidenced by effective employee performance measured through three key indicators: service quality, responsiveness, and accountability. In terms of service quality, employees provide clear, prompt, and friendly services to the public. Responsiveness is reflected in the employees’ ability to respond quickly and appropriately to the needs and issues of the community. Regarding accountability, employees demonstrate orderly administrative management, transparent reporting, and openness in disseminating information to the public.
Hak Cipta (c) 2025 Titien Rahayuningsih, Abd. Azis Muthalib, Kornelia Oba (Penulis) https://creativecommons.org/licenses/by/4.0
ANALISIS LINGKUNGAN KERJA TERHADAP MOTIVASI KERJA DAN KINERJA PEGAWAI PADA LEMBAGA PEMBINAAN KHUSUS ANAKKELAS II KENDARI
This research aims to determine and analyze: 1) The influence of the work environment on work motivation at the Class II Kendari Special Child Development Institution, 2) The influence of the work environment on employee performance at the Class II Kendari Special Child Development Institution, 3) The influence of work motivation on employee performance at the Class II Kendari Special Child Development Institution and 4) The role of work motivation in mediating the influence of the work environment on employee performance at the Class II Kendari Special Child Development Institution. The design of this study is quantitative research.The population in this study were all employees at the Class II Kendari Special Child Development Institution as many as 57 people, as well as respondents (census technique).Data analysisusing descriptive statistics and partial least square (PLS). The results of the study indicate that: 1) The work environment has a positive and significant effect on work motivation at the Class II Kendari Special Child Development Institution, 2) The work environment has a positive and significant effect on employee performance at the Class II Kendari Special Child Development Institution, 3) Work motivation has a positive and significant effect on employee performance at the Class II Kendari Special Child Development Institution, 4) Work motivation acts as a mediating variable in the influence of the work environment on employee performance at the Class II Kendari Special Child Development Institution
Hak Cipta (c) 2025 Mahmudin A. Sabilalo, Adwi, Ariska Wulandari (Penulis) https://creativecommons.org/licenses/by/4.0
Peran Ukuran Perusahaan Dalam Memoderasi Pengaruh Penerapan Green Accounting Terhadap Profitabilitas
Penelitian ini bertujuan untuk menganalisis pengaruh green accounting yang diproyeksikan dengan kinerja lingkungan dan biaya lingkungan terhadap profitabilitas serta ukuran perusahaan sebagai variabel moderasi pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2022. Penelitian ini merupakan penelitian kuantitatif yang menggunakan data sekunder. Populasi penelitian mencakup seluruh perusahaan pertambangan di BEI, sedangkan pemilihan sampel dilakukan dengan metode purposive sampling, sehingga diperoleh 11 perusahaan sebagai sampel dalam rentang waktu 3 (tiga) tahun. Metode analisis yang digunakan meliputi analisis regresi berganda dan analisis regresi moderasi (Moderated Regression Analysis). Hasil analisis regresi berganda menunjukkan bahwa kinerja lingkungan berpengaruh terhadap profitabilitas sedangkan biaya lingkungan berpengaruh negatif terhadap profitabilitas. Berdasarkan hasil analisis moderasi menunjukkan ukuran perusahaan tidak mampu memoderasi hubungan antara kinerja lingkungan dan biaya lingkungan terhadap profitabilitas.
Hak Cipta (c) 2025 Fitriyani, Wulandari Pryangan, Nasution, Burhanuddin, Azwan Hepriansyah (Penulis) https://creativecommons.org/licenses/by/4.0
PENGARUH STRATEGI PROMOSI DIGITAL, CITRA MEREK, DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN PADA UMKM SEKTOR MAKANAN DAN MINUMAN DI KOTA KENDARI
This study aims to analyze the effect of digital promotion strategy, brand image, and product quality on consumer purchasing decisions of micro, small, and medium enterprises (MSMEs) in the food and beverage sector in Kendari City. This research employed a quantitative approach using a survey method. The population of this study consisted of all food and beverage MSMEs in Kendari City, which is infinite in nature. Therefore, the sample size was determined using the Lemeshow formula with a 95% confidence level and a 10% margin of error, resulting in 96 respondents. The sampling technique used was accidental sampling. Data were collected through questionnaires that had been tested for validity and reliability. The data were analyzed using multiple linear regression analysis with the assistance of SPSS software. The results indicate that digital promotion strategy, brand image, and product quality partially have a positive and significant effect on consumer purchasing decisions. Furthermore, the simultaneous test shows that these three independent variables collectively have a positive and significant effect on purchasing decisions of consumers in the food and beverage MSME sector in Kendari City. These findings suggest that optimizing digital promotion strategies, strengthening brand image, and maintaining high product quality are essential factors in encouraging consumer purchasing decisions and enhancing the competitiveness of MSMEs in the digital era.
