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Mahmudin A. Sabilalo
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mahmudinstie66@gmail.com
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+6282188164005
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mahmudinstie66@gmail.com
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Jln. Bunga Kamboja No. 79 Kemaraya, Kota Kendari, Sulawesi Tengggara
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Kota kendari,
Sulawesi tenggara
INDONESIA
Sigma : Journal of Economic and Business
Published by Sekolah Tinggi Ilmu Ekonomi Enam Enam Kendari
ISSN : 25992007     EISSN : 2614140X     DOI : https://doi.org/10.60009
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Journal of Economic and Business dengan ISSN 2614-140X 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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 57 Documents
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ANALISIS DINAMIKA SIKLUS PASAR PENGIRIMAN BERBASIS DATA HISTORIS DI KOTA KENDARI La Ode Baka; Eliyanti Agus Mokodompit
Sigma: Journal of Economic and Business Vol 8 No 1 (2025): Sigma : Journal of Economic and Business
Publisher : STIE ENAM ENAM KENDARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60009/r9yqa991

Abstract

This study aims to analyze the dynamics of the shipping market cycle in Kendari City using historical data to understand the pattern, duration, and factors that influence market fluctuations. This topic is important as the shipping market cycle has a significant impact on the performance of the shipping industry and regional economy, yet empirical studies at the local level are limited. The method used is a quantitative design with time series analysis and Hidden Markov Model (HMM) to identify market regimes and cycle transitions. Data were collected from tariff records and shipment volumes from 2008 to 2023. The results reveal the existence of market cycles with an average duration of 9 years consisting of boom, transition, and bust phases, and show the significant influence of fuel prices and the impact of the COVID-19 pandemic on market dynamics. The findings support business cycle theory and expand the understanding of shipping market volatility in the local context. The research conclusions emphasize the importance of adaptive strategies and risk management to deal with complex market fluctuations and provide a basis for policy making that supports the sustainability of the shipping industry in Kendari. The research also recommends the development of prediction models using real-time data and machine learning techniques for more accurate cycle analysis in the future.
Peran Akuntansi Lingkungan dalam Optimalisasi Green Tax: Sebuah Systematic Literature Review Nasution; Adi Supriyadi; Ade Imam Muttaqien Halim
Sigma: Journal of Economic and Business Vol 8 No 2 (2025): Sigma : Journal of Economic and Business
Publisher : STIE ENAM ENAM KENDARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60009/1zxpa274

Abstract

This study aims to analyze the relationship between Environmental Accounting (EA), GreenTax (GT) policies, and the role of regulatory frameworks in supporting corporate sustainabilitypractices. Using a Systematic Literature Review approach on relevant studies, this researchmaps how the quality of environmental reporting and measurement serves as a fundamentalbasis for the effectiveness of environmentally oriented fiscal policies. The findings indicate thatEA provides the accurate data required for determining tax rates and designing Green Taxmechanisms, while the effectiveness of GT is strongly influenced by a firm’s ability to manageand utilize environmental information. Additionally, the strength of institutional and regulatoryframeworks significantly affects compliance levels and the overall impact of green taxationacross countries. The results highlight that EA and GT are mutually reinforcing, withregulatory governance acting as a supporting element that ensures both operate optimally.This study implies that improving EA quality, enhancing regulatory consistency, andstrengthening corporate commitment to environmental disclosure are key factors in increasingthe effectiveness of sustainability-based fiscal policies.
PENGARUH SOFT SKILL DAN PENGALAMAN MAGANG TERHADAP KESIAPAN KERJA MAHASISWA FEB UHO Muhammad Syarif; Wahyuni Rahma
Sigma: Journal of Economic and Business Vol 8 No 2 (2025): Sigma : Journal of Economic and Business
Publisher : STIE ENAM ENAM KENDARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60009/ebx4z157

