Return : Study of Management, Economic and Bussines https://return.publikasikupublisher.com/index.php/return Google Index en-US [email protected] (Aurelia) [email protected] (Aurelia) Thu, 20 Mar 2025 00:00:00 +0000 OJS 3.2.1.4 http://blogs.law.harvard.edu/tech/rss 60 Determinants of Safety Citizenship Behavior: A Case Research of Operation Employees at Kereta Api Indonesia (Persero) https://return.publikasikupublisher.com/index.php/return/article/view/348 <p>Train accident statistics show that risky behavior continues to occur, both in the form of violations of standard operating procedures and poor safety behavior by Indonesian Railways (KAI) operational staff, which can lead to accidents. Therefore, a more in-depth examination of the variables that influence Safety Citizenship Behavior (SCB) is needed. This research aims to analyze the effect of safety procedures and safety motivation on SCB, with safety leadership as a moderating variable. Data was collected from August to December 2024 using the Partial Least Square (PLS) based Structural Equation Model (SEM) technique in Bandung Operation Area 2. The research sample consisted of 143 randomly selected employees. The results showed that social capital has a significant influence on safety citizenship behavior, while safety motivation does not show a significant influence. However, safety leadership was proven to moderate the influence of safety motivation on SCB, increasing the effectiveness of safety motivation in encouraging this behavior. These findings demonstrate the importance of developing an appropriate safety leadership model to improve safety behavior and reduce dangerous activities in KAI. By understanding the factors that influence SCB, it is hoped that KAI can improve operational safety and employee welfare.</p> Iqbal T. Iskandar, Deden Sutisna M. N. Copyright (c) 2025 Iqbal T. Iskandar, Deden Sutisna M. N. https://creativecommons.org/licenses/by-sa/4.0 https://return.publikasikupublisher.com/index.php/return/article/view/348 Mon, 24 Mar 2025 00:00:00 +0000 The Role of AI in Predicting Consumer Behaviour and Effective Marketing Strategies https://return.publikasikupublisher.com/index.php/return/article/view/355 <p>Artificial Intelligence (AI) has become an important tool in analysing and predicting <br />consumer behaviour. With its big data processing capabilities, AI can assist companies <br />in developing more effective and efficient marketing strategies. This research aims to <br />analyse the role of AI in understanding consumer behaviour patterns and their <br />implications for marketing strategies. The method used in this research is a literature <br />study that includes various journals, industry reports, and case studies. The results show <br />that AI provides significant advantages in increasing sales conversions, optimising <br />marketing costs, and strengthening relationships between companies and customers. <br />However, challenges such as data privacy and algorithm transparency remain major <br />concerns in the application of this technology. Therefore, an ethical and sustainable <br />strategy in adopting AI is required so that the benefits can be optimised without <br />compromising customer trust. This research provides insights for academics and <br />business practitioners in understanding the impact of AI on consumer behaviour and <br />developing more innovative and data-driven marketing strategies.</p> Dony Ari Nugroho Copyright (c) 2025 Dony Ari Nugroho https://creativecommons.org/licenses/by-sa/4.0 https://return.publikasikupublisher.com/index.php/return/article/view/355 Tue, 25 Mar 2025 00:00:00 +0000 The Effect of OHS Procedures and Worker Competence on Occupational Safety and Health with Worker Communication as a Mediator at Public Company (PERUM) Jasa Tirta II https://return.publikasikupublisher.com/index.php/return/article/view/346 <p>Occupational safety and health (OHS) is crucial for ensuring a safe and healthy workplace, reducing work-related accidents, and enhancing productivity. This study aims to analyze the effect of OHS Procedures and Worker Competence on Occupational Safety and Health (OHS) with Worker Communication as a mediator at Public Company (PERUM) Jasa Tirta II. The approach used in this research is quantitative with a survey method, which aims to test hypotheses through numerical data analyzed statistically. The population in this study were all employees at PERUM Jasa Tirta II, with sampling techniques using simple random sampling. The number of samples used was 95 employees, which was determined using the Slovin formula with an error rate of 5%. The results showed that OHS procedures and worker competence had a significant effect on occupational safety and health. In addition, worker communication acts as a mediator that affects the relationship between OHS procedures and worker competence with occupational safety and health. The findings confirm that proper implementation of OHS procedures, improvement of worker competencies, and effective communication between workers can improve work safety in the company. This study makes an important contribution to efforts to improve occupational safety and health through an approach that involves procedures, worker skills and effective communication.