{"title":"The Relationship Between Service Quality, Perception of Expediency with The Decision of Go-Ride Service Users in Makassar","authors":"Ernawati Ernawati, Andi Maulani Muchtar, Vebby Anwar, Norhaedah Norhaedah","doi":"10.57096/return.v2i04.84","DOIUrl":"https://doi.org/10.57096/return.v2i04.84","url":null,"abstract":"This study aims to analyze the relationship between service quality, perceived utility, and the choices made by go-ride service users in Makassar. The theories used in this study are the service decision theory developed by Kotler and Keller, Davis’s theory of perceived usefulness, and Kotler’s theory of service quality. 50 Makassar go-ride service users were given questionnaires as part of the quantitative study methodology. The Pearson product-moment correlation approach is the one employed for data analysis. The study finds findings that decisions about which services to employ are positively and significantly correlated with both service quality and perceived usefulness.","PeriodicalId":471892,"journal":{"name":"Return Study of Management Economic and Bussines","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135708263","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Effect Of Taxpayer Awareness, Public Service Accountability, And Tax Sanctions On Motor Vehicle Taxpayer Compliance","authors":"Tiara Kuilim, Harun Blongkod, Mahdalena Mahdalena","doi":"10.57096/return.v2i1.63","DOIUrl":"https://doi.org/10.57096/return.v2i1.63","url":null,"abstract":"This study aims to determine the effect of taxpayer awareness, public service accountability and tax sanctions on motor vehicle taxpayer compliance. The data used is primary data obtained by distributing questionnaires to motor vehicle taxpayers in SAMSAT Gorontalo City. The determination of samples in this study used the slovin formula so that the number of samples in this study amounted to 139. Data analysis in this study used SEM (Structural Equation Modeling) analysis with the help of the AMOS program.
 The results showed that 1) Taxpayer awareness has a significant effect on motor vehicle taxpayer compliance, 2) Public service accountability has an insignificant effect on motor vehicle taxpayer compliance, 3) Tax Sanctions have no significant effect on motor vehicle taxpayer compliance, 4) Taxpayer awareness, public service accountability, and tax sanctions simultaneously affect motor vehicle taxpayer compliance","PeriodicalId":471892,"journal":{"name":"Return Study of Management Economic and Bussines","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136052385","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Mada Adi Wibowo, Pandi Afandi, Hardi Utomo, Endang Purwanti, Fudji Sri Marati
{"title":"The Mediation Of Organizational Citizenship Behavior The Effect Of Organizational Commitment On Work Performance Of Employees In Bawen District, Semarang Regency","authors":"Mada Adi Wibowo, Pandi Afandi, Hardi Utomo, Endang Purwanti, Fudji Sri Marati","doi":"10.57096/return.v2i1.51","DOIUrl":"https://doi.org/10.57096/return.v2i1.51","url":null,"abstract":"This study aims to examine the Mediation of Organizational CitizenshipBehavior the Effect of Organizational Commitment on Work Performance ofEmployees in Bawen District, Semarang Regency. The population of thisresearch is employees in Bawen District. Where the sample that will be usedas respondents in this study is Bawen District Employees with a total of 31respondents. The sampling technique is saturated sampling. The types of dataused are primary and secondary. Data collection methods are questionnairesand documentation. The analytical technique used is Path Analysis. Theresults of the calculation show that the indirect effect of OrganizationalCommitment on Work Performance through OCB is smaller than the directeffect of Organizational Commitment on Work Performance, so it canguarantee that OCB is not able to become a variable that mediatesOrganizational Commitment to Work Performance. This shows that thetendency of Organizational Commitment to work will not affect the OCB andfrom the OCB obtained, it will not affect the Work Performance applied bythe employees","PeriodicalId":471892,"journal":{"name":"Return Study of Management Economic and Bussines","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136052386","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"To Recognize Indication of Financial Distress and Or Bankruptcy of Five Textile Company for Five Years Period Using Five Financial Distress Models","authors":"Usmansyah Usmansyah, Pudjiastuty Pudjiastuty","doi":"10.57096/return.v2i1.35","DOIUrl":"https://doi.org/10.57096/return.v2i1.35","url":null,"abstract":"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.","PeriodicalId":471892,"journal":{"name":"Return Study of Management Economic and Bussines","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136052298","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Relationship Of Facilities And Compensationt To Permata Sejahtera Bekasi Foundatio Employees Performance","authors":"Ari Widi Prakasa","doi":"10.57096/return.v2i1.38","DOIUrl":"https://doi.org/10.57096/return.v2i1.38","url":null,"abstract":"Research purposes; (1). To determine the effects of existing work facilities on the performance of foundation employees. (2). To determine the effects of employee compensation on the performance of foundation employees. (3). To determine the effects of work facilities and work compensation together on the performance of foundation employees. By using research methods, quantitative research approaches. In a process to find problems related to science using data in the form of mathematical and statistical numbers, as a means and tools to analyze the data collected as desired. Result: There is a significant effect between means and compensation on employee performance. There is a simultaneous influence of the means and compensation variables have a significant effect on employee performance. Means and compensation are proven to be able to partially mediate that can affect employee performance in the Permata Sejahtera Foundation Bekasi.","PeriodicalId":471892,"journal":{"name":"Return Study of Management Economic and Bussines","volume":"519 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136052387","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Influence Promotion on Consumer Tastes In The Decision of Tourist to Visit Bangka Botanical Garden","authors":"Ernawan Rebuin, Darwati Susilastuti, Pudji Astuty","doi":"10.57096/return.v2i1.40","DOIUrl":"https://doi.org/10.57096/return.v2i1.40","url":null,"abstract":"Bangka