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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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Modern Property Marketing Strategy: Combining Conventional and Digital Approaches Meri Linawati Tanuwidjaja
Return : Study of Management, Economic and Bussines Vol. 4 No. 2 (2025): Return: Study of Management, Economic and Business
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v4i2.336

Abstract

Property marketing today requires a more adaptive approach as digital technology develops. Although many companies are starting to combine conventional and digital marketing strategies, there is still a gap in the understanding of how this integration can be done effectively. This study aims to explore the application of a combination of conventional and digital marketing strategies in the property industry and to identify the challenges faced in its implementation. This study uses a qualitative approach by conducting in-depth interviews with 5-10 participants who have more than three years of experience in the property industry. Data is collected to analyze the advantages and disadvantages of each approach. The results showed that conventional marketing, such as brochures and exhibitions, is effective in reaching local audiences and building personal relationships, but has limitations in reaching a wider market. In contrast, digital marketing allows access to a larger audience and efficiency in measuring results. The combination of these two approaches provides competitive advantages, such as increased market reach and lead conversion. The main challenges faced in this integration include the high cost of conventional marketing, the difficulty of maintaining message consistency, and the need for more resources to manage both strategies simultaneously. This study concludes that the integration of conventional and digital marketing can provide a more holistic and effective solution in facing competition in the property industry. By utilizing the strengths of both approaches, property companies can achieve optimal marketing results and increase competitiveness in an increasingly complex market.
Analysis of Differences in Local Government Financial Performance Before and After Expansion on Papua Island Ridha UL Halim; Desy Puspita
Return : Study of Management, Economic and Bussines Vol. 4 No. 2 (2025): Return: Study of Management, Economic and Business
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v4i2.337

Abstract

Regional financial performance is an important indicator in assessing the effectiveness of financial management at the regional level. This study focuses on the comparison of the financial performance of Papua and West Papua Provinces before and after the division. This study aims to determine the differences in regional financial performance using various financial ratios after regional expansion in 2022. This research uses a descriptive qualitative approach with documentation as a data collection technique. The analysis was carried out through a comparison of the ratios of the degree of decentralization, dependence, independence, effectiveness of regional own-source revenue (PAD), and expenditure efficiency. The results showed that there were significant differences in the ratios of the degree of decentralization, dependency, independence, revenue effectiveness, and expenditure efficiency between Papua and West Papua Provinces before and after the division in 2022. The study concludes that pemekaran has affected regional financial performance, with changes in ratios reflecting higher dependence on central funds and decreased financial independence. This suggests the need for efforts to improve regional financial management capacity post-division.
The Impact of Corporate Governance on Firm Value with Corporate Environmental Disclosure as Intervening Variable: Evidence from Indonesia Puteri Kamila
Return : Study of Management, Economic and Bussines Vol. 4 No. 2 (2025): Return: Study of Management, Economic and Business
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v4i2.338

Abstract

The worldwide quest for sustainability necessitates the active involvement of the corporate sector. The challenge for businesses has been to strategically integrate environmental disclosure into their broader corporate governance framework to enhance company value through effective governance and increased environmental transparency. This study investigates the influence of corporate governance on company value, utilizing corporate environmental disclosure as an intermediary variable. We utilize GRI's checklist to obtain an environmental disclosure index and assess firm value by Tobin's Q. This study used a variance-based partial least squares structural equation modeling (PLS-SEM) approach with WarpPLS 5.0 software for data analysis. The findings indicate that more corporate environmental transparency enhances business value. Corporate environmental disclosure was found to mediate the relationship between board size, the frequency of board meetings, and company value. The dimensions of the board and the frequency of board meetings positively correlate with corporate environmental disclosures and company value. In conclusion, the findings are beneficial for regulators, policymakers, and corporate managers to assess the influence of Corporate Governance and Environmental Disclosure regulations on enhancing market expectations and augmenting firm value. This has important implications for the current policy approach prevailing in Indonesia.
The Effect of Capital and Licensing on The Productivity of Msmes with an Innovative and Proactive Mindset as A Mediating Variable: A Study on Msmes in Majalengka Regency Muhammad Khoirul Umam
Return : Study of Management, Economic and Bussines Vol. 4 No. 2 (2025): Return: Study of Management, Economic and Business
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v4i2.339

