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Return : Study of Management, Economic and Bussines
Published by PT. Publikasiku Academic Solution
ISSN : 29640121     EISSN : 29633699     DOI : 10.57096
Core Subject : Economy,
Economics, Econometrics & Finance
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
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 326 Documents
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Analysis of Regional Tax Management Based On Information System Management of Regional Original Revenue (SIP-PAD) at The Agency Kendari City Regional Revenue (BAPENDA) Andi Basru Wawo; Tasya Rahmadini; Muh. Nur; Bucek Jalu Prasetyo Arjuna
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.v3i6.244

Abstract

This research aims to find out and analyze how regional tax management is based on the Regional Original Income Management Information System (SIP-PAD) at the Kendari City Regional Revenue Agency and the extent to which regional tax management is based on the Regional Original Income Management Information System (SIP-PAD) at the Revenue Agency Kendari City area. This research uses qualitative methods with the data used coming from primary data in the form of interviews and secondary data in the form of documentation. The results of this research show that SIP-PAD based Regional Tax Management at BAPENDA Kendari City has been implemented in accordance with existing policies, namely PP No. 35 Article 59 of 2023 where Regional Governments are required to make Payments and Deposits via an electronic-based system. Which refers to the previous statement, namely Minister of Home Affairs Regulation Number 56 of 2021 concerning Teams for the Acceleration and Expansion of Digitalization in Provincial and Regency/City Regions as well as procedures for Implementing Regional Government Transaction Etronification (E-STPD). This is because the integrated and computerized system allows tighter monitoring of potential tax fraud and abuse.
The Effect of Capital Structure, Tax Planning and Inflation on Tax Avoidance Dinar Ambarita; Hilal Ma’aruf; Ibrahim Ibrahim
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.v3i6.245

Abstract

This research aims to determine and provide empirical studies capital structure, tax planning and inflation on tax avoidance. Capital structure uses the Debt to Equity Ratio measurement, tax planning uses the Tax Retention Tare (TRR) measurement. Inflation uses the consumer price index and tax avoidance uses the cash effective tax rate. This research is a quantitative research with a research population of industrial companies listed on the Indonesia Stock Exchange for the period 2018-2022. The research population for this company was taken using a purposive sampling method to obtain 13 (thirteen) companies, so the sample obtained was 65 (sixty five) companies. The analysis technique uses Panel Data Regression Model Analysis using the statistical management program Eviews 10. The results of the research show that capital structure has an effect on tax avoidance, tax planning has a negative effect on tax avoidance and inflation has a negative effect on tax avoidance. Based on the results of the hypothesis, it shows that the variables of capital structure, tax planning and inflation simultaneously (simultaneously) have an effect on tax avoidance.
A Predictive CRM Analytics Framework For Merchant Retention: Applying RFM Segmentation, Customer Profiling, and Behavioral Analytics In The B2B Payment Gateway Company Stenaldo Abdinegara Kabut; Nila Armelia Windasari
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.v3i6.246

Abstract

The history of payment systems, especially in the digital world, tells an engaging story of technological breakthroughs, economic growth, and shifts in society. The purpose of this study is to find out a Predictive CRM analytics framework for merchant retention: integrating RFM Segmentation, customer profiling, and dynamic insights in the B2B payment gateway company. This research outlines the research methodology, which links the theoretical concepts discussed earlier with the empirical evidence to be analyzed. Result diverse merchant base, spanning enterprises and SMEs across a wide range of industries, presents a unique set of challenges for retention. With over 50,000 merchants active and a complex landscape of transaction patterns and payment preferences, a one-size-fits-all approach is insufficient. A robust, adaptive, and data-driven framework is essential to effectively address these challenges and drive long-term merchant loyalty. The conclusion is This comprehensive analysis of the merchant base through the lens of enriched RFM segmentation, transactional trends, payment preferences, and CLV reveals a dynamic and nuanced landscape.
The Effect of Capital Structure On Company Value with Profitability and Dividend Policy as A Mediating Variable A. A. Ayu Tirtamara; Luh Gede Sri Artini
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.v3i7.247

