PT G Airlines is committed to providing the best service to consumers. Apart from that, G Airlines is also called to carry out corporate responsibility for the environment. One initiative is to use recycled cargo packaging materials. This recycled material has also been tested for its strength at an affordable cost. When compared to previous cargo packing materials, recycled materials are believed to have a positive impact on improving G Airlines' performance. Packaging services or packaging for environmentally friendly cargo shipments certified by Forest Stewardship Council or FSC. The company calls it the GIA Box, this environmentally friendly packaging material product is certified and has international standards.

However, GIAA was asked not to be rushed in deciding the use of these products because they had to consider the supply chain. Company leaders are asked to pay attention to the decisions taken to use environmentally friendly products for this packaging. If we pay attention to this, it is related to the financial performance of cargo unit companies, which are considered unable to determine the best formula.

Some information on financial components of cargo units and comparisons with catering units is provided in Table 1 and Table 2 below.

Table 1: Cargo Unit Financial Information

	2019 (Triliun)	2018 (Triliun)
Net income	8.3	5.6
Total assets	90	80
Shareholders’ Equity	50	40

Table 2: Catering Unit Financial Information

	2019 (Triliun)	2018 (Triliun
Net income	5.7	3.6
Total assets	45	30
Shareholders’ Equity	80	70

There are two financial indicators that must be considered by the company leadership to assess the financial performance of Kargo's unit. The first is Return on Assets (ROA) and the second is Return on Equity (ROE).

Questions:
1. Explain the difference between ROA and ROE.
2. Calculate the respective ROA for cargo units and catering units from the two existing data for 2018 and 2019.
3. Give your opinion after comparing the ROA of the two units.
4. Calculate the ROE of cargo units in 2018 and 2019.
5. What year is the ROE of cargo units best?
6. Describe the driving factors for the performance of the supply chain for environmentally friendly raw materials for packaging that should be considered by G Airlines before deciding on the use of the GIA Box.