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Return : Study of Management, Economic and Bussines

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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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Effect of Production Strategy Performance on Brand Royalty Endrixs Endrianto; Ahmad Zaelani Adnan; Ninin Asmiah; Lia Nurmeliani
Return : Study of Management, Economic and Bussines Vol. 1 No. 4 (2022): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Background: Product strategy is a plan that identifies the goals and objectives of a product and then explains the vision to achieve those goals. This helps to relate the vision of the project with the actual methods used to implement it. Product strategy maps out key benchmarks for creating, marketing, and distributing any concept you plan to sell. Aim: The purpose of this study is to determine the effect of production strategy performance on brand royalty in companies and restaurants. Method: The sample used in this study can be determined using the infinite sample formula, with a 95% confidence level and a 10% error level, the sample used in this study was 100 people as respondents. The sampling technique in this study is non probability sampling with the Purposive Sampling. Findings: They also provide a central plan that people across the business can refer to to guide their efforts and fine-tune their overall business strategy. Business in the food sector is a potential business at this time. Factors that need to be considered in facing competition in the restaurant business include products and prices. If these two factors are getting better and more attractive, it can make customers feel satisfied, if customers feel satisfied, they will be loyal to the restaurant

Effect of Earnings Per Share, Current Ratio And Return On Equity On Share Price In Property And Real Estate Companies Listed On The Indonesia Stock Exchange In 2018-2021 Diah Wuriah Ningsih; Tias Penget Wigati; Isma Krisnanto
Return : Study of Management, Economic and Bussines Vol. 1 No. 4 (2022): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

The purposes of this study are To find out and analyze the effect of Earning Per Share (EPS), Current Ratio (CR), and Return On Equity (ROE) on stock prices in property and real estate companies on the Indonesia Stock Exchange. The technique of collecting research data is through financial data, while the number of samples used is 32 financial data. The sampling technique used a purposive sampling method with a non-random sampling technique. The test instruments used to test the research instruments are the normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, and multiple linear regression test. Hypothesis testing was carried out using a t-test, f-test, and coefficient of determination (R2). The results showed that the earnings per share variable had a significant effect on stock prices in property and real estate companies of 0,938, with a significance of 0.000, and the t-count value of 15,403 was greater than t-table 2.045. The current ratio variable has no effect on stock prices in property and real estate companies of 0,091, with a significance of 0,134, the tcount value of 1,544 is smaller than 2.045. The return on equity variable has a significant and significant effect on stock prices in property and real estate companies of 0,111, with a significance of 0.000, the value of count -2,302 is more significant than 2.045. Earnings per share, current ratio, and return on equity variables have a significant effect on stock prices simultaneously in property and real estate companies with a significance value of 0.000 and a Fount value of 149,030 which is greater than F table 2.95.

The Influence of Work Motivation, Compensation and Organizational Culture On Organizational Commitment Through Job Satisfaction As A Mediating Variable Delaga Nurwisda; Santi Suciningtyas; Susidin Susidin
Return : Study of Management, Economic and Bussines Vol. 1 No. 4 (2022): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Background: Public perception of public services is still influenced by the lack of organizational commitment of government officials. Aim: this research is to analyze the mediating relationship between Work Motivation, Compensation and Organizational Culture through Job Satisfaction and Organizational Commitment Performance: a study of employees in public service agencies. The objective of this research subject is Civil Servant at Disperindagkop Pemalang Regency. The population in this study is 96 employees. Method: This study uses explanatory research for causal relationships between variables through hypothesis testing.sampling techniques with purposive sampling, The data analysis methods used are path analysis and Sobel tests to test indirect influences (mediation effects). Findings: Based on the results of data analysis, several things were concluded, including: there is a significant direct effect of Work Motivation, Compensation and Organizational Culture on Organizational Commitment through Job Satisfaction as a mediating variable. In addition, Job Satisfaction also has a significant effect on employee Organizational Commitment. ly acsept and use application technology to develop their business.

Development And Impact Of Financial Technology (Fintech) On The Islamic Financial Industry Perumda BPR Majalengka Poy Saefullah Zevender; Lathifahturahmah Lathifahturahmah; Lutfi Rohmawati; Tasiman Tasiman; Widayati Widayati
Return : Study of Management, Economic and Bussines Vol. 1 No. 4 (2022): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

The purpose of this study was to examine how the development and impact of Fintech on the Islamic finance industry in Majalengka. The research method used is descriptive qualitative method and combines two types of research, namely field research and library research. Field research by collecting information from the Financial Services Authority (OJK) Majalengka, and from the Islamic Finance industry, namely Perumda BPR Majalengka. Along with the development of technology, the financial industry is also growing with the emergence of Fintech (financial technology). Fintech is one of the innovations in the financial sector that refers to modern technology. The development of Fintech so that Sharia-based Fintech appears and facilitates customers will certainly affect the formal Islamic finance industry such as Islamic Banks, Sharia BPRS, BMTs and other formal Islamic finance industries where transactions in the formal Islamic finance industry still use physical transactions. in transactions and have not made much use of technological advances that are growing. This will make the formal financial industry less effective because it costs more and takes more time. If the Islamic finance industry is not able to innovate and utilize technology, it will be left far behind by the Fintech-based financial industry which is developing very rapidly.

