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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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Coastal Dwellers Challenge Climate Change Through Corporate Social Responsibility Program PERMADANI BUNGUS Viola D. Oceanio; Fakri Fakri; Ridha Djasrizal
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.v4i9.402

Abstract

Climate change poses severe risks to coastal ecosystems and communities, requiring adaptive strategies that combine environmental and socioeconomic dimensions. This article explores how the PERMADANI BUNGUS program is a model of climate change adaptation through on of a Corporate Social Responsibility (CSR) initiative by Pertamina Patra Niaga Integrated Terminal Teluk Kabung. The collaboration with Teluk Buo communities such as Pokdarwis, Pokdakan, and Poklahsar integrates two core strategies to challenge climate change in coastal areas. Along with mangroves as a nature-based climate solution and economic diversification to reduce livelihood vulnerability. Mangroves are vital for climate protection and coastal resilience because of their function as carbon sequesters and coastline stabilizers. Adaptive economic initiatives such as ecotourism, floating fish cages, and fish-processed products provide alternative income for the coastal dwellers. By combining environmental rehabilitation and community empowerment can enhance coastal dwellers' resilience and sustainability in endangered coastal areas. Findings suggest that CSR can be a tool for addressing environmental risks and socioeconomic instability when it engages local communities and environmental awareness.
Does Septic Tank Revitalisation Impact the Triple Burden of Malnutrition in Toddlers? Wenny Arta Simamora; Khoirunurrofik Khoirunurrofik
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.v4i9.404

Abstract

The triple burden of malnutrition (TBM) is the coexistence of overnutrition, undernutrition, and micronutrient deficiencies in a population. TBM leads to future chronic health problems, high healthcare costs, and challenges to sustainable development. One of the factors that contributes to TBM is environmental conditions. The Provincial Government of DKI Jakarta, in an effort to fulfill the community's right to a healthy environment, has been implementing a septic tank revitalization subsidy program from 2020 to 2022. This study aims to investigate the impact of the Septic Tank Revitalization Subsidy program on the Triple Burden of Malnutrition among under-fives in policy-affected households and identify other factors that are important in influencing the reduction in the prevalence of Triple Burden of Malnutrition. Using the Difference-in-Differences method with data on households receiving the Septic Tank Revitalization Subsidy program through the DKI Jakarta Provincial Water Resources Office and the results of the One Stop Family Data Collection survey in two waves of data collection obtained through the DKI Jakarta Provincial Empowerment, Child Protection and Population Control Office, this study concludes that the septic tank revitalization subsidy policy has not significantly influenced the reduction of the Triple Burden of Malnutrition in children under five years old. Other factors that are found to be important and significantly influential are the history of worms, drinking water sources, grandmultipara, and participation of children under five in integrated health service post (posyandu).
Learning Organization Practices in The Development of Public Service Innovation (Case Study of E-Id Card and Birth Certificate Services at The Bantul Regency Population and Civil Registration Office) Purnomo Purnomo; Puguh Prasetya Utomo; Dewi Haryani Susilastuti
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.v4i9.405

Abstract

This research reveals empirical practices of learning organizations in developing service innovations through a case study approach. The study examines learning organization practices implemented by the Population and Civil Registration Office of Bantul Regency, particularly in developing Identity Card (ID) and Birth Certificate services. The Bantul Population and Civil Registration Office prioritizes service convenience and speed aspects in developing ID and Birth Certificate service innovations. The development of ID service innovations at the Bantul Population Office was significantly influenced by substantial public demands for services, while Birth Certificate services did not generate such large demands from the community. The crisis (COVID-19 pandemic) that occurred from 2020 to 2022 impacted ID and Birth Certificate services, making the Population Office more intensively innovate in developing these services. After the crisis ended, innovations developed during the crisis were maintained and continued, with only the application usage aspect in ID services being further developed. The development of service innovations for both IDs and Birth Certificates in normal and crisis situations at the Bantul Population Office demonstrates the role of learning organizational practices. The organization's ability to understand each population service regulation impacts organizational flexibility in providing services, strengthening collaborative spirit both among employees and between teams/groups. Work designed for mutual learning through organizational support provides discussion spaces for employees and opportunities to gain knowledge outside the organizational environment. Improvements in ID and Birth Certificate services are also significantly influenced by employee empowerment through involvement of all employees in decision-making processes.
The Influence of Company Size, Funding Structure, Dividend Payout Ratio, and Profitability on Creative Accounting Behavior in Manufacturing Companies Listed on the IDX in 2020–2024 Fidela Carissa Azaria
Return : Study of Management, Economic and Bussines Vol. 4 No. 10 (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.v4i10.406

