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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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Pengaruh Manajemen Perpajakan, Aset Pajak Tangguhan dan Free Cash Flow Terhadap Manajemen Laba Kartika, Dwi; Rely, Gilbert; Prayogo, Bambang; Mulyadi; Hasioan Sianipar, Panata Bangar
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 2 No. 1 (2024): (April)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v2i1.74

Abstract

The research aims to examine the effect of Tax Management, Deferred Tax Assets and Free Cash Flow on Profit Management, the population of issuers in the Food & Beverage sub-sector on the Indonesian Stock Exchange for the 2020-2022 period. The research used quantitative data, multiple linear regression, purposive sampling method, obtained from 30 issuers for 3 years, sample 90 data and hypothesis testing using Eviews version 12, the results conclude that (1) Tax Management has no significant effect on Profit Management, (2) Deferred Tax Assets has a negative and significant effect on Profit Management and (3) Free Cash Flow has a negative and significant effect on Profit Management, (4) Tax Management, Deferred Tax Assets and Free Cash Flow simultaneously have a significant effect on Profit Management.
Pengaruh Audit Tenure, Ukuran Perusahaan dan Komite Audit Terhadap Audit Report Lag: (Studi Pada Perusahaan Property & Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022) Faradilla Kurnia, Rani; Harry Mukti, Aloysius; Hasioan Sianipar, Panata Bangar
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 2 No. 1 (2024): (April)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v2i1.75

Abstract

This study aims to examine The Effect of Audit Tenure, Company size and Audit Committee on Audit Report Lag. The population in this study is all Property and Real Estate Companies listed on the Indonesia Stock Exchange in 2019-2022. The variables used in this study are Audit Report Lag as the dependent variable; Audit Tenure, Company Size, and Audit Committee as an independent variable. The sampling technique used is the purposive sampling method and obtained as many as 89 companies and 225 samples. The analysis methods used are Descriptive Statistical Analysis, Classical Assumption Test, Correlation Test, Multiple Linear Regression Test, and Hypothesis Test. The results showed that the Audit Tenure and Audit Committee did not affect Audit Report Lag. And Company Size harm Audit Report Lag.
Pengaruh Capital Intensity, Likuiditas dan Prinsip Kewajaran & Kelaziman Usaha Terhadap Manajemen Perpajakan: (Studi Pada Emiten Sektor Tambang Bursa Efek Indonesia Periode 2020-2022) Sevtianti, Lola Serly; Rely, Gilbert; Prayogo, Bambang; Mulyadi; Hasioan Sianipar, Panata Bangar
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 2 No. 1 (2024): (April)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v2i1.76

Abstract

The study aims to examine the effect of Capital Intensity, Liquidity and Arm's Length Principle on Tax Management. The population of mining sector issuers on the Indonesia Stock Exchange for the 2020-2022 period. The research used quantitative data, multiple linear regression, sampling techniques namely purposive sampling methods and obtained as many as 10 issuers and 30 data samples. Hypothesis testing with SPSS Statistics 27, the results concluded that (1) Capital Intensity had no affect on Tax Management, (2) Liquidity had no affect on Tax Management, (3) Arm's Length Principle have a significant positive effect on Tax Management, (4) Capital Intensity, Liquidity and Arm's Length Principle simultaneously have a significant effect on Tax Managemen.
Pengaruh Asimetri Informasi, Manajemen Perpajakan dan Beban Pajak Tangguhan Terhadap Manajemen Laba: (Studi Pada Emiten Sektor Perindustrian BEI Periode 2019-2022) Avista Yudha, Suchi; Rely, Gilbert; Prayogo, Bambang; Mulyadi; Hasioan Sianipar, Panata Bangar
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 2 No. 1 (2024): (April)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v2i1.77

Abstract

The study aims to examine the effect of Information Asymmetry, Tax Management, and Deferred Tax Expenses on Earnings Management, the population of industrial sector issuers on the IDX for the period 2020-2022. The research used quantitative data, multiple linear regression, purposive sampling technique, obtained 17 issuers for 4 years, the sample of 68 data, and hypothesis testing using Eviews version 12, the results concluded that (1) Information Asymmetry has a negative and significant effect on Earnings Management, (2) Tax Management has a positive and significant effect on Earnings Management and (3) Deferred Tax Expenses have no significant effect on Earnings Management, (4) Information Asymmetry, Tax Management, and Deferred Tax Expenses simultaneously have a significant effect on Earnings Management.
Pengaruh Kualitas Produk, Kualitas Pelayanan dan Harga Terhadap Kepuasan Konsumen Pada Aroma Bakery dan Cake Shop Gunung Tua Alfauziah, Halimah Safitri; Syahriza, Rahmi; Syahbudi, Muhammad
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 2 No. 1 (2024): (April)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v2i1.85

Abstract

This research aims to determine the effect of product quality, service quality and price on consumer satisfaction at Aroma Bakery & Cake Shop Gunung Tua. This research uses a descriptive quantitative approach. The number of respondents in the research was 138 people who were consumers of Aroma Bakery & Cake Shop Gunung Tua. The data analysis technique for this research uses SPSS Version 21 which includes validity and reliability tests, classical assumption tests, namely normality tests and heteroscedasticity tests, hypothesis tests with partial tests (t tests), simultaneous tests (f tests) and coefficient of determination tests (R2) and multiple linear regression analysis test. The results of this research show that product quality has a positive and significant effect on consumer satisfaction, service quality has a positive and significant effect on consumer satisfaction, price has a positive and significant effect on consumer satisfaction. Product quality, service quality and price simultaneously have a positive and significant effect on consumer satisfaction at Aroma Bakery & Cake Shop Gunung Tua. Product quality, service quality and price are the most important things in influencing consumer satisfaction. So the higher the level of each variable in influencing consumer satisfaction, the higher the consumer satisfaction will be. And if the consumer is satisfied with the product offered, the consumer will not hesitate to make a repeat purchase.
Analisis Efektivitas Penerapan Tax Amnesty di Indonesia Dimas Arif, Muhammad; Abdillah Siregar, Asyhari; Sipahutar, Sandi
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 2 No. 1 (2024): (April)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v2i1.153