Analysis of the Effect of Asset Growth and Total Asset Turnover (Tattoo) on Return On Asset (Roa) with Capital Structure as an Intervening Variable (Case Study on Kpri Dwija Karya Bantarbolang 2017-2021) Yosi Pupus Indriani; Eli Erfandi; Dian Murdianingsih; Triana Yus Setiani
Return : Study of Management, Economic and Bussines Vol. 1 No. 4 (2022): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

The study entitled “Analysis of the Effect of Current Ratio and Total Asset Turnover (TATO) on Return on Asset (ROA) with Capital Structure as an Intervening Variable (Case study at KPRI Dwija Karya)”. The purpose of this study was to determine and analyze the effect of Asset Growth and Total Asset Turnover on Return on Asset mediated by Capital Structure, either directly or inderectly. The population used in this study is the Financial Statements at KPRI Dwija Karya Period 2017-2021. The sample used in this studywas purposive sampling techniques in the Annual Financial Report. This study uses Multiple Linier Regression Ananlysis with SPSS V.25 Application. The result of the study partially show that the Asset Growth (X1) variable has no significant effect on Return on Asset (Y) with a value (tcount 3,612 < ttable 1,984). the Total Asset Turnover variable (X2) shows a significant effect on Return on Asset (Y) with value (tcount 11,236 > ttable 1,67155), there is no significant effect between Current Ratio (X1) on Return on Asset (y) with Capital Structure (Z) as an intervening variable with a value (tcount -1,8486 < ttable 1,96) there is no significant effect between Total Asset Turnover (X2) on Return on Asset (Y) with Capital Structure (Z) as an intervening variable with a value (tcount 2,3472 > ttable 1,96), Capital Structure (Z) has a significant effect on Return on Asset (Y) with a value (tcount -2,702 > ttable 1,67155)

Analysis Of Potential Development of Fishery By-Product Processing Industry in Lingga Regency, Riau Islands Province Wisman Indra Angkasa; Ida Royanti; Renny Primasari Gustia Putri; Citra Kusumaning Dyah; Dewi Nandyawati
Return : Study of Management, Economic and Bussines Vol. 1 No. 4 (2022): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Background: Lingga Regency has a great potential for marine fishery products that about 96 % of its area is marine waters. However, it has not provided too much income for the region since this great potential has not been fully exploited. At least 1,728 tons of export quality of live and dead fish are sent to Singapore in a year. Unfortunately, the revenue of overall exported fish is received by Batam and Tanjung Pinang city, because it becomes the export access of Lingga fish products. One of the programs is the development of the Fishery Processing Industry to increase the added value of marine by-products by involving community participation Aim: The purpose of the study was to determine the potential for the development of a fishery by-product processing industry Method: Data collection techniques were observation, in-depth interviews and document review. The data analysis consists of the type and capacity of the industry, production time assumptions and utility. Findings: The results showed that Lingga Regency has the potential to develop a fishery by-product industry, especially a fish flour industry with a capacity of 1 ton per day, with a production time of 5.6 days in a week and 51 weeks in a year. The raw materials used for the industry was a waste from fish fillet and minced fish processing industry with both of yield were 35 %. The initial production capacity of this industry was set at 66% and will increase annually with a maximum used capacity of 89%.

Distribution of Zakat, Infak and Sadaqah Funds (ZIS) Amid the Covid-19 Pandemic Case Study of the National Amil Zakat Agency (BAZNAS) Bandung City Latifahturahmah Latifahturahmah; Lutfi Rohmawati; Poy Saefullah Zevender; Tasiman Tasiman; Widayanti Widayanti
Return : Study of Management, Economic and Bussines Vol. 1 No. 4 (2022): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

This research aims to see how far the distribution of zakat, infak and sedekah (ZIS) funds during the covid-19 pandemic at Badan Amil Zakat Nasional (BAZNAS) of Bandung City. This research is study of ZIS review using a case study approach, in this case by looking at and measuring the extent to which zakat, infak and sedekah fund have been distributed by BAZNAS of Bandung City to mustahiq (zakat recipients). This distribution of ZIS during the covid-19 pandemic is certainly different from period before the covid-19 pandemic. This research uses data collection technique, data obtained from BAZNAS of Bandung City as an institution authorized to manage ZIS funds, while secondary data obtained from. libraries, journals, books, etc. All of these data are materials to see how the distribution of ZIS funds during the covid-19 pandemic in Bandung City. The result of the research showed that BAZNAS of Bandung City had distributed ZIS funds during the covid-19 pandemic included: (1) bantuanlangsungtunai; (2) bantuan modal usahamikro; dan (3) bantuanpaketsembako.

