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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 308 Documents
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The Role of AI in Predicting Consumer Behaviour and Effective Marketing Strategies Nugroho, Dony Ari
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.v4i3.355

Abstract

Artificial Intelligence (AI) has become an important tool in analysing and predicting consumer behaviour. With its big data processing capabilities, AI can assist companies in developing more effective and efficient marketing strategies. This research aims to analyse the role of AI in understanding consumer behaviour patterns and their implications for marketing strategies. The method used in this research is a literature study that includes various journals, industry reports, and case studies. The results show that AI provides significant advantages in increasing sales conversions, optimising marketing costs, and strengthening relationships between companies and customers. However, challenges such as data privacy and algorithm transparency remain major concerns in the application of this technology. Therefore, an ethical and sustainable strategy in adopting AI is required so that the benefits can be optimised without compromising customer trust. This research provides insights for academics and business practitioners in understanding the impact of AI on consumer behaviour and developing more innovative and data-driven marketing strategies.
Analysis of Carbon Trading Potential in Forest Conservation Areas as A Sustainability Strategy in PT Cheil Jedang Indonesia Pasuruan Zanuharsih, Ayuni Sabrina; Affan, Muhammad Wildan
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.v4i3.356

Abstract

Carbon trading is a strategic mechanism to support sustainability in Indonesia by integrating economic, environmental and social considerations. This research explores the potential of carbon trading in the forest conservation area of PT Cheil Jedang Indonesia (CJI) Pasuruan as a sustainability strategy to maximize economic and ecological benefits. This research used a qualitative approach with data collection through observation and documentation. Primary data was obtained from stakeholders, while secondary data included reports, regulations and literature. Analysis was conducted by combining economic valuation and qualitative descriptive analysis. PT CJI Pasuruan demonstrated significant carbon trading potential through two conservation areas, namely Patuguran Mangrove and Puspo area, with an estimated economic value of carbon reaching IDR 4,147,929,778. In addition, the company is committed to reducing greenhouse gas emissions and supporting sustainable forest management practices. The results indicate that carbon trading can contribute to economic, environmental and social sustainability. Despite challenges such as regulatory complexity, this initiative can serve as a model for other companies looking to implement sustainability-based strategies.
E-WOM Orientation Strategy as a Catalytic Dimension in Enhancing Brand Equity of Craftonesia Saputra, Havif Wahyu; Fauzi, Irsal
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.v4i3.361

Abstract

This study aims to analyze the influence of Electronic Word of Mouth (E-WOM), digital marketing strategy, and innovation on the brand equity of Craftonesia, an MSME in Semarang that produces woven crafts from waste paper. The research method used is qualitative with a case study approach, which involves in-depth interviews and observation. The results showed that E-WOM plays a significant role in increasing brand awareness and consumer purchase intention. In addition, a digital marketing strategy that includes Search Engine Optimization (SEO) and Search Engine Marketing (SEM) helps Craftonesia reach a wider audience. The research also identified challenges facing Craftonesia, including limited human resources and digital marketing. The conclusion of this study is that a combination of E-WOM, consistent branding, and effective digital marketing strategies are key to Craftonesia's success in increasing brand equity. The implications of this study recommend Craftonesia to partner with micro-influencers and increase customer engagement through UserGenerated Content (UGC) and collaboration with local communities.
Contemporary Strategy Theory and Practice: A Summary of the Literature Pria, Eka
Return : Study of Management, Economic and Bussines Vol. 4 No. 4 (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.v4i4.358

Abstract

Contemporary strategy continues to evolve along with changes in the global environment, technology, and market dynamics. Modern strategic approaches now involve more than just classic theories such as Resource-Based View (RBV) and Dynamic Capabilities; they include new concepts more adaptive to the disruption of the times. This research uses a descriptive qualitative approach with a literature review method. The literature reviewed included scientific journals, books, and research reports relevant to contemporary strategy theory and practice. From the results of the literature review, eight main contemporary strategy approaches were found: Optimal Distinctiveness, Cultural Entrepreneurship, the role of emotions and ambiguity in organizations, Attention-Based View, business divestment, Strategic Rhythms, and the integration of artificial intelligence (AI) in strategy development. Each approach offers a unique contribution to understanding organizational strategy in an era of complexity and disruption. This research confirms that no single theory of strategy is universally applicable. Contextual incorporation of various contemporary approaches is essential to develop adaptive and competitive strategies. This research also opens up further research opportunities for empirical validation and cross-theoretical integration in strategic practice.
Mapping of Occupation on Operations Management Within The Indonesian Qualification Framework (IQF) to Close The Gap Between Industry Needs and Educational Outcomes Surono, Surono; Saragih, Darwin Raja Unggul
Return : Study of Management, Economic and Bussines Vol. 4 No. 5 (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.v4i5.370

