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Baashima: Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen
Published by PT Alahyan Publisher Sukabumi
ISSN : -     EISSN : 29881056     DOI : https://doi.org/10.61492/baashima.v1i1
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Baashima: Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen (E-ISSN: 2988-1056) adalah jurnal yang dikelola dan diterbitkan sebanyak dua kali dalam setahun (April dan Oktober) oleh PT Alahyan Publisher Sukabumi sejak tahun 2023, yang bertujuan untuk memfasilitasi pemahaman yang lebih baik tentang bisnis digital, akuntansi, kewirausahaan dan ilmu manajemen berbasis penelitian di kalangan akademisi dan peneliti. Baashima: Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen berfokus pada penelitian dan tinjauan penelitian terkait bisnis digital, akuntansi, kewirausahaan dan ilmu manajemen yang dilakukan dengan menggunakan kajian empiris dan teoritis dibidang bisnis digital, akuntansi, kewirausahaan dan ilmu manajemen. Baashima: Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen berfokus terkait berbagai tema, topik dan aspek bisnis digital, akuntansi, kewirausahaan dan ilmu manajemen.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 31 Documents
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Dampak Keuangan Dan Strategi Usaha Mikro, Kecil dan Menengah Untuk Bertahan Dalam Pandemi Covid-19 Anggana, Reza Patra; Winata, Indra; Restiany, Devi; Yusdiana, Devie; Suhati, Lisafani; Piliang, Fitri Delimasari
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 1 No. 1 (2023): (April)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v1i1.2

Abstract

The purpose of this study is to find out and analyze the financial impact caused by the COVID-19 pandemic on the development of MSME business in Indonesia based on the position of MSME credit and strategies for MSMEs in dealing with the COVID-19 pandemic by utilizing information technology and internet networks through digitization. The analytical method used in this study is a qualitative descriptive method. The population in this study is MSMEs in Indonesia. The results of this study are in the form of financial impacts and MSME strategies to survive the COVID-19 pandemic. During the Covid-19 pandemic that hit all parts of the world, it hurt economic growth, with the projection for the global economy to grow at minus 3% based on data from the IMF in 2020. Economic activity in Indonesia has become hampered as a result of PPKM, MSME actors in Indonesia. decreased income. The decline in income makes MSME actors who have credit to financial institutions find it difficult to pay their obligations, especially since there are policies from the Government in financial relaxation, one of which is delaying installment payments and credit restructuring so that the credit position will experience a static phase and even decline due to policy uncertainty and the business climate due to covid-19 pandemic. The majority of MSMEs or as many as 82.9% experienced a negative impact from this pandemic. MSMEs make several efforts to maintain their business conditions. They take several efficiency measures such as: reducing the production of goods/services, reducing working hours and the number of employees, and sales/digital marketing channels.
Kepercayaan Pelanggan dan Citra Perusahaan Dalam Meningkatkan Loyalitas Pelanggan Surip, Surip
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 1 No. 1 (2023): (April)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v1i1.3

Abstract

Customer trust and company image are the main factors that can increase customer loyalty.  To determine the effect of customer trust and company image on customer loyalty is the purpose of this study.  This research data is a customer of the warehousing department of PT Agung Raya with a population of 300 customers. The sampling technique in this study used a sample size web.raosoft.com with an error rate of 10% so that a sample of 75 respondents was obtained. Disseminating questionnaires is a method of data collection. This research uses multiple linear regression analysis as its analysis method. The results showed that customer trust and company image positively affected customer loyalty, and the effect was 76.8% while 23.2% was influenced by other variables. The variable that has a dominant influence is the company's image, with an influence of 68.7%. The contribution of this study is to expand marketing management literature related to customer trust and corporate image in the context of organizations.
Cash Holding, Leverage Dan Peluang Pertumbuhan Terhadap Keputusan Investasi Perusahaan Supriyanto, Aldi
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 1 No. 1 (2023): (April)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v1i1.4

Abstract

Investment in property and real estate companies continued to decline in 2018 and 2019. The company's management is faced with investment decisions that can provide benefits for the company. The use of cash holding, leverage and growth opportunities in the company are considerations for the company's management in making more efficient investment decisions. This research aims to determine the influence of cash holding, leverage, and company growth opportunities on the company's investment decisions. This study uses a quantitative approach with a sample of 37 property and real estate companies on the Indonesia Stock Exchange. The results of the study stated that cash holding, leverage, and growth opportunities did not have a positive effect on investment decisions made by the company. Where cash holding, leverage, and growth opportunities only have an influence of 3.8% on the company's investment decisions, while 96.2% are influenced by other variables that are not studied.
Perencanaan Pajak Penghasilan (Tax Planning) Dalam Upaya Penghematan Pajak Pada Pt. Golden Rooster Indonesia Rasidin, Rinaldi; Sulaiman, Sulaiman
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 1 No. 1 (2023): (April)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v1i1.5

