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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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Analysis of the Effect of Exchange Rates, Inflation, Interest Rates, and Gross Domestic Product on the Balance of Trade in Indonesia Subiyanto, Raihan Febri; Parianom, Raden
Return : Study of Management, Economic and Bussines Vol. 4 No. 8 (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.v4i8.392

Abstract

The swift growth of economic relations between nations has led to greater participation in expanding trade flows, thereby fostering increased capital exchange among the countries involved. This study aims to analyze the effect of exchange rates, inflation, interest rates, and gross domestic product on Indonesia's trade balance from January 2014 to December 2023. The data used in this study are secondary data with monthly periods obtained from Badan Pusat Statistik (BPS), Bank Indonesia (BI), and the Ministry of Trade. The analysis method employed is the Error Correction Model (ECM), aimed at examining the short-term and long-term effects of the variables studied. The results indicate that, in the short term, the variables of exchange rate, inflation, interest rates, and gross domestic product have no significant effect on the trade balance. However, in the long term, the variables of inflation, interest rates, and gross domestic product have a significant effect on the trade balance, while the exchange rate variable has no significant effect on the trade balance in the long term.
The Mediating Role of Employee Happiness in Digital Technology Adoption and its Impact on Performance and Work Culture in Coal Mining XYZ Company Herutomo, Sigit; Ginting, Henndy
Return : Study of Management, Economic and Bussines Vol. 4 No. 8 (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.v4i8.393

Abstract

Grounded in four interconnected constructs (employee happiness, digital technology adoption, employee performance, and work culture), this study examines how psychological factors influence technology adoption in high-risk, labor-intensive industries like coal mining. Addressing a gap in literature, it explores how digital tools affect employee performance amidst physical demands and job stress. Using Partial Least Squares Structural Equation Modeling (PLS-SEM) to analyze data from 124 frontline employees at PT XYZ, four hypotheses were tested: (1) digital technology adoption positively impacts employee happiness; (2) happiness mediates the relationship between digital technology and performance; (3) happiness mediates the relationship between digital technology and work culture; and (4) work culture moderates the happiness-performance link. Results show digital tools significantly boost employee happiness (B = 0.612, p < 0.001), which improves performance (B = 0.317, p = 0.001) and fosters a positive work culture (B = 0.491, p < 0.001). The moderating effect of work culture was not significant (B = 0.102, p = 0.212), indicating cultural rigidity in traditional industrial settings. This research extends models like the Technology Acceptance Model (TAM) by integrating emotional outcomes, demonstrating that digital tools reduce stress and enhance motivation beyond efficiency. Practically, it recommends three interventions: a Digital-Engagement Dashboard, cross-functional Innovation Labs, and leadership training to build digital empathy. These align technology with employee well-being. Future research should validate this framework across industries and time. By positioning happiness as a mediator, the study offers insights bridging organizational psychology and digital transformation in high-risk sectors.
The Influence of Tourist Motivation on Revisit Intention through the Mediating Role of Destination Image: An Empirical Study of Inner Baduy Tribe Tourism Tarsisty, Regina Caeli Cahaya; Pardede, Ratlan
Return : Study of Management, Economic and Bussines Vol. 4 No. 8 (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.v4i8.395

Abstract

This study examines the influence of tourist motivation on revisit intention, with destination image as a mediating variable, in the context of a cultural destination with limited digital connectivity (Inner Baduy). Grounded in the Cognitive–Affective–Conative (CAC) framework, tourist motivation represents the cognitive domain, destination image the affective domain, and revisit intention the conative domain. A quantitative survey was conducted with 440 domestic visitors using purposive sampling, and data were analyzed using PLS-SEM. The findings reveal that destination image plays a crucial role in shaping revisit intention, while tourist motivation alone does not directly encourage repeat visits. Instead, the effect of motivation is channeled through the formation of a positive destination image, which significantly enhances the likelihood of returning. These results highlight the importance for destination managers to focus on managing visitor expectations and delivering emotionally engaging experiences that strengthen the destination’s image, thereby fostering long-term loyalty.
Financial Statement Fraud: Determinant of Hexagon Fraud Theory with Audit Committee as a Moderating Variable Safriliana, Retna; Ramadhan , Yossy Kautsar
Return : Study of Management, Economic and Bussines Vol. 4 No. 8 (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.v4i8.396