Determination Analysis of Indonesian Palm Oil Commodities in the Covid-19 Pandemic Era on Indonesian Per Capita Gdp and Export Tax Revenues Ernesth Cancerio Reynaldo; Wahyu Murti
Return : Study of Management, Economic and Bussines Vol. 2 No. 1 (2023): 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.v2i1.33

Background: The fundamental problem faced in the process of economictransformation in Indonesia is that the GDP growth of the agricultural andplantation sectors is still relatively low and the contribution of tax revenuefrom exports has not been optimal, especially in the midst of the Covid-19pandemic era.Aim: The data is compiled in the form of panel data consisting of 10provinces producing the largest production of palm oil in Indonesia and witha time series of research period 2012-2021. The research model wasformulated as a linear model and analyzed recursively using linearregression using the ordinary least squares method (OLS).Method: This study uses the explanatory method to explain the causalrelationship in Indonesia's GDP growth model per capita and Indonesia'sexport tax revenue through hypothesis testing.Findings: The research findings are that production, selling prices,exchange rates, and exports have a simultaneous effect on Indonesia's GDPper capita and export tax revenues. In part, Indonesia's GDP per capita ismore determined by production, selling prices, and exchange rates.Meanwhile, some export tax revenues are more influenced by production andselling prices

Evaluation Of Revenue Recognition Method Construction Contract PT. Wahana Multitron Nicholas Nicholas; Syaiful Syaiful
Return : Study of Management, Economic and Bussines Vol. 2 No. 1 (2023): 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.v2i1.34

Background: The completed contract method is a method that recognizes the company's revenue and gross profit only when the contract or work is completed. Contract revenue is recognized only to the extent that the costs incurred are expected to be recovered. After all expenses are recognized, profit is recognized. Aim: The purpose of the study was to evaluate the method of recognizing revenue for construction contracts at PT. Wahana Multitron whether the revenue recognition method used was in accordance with accounting standards and to find out when and how revenue from construction services was recognized. The purpose of the study was to evaluate the method of recognizing revenue for construction contracts at PT. Wahana Multitron whether the revenue recognition method used was in accordance with accounting standards and to find out when and how revenue from construction services was recognized. Method: The research was conducted by evaluating the parts related to construction income, project costs, receipt of payment terms according to the construction contract agreement and the completeness of the supporting letters in carrying out the project. Findings:. The results of this study indicate that the company already has advantages such as a clear organizational structure and job description, systematic cost allocation. However, there are still some weaknesses such as errors in when to recognize construction revenue and errors in when to recognize project costs.

To Recognize Indication of Financial Distress and Or Bankruptcy of Five Textile Company for Five Years Period Using Five Financial Distress Models Usmansyah Usmansyah; Pudjiastuty Pudjiastuty
Return : Study of Management, Economic and Bussines Vol. 2 No. 1 (2023): 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.v2i1.35

Background: In a business, risk of profit and loss is an inevitability. Every company have their own ways to mitigate those risk, prepare a proper treatment, and other efforts get the predetermined purpose, that is profit. Serious risk and its consequences can bring company into financial distress, and in the next step can become bankrupt. The Indications of it can be seen from the financial performance of the companies. Aim: To find out whether a company engaged in the textile and textile products sector is in serious financial difficulty which could have implications for bankruptcy, several theories have been developed. This study is to analyze indication of financial distress and its possibility to become bankrupt. The study is using financial data of five textile and textile product companies listed on the Indonesia Stock Exchange for five years of 2017 – 2021, using five models of Analysis of Financial Distress, that are Zmijewski Model, Fulmer Model, Grover Model, Altman Z-Score Model, and Springate Model. Method: This study uses secondary data on the textile companies listed on the Indonesia Stock Exchange. The sample used in this study were five companies. The sample selection uses purposive sampling. This type of research used in this research is quantitative descriptive, namely research on problems in the form of the current facts of a population. Testing research data using data analysis of model financial distress. Findings: This study uses secondary data on the textile companies listed on the Indonesia Stock Exchange. The sample used in this study were five companies. The sample selection uses purposive sampling. This type of research used in this research is quantitative descriptive, namely research on problems in the form of the current facts of a population. Testing research data using data analysis of model financial distress.

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Home Page

OAI Link

Editorial Team

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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

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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