cover
Contact Name
Abdullah
Contact Email
abdullahkhudori62@gmail.com
Phone
+6283117646123
Journal Mail Official
contact.jurnalreturn@gmail.com
Editorial Address
STAI Kuningan Jalan Raya Susukan, Cipicung, Kuningan, Jawa Barat
Location
Kab. kuningan,
Jawa barat
INDONESIA
Return : Study of Management, Economic and Bussines
ISSN : 29640121     EISSN : 29633699     DOI : 10.57096
Core Subject : Economy,
The Journal RETURN is a double blind peer-reviewed academic journal and open access to social and scientific fields. The journal is published monthly by PT. Publikasiku Academic Solution. The Jurnal RETURN provides a means for sustained discussion of relevant issues that fall within the focus and scopes of the journal which can be examined empirically. The journal publishes research articles covering all aspects of social sciences, ranging from Economic, management and Bussines. Published articles are articles from critical and comprehensive research, studies or scientific studies on important and current issues, or reviews of scientific books
Articles 326 Documents
The Role of Content Marketing Implementation at Social Media Instagram @arswama.media Deandra Hudry Rusfan; Donni Junipriansa
Return : Study of Management, Economic and Bussines Vol. 3 No. 5 (2024): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v3i5.232

Abstract

Arsana Swastika Prima or with the trademark Arswama Media is a company engaged in inde publishing and printing, in the midst of the unsteady publishing and printing business Arswama Media still maintains its business to help inde writers. So far, Arswama Media still relies on interpersonal promotion and without marketing strategies, plans and programs. This study aims to determine the planning and implementation of content management on Arswama Media's Instagram account. This research uses qualitative descriptive method. By the method of taking tricoagulation data collection. With the collection of data, the study produced Instagram content. Making insights from Arswama Media's Instagram account increase.  
The Effect of Tax Planning, Tax Avoidance, and Earnings Management on Firm Value In Food and Beverage Companies Listed on The Indonesia Stock Exchange (IDX) Lala Aulia Syafina; Siti Bilqis Bahirah; Acep Komara
Return : Study of Management, Economic and Bussines Vol. 3 No. 6 (2024): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v3i6.235

Abstract

This study aims to determine the effect of tax planning, tax avoidance, and profit management on company value in food and beverage companies. This research uses quantitative approach method. The object of research in this study is the financial statements of manufacturing companies in the Food & Beverage industry subsector for the 2019-2023 period which are still listed on the IDX in 2023. The sample of this study was 19 companies. This research data collection technique uses documentation techniques. Data processing in this study used the Eviews application version 12. The results of this study are that tax planning has a significant effect on company value, tax avoidance does not affect on company value, profit management does not affect company value. Based on the results of data analysis in this study, tax planning significantly affects company value. Proper tax planning for a company will increase profits, minimize the tax burden to be paid, and attract the attention of investors because it guarantees the company gets maximum profits and pays maximum dividends, can increase company value. Tax avoidance does not affect on the value of the company.  
The Influence of Content Marketing and E-Wom On Social Media On Purchasing Decisions at Kopi Roemah Kesambi Ninik Isropiani Nurohmah; Elsa Nurul Aliana; Soesanty Maulany
Return : Study of Management, Economic and Bussines Vol. 3 No. 6 (2024): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v3i6.236

Abstract

The development of the café business in Indonesia is currently growing rapidly, thus business people must be able to take advantage of the use of social media starting from promoting business on social media such as on Instagram and TikTok applications. Where users can share user experiences on their respective account channels.This study aims to analyze how marketing communication through Content Marketing and Electonic Word Of Mouth on social media is able to influence purchasing decisions at Kopi Roemah Kesambi.This type of research uses a quantitative methodology approach. The population of this study is an unknown number of Roemah Kesambi Coffee consumers. The data source used is primary data from the questionnaire disseminated. Samples were taken using incidental sampling methods using the Corchan Formula and obtained as many as 100 respondents. The data analysis techniques used are Validity, Reliability, Multiple Linear Regression Analysis and structural models measured using adjusted R square and hypothesis tests using SPSS statistical tool version 22. The results showed that Content Marketing had a positive effect on Roemah Kesambi's Coffee Purchase Decision. Elecronic Word Of Mouth has a positive influence on the purchase decision of Roemah Kesambi Coffee. This research can provide in-depth insight into the factors that influence the purchasing decisions of Roemah Kesambi Coffee consumers. These findings can be an important reference for business people and researchers to develop more effective marketing strategies.
Analysis of Regional Tax Management at The Regional Finance and Revenue Management Agency (BPKPD) of Cirebon City Aurora Nurfitriani; Putri Pebriyanti; Dev Anand
Return : Study of Management, Economic and Bussines Vol. 3 No. 7 (2024): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v3i7.237

