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BASKARA: Journal of Business and Entrepreneurship
Published by Universitas Muhammadiyah Jakarta
ISSN : -     EISSN : 26230089     DOI : 10.24853/baskara
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Social Sciences Other
BASKARA: Journal of Business & Entrepreneurship adalah jurnal ilmiah peer-reviewed yang didedikasikan untuk menerbitkan hasil penelitian dan pengabdian masyarakat berkenaan dengan bisnis dan kewirausahaan serta pengembangannya. Jurnal ini juga menerbitkan pemikiran dan pengalaman praktisi Bisnis yang inspiratif dan inovatif. Kontribusi teoritis dikaitkan dengan fakta bahwa kasus tersebut mengkritisi teori yang ada atau melengkapi dan memperkaya teori yang sudah ada. Dengan kata lain kajian teoritis yang bersifat praktis, dapat diterapkan dan dimanfaatkan. Artikel adalah karya asli, berkualitas dan belum pernah diterbitkan di media lainnya. BASKARA: Journal of Business & Entrepreneurship mengundang para dosen, peneliti, pengkaji, praktisi, industri, dan pemerhati serta mahasiswa S1/S2/S3, untuk mengirimkan paper atau artikel ilmiahnya. Paper yang masuk akan di-review secara peer-review. Setelah proses review selesai, hasil review akan diinformasikan kepada penulis paper melalui sistem Open Journal System (OJS). BASKARA: Journal of Business & Entrepreneurship diterbitkan secara berkala, setiap dua kali dalam setahun (Oktober dan April) oleh Pusat Inkubator Bisnis dan Kewirausahaan (PIBK) Universitas Muhammadiyah Jakarta.
Arjuna Subject : Umum - Umum
Articles 134 Documents
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Digital-Era Entrepreneurship Readiness: The Influence of Financial Literacy, Digital Creativity, and Technology-Based Learning among University Students Muhammad Kholili Abdul Wahhab; Kiromim Baroroh; Yanuar Agung Fadlullah
BASKARA : Journal of Business and Entrepreneurship Vol. 8 No. 1 (2025): BASKARA: Journal of Business and Entrepreneurship
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54268/baskara.v8i1.27468

Abstract

Despite the fact that tremendous opportunities for online business have been made available as a result of the rapid development of technology, student participation is still extremely low. This study aims to analyze the effect of financial literacy, digital creativity, and technology-based learning on the readiness of students at the Faculty of Economics and Business, Universitas Negeri Yogyakarta, in managing online businesses using a mixed-methods approach with an explanatory sequential design. The quantitative phase involved 348 respondents selected from a population of 2,628 students from the 2021–2023 cohorts through proportionate stratified random sampling and was analyzed using multiple regression with SPSS 27.0. The qualitative phase was conducted to clarify and provide deeper insights into the quantitative results. The findings reveal that financial literacy (t = 5.946, p < 0.05) and digital creativity (t = 7.708, p < 0.05) have a significant and positive influence on student readiness, whereas technology-based learning shows no significant effect (p = 0.212). Together, the three variables contribute 44% to student readiness, while other factors beyond this model influence 56%. The qualitative analysis emphasizes that financial literacy strengthens decision-making, while digital creativity fosters innovation; however, technology-based learning is still perceived as less applicable. These findings underscore the importance of financial literacy and digital creativity in equipping students to manage online businesses, while the effectiveness of technology-based learning requires further evaluation to enhance its impact
Implementation of the S-O-R Framework in Analyzing Consumer Behavior on TikTok Platform Toward Repurchase Intention Muhammad Adhie Putra Rivaldy; Afa Ahmad Yunus; Mochamad Rifky Rifaldi; Elfindah Princes
BASKARA : Journal of Business and Entrepreneurship Vol. 8 No. 1 (2025): BASKARA: Journal of Business and Entrepreneurship
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54268/baskara.v8i1.27913