Abstract

This study aims to analyze the influence of soft skills and internship experience on the work readinessof students at the Faculty of Economics and Business, Halu Oleo University. This study uses aquantitative method with multiple linear regression analysis to examine the relationship betweenvariables. Data were collected through a survey using a questionnaire distributed to 90 final-yearstudents at the Faculty of Economics and Business, Halu Oleo University who had participated in aninternship program. The results of the study indicate that soft skills have a positive and significanteffect on work readiness, meaning that the higher the level of students' soft skills, the higher theirwork readiness. In addition, internship experience also has a positive and significant effect onstudents' work readiness, meaning that the higher the student's internship experience, the higher theirwork readiness. Simultaneously, both variables, namely soft skills and internship experience,contribute significantly to improving work readiness. These findings confirm that improving soft skillsthrough education and organizational activities, as well as strengthening structured internshipprograms, are key to preparing graduates who are ready to compete in the world of work.
Peran Ukuran Perusahaan Dalam Memoderasi Pengaruh Penerapan Green Accounting Terhadap Profitabilitas Fitriyani; Wulandari Pryangan; Nasution; Burhanuddin; Azwan Hepriansyah
Sigma: Journal of Economic and Business Vol 8 No 2 (2025): Sigma : Journal of Economic and Business
Publisher : STIE ENAM ENAM KENDARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60009/h6n1zp59

Abstract

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.
Pengaruh Inovasi dan Orientasi Kewirausahaan Terhadap Kinerja Usaha yang di Mediasi oleh Perilaku Kewirausahaan Pada UMKM Kota Kendari Rachmat Rialdy Hasan; Hasan Aedy; Rachmi Hariaty Hasan; Reski Auliany Hasan; Dzulfikri Azis Muthalib
Sigma: Journal of Economic and Business Vol 8 No 2 (2025): Sigma : Journal of Economic and Business
Publisher : STIE ENAM ENAM KENDARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60009/ya253660

Abstract

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 therelationship between innovation and business performance. Finally, entrepreneurial behavior also mediates the relationship between entrepreneurial orientation and business performance.
PENGARUH STRATEGI PROMOSI DIGITAL, CITRA MEREK, DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN PADA UMKM SEKTOR MAKANAN DAN MINUMAN DI KOTA KENDARI Dzulfikri Azis Muthalib; Isalman
Sigma: Journal of Economic and Business Vol 8 No 2 (2025): Sigma : Journal of Economic and Business
Publisher : STIE ENAM ENAM KENDARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60009/nrwmw614

Abstract

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.
ANALISIS LINGKUNGAN KERJA TERHADAP MOTIVASI KERJA DAN KINERJA PEGAWAI PADA LEMBAGA PEMBINAAN KHUSUS ANAKKELAS II KENDARI Mahmudin A. Sabilalo; Adwi; Ariska Wulandari
Sigma: Journal of Economic and Business Vol 8 No 2 (2025): Sigma : Journal of Economic and Business
Publisher : STIE ENAM ENAM KENDARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60009/2fx42p15

Abstract

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
PENGARUH SOSIALISASI PERPAJAKAN DAN KUALITAS PELAYANANPERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BUMI DANBANGUNAN KECAMATAN AMONGGEDO KABUPATEN KONAWE Jusbair Baheri; Muh. Nur; Tinas Saputra
Sigma: Journal of Economic and Business Vol 8 No 2 (2025): Sigma : Journal of Economic and Business
Publisher : STIE ENAM ENAM KENDARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60009/t8g2dm21

Abstract

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.
PENGARUH PELATIHAN SOFT SKILLS TERHADAP KUALITAS PEREMPUAN UMKM DI KOTA KENDARI Adwi; Kusman Paluala
Sigma: Journal of Economic and Business Vol 8 No 2 (2025): Sigma : Journal of Economic and Business
Publisher : STIE ENAM ENAM KENDARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60009/0kb4jr36

Abstract

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.
ANALISIS KINERJA PEGAWAI PADA KANTOR DESA LOLIBU KABUPATEN BUTON TENGAH Titien Rahayuningsih; Abd. Azis Muthalib; Kornelia Oba
Sigma: Journal of Economic and Business Vol 8 No 2 (2025): Sigma : Journal of Economic and Business
Publisher : STIE ENAM ENAM KENDARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60009/hv37tr54

Abstract

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. 

Page 4 of 6 | Total Record : 57

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