Abstract

This research uses descriptive methods and qualitative approaches. The purpose of this study is to know, understand, and analyze the practice of the local tax implementation process as well as the obstacles that occur and efforts made in achieving regional tax management targets at the Regional Finance and Revenue Management Agency (BPKPD) of Cirebon City. Data collection techniques are carried out by means of interviews with the field of Regional Revenue Planning, Development and Evaluation (PPEPD). By showing the results that, in practice, BPKPD has been in accordance with the implementation of tax management based on applicable regulations. However, there are still decreases in local taxes including billboard tax, street lighting tax, underground water tax, and PBB-P2. Thus, BPKPD needs to make efforts in optimizing its regional tax management. The efforts made are; Conduct socialization for taxpayers in fulfilling their obligations in paying taxes owed. In addition, conducting a supervision system (tapping box) as an effort to report taxpayers' business turnover. Efforts were made, to fulfill the utilization for the facilities and infrastructure of the City of Cirebon.
The Effect of Intellectual Capital on Stock Return Through Financial Performance Nadia Berliana Safitri; Riska Nisrina; Adisti Wulan Suci; Mada Purwanto Wahyu Nugroho
Return : Study of Management, Economic and Bussines Vol. 3 No. 7 (2024): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v3i7.238

Abstract

In the era of globalization and increasingly fierce competition, companies are required to increase their competitiveness by optimally utilizing the assets they own, one of the assets that is increasingly important for companies is intellectual capital. The purpose of this study is to examine whether intellectual capital affects stock returns through financial performance, which has the aim of knowing the influence of intellectual capital on financial performance, the influence of intellectual capital on stock returns, the effect of stock returns on financial performance, and whether or not financial performance mediates the relationship between intellectual capital and stock returns. A multiple linear regression analysis model with path analysis is an analysis method used in this study that aims to test whether there is a direct or indirect influence between independent, dependent, and intervening variables. Data testing tool using SPPS24 software. The population object in this study is companies listed on the IDX Indexes LQ45 for the 2018-2022 period; with the purposive sampling method, the samples collected are 33 companies with a total of 45 companies' observation data. The results showed that intellectual capital affects financial performance. These results show that the effect of financial performance on stock returns is statistically significant. The indirect influence of the statistical analysis results is greater than the direct influence of intellectual capital on stock returns. Thus, financial performance mediates the influence of intellectual capital on stock returns. This result explains that the company must utilize and maintain intellectual capital, and sound financial performance affects the stock returns received by investors, which later show good company value. Companies must utilize and maintain their intellectual capital because good financial performance, which results from the utilization of intellectual capital, will increase stock returns and reflect good company value in the eyes of investors.  
Marketing Strategy of Pertamina LPG 3 Kg Cucum Sumiati Gas Base to Increase Sales Volume in Ciapus Village, Banjaran District, Bandung Regency Acu Kusnandar
Return : Study of Management, Economic and Bussines Vol. 3 No. 6 (2024): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v3i6.239

Abstract

The 3 Kg LPG business is a type of cooperation business carried out by the government and entrepreneurs intended so that the distribution is right on target because 3 Kg LPG gas is a subsidized gas from the government. One of the distribution channels for marketing 3 Kg LPG gas is through bases in villages. This study is intends to determine how the marketing strategy carried out by the Pertamina LPG 3 kg Cucum Sumiati gas base in Ciapus Village, Banjaran District, Bandung Regency increases sales volume. In this study using a qualitative approach, data collection in this study was carried out by triangulation, namely interviews, direct observation and documentation, Data analysis techniques used in this study were by the stages of data collection, data reduction, data presentation and conclusions. The marketing strategy carried out by the 3 Kg LPG Gas Base Cucum Sumiati has yet to be effective because the sales volume has not been achieved in accordance with the expected target so that to increase its sales volume it must improve and develop its marketing strategy.  
Risk Management of High-Rise Buildings in Coastal Areas: A Bibliometric Review Using Vosviewer Rahmat Hermawan; Andri Irfan Rifai; Mulia Pamadi; Susanty Handayani
Return : Study of Management, Economic and Bussines Vol. 3 No. 6 (2024): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v3i6.240