Abstract

This research explores how consumers behave on the TikTok Shop platform using the framework of Stimulus-Organism-Response (SOR); this is done to identify the influence of digital stimuli on repurchase intention. This study has the objective to examine how brand authenticity, influencer credibility, and social media engagement as external stimuli influence brand trust and customer satisfaction as internal responses, and how these, in turn, shape consumers’ repurchase intention on TikTok Shop. The study applies a quantitative explanatory method, with respondent data collected from 550 TikTok Shop consumers in the Jabodetabek area, an urban region with high digital engagement. PLS-SEM via SmartPLS was applied to analyze the data. The findings show that brand authenticity significantly affects both brand trust and customer satisfaction. However, influencer credibility and social media engagement do not show significant effects. Both brand trust and customer satisfaction positively influence repurchase intention. These results provide a bigger understanding of psychological mechanisms in social commerce and give ideas for digital marketers seeking to enhance consumer retention through authentic branding and trust-based strategies
The Impact of Financial Literacy and Digital Transformation on MSME Performance in Bandung City Dwi Rahmawati; Destiana Destiana; Jufri Yandes
BASKARA : Journal of Business and Entrepreneurship Vol. 8 No. 1 (2025): BASKARA: Journal of Business and Entrepreneurship
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54268/baskara.v8i1.28752

Abstract

Micro, small, and medium-sized enterprises (MSMEs) play an influential part in the economy of Indonesia. Their contribution to economic development is often hindered by insufficient financial literacy and a slow adoption of digital transformation. Enhancing these areas is crucial for boosting competitiveness, resilience, and sustainable growth. This research examines the impact of financial literacy, financial attitudes, financial satisfaction, and digital transformation on the performance of MSMEs in Bandung City. A quantitative research approach was utilized, employing primary data gathered through structured questionnaires given to MSME proprietors. The data analysis was completed using the partial least squares (PLS) technique, with the measurement model evaluated through convergent validity, discriminant validity, and reliability tests to maintain methodological rigor. The findings demonstrate that financial literacy, financial attitudes, financial satisfaction, and digital transformation each have a partial yet significant impact on MSME performance. The findings underscore the importance of integrating financial capability development with strategies for digital adoption to enhance business performance. The uniqueness of this research lies in its integration of financial behaviors and digital transformation aspects, providing a more comprehensive understanding of the factors influencing MSME performance. This study presents practical recommendations for policymakers and business leaders in developing strategies that enhance MSME competitiveness in the digital economy
The Influence of Kelana Coffee Consumer Perceptions and Preferences on Consumer Purchasing Interest in Surabaya Nur Anisah; Sonja Andarini
BASKARA : Journal of Business and Entrepreneurship Vol. 8 No. 2 (2026): BASKARA: Journal of Business and Entrepreneurship
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54268/baskara.v8i2.28852

Abstract

The focus of this research was on the emerging trend of mobile coffee services in Surabaya, specifically examining Kopi Kelana, the first electric-bike-based coffee pioneer in the city. To address the research inquiries, this study adopted a quantitative associative approach focusing on the relationship between Purchase Intention (Y) as the dependent factor and two independent elements: Consumer Perception (X1) and Consumer Preference (X2). Data collection involved a five-point Likert scale instrument, spanning from strongly disagree to strongly agree, to quantify each research indicator. The target population included individuals in Surabaya familiar with the Kopi Kelana brand. Furthermore, a purposive sampling strategy was implemented under a non-probability framework, specifically targeting Surabaya residents who had previously interacted with mobile coffee service models. A total of 157 respondents participated and provided valid data for analysis. Data analysis was conducted using instrument tests (validity and reliability), classical assumption tests, and multiple linear regression analysis. The findings of this study showed that consumer perception and preference had a favorable and on purchase intention, both simultaneously and partially (F = 149.759, p < 0.05). The regression analysis indicated that positive perceptions regarding quality and brand identity, coupled with strong preferences for taste variety, significantly enhanced consumer interest. It was concluded that maintaining a unique brand identity and high service standards were crucial for the sustainability of mobile coffee businesses in an urban environment.
Bubble Milk Tea and Consumer Behavior: A Preliminary Study of Purchasing Patterns in Kota Kinabalu Sitinurbayu Mohd Yusoff
BASKARA : Journal of Business and Entrepreneurship Vol. 8 No. 1 (2025): BASKARA: Journal of Business and Entrepreneurship
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54268/baskara.v8i1.29039