Hak Cipta (c) 2025 Dzulfikri Azis Muthalib, Isalman (Penulis) https://creativecommons.org/licenses/by/4.0
Pengaruh Inovasi dan Orientasi Kewirausahaan Terhadap Kinerja Usaha yang di Mediasi oleh Perilaku Kewirausahaan Pada UMKM Kota Kendari
The purpose of this study is to explore the influence of innovation and entrepreneurial orientation on entrepreneurial behavior and business performance. More specifically, it aims to examine and explain the mediating role of entrepreneurial behavior. This study employs an explanatory research design, and data were collected using a survey method. The sampling technique used was purposive sampling, with a total sample of 97 small and medium enterprises located in Kendari City. The respondents selected as samples were business owners. The analytical method used for hypothesis testing was Partial Least Squares (PLS). The results indicate that innovation has a negative and significant effect on business performance but a positive and significant effect on entrepreneurial behavior. Entrepreneurial orientation has a positive and significant effect on both entrepreneurial behavior and business performance. Entrepreneurial behavior also has a positive and significant effect on business performance. Furthermore, entrepreneurial behavior serves as a mediating variable in the relationship between innovation and business performance. Finally, entrepreneurial behavior also mediates the relationship between entrepreneurial orientation and business performance.
Inovasi, Orientasi Kewirausahaan, Perilaku Kewirausahaan, Kinerja Usaha
Hak Cipta (c) 2025 Rachmat Rialdy Hasan, Hasan Aedy, Rachmi Hariaty Hasan, Reski Auliany Hasan, Dzulfikri Azis Muthalib (Penulis) https://creativecommons.org/licenses/by/4.0
PENGARUH SOFT SKILL DAN PENGALAMAN MAGANG TERHADAP KESIAPAN KERJA MAHASISWA FEB UHO
This study aims to analyze the influence of soft skills and internship experience on the work readiness of students at the Faculty of Economics and Business, Halu Oleo University. This study uses a quantitative method with multiple linear regression analysis to examine the relationship between variables. Data were collected through a survey using a questionnaire distributed to 90 final-year students at the Faculty of Economics and Business, Halu Oleo University who had participated in an internship program. The results of the study indicate that soft skills have a positive and significant effect on work readiness, meaning that the higher the level of students' soft skills, the higher their work readiness. In addition, internship experience also has a positive and significant effect on students' work readiness, meaning that the higher the student's internship experience, the higher their work readiness. Simultaneously, both variables, namely soft skills and internship experience, contribute significantly to improving work readiness. These findings confirm that improving soft skills through education and organizational activities, as well as strengthening structured internship programs, are key to preparing graduates who are ready to compete in the world of work.
Hak Cipta (c) 2025 Muhammad Syarif, Wahyuni Rahma (Penulis) https://creativecommons.org/licenses/by/4.0
PENGARUH PELATIHAN SOFT SKILLS TERHADAP KUALITAS PEREMPUAN UMKM DI KOTA KENDARI
Perempuan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam mendorong pertumbuhan ekonomi daerah dan peningkatan kesejahteraan keluarga. Namun, kualitas sumber daya manusia perempuan UMKM masih menghadapi berbagai tantangan, terutama keterbatasan soft skills seperti kemampuan komunikasi, kepemimpinan, manajemen waktu, pemecahan masalah, dan kepercayaan diri. Penelitian ini bertujuan untuk menganalisis pengaruh pelatihan soft skills terhadap kualitas perempuan UMKM di Kota Kendari. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Sampel penelitian terdiri dari 130 perempuan pelaku UMKM di Kota Kendari yang pernah mengikuti program pelatihan soft skills. Teknik pengambilan sampel menggunakan purposive sampling. Data dikumpulkan melalui kuesioner dengan skala Likert dan dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa pelatihan soft skills berpengaruh positif dan signifikan terhadap kualitas perempuan UMKM. Pelatihan soft skills mampu meningkatkan kemampuan komunikasi, sikap profesional, kepercayaan diri, serta kemampuan pengelolaan usaha secara lebih efektif. Temuan ini menegaskan bahwa penguatan soft skills merupakan faktor penting dalam meningkatkan kualitas dan daya saing perempuan UMKM. Penelitian ini memberikan implikasi praktis bagi pemerintah daerah, lembaga pelatihan, dan pendamping UMKM untuk merancang program pelatihan soft skills yang berkelanjutan dan kontekstual sesuai kebutuhan perempuan UMKM.