Abstract

This study aims to analyze the influence of firm size, capital structure, dividend payout ratio, and profitability on creative accounting behavior in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Creative accounting practices have gained significant attention as they can distort financial reporting, affect transparency, and reduce stakeholders' trust. A quantitative research design was employed, using multiple regression analysis to examine the relationship between these variables and creative accounting. The sample consisted of 30 manufacturing companies, selected through purposive sampling. The findings indicate that firm size and profitability have a significant positive influence on creative accounting behavior, suggesting that larger firms and those with higher profitability are more likely to engage in such practices. Conversely, capital structure and dividend payout ratio did not show significant effects. These results highlight the importance of regulatory oversight in addressing incentives for creative accounting, particularly in larger firms. The study offers theoretical contributions to accounting literature by identifying key determinants of creative accounting and provides practical implications for enhancing corporate governance and financial reporting transparency. It is recommended that regulators and companies adopt stronger governance frameworks to mitigate risks associated with creative accounting, thus fostering greater stakeholder trust.
Strategy for Cultural Transformation in Islamic Boarding Schools: An Integration Model of Islamic Values, Local Wisdom, and Modern Management for Improving Teacher Performance Yamin Kamaludin; Azhar Affandi; Horas Djulius
Return : Study of Management, Economic and Bussines Vol. 4 No. 10 (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.v4i10.408

Abstract

Pesantren (Islamic boarding schools), as crucial educational institutions, face significant challenges in the modern era, where teacher performance is often hampered by a work culture that is not yet optimal. This research aims to formulate and analyze effective strategies for transforming the work culture of pesantren. Using a qualitative exploratory case study method, this research was conducted at Pondok Pesantren Baiturrahman and several other pesantren in Bandung Regency, with data collected through in-depth interviews, Focus Group Discussions (FGDs), observations, and documentation studies. The research results indicate that the suboptimal work culture and teacher performance stem from systemic weaknesses in six areas: management, human resources (HR), processes, policies, technology utilization, and the culture itself. As a solution, this research proposes a transformation strategy centered on the concepts of “BAROKAH Management” (blessing management), “DIGEMARI Personality” (liked personality), and the application of local wisdom “7U & 4K.” The main contribution of this research is the formulation of the “3 in One Work Culture” model, a new framework that integrates noble Islamic values, modern professional management standards, and Sundanese local wisdom. This model offers a holistic and contextual strategic guide for pesantren to build a superior work culture to achieve sustainable improvement in teacher performance.
Implementation of Good Corporate Governance, Risk Management, and Financial Digitalization on Bank Performance and Their Impact on Firm Value Aminudin Aminudin; Hari Gursida; Yohanes Indrayono
Return : Study of Management, Economic and Bussines Vol. 4 No. 10 (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.v4i10.410

Abstract

This study aims to analyze the influence of Good Corporate Governance (GCG), risk management, and financial digitalization on bank performance and their impact on company value. This research fills a literature gap by simultaneously analyzing the relationship among these three strategic factors and their combined effect on banking performance and company value, specifically within the context of the Indonesian banking industry confronting OJK regulatory dynamics, digital competition, and global market pressures. The study employs a quantitative approach using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The data are sourced from the annual and sustainability reports of KBMI 3 and KBMI 4 banks over specific periods, utilizing financial performance indicators and company value measures. The study’s results show that (1) GCG does not affect bank performance but has a positive effect on company value; (2) risk management negatively affects bank performance but does not influence company value; (3) financial digitalization positively affects bank performance but does not influence company value; (4) bank performance itself does not affect company value; and (5) mediation testing indicates that bank performance does not mediate the influence of GCG, risk management, or financial digitalization on company value, although the direction of relationships shows varying positive and negative effects. These findings, aligned with previous literature, demonstrate that the influence of GCG, risk management, and digitalization on corporate performance and value is contextual, shaped by the specific indicators applied and the mechanisms examined.
Digitalization of Government and Public Trust: A Case Study of E-KTP and Data Governance in Indonesia Wahyu Eko Saputro
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.v4i5.411

