Return : Study of Management, Economic and Bussines https://return.publikasikupublisher.com/index.php/return Google Index PT. Publikasiku Academic Solution en-US Return : Study of Management, Economic and Bussines 2964-0121 Marketing Strategy of Pertamina LPG 3 Kg Cucum Sumiati Gas Base to Increase Sales Volume in Ciapus Village, Banjaran District, Bandung Regency https://return.publikasikupublisher.com/index.php/return/article/view/239 <p>The 3 Kg LPG business is a type of cooperation business carried out by the government and entrepreneurs intended so that the distribution is right on target because 3 Kg LPG gas is a subsidized gas from the government. One of the distribution channels for marketing 3 Kg LPG gas is through bases in villages. This study is intends to determine how the marketing strategy carried out by the Pertamina LPG 3 kg Cucum Sumiati gas base in Ciapus Village, Banjaran District, Bandung Regency increases sales volume. In this study using a qualitative approach, data collection in this study was carried out by triangulation, namely interviews, direct observation and documentation, Data analysis techniques used in this study were by the stages of data collection, data reduction, data presentation and conclusions. The marketing strategy carried out by the 3 Kg LPG Gas Base Cucum Sumiati has yet to be effective because the sales volume has not been achieved in accordance with the expected target so that to increase its sales volume it must improve and develop its marketing strategy.</p> <p><strong> </strong></p> Acu Kusnandar Copyright (c) 2024 Acu Kusnandar https://creativecommons.org/licenses/by-sa/4.0 2024-06-22 2024-06-22 3 6 293 300 10.57096/return.v3i6.239 The Influence of Transformational Leadership Style On The Performance of State Civil Apparatus In City Government X https://return.publikasikupublisher.com/index.php/return/article/view/241 <p>Leadership plays a crucial role in determining the effectiveness of organizations, including government institutions. State Civil Servants (ASN) within the government are pivotal in administering governmental affairs and delivering public services to citizens. Hence, it is imperative to address the performance of ASN in City Government. This study aims to examine the influence of transformational leadership styles on the performance of state civil servants in City Government X. Employing quantitative research methods, data were collected through surveys utilizing questionnaires and literature reviews. Subsequently, the gathered data underwent analysis via regression tests conducted using the SPSS software. The findings of the research indicate a significant impact of transformational leadership patterns on the performance of ASN. Therefore, leaders within City Government X should adopt dimensions such as ideal influence, intellectual stimulation, individual consideration, and inspirational motivation to enhance the performance of ASN.</p> Jopinus Saragih Copyright (c) 2024 Jopinus Saragih https://creativecommons.org/licenses/by-sa/4.0 2024-06-22 2024-06-22 3 6 301 307 10.57096/return.v3i6.241 The Effect of Tax Planning, Tax Avoidance, and Earnings Management on Firm Value In Food and Beverage Companies Listed on The Indonesia Stock Exchange (IDX) https://return.publikasikupublisher.com/index.php/return/article/view/235 <p>This study aims to determine the effect of tax planning, tax avoidance, and profit management on company value in food and beverage companies. This research uses quantitative approach method. The object of research in this study is the financial statements of manufacturing companies in the Food &amp; Beverage industry subsector for the 2019-2023 period which are still listed on the IDX in 2023. The sample of this study was 19 companies. This research data collection technique uses documentation techniques. Data processing in this study used the Eviews application version 12. The results of this study are that tax planning has a significant effect on company value, tax avoidance does not affect on company value, profit management does not affect company value. Based on the results of data analysis in this study, tax planning significantly affects company value. Proper tax planning for a company will increase profits, minimize the tax burden to be paid, and attract the attention of investors because it guarantees the company gets maximum profits and pays maximum dividends, can increase company value. Tax avoidance does not affect on the value of the company.