cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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
 7   8   9   10   11 
The Effect of Organizational Capital On Tax Avoidance With Ceo Over Confidence as Moderator Jumriaty Jusman; Tina Lestari
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.v2i06.118

Abstract

The number of companies reporting losses to avoid taxes increased significantly. This is a concern for the government. The purpose of this study was to examine the effect of organizational capital on tax avoidance with CEO overconfidence as moderator. The samples used in this study are mining companies listed on the Indonesia Stock Exchange (IDX) during 2016-2021 through the purposive sampling method. The sample in this study is manufacturing companies listed on the Indonesia Stock Exchange in 2016-2021 that were selected purposively. The year 2016 is used as the base year to measure variables that require data from the previous year. Data is obtained from financial statements published on www.idx.co.id websites and websites of each company. The results of this study confirm that organizational capital can increase tax avoidance whereas The results of this study confirm that organizational capital can increase tax avoidance.
Economic Problems In Indonesia And Efforts To Solve Them Marhaendo Purno
Return : Study of Management, Economic and Bussines Vol. 2 No. 2 (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.v2i2.69

Abstract

Economic problems are one of the problems that arise today in our beloved country. Thus causing a hampering of economic growth. Therefore, the role of the government is very large, where the government is given the widest authority to manage its own government, including economic development based on potential wealth. To carry out this task, the government must play an active role in economic development. The method used in this study is a Qualitative approach. and the type of research is Descriptive. That is to describe the present reality. The results of this study show that the problems faced by the State of Indonesia include: Low economic growth in Indonesia, poverty, unemployment, income gap, foreign debt, budget deficit, industrial incompetence, inability to manage human resources, lack of mastery of science and technology, corruption, food crisis and centralized development. Efforts to overcome economic problems in Indonesia are by means of traditional economic systems, centralized economic systems, market economic systems, mixed economic systems and the implementation of national economic recovery programs by the government.
Analysis Of Rice Distribution On Price Stability In Perum Bulog, West Aceh Regency Agus Wandra; Alisman Alisman; Pola Tengah Pelawi
Return : Study of Management, Economic and Bussines Vol. 2 No. 2 (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.v2i2.72

Abstract

Distribution is one of the most important marketing activities carried out in marketing, namely developing and expanding the flow of goods or services from producers to consumers in accordance with a predetermined amount and time. The choice of distribution method is a very important point, because an error in choosing a distribution method can slow down the delivery of goods and services to consumers or users. Distribution of rice is one aspect of the marketing mix that also determines the success or failure of the objectives to be achieved by Perum Bulog, West Aceh Regency in distributing rice to meet community needs. The problem discussed in this study is how the influence of rice distribution on price stability at Bulog Public Corporation in West Aceh Regency. While the aim of this research to be achieved is to determine the effect of rice distribution on price stability at Perum Bulog, West Aceh Regency. The analytical method used in this study is simple linear regression analysis, simple linear regression equation implies that in a regression equation there is one dependent variable and one independent variable. The simple linear regression method aims to prove the hypothesis on the effect of joint distribution variables on price stability at Perum Bulog, West Aceh Regency, both individually and collectively. Based on the results of the study, it shows that the effect of the distribution of rice (X) on the stability of rice prices (Y) is very significant. This is evidenced by the value of Rice Price Stability (Y) at the West Aceh District Bureau of Logistics Agency, a coefficient of determination of 0.875 (R) where this shows 87.50% is in the category of very high influence and the remaining 12.50% is influenced by other variables which is not researched.
The Effect Equalization Funds, Capital Expenditures, Audit Findings, and Local Original Revenues on The Financial Performance of District or City Local Governments in Aceh Province Cut Risa Mahfuza; Aliamin Aliamin; Darwanis Darwanis
Return : Study of Management, Economic and Bussines Vol. 2 No. 2 (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.v2i2.73