Hak Cipta (c) 2025 Adwi, Kusman Paluala (Penulis) https://creativecommons.org/licenses/by/4.0
PENGARUH BAURAN PEMASARAN TERHADAP KEPUTUSAN PEMBELIAN SEPEDA MOTOR HONDA DI DEALERPT. NUSANTARA SAKTI CABANG MANDONGA KOTA KENDARI
The purpose of the study was to determine the effect of the marketing mix on purchasing decisions for Honda motorcycles at Dealer PT. Nusantara Sakti Mandonga Branch, Kendari City. The population in this study were all consumers of PT. Nusantara Sakti Mandonga Branch, Kendari City, who bought 278 Honda motorcycles in 2021. The sample of this study was 74 respondents using the slovin method. The type of data used in this study is primary data. The data analysis method used is quantitative descriptive analysis. The analytical tool used is simple Linear Regression. The results of the study stated that the marketing mix which includes; product, price, place and promotion have a positive and significant effect on purchasing decisions, meaning that the higher or better the marketing mix, the purchasing decisions will increase.
Marketing Mix, Product, Price, Place, Promotion, Purchase Decision
Hak Cipta (c) 2022 Sulaiman, Ibnu Hajar, La Ode Almana (Penulis) https://creativecommons.org/licenses/by/4.0
ANALISIS DAMPAK PANDEMI COVID19 TERHADAP KINERJA KEUANGAN PT GARUDA INDONESIA (Tbk)
This article is the result of research that analyzes the impact of the Covid-19 pandemic on the financial performance of PT Garuda Indonesia in 2017-2021. Financial performance measurement technique which consists of several financial ratios to measure liquidity, activity, solvency and profitability. This study aims to describe the financial performance of PT. Garuda Indonesia Tbk. during the period 2017-2021. The results of this study indicate that the analysis of the impact of the Covid-19 pandemic on PT Garuda Indonesia experienced a decrease in the Current Ratio which caused a decrease. Analysis of the Debt to Asset Ratio at PT Garuda Indonesia that the Covid-19 pandemic has the impact of changes that cause increased financial performance. Analysis of the impact of the Covid-19 pandemic on PT Garuda Indonesia has decreased on Return on Investment. Analysis of the impact of the Covid-19 pandemic on PT Garuda Indonesia experienced a decline in Net Profit Margin. Analysis of the impact of the Covid-19 pandemic on PT Garuda Indonesia experienced a decline in Fixed Asset Turnover.
Impact of Covid - 19, Financial Performance
Hak Cipta (c) 2022 Elisabeth Suban, UmmyKalsum, Andi Runis Makkulau (Penulis) https://creativecommons.org/licenses/by/4.0
PENGARUH GAYA KEPEMIMPINAN DAN KREATIVITAS KERJA TERHADAP KINERJA PEGAWAI PADA BANK SULTRA CABANG UTAMA
This study aims to determine and analyze Leadership Style and Work Creativity on Employee Performance at Bank Sultra Main Branch. either simultaneously or partially at the SULTRA Bank company. The population in this study was 314 respondents. A total of 75 employees of Bank SULTRA Main Branch. Based on the predetermined sampling criteria, the company met the requirements as a sample in this study. The data analysis technique used in this research is multiple linear regression model. Data processing was carried out using the SPSS 25 application program. The results of the study indicate that the leadership style and work creativity simultaneously have a significant influence on employee performance. The leadership style variable has a significant influence on employee performance. Work creativity variable has an influence on employee performance.