Abstract

The gap between educational outcomes and industry needs in operations management has become increasingly apparent, highlighting a pressing need for alignment to enhance workforce readiness and national competitiveness. This study aims to identify key competencies required in operations management, map them within the framework of the Indonesian Qualification Framework (IQF), and propose recommendations for aligning educational curricula with industry demands. A qualitative research method was employed, involving literature reviews and expert interviews from both academia and industry sectors to gather data on essential skills, knowledge areas, and role progression in operations management. The findings reveal a comprehensive mapping of occupations within operations management, aligned with the IQF, detailing specific competency standards across different qualification levels—from entry-level to executive roles. The research emphasizes the importance of standardized competency frameworks, industry-relevant curriculum development, stakeholder collaboration, and continuous feedback mechanisms to ensure educational programs remain responsive to evolving market needs. By closing the gap between what is taught and what is required, the study contributes to improving graduate employability and the overall effectiveness of the education-to-employment pipeline in Indonesia. The implications of this research are significant for policymakers, educators, and industry stakeholders in fostering a more integrated, agile, and future-ready workforce. Further studies are recommended to conduct sector-specific analysis and longitudinal assessments of the impact of IQF integration on graduate performance and career progression.
Evaluation of Strategic Taxpayer Supervision: A Case Study on KPP Pratama Kuningan Irawan, Ferry Yudi; Yulianti, Yulianti
Return : Study of Management, Economic and Bussines Vol. 4 No. 5 (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.v4i5.371

Abstract

This study evaluates the effectiveness of Strategic Taxpayer supervision at KPP Pratama Kuningan using the McKinsey 7S framework. Tax revenue is a critical source of funding for Indonesia's development; however, low tax compliance rates remain a significant challenge. To address this, KPP Pratama Kuningan has implemented a targeted supervision strategy for Strategic Taxpayers. The study employs a qualitative case study approach, using document analysis and semi-structured interviews with key officials. The research identifies strengths in strategy, structure, shared values, and leadership style but highlights weaknesses in information systems, staff workload, and skills in data analysis. Findings suggest that while internal coordination is strong, improvements in system integration, staff distribution, and training are necessary to enhance supervision efficiency. The study offers practical recommendations for improving tax supervision policies and provides valuable insights for enhancing compliance in tax administration at the local level. The results also suggest avenues for future research, including exploring digital transformation and multi-office comparative studies to refine tax supervision strategies across Indonesia.
The Effect of Workload on Cyberloafing with Burnout As A Mediating Variable in Employees of PT. XYZ Onibala, Trimega Mimika; Suwandana , I Gusti Made
Return : Study of Management, Economic and Bussines Vol. 4 No. 6 (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.v4i6.373

Abstract

The internet and social media are now an essential part of life, with employees considering the internet as a primary need aided by companies providing Wi-Fi facilities and internet-connected electronics to support work. This study aims to analyze the influence of workload on cyberloafing with burnout as a mediating variable in employees. Cyberloafing is a behavior that uses electronic devices during work hours that are not related to work. High work pressure in the company can cause employees to feel burnout, which is emotional exhaustion due to individuals facing workloads. The study is based on the Social Exchange Theory, which explains that the reciprocal relationship between individuals and organizations can influence work behavior. A high workload has the potential to trigger burnout, which is a state of emotional exhaustion due to individuals facing high work pressure, which can ultimately encourage cyberloafing as a stress diversion mechanism. The approach used is a quantitative approach with a survey method through a questionnaire that is distributed to all employees. Data analysis was carried out using the Path Analysis technique with the help of SPSS. The results show that workload has a significant positive effect on burnout, which in turn has a significant positive effect on cyberloafing, and burnout acts as a significant mediating variable between workload and cyberloafing, so that workload is not only directly but also indirectly affected through burnout. The implications of this study are the importance of paying attention to employee workload and trying to reduce burnout factors as well as implementing clear internet usage policies and providing training on internet use ethics and time management, which is expected to contribute to the development of management science, especially in the field of human resource management and organizational behavior.
Carbon Tax in Indonesia as a Fiscal Instrument and Climate Justice in Supporting the Green Economy: A Literature Review Hardini, Permata Brillyana; Haula Rosdiana
Return : Study of Management, Economic and Bussines Vol. 4 No. 6 (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.v4i6.374

