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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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Strategic Formulation Analysis of Business Development of PT Mega Power Surya (A Subsidiary of PT Mega Power Teknindo) Gagah Daruhadi; Elly Yuliati; Fitri Mutiara Elgasari; Rhian Indradewa; Dimas Angga Negoro
Return : Study of Management, Economic and Bussines Vol. 2 No. 5 (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.v2i05.108

Abstract

PT Mega Power Surya (MPS) is a subsidiary of PT Mega Power Teknindo (MPT) which is engaged in Renewable Energy, especially the Procurement of Goods and Services for Surya Power Generation as a business diversification of the Company PT Mega Power Teknindo. The main purpose of establishing PT MPS is to take advantage of promising business opportunities in expanding PT MPT's business in the field of Renewable energy on the basis of the encouragement of the Presidential Regulation RUEN, Minister of Energy and Mineral Resources and Local Government (RUED) and RUPTL, sustainable energy factors, Go Green and responding to the increase in electricity rates from PLN so that consumers who use electricity will be interested in using surya power plants, namely using natural resources that never run out even though they are used continuously and it is hoped that the price of electricity for consumers will be cheaper using Surya energy compared to fully using electrical energy from PLN. Companies need to plan strategies and conduct business model analysis. The strategy method uses the Value Proposition Canvas, IFE, EFE, VRIO, CPM, SWOT, IE Matrix, QSPM, Porter's Generic Strategy, and Lean Model Business Canvas. The results of this analysis can help in identifying the appropriate business model. With the right strategy and business model, it will enable the newly created company to become a competitive and sustainable company. Using Value Proposition Canvas, EFE, IFE, VRIO, CPM, SWOT, IE, QSPM, Porter's Generic Strategy, and Lean Business Model Canvas. This analytical method helps in determining the right business strategy for PT. Mega Power Surya.
Indonesia’s Strategy In Dealing With The Threat of A Global Recession on Foreign Exchange Reserves In Term of Macro Economic Activity Muchammad Arif Deddy Yuanda; Yudi Sutrasna; Djoko Andreas Navalino
Return : Study of Management, Economic and Bussines Vol. 2 No. 6 (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.v2i06.98

Abstract

IMF Managing Director Kristalina Georgieva said that Indonesia is a bright spot amidst the gloomy world economy. Previously, Indonesia had experienced considerable economic shocks, namely the Asian financial crisis which began in mid-1997 and peaked in 1998, as well as the global economic crisis in 2008 and 2009. Meanwhile, Indonesia is currently at an inflation rate of 5.59% (mom) based on data obtained from BI in the third quarter of 2022 recorded at 130,782 billion USD with an exchange rate of rupiah against the dollar of IDR 15,650. compared to foreign exchange reserves in 2021 of 144.9 billion USD with an exchange rate of rupiah against the dollar of IDR 14,350 with an inflation rate of 1.87% (YoY). To support the increase in foreign exchange reserves from the macroeconomic side is sourced from large export capabilities, in addition to manufacturing investment, and also on foreign exchange circulation through foreign tourists who come to Indonesia by enriching the tourist sector is able to add to the amount of foreign exchange reserves of the Indonesian state in line with research conducted by rizieq (2006). through manufacturing investment and also the presence of foreign tourists who come are able to create jobs indirectly absorb existing unemployment. so that the wave of recession can still be controlled and foreign exchange reserves increase. it is hoped that the research conducted will be able to provide input to the government in making a policy in facing the wave of recession in Indonesia.
Worklife Balance: Social Dynamics of Work Life Emergency Limatujuh; Mirwan Surya Perdhana
Return : Study of Management, Economic and Bussines Vol. 2 No. 6 (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.v2i06.107

Abstract

Worklife balance is a phenomenon in the social dynamics of work life. Work balance is an important issue in increasing responsibility and balancing work, social and family activities. A company that is committed to creating a work balance that is most liked by employees and will get a good reputation. However, work and family conflict is a dual role for each individual, so work-life balance is important to ensure work effectiveness. Knowing the extent to which family scope can cause work conflicts, work can interfere with family life activities, family life can motivate employee performance and work activities can improve the quality of family life in PT employees. ASABRI (Persero) Semarang Branch. The type used in this research is qualitative through a case study approach to do so. The research method used to obtain data is interviews. Data analysis carried out qualitatively requires interactive activities starting from condensing data, presenting data and drawing conclusions that are carried out on an ongoing basis to meet all the required data. Work-life balance is related to physical and psychological meaning as stability between body and mind. A well-managed job is able to support work activities that can contribute to personal life. Employees who are given the opportunity to manage work life will actually help employees become more focused, productive, and efficient at work while being able to fulfill their personal needs, goals, and responsibilities. Personal life and work affairs are two different things and cannot be mixed up, but both are on the top priority scale that must be done.
Indonesian Defense Industrial Cooperation With The United Arab Emirates In A Defense Economic Perspective Ria Anggun Arian; Sri Sundari; Lukman Yudho Prakoso
Return : Study of Management, Economic and Bussines Vol. 2 No. 6 (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.v2i06.109