Belitung Islands Province is the largest tin producer in Indonesia, which has an impact on mining activities with a poor pattern causing a number of damages. The presence of the Bangka Botanical Garden has provided a new breakthrough to repair the environment damaged by mining. This study aims to determine to determine the influence campaign that encourages travelers to visit Bangka Botanical Garden, to determine the effect of consumer tastes to encourage tourists to visit the Bangka Botanical Garden, and to determine the effect of promotion and consumer tastes in simultan which encourages tourists to visit the Bangka Botanical Garden in City Pangkalpinang Bangka Belitung Islands Province. The method used in this study a correlation method that aims to see how far the relationship between the campaign against the decision visiting of Botanical Garden Botanical Garden of tourists. From these results of obtained rs of 0.761. On a scale of Guilford is that there is a high relationship between the promotion of Bangka Botanical Garden with the decision of tourists visiting the Bangka Botanical Garden in City Pangkalpinang Bangka Belitung Islands Province. In this case, Ha accepted and Ho rejected. This means that tourism has been an effective media campaign and managed to increase the number of tourists visit to Bangka Botanical Garden in City Pangkalpinang Bangka Belitung Islands Province.","PeriodicalId":471892,"journal":{"name":"Return Study of Management Economic and Bussines","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135833501","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Evaluation Of Revenue Recognition Method Construction Contract PT. Wahana Multitron","authors":"Nicholas Nicholas, Syaiful Syaiful","doi":"10.57096/return.v2i1.34","DOIUrl":"https://doi.org/10.57096/return.v2i1.34","url":null,"abstract":"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.","PeriodicalId":471892,"journal":{"name":"Return Study of Management Economic and Bussines","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135833502","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Investigate How KPR BTN Purchase Decisions are Impacted By Price, Brand Awareness, and Trust","authors":"Rezky Oktafiandi, Yolanda Yolanda","doi":"10.57096/return.v2i1.42","DOIUrl":"https://doi.org/10.57096/return.v2i1.42","url":null,"abstract":"The goal of this study is to examine how pricing, brand recognition, and trustaffect consumers’ decisions to use KPR BTN. The analysis of multiple linearregressions was used in this study. The primary data used in this study camefrom respondents’ answers to questions they were asked. All KPR BTN usersmake up the sample for this study. The findings of this study show that price,brand awareness and buyer trust are all simultaneously significant variablesPurposive sampling was the technique ultilized in this study for sampling.The researcher's consideration that the information required can be collectedfrom one specific target group that is able to supply information for theresearch led to the selection of this technique. By distributing questionnairesto BTN KPR clients, primary data was directly collected for research. Whentwo or more independent variables are employed as predictor factors and theresearcher wants to forecast how the state (ups and downs) of the dependentvariable (criteria), multiple regression analysis is used (in addition tolowering their values). The findings of this study also indicated that variablessuch as price and brand awareness had a major impact on purchasingdecisions, whereas variables such as trust did not.","PeriodicalId":471892,"journal":{"name":"Return Study of Management Economic and Bussines","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135833504","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Determination Analysis of Indonesian Palm Oil Commodities in the Covid-19 Pandemic Era on Indonesian Per Capita Gdp and Export Tax Revenues","authors":"Ernesth Cancerio Reynaldo, Wahyu Murti","doi":"10.57096/return.v2i1.33","DOIUrl":"https://doi.org/10.57096/return.v2i1.33","url":null,"abstract":"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","PeriodicalId":471892,"journal":{"name":"Return Study of Management Economic and Bussines","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135833294","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Human Development Index As An Effort To Increase Economic Growth","authors":"Anna Nurfarkhana, Sidik Priadana","doi":"10.57096/return.v2i1.31","DOIUrl":"https://doi.org/10.57096/return.v2i1.31","url":null,"abstract":"Human development is the primary goal of the political, social, and economic process for a country. The concept of human development is in line with the concept of human capital. The reasons why human development needs attention are: first, many developing countries including Indonesia have succeeded in achieving economic growth, but have failed to reduce socio-economic inequality and poverty. Second, many developed countries that have high-income levels have not succeeded in reducing social problems. Third, some low-income countries can achieve high levels of human development because they can use all resources wisely to develop basic human abilities. Economic growth is more than just an increase in income and more than just the process of commodity production and capital accumulation. The analytical approach used in this research is quantitative data analysis. The entire data processing and analysis process in this study was carried out with the help of the computer program eViews 10 for Windows. There is a positive and significant influence of the variables of Education Expenditure, Health Expenditure, and Community Income simultaneously on the Human Development Index in Regencies/Cities in Central Java Province. Where the three independent variables are variables that make up the Human Development Index in the Regency/City in Central Java Province. There is a positive and significant influence of each variable of Education Expenditure, Health Expenditure, and Community Income on the Human Development Index in Regencies/Cities in Central Java Province. The variable with the largest influence on the Human Development Index is the Community Income variable, while the variable with the smallest effect on the Human Development Index is Health Expenditure.","PeriodicalId":471892,"journal":{"name":"Return Study of Management Economic and Bussines","volume":"2677 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135833503","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}