Abstract

The carbon tax is a fiscal and environmental policy instrument designed to reduce greenhouse gas (GHG) emissions through a carbon emissions pricing mechanism. This study examines carbon tax policy as both a fiscal tool and an instrument of climate justice in developing countries, focusing on Indonesia. Using a qualitative approach through literature analysis, this research assesses policy dynamics, economic-environmental co-benefits, and implementation challenges of carbon taxation in Indonesia. Findings indicate that carbon taxation significantly accelerates green economy transition by stimulating clean energy investment and augmenting fiscal revenue. However, effectiveness hinges on inclusive policy design, institutional readiness, and compensatory mechanisms for vulnerable populations. In Indonesia, under Undang-Undang Harmonisasi Peraturan Perpajakan (UU HPP) Law No. 7 of 2021, carbon tax implementation faces delays with uncertain deployment by 2025. This study underscores the necessity of integrating carbon taxation with social protection frameworks to mitigate regressive impacts and ensure equitable low-carbon energy transitions.
The Influence of Knowledge Attributes on Interpersonal Distrust in Knowledge Hiding Ivan, Ivan; Tandelilin, Elsye
Return : Study of Management, Economic and Bussines Vol. 4 No. 6 (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.v4i6.376

Abstract

This study aims to test and analyze the influence of the theory of knowledge management, which includes psychological danger, interpersonal distrust, knowledge hiding, knowledge attribute, and compassion training on employees in paper mills. The type of research used is basic research, utilizing four variables and one moderation variable, namely psychological danger, interpersonal distrust, knowledge hiding, knowledge attribute, and compassion training as the moderation variable. This study used primary data by distributing an online questionnaire involving 123 respondents as a sample and was analyzed using the SEM (Structural Equation Modeling) method with SPSS 25 and AMOS Graphics 22.0 software. The results of the study showed that all hypotheses were supported: psychological danger had a significant positive effect on interpersonal distrust; psychological danger had a significant positive effect on knowledge hiding; interpersonal distrust had a significant positive effect on knowledge hiding; compassion training had a significant positive effect on the influence of psychological danger on interpersonal distrust; and knowledge attribute had a significant positive effect on interpersonal distrust.
The Mediating Role of Environmental Performance on Green Intellectual Capital and EMA’s Impact on Corporate Sustainability Sasika, Archita Nuari; Irwansyah, Irwansyah; Ikbal, Muhammad
Return : Study of Management, Economic and Bussines Vol. 4 No. 6 (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.v4i6.377

Abstract

The purpose of this research is to analyze (1) The effect of green intellectual capital and environmental management accounting on environmental performance and corporate sustainability, (2) Environmental performance mediates the effect of green intellectual capital and environmental management accounting to corporate sustainability. The current research utilizes the quantitative research methods with secondary data and also content analysis from the sustainability report and annual report of the company. The target population consist of companies with high esg risk that publish Annual Reports and Sustainability Reports which listed on the Indonesia Stock Exchange in 2019-2024. Data of this research selected trough purposive sampling with panel data regression and obtained 96 observations. The result obtained in this research found that in the high esg risk companies, green intellectual capital has a significant positive impact to environmental performance and corporate sustainability. Environmental performance significantly mediates the effect of green intellectual capital on corporate sustainability. Meanwhile the environmental management accounting couldn’t shows the significant impact on environmental performance and corporate sustainability. In summary, this research supports the resource based view theory and conclude that green intellectual capital can be a good resource to achieve an excellent environmental performance, and lead the companies to corporate sustainability than environmental management accounting that needs to be integrate with other materials source to shows the same impact.

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