Abstract

Bubble milk tea has emerged as a rapidly expanding beverage trend in Malaysia, as reflected by the increasing number of franchise outlets across major urban areas. Despite its popularity, little is known about the factors influencing consumer purchasing behavior. This study aims to address this gap by identifying key determinants that shape bubble milk tea consumption among consumers in Kota Kinabalu, Sabah. A quantitative approach was employed, and data were collected through an online questionnaire from 100 respondents who had previously purchased bubble milk tea. The findings indicate that brand promotion plays a significant role in influencing purchasing decisions and serves as the primary motivational factor for consumption. These results highlight the importance of strategic marketing efforts in maintaining consumer interest and competitiveness within the beverage market. It is recommended that marketers adopt creative promotional strategies and brand differentiation to sustain consumer engagement. Future research should involve larger and more diverse samples to further validate these findings and explore additional behavioral factors      
Can CEO overconfidence influence tax avoidance with thin capitalization as a moderating variable? Mustika Dewi; Eva Herianti; Djusmalinar
BASKARA : Journal of Business and Entrepreneurship Vol. 8 No. 2 (2026): BASKARA: Journal of Business and Entrepreneurship
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54268/baskara.v8i2.29917

Abstract

This study examines the effect of CEO overconfidence on tax avoidance, using thin capitalisation as a moderating variable. Tax avoidance remains a critical concern because differences in tax rates across countries create opportunities for companies to reduce tax liabilities. This study uses a quantitative approach using a population of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020–2023. The study employed purposive sampling based on several specific criteria. Manufacturing companies were selected as research samples due to their high profit orientation, large tax burden, and the complexity of operational transactions. A panel data regression analysis approach was used in this study to test the hypotheses. The results indicate that CEO overconfidence has a positive and significant effect on tax avoidance. Furthermore, thin capitalisation amplifies the effect of CEO overconfidence on tax avoidance. Firms with higher levels of debt relative to equity and confident CEOs tend to implement tax avoidance strategies more effectively within legal constraints. This study sheds light on the interaction between managerial psychological factors and capital structure in influencing tax avoidance, thereby contributing to the existing literature on corporate governance and taxation. These findings offer guidance for corporate decision-makers in designing capital structure policies that balance operational financing needs and tax compliance, helping managers assess the risks associated with debt financing and tax strategies. Companies need to strengthen governance and oversight of CEO decisions and control debt structures. Regulators ought to strengthen regulations concerning thin capitalisation. Investors should consider CEO character when assessing risk. Future research should explore the inclusion of additional variables and expand the range of sectors examined to improve the generalisability of the findings.
The Mediating Role of Investment Decision Making: The Impact of Financial Literacy, Mental Budgeting, Self Control on Financial Well-Being Muhammad Ghiffary Ar Ridho Firdauz; Naelati Tubastuvi; Wida Purwidianti; Arini Hidayah
BASKARA : Journal of Business and Entrepreneurship Vol. 8 No. 2 (2026): BASKARA: Journal of Business and Entrepreneurship
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54268/baskara.v8i2.29932

Abstract

This study aims to analyze the effect of financial literacy, mental budgeting, and self-control on financial well-being with investment decision making as a mediating variable. This study uses Partial Least Squares Structural Equation Modeling (PLS-SEM) to analyze data collected from a sample of 218 productive-age individuals who have invested in financial assets or real assets and reside on the island of Java. The results show that financial literacy have a positive and significant effect on financial well-being, while mental budgeting and self control do not show a significant direct on financial well-being. These findings indicate that there is evidence to support the mediator, namely investment decision making. This mediator mediates the relationship between the independent variables, namely financial literacy, mental budgeting, and self-control, and financial wellbeing. The results show that individuals with high financial literacy, good mental budgeting skills, and self-control tend to exhibit good investment decision-making behavior. As a result, this contributes to their overall financial wellbeing. In general, the theoretical implications of this study add to the existing knowledge, while the practical implications provide a useful perspective for policymakers, financial institutions, and individuals to promote their financial well-being.
Sustainable Business Model Integration for Revenue Acceleration of Batik MSMEs in Lamongan Mega Barokatul Fajri; Tatag Satria Praja; Khubby Mulyono; Septy Bian Sastro; Revita Dea Tri Maysahroh; Addina Haque Abdullah
BASKARA : Journal of Business and Entrepreneurship Vol. 8 No. 2 (2026): BASKARA: Journal of Business and Entrepreneurship
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54268/baskara.v8i2.30032