Leadership Style, Work Creativity and Employee Performance
Hak Cipta (c) 2022 Ayu Septiani, Abd. Azis Muthalib, Muhammad Nuzul Qadri (Penulis) https://creativecommons.org/licenses/by/4.0
ANALISIS PENATAUSAHAAN ASET TETAP DAERAH BERDASARKAN PERMENDAGRI NOMOR 19 TAHUN 2016 PADA BIRO UMUM SEKRETARIAT DAERAH PROVINSI SULAWESI TENGGARA
This research intends to find out and analyze the administration of regional fixed asset according to the Regulation of the Minister of Home Affairs No. 19 of 2016 in the Regional Secretariat General Bureau of South East Sulawesi. It used a qualitative descriptive approach. It also used document observation, interviews, and literature study as data collection techniques. The result indicated that the administration of regional fixed assets in the Regional Secretariat General Bureau of South East Sulawesi in terms of the indicators of bookkeeping, inventory, and reports had followed the management provision stated in the Regulation of the Minister of Home Affairs No. 19 of 2016, in which the General Bureau Chief through Consumer Goods Administrator had regularly conducted registration and recording activities of regional fixed assets in consonance with the goods classification and codification, conducted the inventory of regional fixed assets by inventory team once in five years or every year for fixed assets namely construction in execution, and making semestrial and annual goods realization statements which were routinely reported to Regional Secretary of South East Sulawesi through Head of Asset Section in Office of Management or Regional Revenue, Finance, and Assets (BPKAD) of South East Sulawesi
Administration, Regional Fixed Assets, Regulation of the Minister of Home Affairs No. 19 of 2016
Hak Cipta (c) 2022 Nurul Annisa, Abdul Aziz Muthalib, Nita Hasnita (Penulis) https://creativecommons.org/licenses/by/4.0
ANALISIS PENGETAHUAN E-MONEY TERHADAP MINAT PENGGUNAAN UANG ELEKTRONIK PADA MAHASISWA SEKOLAH TINGGIILMU EKONOMI ENAM ENAM KENDARI
The purpose of the study was to identify and analyze and determine the effect of E-Money on the interest in using electronic money in the Sekolah Tinggi Ilmu Ekonomi Enam-Enam Kendari. The population in this study were students of the Sekolah Tinggi Ilmu Ekonomi Enam-Enam Kendari who were still actively studying, consisting of the 2018 class and the 2019 class, which totaled 901 students. The sample in this study was some students of the Sekolah Tinggi Ilmu Ekonomi Enam-Enam Kendari who are still actively studying, consisting of the 2018 and 2019 batches, totaling 90 students using the Slovin method. The data analysis method used is quantitative descriptive analysis. The analytical tool used is simple Linear Regression. The results of the study state that knowledge of E-Money has a positive and significant effect on interest in using electronic money in students of the Sekolah Tinggi Ilmu Ekonomi Enam-Enam Kendari, meaning that the higher the knowledge of E-Money students, the interest in using it will also increase.
Hak Cipta (c) 2022 Luna Noviantheza Rosari, Muh. Nur, Arifin (Penulis) https://creativecommons.org/licenses/by/4.0
PENGARUH SELERA KONSUMEN DAN DIFERENSIASI PRODUK TERHADAP KEPUTUSAN PEMBELIAN CAT NIPPON PADA TOKO ERA BANGUNAN
This study aims to determine the effect of consumer tastes and product differentiation on purchasing decisions in the Building Era. The population in this study amounted to 96 obtained by accidental sampling technique. The type of data used in this research is quantitative data. Based on the research conducted, the research results show that simultaneously the variables of consumer taste and product differentiation have a positive and significant effect on purchasing decisions. Partially, consumer tastes have a positive effect on purchasing decisions and partially product differentiation has a positive and significant effect on purchasing decisions in the Building Era.
Consumer Taste, Product Differentiation, Purchase Decision
Hak Cipta (c) 2022 Sri Ayu Ningtias, Nofal Supriaddin, La Ode Hamida (Penulis) https://creativecommons.org/licenses/by/4.0
PENERAPAN PRINSIP GOOD CORPORATE GOVERNANCE DALAM PENGELOLAN DANA DESA DI DESA BANTEA BUTON TENGAH
The purpose of this study was to determine the application of good corporate governance principles in managing village funds in Bantea Village, Gu District, Central Buton Regency in 2021. The research method used was qualitative with descriptive qualitative research. The research was conducted because the Village Fund has a big influence on village development and the Village Fund is also prone to abuse. Therefore, it is necessary to apply the principles of good corporate governance. The results of this study indicate that the Bantea Buton Tengah Village Government has implemented the principles of good corporate governance, namely transparency and accountability in planning, implementation and accountability. However, the low quality of the available resources in Bantea Village has delayed the realization of the Bantea Village Fund Budget.
