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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 Effect of Work Ethics and Work Environment on Employee Performance At The Jakarta Primary Tax Service Gambir Tiga Azhari, Munir; Madiistriyatno, Harries; Naibaho, Sukar
Return : Study of Management, Economic and Bussines Vol. 2 No. 3 (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.v2i03.85

Abstract

This research is quantitative, descriptive, and associative type. The population in this study was 70 employees at the Gambir Tiga Jakarta Primary Tax Service Office. The sampling technique in this study is total sampling. With the total sampling technique, a sample of 70 employees was taken at the Gambir Tiga Jakarta Primary Tax Service Office as respondents in this study. The results of this study indicate that: 1) There is an influence of work ethic on employee performance, as evidenced by the count for the X1 variable (Work Ethic) of 13,491, while the value of the t table for n = 70 is 1,994. So t arithmetic> table or  13,491> 1,994, it can be concluded that the  Work  Ethic variable influences partially the Job Performance of Employees. The coefficient regression value of the. The work ethic variable (X1) to the Employee Job Performance variable (Y) is 0.405. This means that if the Work Ethics variable (X1) rises by 1 unit it will increase the. Employee Job Performance (Y) variable by 0.405, assuming the Work Ethics variable (X1) is considered constant. 2) There is an influence of the work environment on employee work performance, as evidenced by the count for the X2 variable (Work Environment) of 16,862, while the value of the table for n = 70 is 1,994. So tcount>table or 16,862>1,994, it can be concluded that partial  Work  Environment variables affect Employee Work Performance. The value of the regression coefficient of the Work Environment variable (X2) to the Employee Job Performance variable (Y) is 0.605. This means that if the Work Environment variable (X2) increases by 1 unit, it will increase the Employee Job Performance (Y) variable by 0.605, assuming the Work Environment variable (X2) is considered constant. 3) There is an influence of work ethic and work environment together on employee work performance, as evidenced by the ANOVA or Ftest or Fcount test in the value of 302,319 which is greater than Ftable of 2.74 with a significant level of 0,000 because 0,000 <0.05, so it can be said that the Work Ethics variable (X1) and Work Environment variable (X2) together influence the Employee Performance variable (Y). While the Adjusted R. Square value of 0.900. This shows that 90% of the work ethic and work environment simultaneously (jointly) affect employee work performance, while the remaining 10% is influenced by other factors not examined in this study.
Upgrading Human Resource Management for Branding Company Janurdi, Ega
Return : Study of Management, Economic and Bussines Vol. 2 No. 3 (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.v2i03.86

Abstract

Human resources largely determine the process of successful performance of an organization. Human resource development, aims to facilitate the realization of organizational goals, because the quality of human resources is considered capable in carrying out their duties and functions as employees in a company. Therefore, it is necessary to increase even better human resources in the company's brand. The method in this study is the library research method, with a qualitative approach. The result of this study is that through better and more optimal HR planning and implementation, the right men in the right place. Efforts that can be made by a company in improving the quality of human resources are by conducting employee training and development and rewards that stimulate someone to be able to increase knowledge, dedication and development of human resources in a company.
Analysis of Factors Influencing Shopee E-Commerce Purchase Decisions Tegar Kurniawan, Aden; Indriani, Farida
Return : Study of Management, Economic and Bussines Vol. 2 No. 3 (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.v2i03.87

Abstract

This study aims to analyze the factors that drive consumers to choose Shopee as a marketplace compared to other applications. The timeframe for this research was conducted from 2022-2023 with employees of PT. Telkom Semarang as an object. The sampling method used is non-probability sampling and accidental sampling, namely determining the sample based on natural or reflex factors. The final sample numbered 100 employees. Quantitative analysis using the structural equation modeling (SEM)-partial least squares path (PLS) method is used to test the data because it involves intervening variables. The results show that convenience has no effect on purchasing decisions, but convenience can influence trust. Meanwhile, trust is not able to be a good intervention between convenience and purchasing decisions. perceived risk has no effect on purchasing decisions, and perceived risk also has no effect on trust. Meanwhile, trust is not able to be a good intervention between perceived risk in purchasing decisions. Impulsive buying has no effect on purchasing decisions. However, impulsive buying affects trust. Meanwhile, trust can be a good intervention between impulsive buying and buying decisions. trust has a positive effect on buying decisions.
Is There a Differeance Performance Between Industry Base Smes in The Sarbagita Bali ? : A Comparative Approach Yuliarmi, Ni Nyoman; Martini Dewi, Ni Putu; Dewi Rustariyuni, Surya
Return : Study of Management, Economic and Bussines Vol. 2 No. 3 (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.v2i03.88