Abstract

A study is carried out with a specific purpose as is the case with this study to look for the influence of independent variables on partially or simultaneously bound variables. In a study, there must be samples used by samples in the study, namely as many as 23 districts and 5 cities in Aceh with the number of audits for the 2015-2019 period of as many as 15 reports. After testing after all the data is collected, it is produced that simultan all independent variables affect the dependent variable, while partially all independent variables one by one also affect the dependent variable.
Effect Of Special Autonomy Fund And Local Original Revenue To The Percentage Of Poverty In Papua Province In Defense Perspective Tri Yulianto; Rhevi HS Putri; Nur Khotimah
Return : Study of Management, Economic and Bussines Vol. 2 No. 2 (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.v2i2.74

Abstract

Poverty in Papua Province is an important problem faced by the Indonesian government because it involves issues of national security and defense. This quantitative study aims to obtain information about the Special Autonomy Fund, Regional Original Income and its effect on the percentage level of poverty in Papua Province. This study involves data from the Special Autonomy Fund, PAD and the percentage of poverty in Papua Province from 2004 to 2021. The collected data were analyzed using SPSS multiple linear regression statistics. The results of this study inform that local revenue does not affect the percentage of poverty but the Special Autonomy Fund has an effect on the percentage of poverty in Papua Province. In a defense perspective, the poverty level in Papua Province needs special attention because it involves non-military threats that can lead to the threat of conflict and security. Following up on the findings of this study, the Papua Special Autonomy Fund program is reviewed to continue and it is necessary to prepare a Grand Design for the governance of the Papua Special Autonomy implementation. so that it can be right on target and avoid deviations.
The Role of Sustainability Reports in The Disclosure of Risk Management, Capital Adequacy, And Liquidity Risk To Company Value in Indonesian Banking Companies Sheila Sheila; Herman Ruslim
Return : Study of Management, Economic and Bussines Vol. 2 No. 7 (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.v2i7.120

Abstract

This study aims to examine the effect of risk management disclosure, capital adequacy, and liquidity risk on company value with sustainability report disclosure as a moderation variable. This research data is taken from the financial statements and annual reports of banking companies listed on the Indonesia Stock Exchange from 2018-2021. Sample selection  using purposive sampling method with data  of 164, testing this study using regression analysis panel data with random effect model. The results of this study show that risk management disclosure has no effect on company value, capital adequacy has a positive effect on company value, and liquidity risk has no effect on company value. In addition, sustainability reports are not able to strengthen the influence of independent variables on company value. This research is expected to be useful for the Financial Services Authority as evaluation material for improving banking company regulations. In addition, this research is expected to add information for investors to use financial statements and annual reports in decision making.
The Use Of Temporary Towers To Optimize The Completion Of Reconductoring And Tower Replacement Of 150 Kv High Voltage Overhead Lines (SUTT) Muhammad Iqbal
Return : Study of Management, Economic and Bussines Vol. 2 No. 7 (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.v2i7.121

Abstract

Transmission lines play an important role in the successful and stable operation and distribution of power grids both for power evacuation from power plants and as a link from one Substation to another. The construction of new transmission lines as a form of meeting high electricity needs in the current era of Globalization has many obstacles, both in terms of rejection from residents, expensive licensing arrangements, and very expensive investment costs. Reconductoring is one of the methods of increasing transmission capacity at minimum cost with an adequate level of quality and reliability. Reconductoring is the best solution today to increase conductor conducting capacity with the least investment and get maximum economic efficiency. However, considering that reconductoring is an addition of transmission capacity using old or existing lines and also requires tower replacement, so an outage with a long duration is needed which is feared to have an impact on system reliability. Therefore, the use of emergency towers is believed to be a solution to shorten the blackout time. Emergency towers are used as tools in reconductor work and tower replacement. A study was conducted by calculating the Cost Budget Plan (RAB)  and schedule analysis using  the Microsoft Project Application to  determine the comparison of the duration of time needed to complete reconductoring work and tower replacement between using an emergency tower and without an emergency tower. From the time schedule made, it will be known which work method uses a shorter duration of time so that it can save or speed up the blackout time. This study is expected to produce a shorter schedule of reconductoring and tower replacement work using temporary/emergency towers and with a smaller RAB compared to Total Operating Costs so as to shorten the duration of the outage time at an efficient cost.
Strategy to Improve Communication Between Farmers and Companies in The Boiler Chicken Supply Chain Eileen Nathania; Mirwan Surya Perdhana
Return : Study of Management, Economic and Bussines Vol. 2 No. 7 (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.v2i7.122