</p> <p><strong> </strong></p> Lala Aulia Syafina Siti Bilqis Bahirah Acep Komara Copyright (c) 2024 Lala Aulia Syafina, Siti Bilqis Bahirah, Acep Komara https://creativecommons.org/licenses/by-sa/4.0 2024-06-22 2024-06-22 3 6 308 317 10.57096/return.v3i6.235 The Influence of Content Marketing and E-Wom On Social Media On Purchasing Decisions at Kopi Roemah Kesambi https://return.publikasikupublisher.com/index.php/return/article/view/236 <p>The development of the café business in Indonesia is currently growing rapidly, thus business people must be able to take advantage of the use of social media starting from promoting business on social media such as on Instagram and TikTok applications. Where users can share user experiences on their respective account channels.This study aims to analyze how marketing communication through Content Marketing and Electonic Word Of Mouth on social media is able to influence purchasing decisions at Kopi Roemah Kesambi.This type of research uses a quantitative methodology approach. The population of this study is an unknown number of Roemah Kesambi Coffee consumers. The data source used is primary data from the questionnaire disseminated. Samples were taken using incidental sampling methods using the Corchan Formula and obtained as many as 100 respondents. The data analysis techniques used are Validity, Reliability, Multiple Linear Regression Analysis and structural models measured using adjusted R square and hypothesis tests using SPSS statistical tool version 22. The results showed that Content Marketing had a positive effect on Roemah Kesambi's Coffee Purchase Decision. Elecronic Word Of Mouth has a positive influence on the purchase decision of Roemah Kesambi Coffee. This research can provide in-depth insight into the factors that influence the purchasing decisions of Roemah Kesambi Coffee consumers. These findings can be an important reference for business people and researchers to develop more effective marketing strategies.</p> Ninik Isropiani Nurohmah Elsa Nurul Aliana Soesanty Maulany Copyright (c) 2024 Soesanty Maulany, Ninik Isropiani Nurohmah, Elsa Nurul Aliana https://creativecommons.org/licenses/by-sa/4.0 2024-06-22 2024-06-22 3 6 318 331 10.57096/return.v3i6.236 Risk Management of High-Rise Buildings in Coastal Areas: A Bibliometric Review Using Vosviewer https://return.publikasikupublisher.com/index.php/return/article/view/240 <p>The research aims to provide a comprehensive and quantitative analysis of the existing literature on risk management of high-rise buildings in coastal areas, identify research trends, and evaluate the impact of scientific publications in this field. This research focuses on the importance of risk management in high-rise buildings located in coastal areas, considering the increasing sea levels, extreme weather events, and high population density. This research uses bibliometric analysis, specifically VOSviewer software, to analyze data from 1000 publications with keywords such as Risk Management, Coastal Area, High-rise building, and Environmental Risk from 2000 to 2023. The research involves extensive bibliometric data analysis, including keyword frequency analysis, time trends, and relationships between authors and journals. The research results are expected to provide valuable insights for researchers and practitioners in developing practical and sustainable risk management strategies for high-rise buildings in coastal areas. The conclusion of this study is that the research trend on risk management of high-rise buildings in coastal areas is still an interesting topic around the world and will continue to develop continuously.