</p> Prastono Wijayanto Copyright (c) 2025 Prastono Wijayanto https://creativecommons.org/licenses/by-sa/4.0 https://return.publikasikupublisher.com/index.php/return/article/view/346 Mon, 24 Mar 2025 00:00:00 +0000 Due Diligence in Financial Aspects for Remedies Postpartum Care Center https://return.publikasikupublisher.com/index.php/return/article/view/349 <p>This study evaluates the financial feasibility of the Remedies Postpartum Care Center, which aims to provide holistic health services for postpartum mothers during the critical period of 0-14 days after delivery. The purpose of this study is to assess the feasibility of investment by conducting a financial due diligence analysis, including revenue projections, Return on Investment (ROI), Net Present Value (NPV), and Internal Rate of Return (IRR) calculations. The results showed that the average ROI reached 16.93%, with a positive NPV and a payback period of four years. In addition, the IRR was recorded at 44% in the fifth year, indicating that the project was feasible. The findings also showed that Remedies had no short- or long-term debt, with a current ratio of 2.64 times. The Remedies Postpartum Care Center has good prospects based on the financial analysis conducted. With a solid risk management strategy and significant revenue projections, the project is feasible for implementation. This research provides guidance for investors and entrepreneurs in assessing the feasibility of healthcare projects. The results can be used as a reference for policy development to support postpartum care centers in Indonesia.</p> Saptiangga Sartono, Rhian Indradewa, Unggul Kustiawan, Rian Adi Pamungkas Copyright (c) 2025 Saptiangga Sartono, Rhian Indradewa, Unggul Kustiawan, Rian Adi Pamungkas https://creativecommons.org/licenses/by-sa/4.0 https://return.publikasikupublisher.com/index.php/return/article/view/349 Mon, 24 Mar 2025 00:00:00 +0000 Analysis of Carbon Trading Potential in Forest Conservation Areas as A Sustainability Strategy in PT Cheil Jedang Indonesia Pasuruan https://return.publikasikupublisher.com/index.php/return/article/view/356 <p>Carbon trading is a strategic mechanism to support sustainability in Indonesia by integrating economic, environmental and social considerations. This research explores the potential of carbon trading in the forest conservation area of PT Cheil Jedang Indonesia (CJI) Pasuruan as a sustainability strategy to maximize economic and ecological benefits. This research used a qualitative approach with data collection through observation and documentation. Primary data was obtained from stakeholders, while secondary data included reports, regulations and literature. Analysis was conducted by combining economic valuation and qualitative descriptive analysis. PT CJI Pasuruan demonstrated significant carbon trading potential through two conservation areas, namely Patuguran Mangrove and Puspo area, with an estimated economic value of carbon reaching IDR 4,147,929,778. In addition, the company is committed to reducing greenhouse gas emissions and supporting sustainable forest management practices. The results indicate that carbon trading can contribute to economic, environmental and social sustainability. Despite challenges such as regulatory complexity, this initiative can serve as a model for other companies looking to implement sustainability-based strategies.</p> Ayuni Sabrina Zanuharsih, Muhammad Wildan Affan Copyright (c) 2025 Ayuni Sabrina Zanuharsih, Muhammad Wildan Affan https://creativecommons.org/licenses/by-sa/4.0 https://return.publikasikupublisher.com/index.php/return/article/view/356 Thu, 20 Mar 2025 00:00:00 +0000 Developing Effective Marketing Strategies for A New MRO Company: A Case Study of Akasa Teknologi Nusantara at Soekarno-Hatta International Airport https://return.publikasikupublisher.com/index.php/return/article/view/347 <p>The aviation Maintenance, Repair, and Overhaul (MRO) industry is an important pillar in ensuring aircraft safety, operational efficiency, and regulatory compliance. This study aims to analyze the internal and external factors that influence Akasa Teknologi Nusantara in marketing their services in the MRO industry in Indonesia. This study uses data triangulation, integrating qualitative data collected through interviews as primary data, supported by statistical data collected through the Directorate General of Civil Aviation (DGCA) that validates the interview results. A thorough and comprehensive evaluation using strategic marketing formulation through analysis of PESTEL analysis framework, Porter's Five Forces, B2B Value Pyramid, and VRIO analysis to provide a holistic perspective of ATN's competitive landscape as a new entrant in the industry. In addition, STP (Segmentation, Targeting, and Positioning), 7P Marketing Mix, and Five Product Levels analysis to analyze and formulate a market entry strategy for ATN's value proposition. Safety and compliance remain of utmost importance for any aviation-related company, including ATN as an MRO service provider, as airline clients prioritize partners that meet strict aviation safety standards and certification requirements to demonstrate their compliance with regulations. The implementation plan to increase such value can be done through SEO-optimized websites and social media engagement to increase brand and industry awareness, as well as participating in aviation industry exhibitions and conventions to increase brand recognition.</p> Mahardhika Rizky Gumarianto Copyright (c) 2025 Mahardhika Rizky Gumarianto https://creativecommons.org/licenses/by-sa/4.0 https://return.publikasikupublisher.com/index.php/return/article/view/347 Mon, 24 Mar 2025 00:00:00 +0000 The Influence of Green Accounting Implementation and Environmental Performance on Firm Value https://return.publikasikupublisher.com/index.php/return/article/view/350 <p>This research aims to test, analyze and empirically prove the influence of green accounting <br />and environmental performance on company value in basic materials sector companies listed <br />on the Indonesia Stock Exchange in 2021-2023 with a population of 107 companies. The <br />research sample was selected using a purposive sampling technique according to the criteria <br />so that a sample of 20 companies was obtained. This research uses the SPSS version 29 <br />application to test sample data for each variable. This research is causality research with a <br />quantitative approach that uses secondary data collected from annual financial reports and <br />company continuity reports obtained from the official website of the Indonesia Stock <br />Exchange www.idx.co.id and which can be obtained from the respective company websites. <br />The results of the green accounting study measured by the environmental cost ratio have a <br />significant effect on company value. While the environmental performance variable <br />measured by the PROPER rating does not have a significant effect on company value. The <br />novelty in this study is that the green accounting variable is seen from the environmental <br />costs measured using the formula environmental costs / net profit after tax. While previous <br />studies, environmental costs were measured using dummy variables. Then the company <br />value variable was measured using Tobin's Q. However, in this study the company value <br />variable was measured using Price to Book Value (PBV).</p> Sri Daryanti Zen, Amirah Zahra Ariri Copyright (c) 2025 Sri Daryanti Zen, Amirah Zahra Ariri https://creativecommons.org/licenses/by-sa/4.0 https://return.publikasikupublisher.com/index.php/return/article/view/350 Tue, 25 Mar 2025 00:00:00 +0000 E-WOM Orientation Strategy as a Catalytic Dimension in Enhancing Brand Equity of Craftonesia https://return.publikasikupublisher.com/index.php/return/article/view/361 <p>This study aims to analyze the influence of Electronic Word of Mouth (E-WOM), <br />digital marketing strategy, and innovation on the brand equity of Craftonesia, an <br />MSME in Semarang that produces woven crafts from waste paper. The research <br />method used is qualitative with a case study approach, which involves in-depth <br />interviews and observation. The results showed that E-WOM plays a significant role in <br />increasing brand awareness and consumer purchase intention. In addition, a digital <br />marketing strategy that includes Search Engine Optimization (SEO) and Search Engine <br />Marketing (SEM) helps Craftonesia reach a wider audience. The research also <br />identified challenges facing Craftonesia, including limited human resources and digital <br />marketing. The conclusion of this study is that a combination of E-WOM, consistent <br />branding, and effective digital marketing strategies are key to Craftonesia's success in <br />increasing brand equity. The implications of this study recommend Craftonesia to <br />partner with micro-influencers and increase customer engagement through User<br />Generated Content (UGC) and collaboration with local communities.</p> Havif Wahyu Saputra Copyright (c) 2025 Havif Wahyu Saputra https://creativecommons.org/licenses/by-sa/4.0 https://return.publikasikupublisher.com/index.php/return/article/view/361 Tue, 25 Mar 2025 00:00:00 +0000