Abstract

This study seeks to: 1) analyze differences in social capital, human resources, and financing sources of small and medium enterprises (SMEs) based on the industry in the Sarbagita Area, Bali Province; 2) analyze performance differences among SMEs based on the industry in the Sarbagita Area, Bali Province. By using a location-stratified random sampling technique to determine the number of samples and accidental sampling to determine respondents, this study used 203 SME business units. We used both primary and secondary data sources to generate quantitative and qualitative data. Data was ge rated by non-behavior observations, structured interviews, and in-depth interviews.  The study then analyzed the data using the ANOVA analysis. The results show that: 1) the manufacturing and trade industries have different social capital; there is a difference in human resources between the trade and service Industries; the manufacturing and service industries have different financing sources, especially for internal financing sources while other financing sources do not exhibit different significant difference; 2) SMEs in the manufacturing and trade industries have different performance. Based on the results, this study suggests that: 1) SMEs need to rely on not only internal financing sources because external financing is sufficiently available with affordable interest rates; 2) SME owners need to enhance their networks with their fellow entrepreneurs or with their suppliers to improve their business performance.
The Influence of Tax Sanction Avoidance and Taxpayer Income on Motor Vehicle Tax Compliance in Jakarta with Taxpayer Awareness as Moderation Marilyn, Marilyn; Ruslim, Herman
Return : Study of Management, Economic and Bussines Vol. 2 No. 4 (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.v2i04.89

Abstract

This study aims to examine the effect of tax sanctions avoidance and the amount of taxpayer income on the compliance of motor vehicle taxpayers in Jakarta with taxpayer awareness as moderation. The distribution of the Google form questionnaire (primary data) with the subject, namely motor vehicle taxpayers whose vehicles have Jakarta plates (plate B), and processed using Smart PLS by testing data validity using outer loading and data reliability using construct reliability and validity. The result obtained by this research by bootstrapping method is that the avoidance of tax sanctions has no effect. In contrast, the amount of taxpayer income and taxpayer awareness have a significant positive effect on motor vehicle taxpayer compliance, and taxpayer awareness does not moderate the effect of tax penalty avoidance and the amount of taxpayer income on motor vehicle taxpayer compliance. Submission of research to be input and information regarding the views of taxpayers regarding the compliance of motor vehicle taxpayers in Jakarta where the government can also continue to improve and develop facilities continue to be adequate and support taxpayers in carrying out their taxpayer compliance. This facility must also be effective and efficient so that taxpayers feel facilitated in carrying out their compliance.
Implementation of Business Process Reengineering To Minimize Customer Complaints Dzul Fikry, Muhammad; Sudanawati Rozas, Indri; Muslihul Amin, Faris
Return : Study of Management, Economic and Bussines Vol. 2 No. 4 (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.v2i04.90

Abstract

Service in an organization is highly correlated with the level of customer satisfaction with the quality of service provided. From this activity, improvements will be made to the Business Processing Reengineering method so that the business process can run properly and efficiently. To test whether it is true that the Business Process Reengineering (BPR) approach has been able to minimize customer complaints, in this case, PDAM Giri Tirta Gresik will carry out an identification and analysis stage first on any problems. Based on the existing problems, the focus of this research was emphasized on the service process to fulfill clean water in Gresik Regency, especially in the reengineering process for new installations. A comparison of new installation business processes before and after the Business Process Reengineering, namely the percentage of throughput efficiency tests of  94.44% from 73.99% of ongoing business processes and provides the final simulation results in the form of BPMN notation which takes maximum time. which is obtained in 24 days 2 hours 20 minutes from 26 days 16 hours 5 minutes in the new installation process.
The Role of Big Data Predictive Analytics as A Mediator of The Influence of Recruitment and Selection, Remuneration and Rewards, Training, and Development on Employee Retention Masputra, Hilman; Nilasari, B. Medina; Nisfiannoor, M
Return : Study of Management, Economic and Bussines Vol. 2 No. 4 (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.v2i04.91