</p> <p><strong> </strong></p> Rahmat Hermawan Andri Irfan Rifai Mulia Pamadi Susanty Handayani Copyright (c) 2024 Rahmat Hermawan, Andri Irfan Rifai, Mulia Pamadi, Susanty Handayani https://creativecommons.org/licenses/by-sa/4.0 2024-06-22 2024-06-22 3 6 332 345 10.57096/return.v3i6.240 Analysis of Regional Tax Management Based On Information System Management of Regional Original Revenue (SIP-PAD) at The Agency Kendari City Regional Revenue (BAPENDA) https://return.publikasikupublisher.com/index.php/return/article/view/244 <p>This research aims to find out and analyze how regional tax management is based on the Regional Original Income Management Information System (SIP-PAD) at the Kendari City Regional Revenue Agency and the extent to which regional tax management is based on the Regional Original Income Management Information System (SIP-PAD) at the Revenue Agency Kendari City area. This research uses qualitative methods with the data used coming from primary data in the form of interviews and secondary data in the form of documentation. The results of this research show that SIP-PAD based Regional Tax Management at BAPENDA Kendari City has been implemented in accordance with existing policies, namely PP No. 35 Article 59 of 2023 where Regional Governments are required to make Payments and Deposits via an electronic-based system. Which refers to the previous statement, namely Minister of Home Affairs Regulation Number 56 of 2021 concerning Teams for the Acceleration and Expansion of Digitalization in Provincial and Regency/City Regions as well as procedures for Implementing Regional Government Transaction Etronification (E-STPD). This is because the integrated and computerized system allows tighter monitoring of potential tax fraud and abuse.</p> <p><strong>&nbsp;</strong></p> Andi Basru Wawo Tasya Rahmadini Muh. Nur Bucek Jalu Prasetyo Arjuna Copyright (c) 2024 Andi Basru Wawo, Tasya Rahmadini, Muh. Nur, Bucek Jalu Prasetyo Arjuna https://creativecommons.org/licenses/by-sa/4.0 2024-06-27 2024-06-27 3 6 346 364 10.57096/return.v3i6.244 The Effect of Capital Structure, Tax Planning and Inflation on Tax Avoidance https://return.publikasikupublisher.com/index.php/return/article/view/245 <p>This research aims to determine and provide empirical studies capital structure, tax planning and inflation on tax avoidance. Capital structure uses the Debt to Equity Ratio measurement, tax planning uses the Tax Retention Tare (TRR) measurement. Inflation uses the consumer price index and tax avoidance uses the cash effective tax rate. This research is a quantitative research with a research population of industrial companies listed on the Indonesia Stock Exchange for the period 2018-2022. The research population for this company was taken using a purposive sampling method to obtain 13 (thirteen) companies, so the sample obtained was 65 (sixty five) companies. The analysis technique uses Panel Data Regression Model Analysis using the statistical management program Eviews 10. The results of the research show that capital structure has an effect on tax avoidance, tax planning has a negative effect on tax avoidance and inflation has a negative effect on tax avoidance. Based on the results of the hypothesis, it shows that the variables of capital structure, tax planning and inflation simultaneously (simultaneously) have an effect on tax avoidance.</p> Dinar Ambarita Hilal Ma’aruf Ibrahim Ibrahim Copyright (c) 2024 Dinar Ambarita, Hilal Ma’aruf, Ibrahim Ibrahim https://creativecommons.org/licenses/by-sa/4.0 2024-06-27 2024-06-27 3 6 365 381 10.57096/return.v3i6.245 Study on the Quality of Economic Growth and Its Improvement Strategy in Konawe Islands Regency https://return.publikasikupublisher.com/index.php/return/article/view/243 <p>This research activity will be carried out as an effort to assist the Konawe Islands Regency government in solving economic problems based on efforts to improve the quality of regional economic growth that can be achieved through strategies to improve the quality of economic growth. Especially in terms of increasing GDP growth which has implications for reducing income distribution inequality, reducing poverty rates, decreasing the unemployment rate and increasing the human development index. The purpose to be achieved in this study is to find out and analyze the quality of economic growth that occurs in Konawe Islands Regency, formulate a strategy to improve the quality of economic growth in Konawe Islands Regency. This study uses quantitative descriptive analysis and SWOT analysis. This research is expected to be able to show that improving the quality of economic growth is a form of government program preparation in order to improve the welfare of the community in Konawe Islands Regency. The results of the study show that: (1). The quality of economic growth that occurs in Konawe Islands Regency is quite quality economic growth, where the