Abstract

There is a tax saving strategy legalized by the Tax Law, which is allowed as long as it does not violate the rules stipulated by the Tax Law and does not harm the state for this tax savings. This tax-saving effort is popular in the tax world called Tax Planning (Tax Planning). This study aims to analyze the use of tax planning and analysis of tax planning maximization. This type of research is descriptive research to conduct this research and internal data collection for the purpose of this research. The results of the study conclude that the company has not implemented tax planning optimally for the overall income tax which has an impact on corporate tax being high which should be maximized so that corporate tax is reduced. The policy in using the gross-up method or the Nett method for income tax as outlined in the contract agreement with partners, then the company policy in providing benefits to employees, so that when it is charged as an expense it is recognized as a deductible expense.
Pengaruh Digitalisasi Spbu Dan Kualitas Pelayanan Terhadap Kepuasan Konsumen Gumelar, Agung Yedi; Rianto, Toha; Sobar, Agus
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 1 No. 1 (2023): (April)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v1i1.6

Abstract

One of the key elements that might raise customer happiness is the digitalization of gas stations and the quality of their services.  The goal of this study is to ascertain how customer happiness is affected by the digitization of gas stations and service quality.  The data for this study come from 34 petrol stations in Sukabumi City and Regency, which has a population of 100,000. A sample of 383 respondents was obtained using a sampling technique in this study that used a sample size of web.raosoft.com and an error rate of 5%.   Questionnaires are distributed as part of the data collection process. In this work, multiple linear regression analysis was the method of analysis. According to the findings, customer satisfaction increased by 27% as a result of the digitalization of gas stations and the quality of the service, with other factors affecting the remaining 73%. The quality of service, which has a dominant influence of 35.5%, is variable. The study's contribution is to increase the body of knowledge in the field of marketing management about the digitalization of gas stations and service quality in the context of businesses.
Analisis Determinan Yang Berpengaruh Terhadap Pendapatan Nelayan: (Studi di Desa Mertasinga Kecamatan Gunung Jati Kabupaten Cirebon) Wartoyo, Wartoyo; Nabila, Putri
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 1 No. 2 (2023): (Oktober)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v1i2.7

Abstract

The total estimated potential of fish resources in 11 Fisheries Management Areas of the Republic of Indonesia (WPPNRI) is 12.01 million tons per year with JTB 8.6 million tons per year. However, from KKP data, Indonesia is still very far from reaching 8.6 million tons per year. Therefore the purpose of this study is to find out; Fuel Oil, fishing gear, and mileage affect fishermen's income in Mertasinga Village, Cirebon Regency. The research method used in this study is Quantitative Inferential using data collection techniques such as primary data, and secondary data. The data analysis used includes a data quality test, classical assumption test, multiple linear regression test, hypothesis test, and determinant coefficient. The results of this study show that partially the variables of Fuel Oil, fishing gear, and mileage affect fishermen's income. This is indicated by the taccount value > ttable, the BBM variable shows the calculation (4,064) > ttable (1,988), the thitung fishing gear variable (3,746) > ttable (1,988), the calculated mileage variable (9,067) > the ttable (1,988). Simultaneously fuel oil, fishing gear and mileage to fishermen's income in Mertasinga Village, Cirebon Regency. This is indicated by the calculation of > Faccount (62.709) > Ftable (2.71) and sig < a (0.000 < 0.05).
Pengaruh Rasio Keuangan Dan Pertumbuhan Perusahaan Terhadap Devidend Payout Rasio (Dpr) Dan Implikasinya Pada Harga Saham: (Studi pada Perusahaan Perbankan Yang Listing di Bursa Efek Indonesia) Ulfah, Ulfah; Alwi, Alwi; Muniarty, Puji
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 1 No. 2 (2023): (Oktober)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v1i2.8