Abstract

The theory of capital structure with taxes is put forward by stating that the value of a company increases as the total debt increases. The use of debt in the company's capital structure, on the other hand, also incurs costs that can reduce the value of the company, so Modigliani and Miller (1963) the trade-off theory reveals that there is a so-called optimal capital structure. This study aims to test and analyze the influence of capital structure, profitability, and dividend policy on company value, both directly and indirectly. The population of this study is pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the period 2008-2022. The sampling technique used was the purposive sampling technique and samples were obtained from 6 companies with a total of 90 years of observation. This study uses secondary data in the form of annual financial statements of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the 2008-2022 period. The data analysis technique in the study uses the dynamic panel method of the system generalized method of moments (GMM) with the Rstudio application. The results of the analysis provide evidence that capital structure, profitability, and dividend policy have a significant positive effect on the company's value. Capital structure has a significant positive effect on profitability and dividend policy. Capital structure affects the value of the company through profitability as a mediating variable. Capital structure affects the value of the company through dividend policy as a mediating variable. Company management is advised to always maintain an optimal capital structure for the company so that it can increase profitability and dividend distribution so as to increase the company's value. For the next researcher, it is recommended to increase the number of research samples so that the research results can be generalized widely.
Design Transformation of The Industrial Relations Peace : Towards A Prosperous, Harmonious and Fair Work Relations Model In The Karawang Industry Fachmie Fardan Trikora Putra; Neneng Nurlaela Arief
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.v3i7.249

Abstract

The minimum wage is one of the national strategic policies whose regulations are determined by the central government through laws and derivative regulations. The business problem faced by business actors in Karawang is the disruption of business operations due to the freeze that occurred during the minimum wage period at the district level. Even though discovery is a right as an Indonesian citizen, this research aims to initiate an industrial relations peace strategy for companies in Karawang to be able to carry out promotional, preventive, overcoming, and rehabilitative steps. This research focuses on the period 2019–2024 and analyzes the district minimum wage policy, which is accommodated by the Apindo Karawang Regency Leadership Council. The research methods used include literature studies, policy analysis, and interviews with relevant stakeholders such as business leaders, human resources managers, Government and Union Leaders . The results of the analysis highlight significant developments in the industrial relations paradigm in Karawang by identifying factors that influence welfare, harmony, and justice in work relations. The findings of this research provide in-depth insight into the impact of implementing minimum wages on the dynamics of industrial relations in companies in Karawang. This research provides a positive contribution to business as well as a better understanding of the strategies that can be used to achieve prosperous, harmonious, and fair working relationships in an industrial environment. It is hoped that the policy implications resulting from this thesis can provide guidance for stakeholders in developing steps that support the positive development of industrial relations in Karawang.
The Effect of Training and Work Motivation On Employee Performance at Bank Sumsel Babel Ryanza Arief Hidayah; Isnurhadi Isnurhadi; Muhammad Yusuf; Marlina Widiyanti
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.v3i7.251

Abstract

This study was conducted with the aim of determining the influence of training and work motivation on employee performance at Bank Sumsel Babel. The population in this study is all employees at Bank Sumsel Babel in 2023 as many as 3,312 employees. Based on calculations using the Slovin formula, the sample that became respondents in this study was as many as 120 employees of Bank Sumsel Babel. The results of multiple linear regression analysis show that training and work motivation have a positive and significant effect on employee performance. Training, it is hoped that the Bank of South Sumatra Babel in providing training can adjust to what employees need in supporting their work. Work motivation, it is hoped that the boss can motivate his work team to be able to build good relationships and support each other in order to provide work results that are in accordance with the company's expectations.
Financial Performance Analysis And Stock Valuation of PT Kimia Farma Tbk. Wiranti Wiranti; Oktofa Yudha Sudrajad
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.v3i7.254