Good Corporate Governance, Village Fund Management
Hak Cipta (c) 2022 Oki Syahnakir, La Utu, Wahyuni Rahmah (Penulis) https://creativecommons.org/licenses/by/4.0
PENGARUH PENDIDIKAN DAN PENGALAMAN KERJA TERHADAP PRESTASI KERJA PEGAWAI SATUAN KERJA PELAKSANAAN JALAN NASIONAL WILAYAH I PADA KEMENTRIAN PEKERJAAN UMUM DANPERUMAHAN RAKYAT PROVINSI SULAWESI TENGGARA
This study aims to determine and analyze the effect of education and work experience on the work performance of the Regional I National Road Implementation Unit at the Ministry of Public Works and Public Housing, Southeast Sulawesi Province. The type of research used in this research is quantitative. The population in this study were all employees of the Regional I National Road Implementation Unit at the Ministry of Public Works and Public Housing of Southeast Sulawesi Province as many as 98 employees using the census method. The types of data used are quantitative and qualitative data, the data sources used are primary and secondary data. The data collection techniques used are observation and questionnaires. The analytical technique used is through multiple linear regression analysis using Microsoft Excel, and SPSS software. Based on the results of the research conducted, it can be concluded that (1) Education and work experience simultaneously have a positive and significant effect on employee work performance; (2) Education has a positive and significant effect on employee performance; and (3) work experience has a positive and significant effect on employee performance.
Education, Work Experience, Work Achievement
Hak Cipta (c) 2022 Muh. Fiqram Alfian, Bakhtiar Abbas, Rince Tambunan (Penulis) https://creativecommons.org/licenses/by/4.0
PENGARUH GAYA KEPEMIMPINAN DAN MOTIVASI KERJA TERHADAP PRODUKTIVITAS KARYAWAN PT. PLN PERSERO ULP BOMBANA
The research objectives are to identify and analyze; (1) The influence of leadership style and work motivation on employee productivity of PT. PLN Persero ULP Bombana; (2) The influence of leadership style on employee productivity; (3) The effect of work motivation on employee productivity. Population is employees of PT. PLN Persero ULP Bombana, totaling 58 people, not including the leadership, in this case is the Manager of PT. PLN Persero ULP Bombana and at the same time used as respondents in this study. The data analysis method used is quantitative descriptive analysis and multiple linear regression.The results of the study stated that; (1) Leadership style and motivation have a positive and significant effect on employee productivity; (2) leadership style has a positive and significant effect on employee productivity; (3) Motivation has a positive and significant effect on employee productivity
Leadership Style, Motivation, Employee Productivity
Hak Cipta (c) 2022 Muh. Dody Almaruf, Bakhtiar Abbas, Indira Yuana (Penulis) https://creativecommons.org/licenses/by/4.0
EVALUASI SISTEM PENGENDALIAN INTERN DALAM PEMBERIAN KREDIT USAHA RAKYAT (KUR) PADA BANK SULTRA
This study aims to determine the internal control system for the provision of People's Business Credit (KUR) at Bank Sultra, as well as to identify the inhibiting and supporting factors in the provision of People's Business Credit (KUR) at Bank Sultra. This study employed descriptive qualitative research. Data collection techniques included interviews and documentation. The results indicate that the internal control system for the provision of People's Business Credit at Bank Sultra can be considered effective in carrying out the company's operations, particularly in the provision of People's Business Credit (KUR), as well as the supporting and inhibiting factors in the provision of People's Business Credit (KUR).
Internal control system, People's Business Credit (KUR)
Hak Cipta (c) 2026 Dian Astuti, Abdul Razak, Rachmawati (Penulis) https://creativecommons.org/licenses/by/4.0
ANALISIS PEMASUKAN DANA PIHAK KETIGA DAN PENYALURAN KREDIT DIMASA COVID-19 PT. BANK TABUNGAN NEGARA CABANG KENDARI
The purpose of this research is to find out and analyze the income of TPF and credit distribution during the Covid-19 period at Bank BTN Kendari Branch. The object of this research is TPF Income and Credit Distribution during the Covid-19 Period at PT. Bank BTN Kendari Branch. The time of the study was carried out from April to June 2021. The results of the study show that: 1) Trends in the development of TPF (third party funds) at PT. The State Savings Bank Kendari Branch has increased from year to year with an average of Rp. 116,090,000,000 with an average growth of 13.46% per year. The development of TPF (third party funds) The development of TPF (third party funds) is due to an increase in demand deposits which each year increases in 2016-2020 and also increases in deposits and savings each year, 2) The trend of development of credit distribution at PT. The State Savings Bank Kendari Branch has increased from year to year with an average of Rp. 249,400,000,000 with an average growth of 14.41 percent per year. Credit distribution at the Kendari Branch of the State Savings Bank has increased due to the increase in DPK income each year. The higher the DPK income, the better or better the distribution of credit.