Abstract

This research was conducted at Banking companies listed on the Indonesia Stock Exhange (IDX). With the aim of research is to find out the effect of financial ratios and company growth on the deviation end payout ratio (DPR) and its implications for stock price in banking companies listed on the Indonesian Stock Exchange (IDX). This research is an associative research. The population in this research are 46 banking companies listed on the Indonesia Stock Exchange (IDX). The samples in this study amounted to four banks. The sampling technique used is purposive sampling. This research uses secondary data using the data analysis method Classical assumption test (consisting of normality test, multicollinearity test, autocorrelation test and heteroscedasticity test), multiple linear regression analysis, partial test (t-test), and path analysis with the help of the SPSS version. 20. The results of this study indicate that ROA (Return On Assets), DER (Debt to Equity Ratio), and Company Growth has no significant effect on the DPR (Devidend Payout Ratio). Furthermore, the DPR has no significant effect on stock prices, while ROA and DER have no significant effect on stock prices through the DPR (Devidend Payout Ratio), and Company Growth has a significant effect on stock prices through the DPR (Devidend Payout Ratio).
Pengaruh Debt To Asset Ratio, Working Capital Turnover dan Sales Growth Terhadap Return On Asset: Studi pada PT Primarindo Asia Infrastructure Tbk Iksan, Muhammad; Alwi, Alwi; Muniarty, Puji
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 1 No. 2 (2023): (Oktober)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v1i2.9

Abstract

This research was conducted on manufacturing companies listed on the Indonesian Stock Exchange. With the aim of the research is to determine the effect of Debt to Asset Ratio, Working Capital Turnover, and Sales Growth on Return on Assets at PT. Primindo Asia Infrastructure Tbk. This research is associative research. The population in this study are companies that have gone public and have been listed on the Indonesian stock exchange for 17 years at PT. Primarindo Asia Infrastructure Tbk from 2005 to 2021. The sample in this study is 8 years. The sampling technique used is purposive sampling. This study uses secondary data using data analysis methods Classical assumption test (consisting of normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test), multiple linear regression analysis, coefficient of determination test, partial test (t-test), simultaneous test (f -test). The results of this study indicate that the Debt to Asset Ratio, Working Capital Turnover, and Sales Growth have a significant effect on Return on Assets. Furthermore, DAR has a significant effect on Return on Assets, while WCT and Sales Growth have no significant effect on Return On Assets.
Analisis Perbandingan Degree ff Financial Leverage Antara Pt. Japfa Comfeed Indonesia Tbk dan Pt. Charoend Pokphand Indonesia Tbk Saodah, Saodah; Alwi, Alwi
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 1 No. 2 (2023): (Oktober)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v1i2.10

Abstract

This study aims to analyze whether or not there is a difference in the Degree of Financial Leverage between PT. Japfa Comfeed Indonesia Tbk and PT. Charoend Pokphand Indonesia Tbk. The type of research used in this research is comparative research (comparison). Comparative research is used to determine the comparison of the Degree of Financial Leverage between PT. Japfa Comfeed Indonesia Tbk (X1) and PT. Charoend Pokphand Indonesia Tbk (X2). The variable in this study is DFL (Degree of Financial Leverage). The sampling method used was a purposive sampling method, namely taking a sample that was determined previously based on the aims and objectives of the research and the sample in this study was the financial statements at PT. Charoend Pokphand Indonesia Tbk and PT. Charoend Pokphand Indonesia Tbk for 10 years starting from 2012 to 2021. The data analysis used was in the form of a t-test of two independent samples. The results of the analysis show that there is a significant difference in the Degree of Financial Leverage between PT. Japfa Comfeed Indonesia Tbk and PT. Charoend Pokphand Indonesia Tbk, the results of data interpretation can be compared tcount and ttable. If tcount ≥ table, then H0 is accepted and Ha is rejected. So {(2.534) ≥ (2.306)}, then H0 is rejected and Ha is accepted.
Analisis Pengaruh NPL, DER, dan CAR Terhadap ROA Pada PT Bank J Trust Indonesia Tbk. Syahrin, Alfin; Alwi, Alwi
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 1 No. 2 (2023): (Oktober)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v1i2.12

Abstract

This study aims to examine the effect of Non-Performing Loans (NPL), Debt to Equity (DER), and Capital Adequacy Ratio (CAR) on return on assets (ROA). This type of research includes associative research with a quantitative approach using secondary data obtained from the website www.idx.co.id. The population in this study is the financial statements of Pt Bank J Trust Indonesia Tbk for 15 years (2007-2021). The method used in selecting the sample was purposive sampling and determining the sample based on the criteria set by the researcher with a sample of 12 years (2010-2021). Based on secondary results of data processing using the F test method, it is known that the variables NPL, DER, and CAR simultaneously have a significant effect on ROA.

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