Abstract

This study aims to determine the potential for financial statement fraud using fraud hexagon theory analysis. Fraud hexagon is a concept that explains the factors that cause someone to commit fraud, namely pressure, capability, collusion, opportunity, rationalization, and arrogance. In this study, the pressure factor is proxied using financial stability. The capability factor is proxied using change of director. The collusion factor is proxied using state owned enterprises. The opportunity factor is proxied using the nature of industry. The rationalization factor is proxied using change in auditor. Finally, the arrogance factor is proxied using the frequency number of CEO's pictures. And adding the audit committee as a moderating variable. This study uses the F-Score Model to see the potential for financial statement fraud. The sample selection in this study used the purposive sampling method, with the sample criteria being infrastructure companies listed on the Indonesia Stock Exchange in 2021-2023. Based on these criteria, a sample of 69 companies was obtained during the three-year financial reporting period. This research was conducted using quantitative methods, the analysis techniques used were logistic regression analysis and hypothesis testing using the T test, as well as the coefficient of determination test. The results of this study indicate that the rationalization variable with the proxy change in auditor has proven to have a significant positive effect in detecting potential financial statement fraud. While the pressure variable proxied by financial stability; capability variable proxied by change of director; collusion variable; opportunity variable and arrogance variable have no effect in detecting potential financial statement fraud. Meanwhile, the audit committee is able to moderate the effect of collusion with the proxy state owned enterprises on the potential for financial statement fraud.
Basic Concepts of Strategic Management in The Public Sector: A Theoretical Study and its Relevance in Governance in Indonesia Star, Yurisman; Pradana, Aldi; Khasanah, Annisa Nur; Anjani, Ayu Yulian; Sutrisno, David
Return : Study of Management, Economic and Bussines Vol. 4 No. 8 (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.v4i8.398

Abstract

This paper discusses the basic concept of strategic management in the public sector and its relevance in the context of Indonesian governance. Using a descriptive-qualitative approach, the article outlines the main stages of strategic management—strategy formulation, implementation, and evaluation—and compares them with practices in the private sector. Furthermore, it explores the implications of applying this concept in public policy and government strategic planning, as well as the practical challenges and solutions encountered in the field. This study is expected to provide both conceptual and practical contributions to the development of more effective and accountable public governance.
The Influence of Salary Satisfaction, Workload, and Career Development on Turnover Intention Mediated by Burnout (An Empirical Study on Employees of PT Zando Anugerah Nusantara Digital) Fauzy Rifai, Achmad
Return : Study of Management, Economic and Bussines Vol. 4 No. 8 (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.v4i8.399

Abstract

This study aims to analyze the effect of salary satisfaction, workload, and career development on turnover intention with burnout as a mediating variable among employees of PT Zando Anugerah Nusantara Digital. The background of this research is the high level of turnover intention, which has the potential to disrupt operational stability and organizational performance. The research employed a quantitative method with the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach. The population consisted of all employees of PT Zando Anugerah Nusantara Digital, with a sample of 112 respondents determined using Slovin’s formula. Data were collected through a questionnaire and processed using SmartPLS software. The measurement model (outer model) was assessed through convergent validity, discriminant validity, and composite reliability, while the structural model (inner model) was evaluated using path coefficient analysis, t-statistic, and p-value. The results showed that salary satisfaction and workload had a significant effect on burnout, while career development had no significant effect on burnout. Burnout was found to have a significant effect on turnover intention. Furthermore, salary satisfaction and workload significantly affected turnover intention through burnout, whereas career development had no significant effect on turnover intention through burnout. The conclusion of this study is that burnout plays an important role as a mediator in the relationship between salary satisfaction and workload toward turnover intention. Therefore, companies need to enhance salary satisfaction and effectively manage workload to reduce burnout levels and minimize employees’ intention to leave the organization.
Construction Management Analysis in Shop House Building Construction Project Using Ms. Project (Case Study: Techno Park Mundu Building) Nurrasyid, Husein Abdul; Sugiarto, Sahlan; Hidayat, Asep Rian; Firmanto, Arief
Return : Study of Management, Economic and Bussines Vol. 4 No. 9 (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.v4i9.369

Abstract

This study examines the construction management of the Royal Techno Park Mundu Cirebon project using Microsoft Project software. The background of this research arises from the increasing complexity of construction projects in Indonesia, which demand effective project management to control time, cost, and resources. The research employs a mixed-methods approach, combining quantitative and qualitative methods through literature reviews, field surveys, and secondary data from relevant agencies. Analysis is carried out using scheduling techniques such as Bar chart, S-Curve, and Critical Path Method (CPM) to optimize resource allocation and accurately monitor project progress. The findings indicate that utilizing Microsoft Project enhances planning accuracy and project control, thereby minimizing the risk of delays and cost overruns. Moreover, a comprehensive needs analysis regarding materials, labour, equipment, and costs proves crucial for successful project execution. This study also emphasizes the importance of integrating information technology into planning and implementation processes, which facilitates real-time monitoring and responsive decision-making. Thus, structured construction management and periodic evaluations are key to achieving optimal and efficient construction outcomes. These findings are expected to serve as a reference for practitioners and academics in developing construction management strategies in the digital era.
Factors Influencing Consumer Purchase Intention Towards Beauty Products in Indonesia Ayu Dewi Komala Kartika, Ida; Prasetio, Adhi
Return : Study of Management, Economic and Bussines Vol. 4 No. 9 (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.v4i9.397