Third Party Funds and Credit Distribution dan Covid 19
Hak Cipta (c) 2022 Desak Made Ayu Ulfasari, Muh. Nur, Safaruddin (Penulis) https://creativecommons.org/licenses/by/4.0
ANALISIS RASIO EFEKTIVITAS ALOKASI DANA DESA PADA DESA PASIR PUTIH KABUPATEN KONAWE KEPULAUAN
This study aims to determine the Effectiveness Ratio Analysis of Village Fund Allocation in Pasir Putih Village, West Wawonii District, Konawe Islands Regency. The research method used is descriptive quantitative. The data processed is in the form of the Village Fund Allocation of Pasir Putih Subdistrict, West Wawonii District, Konawe Islands Regency for the last 3 (three) years. The selection of descriptive quantitative in this study is based onresearch that wants to analyze financial performance using effectiveness ratios. The results of the research and discussion show that the Effectiveness Ratio of Village Fund Allocations in Pasir Putih Village, West Wawonii District, Konawe Islands Regency from 2018-2020 is in the effective category, because the level of effectiveness is at 90-100%. The level of effectiveness of each year, in 2018 it reached 98%, in 2019 it reached 98%, and in 2020 it reached 100%. The effectiveness of the Village Fund Allocation in Pasir Putih Village is included in the very effective category according to the level of community needs, right on target and effective. This is in accordance with the provisions of the Ministry of Home Affairs, Ministry of Home Affairs Number 690,900,327.
Effectiveness Ratio, Village Fund Allocation
Hak Cipta (c) 2022 https://creativecommons.org/licenses/by/4.0
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK HIBURAN DAN PAJAK HOTEL DALAM MENINGKATKAN PAD KOTA KENDARI
The reaearch of this study was to determine and analyze: 1) The level of effectiveness of the entertainment tax in increasing the local revenue of Kendari City; 2) The level of effectiveness of hotel taxes in increasing the local revenue of Kendari City; 3) Contribution of entertainment tax in increasing local revenue of Kendari City; 4) The contribution of hotel tax in increasing the local revenue of Kendari City. Based on the results of the study, it is known that 1) The effectiveness of Kendari City's entertainment tax revenue for the 2016-2020 budget year the effectiveness of entertainment tax realization has very effective criteria; 2) The effectiveness of Kendari City hotel tax revenue for the 2016-2020 fiscal year has very effective criteria; 3) The Kendari City entertainment tax contribution for the 2016-2020 fiscal year shows that the entertainment tax contribution shows very low criteria. although the contribution of the entertainment tax is considered very low in its contribution, it can still affect Kendari City's Original Regional Revenue; 4) The Kendari City hotel tax contribution for the 2016-2020 fiscal year shows that the entertainment tax contribution shows very low criteria, although the hotel tax contribution is considered very less in its contribution to the Kendari City Regional Original Revenue.
Effectiveness, Contribution, Entertainment Tax, Hotel Tax, Local Tax
Hak Cipta (c) 2022 Nita Irawati, Pasrun Adam, Angelina Yenny Ringan (Penulis) https://creativecommons.org/licenses/by/4.0
PENGARUH KUALITAS LAYANAN DAN KEPUASAN PELANGGAN TERHADAP KEPERCAYAAN PELANGGANPADA PT PLN (PERSERO) ULP WUA-WUA KENDARI
This study aims to determine service quality, customer satisfaction, and customer trust in PT PLN (Persero) ULP Wua Wua kendari. This research is a quantitative research. The data of this study were obtained through a questionnaire questionnaire. Analysis of the data used is Multiple Linear Regression analysis by testing the effect of the variable Quality of Service and Customer Satisfaction on Customer Trust at PT PLN (Persero) ULP Wua Wua kendari. Based on the results of this study, it is known that the test results show that 0.777 or 77.7% of service quality variables can be explained by the two independent variables in this study, namely service quality and customer satisfaction simultaneously while the remaining 22.3% is explained by other variables outside the study. This is the contribution of the independent variables apart from the variables in the study.
Service quality, customer satisfaction, and customer trust
Hak Cipta (c) 2022 Nur Fadilah, Abdul Razak, Rahmatia (Penulis) https://creativecommons.org/licenses/by/4.0
ANALISIS KINERJA KEUANGAN PT. BANK PEMBANGUNAN DAERAH SULAWESI TENGGARA PADA PANDEMI COVID
This research aims to determine and analyze: 1) Financial performance of PT. Southeast Sulawesi Regional Development Bank before and during the Covid 19 pandemic; 2) Differences in the financial performance of PT. Southeast Sulawesi Regional Development Bank before and during the Covid 19 pandemic. The results showed that: 1) The financial performance of PT. The Southeast Sulawesi Regional Development Bank before the Covid 19 pandemic was classified as healthy and during the Covid 19 pandemic it was quite healthy when viewed from the Loan to deposit ratio (LDR) indicator. Very healthy when observed from the Capital Adequacy Ratio (CAR) indicator. Non Performing Loans (NPL) and Return on Assets (ROA). Very healthy when observed from the Capital Adequacy Ratio (CAR) indicator. Non Performing Loans (NPL) and Return on Assets (ROA); 2) There is no significant difference in financial performance before the pandemic and during the Covid 19 pandemic at PT. The Southeast Sulawesi Regional Development Bank reviewed the Loan To Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Non Performing Loans (NPL) and Return On Assets (ROA).