Abstract

Communication problems are still the main thing in carrying out the company's strategy. This is a challenge for farmers to build good relationships and relationships with partners who are partners in cooperation in the livestock sector. There is no research related to the relationship between companies and companies in Central Java and qualitative research, so it is necessary to conduct this research So this study also analyzes what is carried out where companies must have character, trust (with mutual trust), open communication, be fair and dare to take risks. Therefore, this study aims to fill the gap / gap of previous research related to the topics previously described. The research method used is qualitative research method. This research approach uses phenomenological methods. The study was conducted in the close farm area of broiler chickens spread across Central Java and samples of 7 chicken coops to represent the Central Java area. Based on the experience of 7 Saorce Person, the majority of decisions to cooperate with companies are due to direct interaction communication from the company (Interactive Communication). Communication is carried out formally at the cooperation agreement stage at the beginning before joining the partnership. When there is a problem during the cooperation period, the majority of farmers understand and seek solutions together with the company. The beliefs of each resource person vary based on each individual's experience. There are resource persons who believe in the company because of the company's image, trust the company because of closeness or Personal Bound with Area managers / Supervisors / Staff.
The Influence of Workload And Perceived Organizational Support on Employee Performance With Collective Organizational Engagement as A Mediating Variable (A Study on The Department of Community and Village Empowerment In Demak) Muhammad Labib Khoirul Anwar; Edy Raharja
Return : Study of Management, Economic and Bussines Vol. 2 No. 7 (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.v2i7.123

Abstract

Human Resources is the most decisive factor in every organization because in addition to human resources as one of the elements of the nation's competitive strength it is also the main determinant, therefore human resources must have high competence and performance for the progress of the organization. The purpose of this study is to compare or find out in research as follows: The Effect of Workload and Perceived Organizational Support on Employee Performance With Collective Organizational Engagement as a Mediation Variable does it result in maximum employee performance , high morale from employees but also higher workload then performance will decrease and if the value of the workload is low then the employee's performance increases . The method used in this research is quantitative, namely using a representative sample to answer each statement submitted and using a questionnaire to collect research data. The research sample consisted of 134 Demak Dinpermades employees with a minimum working period of one year . The research analysis tool uses AMOS 24.00 software with the SEM method. The results of this study state that there is no significant relationship between workload and employee performance. The results of this study state that there is a positive relationship between perceptions of organizational support on employee performance. This is supported by a positive estimation parameter data value of 0.973 and also a probability value of 0.000 (p <0.05). The results of this study state that there is a positive relationship between workload and collective organizational involvement . The results of this study state that there is no significant influence between perceptions of organizational support on employee performance through collective organizational involvement . This is supported by the value of t count data of 1.282 and t table of 1.978.
Analysis of Brand Experience, Brand Love and; Brand Loyalty to Willingness to Pay Premium Price to Starbucks Indonesia Consumers in Jakarta Syifa Ni’matun Nida; I Made Sukresna
Return : Study of Management, Economic and Bussines Vol. 2 No. 7 (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.v2i7.124

Abstract

This study was conducted with the aim to analyze the factors that influence brand loyalty and willingness to pay premium price in  Starbucks Indonesia consumers in Jakarta. The development of consumer relationships with brands has become a focus for every business. Through brand-related communication, the brand acts as a system that engages buyers and sellers. Not only limited to the relationship between consumers and brands, but also related to greater sales, price vulnerabilities, better loyalty, and higher margins. SEM (Structural Equation Modeling) analysis was used as a data analysis method in this study. The research model used in this study is second order. The use of SEM with PLS (Partial Least Square) approach was chosen because it can be used effectively with small sample sizes and complex models The sample of this study amounted to 114 Indonesian Starbuks consumers in Jakarta. The results showed that  brand experience has a positive and significant effect on brand love, brand experience has a positive and significant effect on brand loyalty, brand love does not have a significant effect on willingness to pay premium price, love for brand has a positive and significant effect on brand loyalty, brand experience does not have a significant effect on brand loyalty.Willingness to pay premium price, as  well as brand loyalty have a positive and significant effect on willingness to pay premium price.