Abstract

An entrepreneurial mindset influences how effective MSMEs are in facing various business challenges, such as capital and licensing. Apart from that, research on mindset factors in the context of MSMEs in Majalengka can produce new ideas that are more interesting and useful in formulating policies to accelerate the growth of MSMEs. This research analyzes the influence of capital and licensing on the productivity of MSMEs in the Majalengka Regency by considering innovative and proactive mindsets as mediating variables. The quantitative method was implemented by collecting data from 100 MSME samples using a questionnaire. The analysis results show that capital and licensing have a significant direct impact on the productivity of SMEs, with 77.2% of the variation in productivity explained by these two variables. However, an innovative and proactive mindset does not mediate between capital, licensing, and productivity. These findings indicate that to improve productivity, MSMEs must focus on enhancing access to capital and simplifying the licensing process. Support from the government in reducing bureaucracy is also an important factor in the efforts to develop MSMEs in the region.
The Effect of The Archival System on The Effectiveness of Employee Work at The Cirebon Regency Industry and Trade Office Merlinda Intan Fauziah; Gita Prabawati Azzahra
Return : Study of Management, Economic and Bussines Vol. 4 No. 2 (2025): Return: Study of Management, Economic and Business
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v4i2.340

Abstract

A good filing system is an important factor in supporting the smooth running of work and improving the efficiency of employees in government agencies. At the Cirebon Regency Industry and Trade Office, an optimal filing system is still a challenge. This study aims to analyze the effect of the filing system on employee work effectiveness. This study uses a quantitative method with a survey approach. Data was collected through questionnaires distributed to 89 employees from various educational strata at the Industry and Trade Office. The results showed that a good filing system, including efficient storage, management, and retrieval of files, has a positive and significant effect on employee work effectiveness. The filing system score was 3545, which indicates a fairly good category, but not yet optimal. Although the filing system at the Cirebon Regency Industry and Trade Office is quite good, there are still aspects that need improvement, especially in the maintenance and depreciation of archives. This study suggests that further analysis be conducted on other factors that affect work effectiveness and solutions to improve filing facilities.
The Effect of OHS Procedures and Worker Competence on Occupational Safety and Health with Worker Communication as a Mediator at Public Company (PERUM) Jasa Tirta II Prastono Wijayanto
Return : Study of Management, Economic and Bussines Vol. 4 No. 3 (2025): Return: Study of Management, Economic and Business
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v4i3.346

Abstract

Occupational safety and health (OHS) is crucial for ensuring a safe and healthy workplace, reducing work-related accidents, and enhancing productivity. This study aims to analyze the effect of OHS Procedures and Worker Competence on Occupational Safety and Health (OHS) with Worker Communication as a mediator at Public Company (PERUM) Jasa Tirta II. The approach used in this research is quantitative with a survey method, which aims to test hypotheses through numerical data analyzed statistically. The population in this study were all employees at PERUM Jasa Tirta II, with sampling techniques using simple random sampling. The number of samples used was 95 employees, which was determined using the Slovin formula with an error rate of 5%. The results showed that OHS procedures and worker competence had a significant effect on occupational safety and health. In addition, worker communication acts as a mediator that affects the relationship between OHS procedures and worker competence with occupational safety and health. The findings confirm that proper implementation of OHS procedures, improvement of worker competencies, and effective communication between workers can improve work safety in the company. This study makes an important contribution to efforts to improve occupational safety and health through an approach that involves procedures, worker skills and effective communication.
Developing Effective Marketing Strategies for A New MRO Company: A Case Study of Akasa Teknologi Nusantara at Soekarno-Hatta International Airport Mahardhika Rizky Gumarianto
Return : Study of Management, Economic and Bussines Vol. 4 No. 3 (2025): Return: Study of Management, Economic and Business
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v4i3.347