Abstract

The purpose of this study was to determine the effect of recruitment and selection, remuneration and rewards, as well as training and development on employee retention mediated by the big data predictive analytics variable. The method in this study uses a quantitative method which is an approach, an assessment based on numbers using statistical calculations. The samples in this study were employees of PT Addis Citra with a total of 145 respondents. The data collection technique used in this study was a questionnaire or questionnaire. While the data analysis in this study used the Structural Equation Model (SEM) with the AMOS 26 program. The research results obtained show that the variables of recruitment and selection, remuneration and rewards, and training and development have an effect on big data predictive analytics. Furthermore, big data predictive analytics variables affect employee retention, and big data predictive analytics has a mediating role in influencing recruitment and selection, remuneration and rewards as well as training and development on employee retention.
The Influence of Islamic Business Ethics On The Use of OVO: A Unified Theory of Acceptance And Use of Technology 2 (UTAUT 2) Approach Priyo Nugroho, Anton; Karim, Luthfiana
Return : Study of Management, Economic and Bussines Vol. 2 No. 4 (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.v2i04.92

Abstract

During the pandemic, there was a change in people's behavior in shopping, where online shopping experienced a significant increase, accompanied by an increase in cashless transactions.  However, Islamic business ethics are often forgotten by some Muslim consumers and the ethics of making transactions. Therefore, this study aims to determine the influence of Islamic business ethics on the behavior of using OVO in the community in Yogyakarta. This research is quantitative research using questionnaires as a data collection method.  Furthermore, angket was developed using a continuous rating scale and distributed online using the form to 275 selected respondents using purposive sample techniques and analyzed using PLS-SEM. This research found that performance expectations, business expectations, facilitating conditions, hedonic motivation, and price did not affect the interest of the people of Yogyakarta in using OVO. Meanwhile, Islamic business ethics, social influences, and habits have a positive influence on the interest of the people of Yogyakarta in the use of OVO.
The Influence of Leadership on Employee Performance In Class IIA Central Institution, Karawang Nurakhim, Bambang; Madiistriyatno, Harries; Wijayanto, Aji
Return : Study of Management, Economic and Bussines Vol. 2 No. 4 (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.v2i04.93

Abstract

In this study, there are two variables, namely Variable X (Leadership) and Variable Y (Performance). This research was conducted to determine the Leadership at the Class IIA Karawang Penitentiary, Employee Performance at the Class IIA Penitentiary Karawang. The method used in this research is descriptive analysis method to discuss the problem formulation of how Leadership in Correctional Class IIA Karawang and employee performance at Correctional Class IIA Karawang, and verification analysis to discuss the formulation of the problem of how much influence Leadership has on Employee Performance in Class Penitentiary. IIA Karawang. The data used are primary and secondary data collected through observation, interviews, questionnaires (questionnaires), and literature. The hypothesis of this research is that there is an influence of leadership on employee performance in Correctional Institution class IIA Karawang. To measure the magnitude of the effect of these variables, Simple Linear Regression and Correlation Coefficients and Coefficients of Determination were used with the help of the IBM SPSS application program. Based on the results of data analysis using statistical methods, namely Simple Linear Regression, the Coefficient of Determination (KD) value is 0.45. Based on these results, it can be concluded that Leadership has an effect on Employee Performance at the Class IIA Karawang Penitentiary.
Digital Adoption and Financial Performance: Evidence From Indonesian SMEs in Food and Beverage Sector Audrey Sazkhya Sinaga, Kezia; Irene, Jenni; Christanti, Rossalina
Return : Study of Management, Economic and Bussines Vol. 2 No. 4 (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.v2i04.94

Abstract

Digital adoption is now starting to be utilized by SMEs business actors. This study aims to examine the impact of digital technology adoption on financial performance. Data collection in this study used a survey of 520 SMEs in the food and beverage sector in Indonesia, data analysis was carried out using the purposive sampling method. The variables of concern in this study are digital finance, digital payments, and digital marketing. Furthermore, financial literacy and financial inclusion are proposed as moderation. The results show that digital finance, digital payments and digital marketing have a positive and significant influence on the financial performance of SMEs, so it can be concluded that SMEs that adopt digital technology tend to have better performance. Furthermore, moderation of financial literacy and financial inclusion are unable to strengthen the relationship between digital finance, digital payments and digital marketing to financial performance. The implication of this research is that it is important for business owners to consider the adoption of digital technology in order to improve financial performance. The number of businesses that experience an increase in financial performance, will also be followed by an increase in the Indonesian economy. The limitations during this study were conducted, such as the number of large SMEs samples that were not comparable to other groups, as well as research results that could not be widely applied to other sectors.

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