Financial Performance, Loan to Deposit Ratio, Capital Adequacy Ratio Non Performing Loan and Return On Asset
Hak Cipta (c) 2022 Iink Pratiwi, Nofal Supriaddin, Miswar Rohansyah (Penulis) https://creativecommons.org/licenses/by/4.0
PENGARUH LABEL HALAL DAN DIGITAL MARKETING TERHADAP KEPUTUSAN PEMBELIAN PRODUK KOSMETIK WARDAH
This research aims to know the impact of halal labels and digital marketing on purchasing decisions for Wardah cosmetic products in students of the management study program of sekolah tinggi ilmu ekonomi enam enam kendari. This research is quantitative descriptive. The data of this study were obtained through observation, interviews and questionnaires. The data analysis method used is descriptive analysis by processing the data from the questionnaire through SPSS. Based on the results of research on the effect of halal labels and digital marketing on purchasing decisions for Wardah cosmetic products, it can be concluded that it means that the two variables, namely the halal label (XI) and digital marketing (X2) together (simultaneously) have a positive and significant effect on the purchasing decision variable ( Y) in students of the management study program at sekolah tinggi ilmu ekonomi enam enam kendari. Based on the test results on the halal label variable, it partially has a positive and significant effect on the purchasing decision variables in the management study program of sekolah tinggi ilmu ekonomi enam enam kendari and based on the test results on the digital marketing variable, it partially has a positive and significant effect on purchasing decisions for the student of the study program management of sekolah tinggi ilmu ekonomi enam enam kendari.
Halal Label, Digital Marketing, and Purchase Decision
Hak Cipta (c) 2022 Regita Cahyani, David C.E Lisapaly, La Ode Hamida (Penulis) https://creativecommons.org/licenses/by/4.0
ANALISIS STRATEGI PROMOTION MIX DALAM MENINGKATKAN OMZET PENJUALAN RUMAH PADA PT. SHIFA ISTHIN NEISYA KENDARI
Penelitian ini bertujuan untuk Mengetahui dan Menganalisis Strategi Promotion Mix (Advertising, Personal Selling, Sales Promotion, Publicity) dalam meningkatkan omzet penjualan rumah pada PT. Shifa Isthin Neisya Kendari. Penelitian ini dirancang sebagai penelitian kualitatif dengan objek penelitian pada strategi promotion mix dan omzet penjualan yang digunakan oleh PT. Shifa Isthin Neisya Kendari. Teknik analisis data yang digunakan dalam penelitian ini menggunakan metode analisis deskriptif kualitatif dengan menggambarkan sifat dan keadaan subyek penelitian atau menganalisis data dengan data yang terkumpul. Berdasarkan hasil penelitian yang dilakukan dapat disimpulkan bahwa strategi promotion mix (advertising, personal selling, sales promotion dan publisitas) yang digunakan PT. Shifa Isthin Neisya Kendari dapat meningkatkan penjualan. Promosi yang paling efektif digunakan yaitu periklanan yang menggunakan sosial media.