Abstract

Digital transformation in governance is a key strategy in improving the efficiency and transparency of public bureaucracy. However, in Indonesia, the implementation of digital services such as e-KTP is still faced with challenges related to public trust, especially in terms of data protection and service transparency. This study aims to analyze the influence of data governance quality on the level of public trust in government digital services. The method used is a mixed-method approach with a sequential explanatory strategy. Data was collected through an online survey of 300 respondents from three provinces, as well as in-depth interviews with 12 key informants consisting of officials, academics, and users of e-KTP services. The data were analyzed using linear regression and thematic analysis. The results of the study show that the protection of personal data is the most significant variable in forming public trust, followed by transparency and accessibility of services. The fluctuations in public trust in the past five years indicate that the success of digitalization depends heavily on strengthening data governance and not just modernizing technology. The research recommends the establishment of independent supervisory bodies for data protection, public involvement in digital policy evaluations, and the integration of digital literacy as part of national programs. Thus, government digitalization can develop in an inclusive, transparent, and sustainable manner.
Ecofeminism and Digital Environmental Activism: A Case Study of Climate Campaigns in Southeast Asia Irfan Azis
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.v4i5.412

Abstract

Climate change is becoming an increasingly urgent global issue, especially in the Southeast Asian region that is vulnerable to ecological disasters. In this context, ecofeminism offers a critical framework for understanding the relationship between domination of women and environmental exploitation. This study aims to analyze how ecofeminism values are represented in digital climate campaigns in Southeast Asia, as well as assess their impact on public awareness and environmental policies. This research uses a qualitative approach with a critical-feminist paradigm through comparative case studies in Indonesia, Thailand, and Vietnam. Data were obtained through analysis of digital content on social media (Instagram, Twitter/X, Facebook), in-depth interviews with women activists, and analysis of policy documents and academic literature. The analysis was carried out using a critical discourse analysis (AWK) approach to examine the construction of the narrative of ecofeminism in the digital space. The results show that ecofeminism-based digital campaigns, such as #Ibukudiatplastik and #ClimateStrikeSEA, have succeeded in increasing public awareness of the interconnectedness of gender and the environment, with the highest achievement in Indonesia, followed by Thailand and Vietnam. However, direct influence on policy is still limited, so digital activism is more effective in building collective awareness and strengthening women's political capacity than creating concrete regulatory changes. This study recommends the need to integrate digital strategies with formal policy advocacy, strengthening transnational networks of women activists, and improving people's digital-ecological literacy. Thus, digital ecofeminism can serve not only as an arena for discourse, but also as a transformative instrument in the struggle for ecological justice in Southeast Asia.
Virtual Social Movements and Gen-Z Activism: A Study of the #TolakOmnibusLaw Movement in the Digital Space Ginna Novarianti Dwi Putri Pramesti
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.v4i5.413

Abstract

The rise of digital platforms has reshaped political participation, particularly among Generation Z (Gen-Z). In Indonesia, the #TolakOmnibusLaw movement represents a significant shift in youth activism, leveraging digital spaces to challenge the government's controversial policy. This research aims to analyze the role of Gen-Z in shaping digital activism through the #TolakOmnibusLaw protest, using digital ethnography and social network analysis (SNA) to explore how social media facilitated online political mobilization. The study employs digital ethnography to examine the cultural practices of Gen-Z activists, focusing on their use of memes, TikTok videos, and online discourse. Social network analysis is utilized to trace the spread of the protest across digital platforms, identifying key nodes and influential actors. Findings suggest that digital platforms, particularly Twitter and TikTok, were essential in amplifying the protest, with fandom groups and influencers playing a central role in spreading the message. Despite challenges related to the effectiveness of digital activism, the research indicates that Gen-Z’s participation in the #TolakOmnibusLaw protest led to significant political discourse and youth engagement in Indonesia’s democracy. The study recommends further exploration of hybrid activism, combining digital engagement with offline participation, as a crucial avenue for enhancing youth political involvement in the future.
The Metaphysics of Virtual Space: A Phenomenological Study of Subjectivity and Self-Existence in a Mixed Reality Environment Satrio Rafli Firmansah
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.v4i4.414

Abstract

The development of mixed reality technology has given birth to virtual spaces that not only serve as a medium of interaction, but also as an arena for the formation of human existence and subjectivity. This article aims to explore the existential experiences of individuals in virtual spaces through a phenomenological approach. The study was conducted qualitatively on five participants who actively used VR/AR technology, with in-depth interview techniques and participatory observation. The results show that virtual spaces create experiences of self-transcendence, redefinition of the physical body, and fluid identity narratives. These findings indicate that virtual space is a new ontological field that shapes the meaning of human existence beyond the boundaries of the physical world. The practical implications lie in the importance of developing digital technologies that are more reflective and humanistic. This research also opens up space for the development of existence theories in the digital context and enriches interdisciplinary studies between philosophy and technology.

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