Abstract

Laparoscopic cholecystectomy is the surgical method of choice for gallbladder removal. Enhanced Recovery After Surgery (ERAS) is a program designed to accelerate patient recovery after surgery by reducing length of stay, pain, and accelerating initial mobilization. This study aims to evaluate the effectiveness of the ERAS nursing program on pain levels, initial mobilization, and length of hospitalization of post-laparoscopic cholecystectomy patients at Pluit Hospital Jakarta. A total of 65 patients undergoing laparoscopic cholecystectomy were sampled, with 40 patients in the ERAS group and 25 patients in the control group. Data were collected using questionnaires and observation sheets, and analyzed using the ANCOVA test. The results showed that the ERAS group had lower numerical scale scores for pain (1.87 vs 5.72, p < 0.001), earlier mobilization (3.45 hours vs 9.12 hours, p < 0.001), and shorter length of stay (27.13 hours vs 74.84 hours, p < 0.001) compared to the control group. The implementation of the ERAS nursing program has proven to be effective in reducing pain levels, accelerating initial mobilization, and reducing the length of stay of patients after laparoscopic cholecystectomy at Pluit Hospital Jakarta. This study supports the use of ERAS protocol to improve the quality of surgical care in Indonesia.
Evaluating The Impact of ESG Integration on The Financial Performance of Pertamina Geothermal Energy: A Sustainable Growth Perspective Tasya Ravida Ayu Padantya; Oktofa Yudha Sudrajad
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.v3i7.255

Abstract

The global energy landscape is undergoing a significant transformation driven by the urgent need to mitigate climate change, increased regulatory pressures, and rising stakeholder expectations. This study aims to explore the impact of ESG integration on the financial performance of Pertamina Geothermal Energy (PGE), a subsidiary of PT Pertamina (Persero), which plays an important role in the energy transition in Indonesia. This study uses secondary data from financial statements, prospectuses, annual reports, and information from the PGE website. In addition, historical data on the stock prices of power generation companies and comparative analysis of the industry are used. The analysis was carried out using the Discounted Cash Flow (DCF) method to calculate the intrinsic value of the company, as well as an assessment of sustainability policies, community engagement programs, and improvement of corporate governance. The results show that ESG integration has a positive impact on PGE's sales growth, profitability, and return on investment. Improved sustainability policies, community engagement programs, and corporate governance contribute significantly to better financial performance. The integration of ESG principles in PGE not only improves financial performance but also shows that sustainability and profitability can go hand in hand. These findings provide valuable insights for the broader energy sector, suggesting that ESG integration can drive positive change and facilitate an era where financial growth and environmental responsibility complement each other.
Principal Leadership Management Henny N. Tambingon; Joulanda A.M. Rawis; Mozes M. Wullur; Jehezkiel Panjaitan; Mendy Juniaty Hatibie; Maximillian Christian Oley
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.v3i7.260

Abstract

This research focuses on the leadership management of the principal of SMP Negeri 1 Sonder. The formulation of the problem in this study is How to Understand School Principals about Leadership Management in Country 1 Sonder. How school principals in Negeri 1 Sonder implement leadership management and how school principals strive to improve leadership management. This study uses a qualitative research method that is qualitative descriptive. Observations, documents and interviews are used as data collection techniques. Based on the formulation of the problem and the results of the field study, several conclusions were drawn, including: The leader, namely the principal, understands that leadership management is a very important thing that helps him in organizing, carrying out and assuming responsibilities as a leader or principal. The principal carries out or implements his leadership by fulfilling his leadership duties even though it has not been maximized and fostering good relationships with teachers, students, and parents. The principal also strives to improve leadership management at SMP Negeri 1 Sonder, so that the principal strives for educational conditions to run well by dividing tasks, creating an organizational structure, controlling all tasks given to teachers, fostering good relationships and communication between the school, the government, parents and the community, as well as approaching teachers and students and trying to be leaders for the progress of the school.
Development of A Sustainable Consumption Model of Corn Plant Through A Circular Economic Approach (Case study of the processing program of corn stalks into alternative fuel to replace coal for CSR SIG Tuban Factory) Luksono Luksono; Susanto Susanto
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.v3i7.261

Abstract

In Tuban, farmers have great potential to manage corn cob waste into alternative fuels, but there is still a lack of experience and awareness of waste management. This research aims to develop an educational model that can increase the utilization of waste. The method used is Design-Based Research (DBR) with a qualitative approach, including problem identification, needs analysis, model development, and model testing through workshops. The survey results show that most farmers have not managed corn cob waste properly. The workshop succeeded in increasing farmers' knowledge about waste management and producing alternative fuel products. The educational model developed is effective in increasing farmers' awareness and skills in waste management. In conclusion, this sustainable consumption education model is effective in increasing the use of corn cob waste as an alternative fuel. For long-term success, it is necessary to pay attention to the aspects of technology, flexibility of participation, and freedom of expression in the Generation Z farming community.

Page 19 of 33 | Total Record : 326

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