Abstract

This study aims to analyze the acceleration of income of Lamongan batik MSMEs in Lamongan Regency using an integration method of three business analysis models, namely the Value Chain analysis model, Business Model Canvas, and PESTEL analysis. This is to create a sustainable business model. This research is a descriptive qualitative study with the research objects being the Chotifa Batik MSME in Sendang Duwur Village and the Bani Yasit Batik MSME in Sendang Agung Village. The results show that the combination of the three sustainable business models can provide a detailed and comprehensive overview of the internal and external conditions of Lamongan batik MSMEs. The value chain analysis shows that both Lamongan Batik MSMEs, namely Batik Chotifah and Batik Bani Yasit, have weaknesses in terms of raw material procurement and technology in the production process. The PESTEL analysis shows that economic, technological, and environmental factors are issues that must be prioritized. BMC analysis shows that Batik Chotifa focuses on the lower-middle segment with expertise in natural dyeing. Meanwhile, Batik Bani Yasit focuses on the upper-middle segment with innovative batik designs. The integration of these three models makes it easier for Batik MSMEs to categorize the external challenges they will face, optimize internal activities, and develop effective, efficient, adaptive, and sustainable business strategies. By integrating a sustainable business model, Lamongan Batik MSMEs have the opportunity to increase their competitiveness, expand their market to the global market, and preserve local culture and the surrounding environment
Parasocial Interaction and Digital Intimacy as Determinants of Generation Z Customer Loyalty Fransisca Sobana; Siska Fatimah
BASKARA : Journal of Business and Entrepreneurship Vol. 8 No. 2 (2026): BASKARA: Journal of Business and Entrepreneurship
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54268/baskara.v8i2.30804

Abstract

In 2024, beauty client loyalty noticed 42%; that is, Generation Z are price-sensitive. Digital consumer engagement is important to boost brand loyalty. This research examines how parasocial interaction and digital intimacy affect Generation Z customer loyalty. It employs quantitative methods and selective sampling to choose 180 respondents. The sample includes Cirebon-based Generation Z residents aged 15–24 who are active Scarlett users with at least two purchases. Data analysis using SmartPLS 3. Parasocial interaction and digital intimacy positively and significantly affect customer loyalty, both together and independently. Emotional engagement with the brand and digital interactions play a crucial role in driving repeat business. These findings indicate that Gen Z loyalty today is not just about transactions but also requires strong digital relationships and psychological bonds with the brand. Strengthen digital marketing strategies by focusing on the quality of interactions and building better digital connections through creating relevant content, communicating effectively, and engaging actively with consumers to foster sustainable loyalty. Furthermore, these findings can also serve as a platform for building marketing tactics that are more relationship-orientated, relevant, and long-term.
Human Capital and Entrepreneurial Success of Indonesian Immigrant Entrepreneurs in Taiwan Desi Yuliana; Wong Chan-Yuan; Irfandi Djailani
BASKARA : Journal of Business and Entrepreneurship Vol. 8 No. 2 (2026): BASKARA: Journal of Business and Entrepreneurship
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54268/baskara.v8i2.30892

Abstract

This paper examines the role of human capital in determining the entrepreneurial success of Indonesian immigrant entrepreneurs in Taiwan. Drawing on a dataset of 50 Indonesian entrepreneurs, the study investigates how factors such as education, prior work experience, and acquired skills influence business performance. The findings reveal that human capital characteristics—particularly education and previous entrepreneurial experience—play a critical role in shaping entrepreneurial outcomes. However, many immigrant entrepreneurs face challenges in aligning their formal education with their current business ventures. This study contributes to the growing discourse on immigrant entrepreneurship, emphasizing the importance of human capital in sustaining successful entrepreneurial endeavors in a foreign context.

Page 13 of 14 | Total Record : 134

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