Abstract

The implementation of the tax amnesty policy in Indonesia is the government's effort to increase tax revenues, reduce tax avoidance, and encourage tax compliance. This research aims to analyze the effectiveness of implementing tax amnesty in Indonesia by looking at its impact on tax revenue, tax avoidance, and tax compliance. In this research, researchers conducted research using qualitative descriptive methods. This research is an investigation of secondary data obtained through library research, such as articles, books, and sources related to research. The data analysis techniques used by researchers are data collection, data reduction, data presentation, data analysis, checking data validity, and drawing conclusions. The results of this research show that the effectiveness of amnesty requests to increase tax revenue have not been effective, as shown by figures below 10%, while amnesty requests to increase tax revenue have not reached Rp. 135,000,000,000,000 (did not meet target). The effect of implementing the tax amnesty on increasing the number of taxpayers is taken into account in the effective rate, namely due to an increase in the number of taxpayers. The effectiveness of the implementation of tax amnesty at the level of taxpayer compliance with tax declarations has not been effective, because the objectives and results of compliance with tax declarations have not been achieved.
Analisis Job Insecurity dan Motivasi Ekstrinsik Terhadap Kepuasan Kerja Nurodin, Idang
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 2 No. 1 (2024): (April)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v2i1.162

Abstract

Human resources play an important role in an organization and the importance of the role of human resources in the operation of an organization can achieve the goals of the company's resources, that is, resources that can achieve the goals of the organization in the future, but everyone's energy and ability are limited. The type of research used in this study is a descriptive method and an associative method with a quantitative approach. The number of samples studied was 137 respondents. In this case, researchers use inferential data analysis techniques, namely multiple linear regression analysis because researchers use more than one independent variable. Based on the results of the study shows that the independent variable has a P-Value value of 0.000 where this probability value is below 0.05. Thus, in accordance with the provisions in the test criteria, if the probability value < 0.05, it can be concluded that the variables job insecurity (X1) and extrinsic motivation (X2) together have a significant effect on employee job satisfaction (Y). Feelings of insecurity felt by employees can reduce job satisfaction. The higher the level of job insecurity, the level of employee job satisfaction tends to decrease. If employees are satisfied, then the desire to leave the organization decreases.
Pengaruh Net Profit Margin (NPM) dan Operating Profit Margin (OPM) Terhadap Pertumbuhan Laba: (Studi Pada PT. Matahari Department Store Tbk) Yulistiawati, Alda; Huda, Nurul; Munandar, Aris
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 2 No. 2 (2024): (Oktober)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v2i2.168

Abstract

This study aims to determine and explain the influence of net profit margin (npm) and operating profit margin (OPM) on profit growth. The research method used is quantitative, with secondary data in the form of financial statements of PT. Matahari Department Store Tbk for the period of 2012-2022. Based on the results of research and data analysis regarding the Influence of Net Profit Margin (NPM) and Operating Profit Margin (OPM) on profit growth, it can be concluded that Net Profit Margin (NPM) has no partial effect on Profit Growth at PT. Matahari Tbk in 2012-2022, Operating Profit Margin (OPM) had a significant partial effect on Profit Growth at PT. Matahari Tbk in 2012-2020, Net Profit Margin (NPM), and Operating Profit Margin (OPM) simultaneously had a significant effect on Profit Growth at PT. Matahari Tbk. in 2012-2020.
Analisis Pengaruh ROCE dan ROE Terhadap Dividend Yield: (Studi pada Perusahaan Sub Sektor Farmasi Yang Terdaftar di BEI) Faahtiah, Suraya; Rahmatia, Nafisah Nurul; Huda, Nurul
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 2 No. 2 (2024): (Oktober)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v2i2.169

Abstract

This study aims to find out and explain the influence of ROCE and ROE on Dividend Yield. The method used is quantitative, with secondary data sources from pharmaceutical companies listed on the IDX. The results of the study stated that there was no partially significant effect of ROCE on Dividend Yield, there was no partial significant effect of ROE on Dividend Yield in Pharmaceutical Sub-Sector Companies Listed on the IDX, and there was no simultaneous significant effect of ROCE and ROE on Dividend Yield in Pharmaceutical Sub-Sector Companies Listed on the IDX, with an influence of 51.6% while 48.4% was influenced by other variables.
Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Laba pada Perusahaan Subsektor Gas dan Minyak Bumi yang Terdaftar di Bursa Efek Indonesia Fatimah, Siti; Rimawan, Rimawan; Huda, Nurul
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 2 No. 2 (2024): (Oktober)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v2i2.183

Abstract

This study aims to analyze the factors that affect the quality of profits. The method used is quantitative, with a data collection method through secondary data, namely the financial statements of 3 gas and petroleum subsector companies listed on the IDX for 2018-2022. The data analysis techniques used were classical assumption test, multiple linear regression analysis, determination coefficient test, and hypothesis test. The results of the study stated that return on assets (ROA) partially did not have a significant effect on profit quality; debt to equity ratio (DER) partially does not have a substantial effect on profit quality; the size of the company partially has a considerable effect on the quality of profits; and investment opportunity set (IOS) partially have a substantial influence on the quality of profits. Meanwhile, the overall impact was 58.2%, and 41.8% was influenced by other variables that were not studied.

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