increase in the rate of economic growth has a negative direction towards reducing income distribution inequality, decreasing the percentage of population poverty and decreasing the unemployment rate, while the rate of economic growth has a positive direction towards increasing the value of the Human Development Index. (2). The strategy to improve the quality of economic growth in Konawe Islands Regency is to implement the SO (Aggressive Growth) Strategy by increasing the rate of economic growth and improving the regional economic structure by continuing to pursue regional development across sectors by utilizing regional potential with the aim of improving overall community welfare.</p> Muh. Nur Abd. Azis Muthalib Bakhtiar Abbas Mahmudin A. Sabilalo Asraf Asraf Copyright (c) 2024 Muh. Nur, Abd. Azis Muthalib, Bakhtiar Abbas, Mahmudin A. Sabilalo, Asraf Asraf https://creativecommons.org/licenses/by-sa/4.0 2024-06-27 2024-06-27 3 6 382 396 10.57096/return.v3i6.243 Effect of Different Natural Feeds Containing Calcium and Phosphorus on The Growth Rate of Sand Lobster (Panulirus Homarus) In Floating NET Cages https://return.publikasikupublisher.com/index.php/return/article/view/242 <p>The purpose of this study is to determine the effect of different natural feeds containing calcium and phosphorus on the growth rate of sand lobster (Panulirus homarus) in floating net cages in Pangandaran Regency. This study used a complete randomized design (RAL) with four treatments and 4 replicates. The treatment given is anchovies (A), shrimp (B), barnacles (C), and golden snails (D) given to sand lobsters for 60 days. The parameters observed in this study included survival, daily growth rate (LPH), feeding efficiency (EPP), specific growth rate based on weight, specific growth rate based on length, and water quality. The results showed that different natural feeds containing calcium and phosphorus showed an increase in all growth parameters. The type of feed that produced the best growth was anchovy feeding with an LPH value of 1.92%, survival of 100%, EPP of 12.65%, specific growth rate based on weight of 116.62 g, specific growth rate based on length of 6.30 cm and water quality range during the study, namely temperature ranging from 27.1 – 29.0 °C, acidity degree (pH) ranging from 7.74 – 8, salinity ranging from 34 – 35 ppt and dissolved oxygen (DO) ranging from 7.05 – 8.70 mg/L.</p> <p><strong>&nbsp;</strong></p> Rita Rostika Dina Amalia Triyani Kiki Haetami Pringgo Dwi Noor Yadi Putra Copyright (c) 2024 Rita Rostika, Dina Amalia Triyani, Kiki Haetami, Pringgo Dwi Noor Yadi Putra https://creativecommons.org/licenses/by-sa/4.0 2024-06-27 2024-06-27 3 6 397 408 10.57096/return.v3i6.242 A Predictive CRM Analytics Framework For Merchant Retention: Applying RFM Segmentation, Customer Profiling, and Behavioral Analytics In The B2B Payment Gateway Company https://return.publikasikupublisher.com/index.php/return/article/view/246 <p>The history of payment systems, especially in the digital world, tells an engaging story of technological breakthroughs, economic growth, and shifts in society. The purpose of this study is to find out a Predictive CRM analytics framework for merchant retention: integrating RFM Segmentation, customer profiling, and dynamic insights in the B2B payment gateway company. This research outlines the research methodology, which links the theoretical concepts discussed earlier with the empirical evidence to be analyzed. Result diverse merchant base, spanning enterprises and SMEs across a wide range of industries, presents a unique set of challenges for retention. With over 50,000 merchants active and a complex landscape of transaction patterns and payment preferences, a one-size-fits-all approach is insufficient. A robust, adaptive, and data-driven framework is essential to effectively address these challenges and drive long-term merchant loyalty. The conclusion is This comprehensive analysis of the merchant base through the lens of enriched RFM segmentation, transactional trends, payment preferences, and CLV reveals a dynamic and nuanced landscape.</p> <p><strong>&nbsp;</strong></p> Stenaldo Abdinegara Kabut Nila Armelia Windasari Copyright (c) 2024 Stenaldo Abdinegara Kabut, Nila Armelia Windasari https://creativecommons.org/licenses/by-sa/4.0 2024-06-27 2024-06-27 3 6 409 428 10.57096/return.v3i6.246