Abstract

This study employs a quantitative approach with purposive sampling of 100 Indonesian skincare users. Data were collected using questionnaires measuring variables including Celebrity Influencers’ Credibility and Attractiveness, Online Customer Reviews, Consumer Attitude, Brand Loyalty, Brand Awareness, e-WOM, Social Media Influencer, Perceived Quality, and Purchase Intention. Analysis was conducted using Structural Equation Modeling with the Partial Least Squares (PLS) method, suitable for smaller samples and complex variable relationships. Findings reveal that celebrity influencers’ credibility and attractiveness significantly enhance consumer attitudes toward promoted brands. Positive online customer reviews further strengthen these attitudes. Favorable consumer attitudes significantly boost brand loyalty, brand awareness, and e-WOM, which indirectly raise purchase intention. Consumer attitude also directly influences purchase intention, showing that positive perceptions encourage buying behavior. Additionally, the presence of social media influencers and perceived product quality significantly affect purchase intention, highlighting the role of external endorsements and quality perception in shaping purchasing decisions. These results underscore the strategic importance of leveraging credible influencers, fostering positive consumer attitudes, and maintaining product quality to drive purchase intentions in the competitive beauty industry.
Evaluation Of The Implementation Of An Integrated Esg Strategy In Support Of Achieving Gold Proper In 2024: A Case Study Of The Implementation By PT. Adaro Energy Indonesia Okta, Dika Fuji; Meiden, Carmel
Return : Study of Management, Economic and Bussines Vol. 4 No. 9 (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.v4i9.400

Abstract

Abstract: PT. Adaro Energy Indonesia Tbk. has officially changed its name to PT. Alamtri Resource Indonesia Tbk., one of the largest coal mining companies in Indonesia, demonstrating its strong commitment to sustainable business practices in the coal sector. The name change is not merely about rebranding but also reflects the company's expanded role in environmental, social, and governance (ESG) aspects, which are now fully integrated into its operational strategy. PT. Adaro Energy Indonesia Tbk. has demonstrated its success by receiving the PROPER Gold Award from the Ministry of Environment and Forestry (KLHK) consecutively from 2020 to 2024, which serves as tangible evidence that the company not only complies with environmental regulations but also implements practices that exceed previously established standards (beyond compliance). This study uses a mixed-method approach that combines quantitative and qualitative methods to explore the implementation of ESG at PT. Adaro Energy Indonesia Tbk. The result of this research is PT. Adaro Energy Indonesia Tbk in its process of achieving the PROPER Gold award from 2020 to 2024, where it is known that the award is given by the Ministry of Environment and Forestry (KLHK) to recognize companies for their performance evaluations, which include environmental management that not only complies with existing regulations but also encourages companies to continue innovating in environmental and social aspects. Thus, ESG is not only a compliance instrument, but has been internalized as a strategic framework and value in building the company's reputation and legitimacy amid the dynamics of ongoing demands..
Feasibility Study on The Implementation of Public-Private Partnership: Energy Conservation Based on Value for Money and Project Risk Patra, Oviyan; Ilyas, Farizha Fadhilla; Suryana, Hendy
Return : Study of Management, Economic and Bussines Vol. 4 No. 9 (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.v4i9.401

Abstract

This study evaluates the feasibility of implementing Public-Private Partnership (PPP) schemes in the energy conservation sector, specifically for street lighting infrastructure in West Lombok Regency. The research employs Value for Money (VfM) analysis and comprehensive project risk assessment to determine investment viability. Using quantitative methodology, the study analyzes technical specifications, financial projections, and risk allocation strategies for 12,915 street lighting points across 10 sub-districts. Financial feasibility indicators show positive Net Present Value (NPV) of Rp 12.66 billion, Internal Rate of Return (IRR) of 15.81%, and payback period of 4.76 years. The Weighted Average Cost of Capital (WACC) is calculated at 9.34%. Risk analysis identifies 24 critical risks categorized across planning, construction, and operational phases, with appropriate mitigation strategies. The study concludes that PPP implementation for street lighting in West Lombok Regency is technically and financially feasible, offering energy efficiency improvements of up to 60% compared to conventional systems while ensuring sustainable public service delivery through availability payment mechanisms.

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