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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 5 Documents
 1 
Search results for , issue "Vol. 1 No. 1 (2023): (April)" : 5 Documents clear
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.

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