Page 9 of 33 | Total Record : 326

 7   8   9   10   11 

Filter by Year

2022 2026


Reset
Filter By Issues
All Issue Vol. 5 No. 3 (2026): Return: Study of Management, Economic and Business Vol. 5 No. 2 (2026): Return: Study of Management, Economic and Business Vol. 5 No. 1 (2026): Return: Study of Management, Economic and Business Vol. 4 No. 12 (2025): Return: Study of Management, Economic and Business Vol. 4 No. 11 (2025): Return: Study of Management, Economic and Business Vol. 4 No. 10 (2025): Return: Study of Management, Economic and Business Vol. 4 No. 9 (2025): Return: Study of Management, Economic and Business Vol. 4 No. 8 (2025): Return: Study of Management, Economic and Business Vol. 4 No. 7 (2025): Return: Study of Management, Economic and Business Vol. 4 No. 6 (2025): Return: Study of Management, Economic and Business Vol. 4 No. 5 (2025): Return: Study of Management, Economic and Business Vol. 4 No. 4 (2025): Return: Study of Management, Economic and Business Vol. 4 No. 3 (2025): Return: Study of Management, Economic and Business Vol. 4 No. 2 (2025): Return: Study of Management, Economic and Business Vol. 4 No. 1 (2025): Return: Study of Management, Economic And Bussines Vol. 3 No. 12 (2024): Return: Study of Management, Economic And Bussines Vol. 3 No. 11 (2024): Return : Study of Management, Economic And Bussines Vol. 3 No. 10 (2024): Return : Study of Management, Economic And Bussines Vol. 3 No. 9 (2024): Return : Study of Management, Economic And Bussines Vol. 3 No. 8 (2024): Return : Study of Management, Economic And Bussines Vol. 3 No. 7 (2024): Return : Study of Management, Economic And Bussines Vol. 3 No. 6 (2024): Return : Study of Management, Economic And Bussines Vol. 3 No. 5 (2024): Return : Study of Management, Economic And Bussines Vol. 3 No. 4 (2024): Return : Study of Management, Economic And Bussines Vol. 3 No. 3 (2024): Return : Study of Management, Economic And Bussines Vol. 3 No. 2 (2024): Return : Study of Management, Economic And Bussines Vol. 3 No. 1 (2024): Return : Study of Management, Economic And Bussines Vol. 2 No. 12 (2023): Return : Study of Management, Economic And Bussines Vol. 2 No. 11 (2023): Return : Study of Management, Economic And Bussines Vol. 2 No. 10 (2023): Return : Study of Management, Economic And Bussines Vol. 2 No. 9 (2023): Return : Study of Management, Economic And Bussines Vol. 2 No. 8 (2023): Return : Study of Management, Economic And Bussines Vol. 2 No. 7 (2023): Return : Study of Management, Economic And Bussines Vol. 2 No. 6 (2023): Return : Study of Management, Economic And Bussines Vol. 2 No. 5 (2023): Return : Study of Management, Economic And Bussines Vol. 2 No. 4 (2023): Return : Study of Management, Economic And Bussines Vol. 2 No. 3 (2023): Return : Study of Management, Economic And Bussines Vol. 2 No. 2 (2023): Return : Study of Management, Economic And Bussines Vol. 2 No. 1 (2023): Return : Study of Management, Economic And Bussines Vol. 1 No. 4 (2022): Return : Study of Management, Economic And Bussines Vol. 1 No. 3 (2022): Return : Study of Management, Economic And Bussines Vol. 1 No. 3 (2022): Study Of Management, Economic And Bussines Vol. 1 No. 2 (2022): Return : Study of Management, Economic And Bussines Vol. 1 No. 1 (2022): Return : Study of Management, Economic And Bussines More Issue