Abstract

The aviation Maintenance, Repair, and Overhaul (MRO) industry is an important pillar in ensuring aircraft safety, operational efficiency, and regulatory compliance. This study aims to analyze the internal and external factors that influence Akasa Teknologi Nusantara in marketing their services in the MRO industry in Indonesia. This study uses data triangulation, integrating qualitative data collected through interviews as primary data, supported by statistical data collected through the Directorate General of Civil Aviation (DGCA) that validates the interview results. A thorough and comprehensive evaluation using strategic marketing formulation through analysis of PESTEL analysis framework, Porter's Five Forces, B2B Value Pyramid, and VRIO analysis to provide a holistic perspective of ATN's competitive landscape as a new entrant in the industry. In addition, STP (Segmentation, Targeting, and Positioning), 7P Marketing Mix, and Five Product Levels analysis to analyze and formulate a market entry strategy for ATN's value proposition. Safety and compliance remain of utmost importance for any aviation-related company, including ATN as an MRO service provider, as airline clients prioritize partners that meet strict aviation safety standards and certification requirements to demonstrate their compliance with regulations. The implementation plan to increase such value can be done through SEO-optimized websites and social media engagement to increase brand and industry awareness, as well as participating in aviation industry exhibitions and conventions to increase brand recognition.
Determinants of Safety Citizenship Behavior: A Case Research of Operation Employees at Kereta Api Indonesia (Persero) Iqbal T. Iskandar; Deden Sutisna M. N.
Return : Study of Management, Economic and Bussines Vol. 4 No. 3 (2025): Return: Study of Management, Economic and Business
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v4i3.348

Abstract

Train accident statistics show that risky behavior continues to occur, both in the form of violations of standard operating procedures and poor safety behavior by Indonesian Railways (KAI) operational staff, which can lead to accidents. Therefore, a more in-depth examination of the variables that influence Safety Citizenship Behavior (SCB) is needed. This research aims to analyze the effect of safety procedures and safety motivation on SCB, with safety leadership as a moderating variable. Data was collected from August to December 2024 using the Partial Least Square (PLS) based Structural Equation Model (SEM) technique in Bandung Operation Area 2. The research sample consisted of 143 randomly selected employees. The results showed that social capital has a significant influence on safety citizenship behavior, while safety motivation does not show a significant influence. However, safety leadership was proven to moderate the influence of safety motivation on SCB, increasing the effectiveness of safety motivation in encouraging this behavior. These findings demonstrate the importance of developing an appropriate safety leadership model to improve safety behavior and reduce dangerous activities in KAI. By understanding the factors that influence SCB, it is hoped that KAI can improve operational safety and employee welfare.
Due Diligence in Financial Aspects for Remedies Postpartum Care Center Saptiangga Sartono; Rhian Indradewa; Unggul Kustiawan; Rian Adi Pamungkas
Return : Study of Management, Economic and Bussines Vol. 4 No. 3 (2025): Return: Study of Management, Economic and Business
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v4i3.349

Abstract

This study evaluates the financial feasibility of the Remedies Postpartum Care Center, which aims to provide holistic health services for postpartum mothers during the critical period of 0-14 days after delivery. The purpose of this study is to assess the feasibility of investment by conducting a financial due diligence analysis, including revenue projections, Return on Investment (ROI), Net Present Value (NPV), and Internal Rate of Return (IRR) calculations. The results showed that the average ROI reached 16.93%, with a positive NPV and a payback period of four years. In addition, the IRR was recorded at 44% in the fifth year, indicating that the project was feasible. The findings also showed that Remedies had no short- or long-term debt, with a current ratio of 2.64 times. The Remedies Postpartum Care Center has good prospects based on the financial analysis conducted. With a solid risk management strategy and significant revenue projections, the project is feasible for implementation. This research provides guidance for investors and entrepreneurs in assessing the feasibility of healthcare projects. The results can be used as a reference for policy development to support postpartum care centers in Indonesia.
The Influence of Green Accounting Implementation and Environmental Performance on Firm Value Sri Daryanti Zen; Amirah Zahra Ariri
Return : Study of Management, Economic and Bussines Vol. 4 No. 3 (2025): Return: Study of Management, Economic and Business
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v4i3.350

Abstract

This research aims to test, analyze and empirically prove the influence of green accounting and environmental performance on company value in basic materials sector companies listed on the Indonesia Stock Exchange in 2021-2023 with a population of 107 companies. The research sample was selected using a purposive sampling technique according to the criteria so that a sample of 20 companies was obtained. This research uses the SPSS version 29 application to test sample data for each variable. This research is causality research with a quantitative approach that uses secondary data collected from annual financial reports and company continuity reports obtained from the official website of the Indonesia Stock Exchange www.idx.co.id and which can be obtained from the respective company websites. The results of the green accounting study measured by the environmental cost ratio have a significant effect on company value. While the environmental performance variable measured by the PROPER rating does not have a significant effect on company value. The novelty in this study is that the green accounting variable is seen from the environmental costs measured using the formula environmental costs / net profit after tax. While previous studies, environmental costs were measured using dummy variables. Then the company value variable was measured using Tobin's Q. However, in this study the company value variable was measured using Price to Book Value (PBV).

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