Promotion Mix Strategies and Sales Turnover
Hak Cipta (c) 2022 Andi Runis Makkulau, La Utu, Friska Ayu Pratiwi (Penulis) https://creativecommons.org/licenses/by/4.0
ANALISIS PERBANDINGAN LOAN TO DEPOSIT RATIO BANK KONVENSIONAL DAN FINANCING TO DEPOSIT RATIO BANK SYARIAH DI BURSA EFEK INDONESIA
Penelitian ini bertujuan untuk mengetahui dan menganalisis Perbandingan Loan To Deposit Ratio Bank Konvensional dan Bank Syariah di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah Bank Konvensional dan Bank Syariah di Bursa Efek Indonesia Periode 2017-2019. Sampel penelitian sebanyak 3 (tiga) Bank Konvensional dan 3 (tiga) Bank Syariah di Bursa Efek Indonesia Periode 2017-2019. Penelitian ini menggunakan Uji Deskripsi Komparatif. Hasil penelitian menunjukkan bahwa: (1) Kinerja keuangan Bank Syariah dan Bank Konvensional dilihat dari risiko kredit periode 2017-2019 terdapat perbedaan yang signifikan. (2) Bank Syariah memiliki rata-rata LDR sebesar 77.45% berada di bawah rata-rata berarti mampu lebih baik dari rata-rata industri. (3) Bank Konvensional memiliki rata-rata LDR sebesar 90.38%. berada di atas rata-rata berarti belum mampu lebih baik dari rata-rata industri. Abstract This study aims to identify and analyze the Comparison of Loan To Deposit Ratio of Conventional Banks and Islamic Banks on the Indonesia Stock Exchange. The population in this study are Conventional Banks and Sharia Banks on the Indonesia Stock Exchange for the 2017- 2019 period. The research samples were 3 (three) Conventional Banks and 3 (three) Sharia Banks on the Indonesia Stock Exchange for the 2017-2019 period. This study uses a Comparative Description Test. The results of the study show that: (1) The financial performance of Islamic Banks and Conventional Banks in terms of credit risk for the 2017-2019 period there is a significant difference. (2) Islamic banks have an average LDR of 77.45%, which is below the average, meaning they are able to do better than the industry average. (3) Conventional Banks have an average LDR of 90.38%. being above average means not being able to do better than the industry average
Peran Akuntansi Lingkungan dalam Optimalisasi Green Tax: Sebuah Systematic Literature Review
This study aims to analyze the relationship between Environmental Accounting (EA), Green Tax (GT) policies, and the role of regulatory frameworks in supporting corporate sustainability practices. Using a Systematic Literature Review approach on relevant studies, this research maps how the quality of environmental reporting and measurement serves as a fundamental basis for the effectiveness of environmentally oriented fiscal policies. The findings indicate that EA provides the accurate data required for determining tax rates and designing Green Tax mechanisms, while the effectiveness of GT is strongly influenced by a firm’s ability to manage and utilize environmental information. Additionally, the strength of institutional and regulatory frameworks significantly affects compliance levels and the overall impact of green taxation across countries. The results highlight that EA and GT are mutually reinforcing, with regulatory governance acting as a supporting element that ensures both operate optimally. This study implies that improving EA quality, enhancing regulatory consistency, and strengthening corporate commitment to environmental disclosure are key factors in increasing the effectiveness of sustainability-based fiscal policies.
Hak Cipta (c) 2025 Nasution, Adi Supriyadi, Ade Imam Muttaqien Halim (Penulis) https://creativecommons.org/licenses/by/4.0
PENGARUH PENANGANAN KOMPLAIN DAN SOSIAL BONDING TERHADAP KEPUASAN NASABAH PADA BANK SULTRA CABANG UTAMA KENDARI
Penelitian ini bertujuan untuk menganalisis pengaruh penanganan keluhan dan ikatan sosial terhadap kepuasan nasabah pada Bank Sultra Cabang Utama Kendari. Penelitian ini menggunakan metode kuantitatif dengan analisis regresi linier berganda untuk menguji hubungan antar variabel. Data dikumpulkan melalui survei dengan menggunakan kuesioner yang dibagikan kepada 75 nasabah aktif Bank Sultra Cabang Utama Kendari yang pernah menyampaikan keluhan. Hasil penelitian menunjukkan bahwa penanganan keluhan berpengaruh positif dan signifikan terhadap kepuasan nasabah, yang berarti semakin cepat dan tepat keluhan nasabah ditangani, maka tingkat kepuasan mereka akan semakin tinggi. Selain itu, ikatan sosial juga berpengaruh positif dan signifikan terhadap kepuasan nasabah. Kedekatan emosional dan hubungan sosial yang baik antara karyawan bank dan nasabah dapat meningkatkan kepuasan nasabah. Secara keseluruhan, penelitian ini menunjukkan bahwa penanganan keluhan yang baik dan ikatan sosial yang kuat secara simultan dapat meningkatkan kepuasan nasabah. Implikasi dari temuan ini adalah Bank Sultra perlu lebih meningkatkan kompetensi dalam menangani keluhan dan memperkuat hubungan sosial dengan nasabah untuk mencapai tingkat kepuasan yang lebih tinggi.
Complaint Handling, Social Bonding, Customer Satisfaction
Hak Cipta (c) 2025 Journal of Economic and Business https://creativecommons.org/licenses/by/4.0