Abstract

The implementation of the defense offset mechanism for the procurement of defense equipment has been going on since the early 1960s, although it was effectively only carried out when IPTN, PT. PAL, and PT. PINDAD established cooperation with the state of arms producers and strategic industries in the mid-1970s. The government's policy for cooperation with the United Arab Emirates in the field of defense industry will be very profitable and also equally build a defense economy and also this cooperation is centered on Joint Marketing for CN235 and N219 aircraft, as well as Joint Development for upgrading versions of N219 aircraft and MALE Black Eagle UAVs, along with Engineering, Design & Flight-Testing WorkPackage cooperation in each product development. This cooperation demonstrates the readiness of the domestic industry for the development ofdefense industry products, through three Defense Industry SOEs, in the form of Joint Marketing cooperation for CN235 multipurpose transport aircraft and N219 light passenger aircraft. The method used in this study is a qualitative method based on the study of in-depth understanding. Qualitative research is a method used to understand the phenomena experienced by the research subject by describing in the form of language, words, and specialnatural contexts.
The Influence of Regional Expenditure In The Education, Health, And Investment Sectors On The Human Development Index In Eastern Indonesia Region Nilam Nofiana Erwanti; Wahyunadi Wahyunadi; Hadi Mahmudi
Return : Study of Management, Economic and Bussines Vol. 2 No. 6 (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.v2i06.110

Abstract

This study aims to analyze the effect of Regional Expenditure on Education and Health derived from the  APBN and APBD, Domestic Investment, and Foreign Investment on the Human Development Index in Eastern Indonesia. This study uses the panel data analysis method. The research data use time series data from the 2015-2019 period and cross-section data on 13 provinces in Eastern Indonesia. The variables used in this study are the HDI as the dependent variable, then the Education and Health Deconcentration funds, Education and Health Function Expenditures, DDI and FDI Investment Realization as independent variables. The results showed that regional expenditure in the field of education originating from the APBN had a significant negative effect on HDI in Eastern Indonesia, regional expenditure in the field of education originating from the APBD had a significant positive effect on HDI, regional expenditure in the field of health originating from the APBN had a negative and insignificant effect on HDI, regional expenditure in the field of health originating from the APBD had a significant positive effect on HDI. DDI has a positive and insignificant effect on HDI. FDI partially has a negative and insignificant effect on HDI
Analysis of Factors Affecting The Level of Survival of Fishermen In Jangka District, Bireuen Regency Adhiana Adhiana; Suryadi Suryadi; Riani Riani
Return : Study of Management, Economic and Bussines Vol. 2 No. 6 (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.v2i06.111

Abstract

Indonesia's fisheries and marine resources have a very important role, but abundant marine resources are not matched by the better life of coastal communities. Limited access and loss of living assets are serious problems faced by poor people in coastal areas, thus affecting their livelihoods. This research was conducted in Masa District, Bireuen Regency from July to November 2022. Purposive determination of the location of the study considering that the sub-district is one of the areas with the highest number of fishing households in Bireuen Regency. The population of capture fishermen was 9,432 people, and the number of samples obtained was 120 fishermen. The sampling method uses accidental sampling techniques. The data in this study will be analyzed with the SEM (Structural Equation Modeling) Model. The purpose of this study is to analyze the factors that affect the level of sustainability of fishermen's lives in Masa District, Bireuen Regency, and analyze the relationship between vulnerability, life assets, strategies and the sustainability of fishermen's lives. Based on the results of the study, it was found that the factors that affect the sustainability of fishermen's lives are life strategies and ownership of living assets. The fourth relationship is that increased vulnerability positively affects fishermen's living assets, increasing the availability of living assets positively affects fishermen's life strategies. Increasing ownership of living assets positively affects the sustainability of fishermen's lives and increasing life strategies positively affects the sustainability of fishermen's lives.
Tax Avoidance, Board of Commissioners, And Leverage's Influence on Firm Value With Profitability As Moderation Andre Andre; Herman Ruslim
Return : Study of Management, Economic and Bussines Vol. 2 No. 6 (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.v2i06.112