Abstract

The research aims to provide a comprehensive and quantitative analysis of the existing literature on risk management of high-rise buildings in coastal areas, identify research trends, and evaluate the impact of scientific publications in this field. This research focuses on the importance of risk management in high-rise buildings located in coastal areas, considering the increasing sea levels, extreme weather events, and high population density. This research uses bibliometric analysis, specifically VOSviewer software, to analyze data from 1000 publications with keywords such as Risk Management, Coastal Area, High-rise building, and Environmental Risk from 2000 to 2023. The research involves extensive bibliometric data analysis, including keyword frequency analysis, time trends, and relationships between authors and journals. The research results are expected to provide valuable insights for researchers and practitioners in developing practical and sustainable risk management strategies for high-rise buildings in coastal areas. The conclusion of this study is that the research trend on risk management of high-rise buildings in coastal areas is still an interesting topic around the world and will continue to develop continuously.  
The Influence of Transformational Leadership Style On The Performance of State Civil Apparatus In City Government X Jopinus Saragih
Return : Study of Management, Economic and Bussines Vol. 3 No. 6 (2024): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v3i6.241

Abstract

Leadership plays a crucial role in determining the effectiveness of organizations, including government institutions. State Civil Servants (ASN) within the government are pivotal in administering governmental affairs and delivering public services to citizens. Hence, it is imperative to address the performance of ASN in City Government. This study aims to examine the influence of transformational leadership styles on the performance of state civil servants in City Government X. Employing quantitative research methods, data were collected through surveys utilizing questionnaires and literature reviews. Subsequently, the gathered data underwent analysis via regression tests conducted using the SPSS software. The findings of the research indicate a significant impact of transformational leadership patterns on the performance of ASN. Therefore, leaders within City Government X should adopt dimensions such as ideal influence, intellectual stimulation, individual consideration, and inspirational motivation to enhance the performance of ASN.
Effect of Different Natural Feeds Containing Calcium and Phosphorus on The Growth Rate of Sand Lobster (Panulirus Homarus) In Floating NET Cages Rita Rostika; Dina Amalia Triyani; Kiki Haetami; Pringgo Dwi Noor Yadi Putra
Return : Study of Management, Economic and Bussines Vol. 3 No. 6 (2024): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v3i6.242

Abstract

The purpose of this study is to determine the effect of different natural feeds containing calcium and phosphorus on the growth rate of sand lobster (Panulirus homarus) in floating net cages in Pangandaran Regency. This study used a complete randomized design (RAL) with four treatments and 4 replicates. The treatment given is anchovies (A), shrimp (B), barnacles (C), and golden snails (D) given to sand lobsters for 60 days. The parameters observed in this study included survival, daily growth rate (LPH), feeding efficiency (EPP), specific growth rate based on weight, specific growth rate based on length, and water quality. The results showed that different natural feeds containing calcium and phosphorus showed an increase in all growth parameters. The type of feed that produced the best growth was anchovy feeding with an LPH value of 1.92%, survival of 100%, EPP of 12.65%, specific growth rate based on weight of 116.62 g, specific growth rate based on length of 6.30 cm and water quality range during the study, namely temperature ranging from 27.1 – 29.0 °C, acidity degree (pH) ranging from 7.74 – 8, salinity ranging from 34 – 35 ppt and dissolved oxygen (DO) ranging from 7.05 – 8.70 mg/L.
Study on the Quality of Economic Growth and Its Improvement Strategy in Konawe Islands Regency Muh. Nur; Abd. Azis Muthalib; Bakhtiar Abbas; Mahmudin A. Sabilalo; Asraf Asraf
Return : Study of Management, Economic and Bussines Vol. 3 No. 6 (2024): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v3i6.243

Abstract

This research activity will be carried out as an effort to assist the Konawe Islands Regency government in solving economic problems based on efforts to improve the quality of regional economic growth that can be achieved through strategies to improve the quality of economic growth. Especially in terms of increasing GDP growth which has implications for reducing income distribution inequality, reducing poverty rates, decreasing the unemployment rate and increasing the human development index. The purpose to be achieved in this study is to find out and analyze the quality of economic growth that occurs in Konawe Islands Regency, formulate a strategy to improve the quality of economic growth in Konawe Islands Regency. This study uses quantitative descriptive analysis and SWOT analysis. This research is expected to be able to show that improving the quality of economic growth is a form of government program preparation in order to improve the welfare of the community in Konawe Islands Regency. The results of the study show that: (1). The quality of economic growth that occurs in Konawe Islands Regency is quite quality economic growth, where the increase in the rate of economic growth has a negative direction towards reducing income distribution inequality, decreasing the percentage of population poverty and decreasing the unemployment rate, while the rate of economic growth has a positive direction towards increasing the value of the Human Development Index. (2). The strategy to improve the quality of economic growth in Konawe Islands Regency is to implement the SO (Aggressive Growth) Strategy by increasing the rate of economic growth and improving the regional economic structure by continuing to pursue regional development across sectors by utilizing regional potential with the aim of improving overall community welfare.

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