Abstract

One way to attract investors is to see how a company's performance can be rated well. The purpose of this study is to obtain empirical evidence on the effect of tax avoidance, board of commissioners, and leverage on firm value with profitability being the role of moderating the relationship between the independent variable and the dependent variable. The data used in this study used quantitative data from financial statement data registered on the IDX in 2018 – 2021 with 124 samples used using the purposive sampling method. The hypothesis was tested by regression analysis of panel data. The tests conducted found that tax avoidance and the board of commissioners had a significant effect on firm value, leverage did not affect firm value. The results of the interaction test show that profitability cannot moderate between tax avoidance variables and leverage on firm value, but profitability can moderate the board of commissioners on firm value with result of Adjusted R2 value gets a result of 22.63% , where there are still 77.37% more variables that can affect the dependent variable, including: Firm Value.
Calculation of Environmental Services For The Forest Adoption Plot of PT Bio Farma (Persero) In Taman Buru Masigit Kareumbi, West Java Yusuf Nugraha Andrian; Ratna Wingit; Nida Aulia Ulhaq
Return : Study of Management, Economic and Bussines Vol. 2 No. 6 (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.v2i06.114

Abstract

Climate change or global warming has always been a hot topic of discussion and a global issue. Forests, as one of the largest carbon sinks, play a crucial role in addressing the problem of global warming. Forests have direct benefits that can be felt by humans, as well as indirect benefits that are not directly experienced by humans. One of the indirect benefits felt by humans is the absorption of CO2 and the production of O2. Taman Buru Masigit Kareumbi (TBMK) is a conservation area that plays an important role in the absorption of CO2 and the production of O2. Taman Buru Masigit Kareumbi does not have a buffer zone, which creates significant pressure on the area, especially social pressure. The significant pressure on the area has led to the emergence of the Forest Adoption program there. This program is aimed at the care and protection of forest areas through an adoption scheme. PT Bio Farma (Persero) actively participates in this program. The Forest Adoption plot of PT Bio Farma (Persero) has a carbon reserve of 134,095 tons, a CO2 absorption value of 418,464 tons/hectare/year, and an O2 production value of 358,033 tons/hectare/year. When evaluated, the Forest Adoption plot of PT Bio Farma (Persero) has a carbon absorption value of Rp. 28,318,422 (twenty-eight million three hundred eighteen thousand four hundred twenty-two Indonesian rupiah).
Analysis of The Performance Model of Air Traffic Controllers (ATC) at Airnav Indonesia Balikpapan Branch Linda Chandler Maramis Sunarto; Amir Fikri; Shine Pintor Siolemba Patiro
Return : Study of Management, Economic and Bussines Vol. 2 No. 6 (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.v2i06.115

Abstract

As professionals who ensure the safe and efficient operation of air navigation in a specific air space, Air Traffic Controllers (ATC) shall possess maximum performance since their responsibility is related to the safety of many human lives. The purpose of this study is to analyze the factors affecting the behavior of the Air Traffic Controller (ATC) performance model on duty at Airnav Indonesia branch Balikpapan. This research is quantitative and explorative research conducted on all populations of 38 active ATC working in air navigation service provider (ANSP)  in Airnav Indonesia Balikpapan for six months from March to August 2022. Data was collected by distributing questionnaires to 38 respondents and conducting 38 interviews. The results demonstrate that Compensation has a positive and significant effect on performance, Competence moderates the relationship between compensation and performance in a positive and significant way, Compensation has a significant positive effect on Employee Engagement, Career Development has a significant positive effect on Employee engagement, Employee engagement has a significant positive effect on performance, and Employee Engagement as a mediating variable that has a significant positive effect on career development and performance. The implications of the findings of this study as a reference for future policy development and human resource development at Airnav Indonesia Balikpapan, in order to improve the quality of air traffic services and flight safety.
The Effect of Taxpayer Awareness, Tax Sanctions And Tax Knowledge On Individual Taxpayer Compliance In Tangerang City With Tax Socialization As A Moderation Variable David Manuel; Jonnardi Jonnardi
Return : Study of Management, Economic and Bussines Vol. 2 No. 6 (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.v2i06.117

Abstract

This study aims to examine the effect of taxpayer awareness, tax sanctions, and tax knowledge on individual taxpayer compliance in the city of Tangerang with tax socialization as a moderation variable. Distribution of Google form questionnaires (primary data) with subjects, namely individual taxpayers in the city of Tangerang, and processed using Smart PLS by testing data validity using convergent validity and data reliability using composite reability &; Cronbach Alpha. The results obtained from this study by bootstrapping method are that Taxpayer Awareness and Tax Knowledge have a significant influence on taxpayer compliance while Tax sanctions do not have a significant effect on taxpayer compliance. Meanwhile, tax socialization cannot moderate the effect of taxpayer awareness, tax sanctions, and tax knowledge on taxpayer compliance. Submission of research to be input and information regarding taxpayers' views on individual taxpayer compliance in Tangerang where the government can also continue to improve and develop for state development to be more adequate and support taxpayers in implementing their taxpayer compliance. It must also be effective and efficient so that taxpayers feel facilitated in carrying out their compliance

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