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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 Citra Merek, Kualitas Produk dan Harga Terhadap Keputusan Pembelian Sepatu Pada Toko Lana Sneakers Ajhari, Ana; Purnama, Ita; Ernawati, Sri
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.v2i2.197

Abstract

The purpose of this study is to find out and explain the influence of brand image, product quality, and price on shoe purchase decisions at Lana Sneakers store. The data of this study is the consumer of the lana sneaker store, with samples taken using puposive sampling so that a sample of 96 respondents was obtained. The method used in this study is descriptive with a quantitative approach. The data collection method in this study is the distribution of questionnaires through google forms in the form of questions to respondents. Multiple linear regression analysis is used as the analysis method in this study. The results of the study explained that brand image, product quality, and price have a significant influence on purchasing decisions, with an influence of 47.4%.  
Analisis Perbandingan Degree of Financial Leverage Antara PT. Indocement Tunggal Prakarsa, Tbk dan PT. Holcim Indonesia Tbk Mulyati, Isti; Rimawan , M.
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.v2i2.198

Abstract

This study was conducted with the aim of determining the significant difference in the Degree of Financial Leverage between PT Indocement Tunggal Prakarsa, Tbk and PT Holcim Indonesia, Tbk for the period 2012-2023. The type of research used by researchers in this study is a comparative research type. The research instrument used is a list of tables containing net profit, EBIT, and EPS data obtained from the balance sheet and profit and loss financial statements at PT. Indocement Tunggal Prakarsa, Tbk and PT. Holcim Indonesia, Tbk from 2012-2023. The population used in this study is all financial statements of PT. Indocement Tunggal Prakarsa, Tbk since it was listed on the IDX from 1989 to 2023, which is for 34 years and PT. Holcim Indonesia, Tbk from 1977 to 2023, which is for 46 years. The sample in this study is the financial statements of PT. Indocement Tunggal Prakarsa, Tbk and PT. Holcim Indonesia, Tbk for 12 years, namely from 2012 to 2023. The sampling technique used in this study is purposive sampling. The data collection techniques used in this study are documentation and literature studies. The documentation referred to in this study is the financial statements of PT. Indocement Tunggal Prakarsa, Tbk and PT. Holcim Indonesia, Tbk in the form of profit and loss statements from 2012 to 2023. The literature study referred to in this study is to search for and collect information through books and journals. The data analysis technique used in this study is the Degree of Financial Leverage (DFL) analysis. The results of the study can be concluded in this study are that there is no significant difference in the Degree of Financial Leverage at PT Indocement Tunggal Prakarsa, Tbk, and PT Holcim Indonesia, Tbk
Pembangunan Berkelanjutan Desa : Strategi Mengatasi Kemiskinan dan Meningkatkan Kesejahteraan Masyarakat Desa Pasir Permit Samin Lubis, Mara; Yulinda, Isma; Hayyah, Azka Wardatul; Nayatama, M. Adhwa
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.v2i2.208

Abstract

Poverty alleviation is still the main target in sustainable development. From poverty alleviation efforts there are some problems that become problems in the implementation of alleviation and poverty resolution strategies in Pasir Permit Village which are carried out by the Village government, so that poverty alleviation is resolved properly. The implementation of this research uses Qualitative Descriptive observation. As well as the approach during the implementation in the form of field studies, research was carried out using direct observation in the field in the KKN Program conducted in Pasir Permit Village. The research methods used were interview, observation, field study and documentation. There are several strategies carried out by the Pasir Permit village government in poverty alleviation in Pasir Permit village, namely, distributing Direct Cash Assistance (BLT), assistance programs in the form of Food Security Assistance, Providing KIP Assistance (Smart Indonesia Card).
Pengaruh Kepribadian terhadap Keputusan Pembelian Konsumen Produk Kahf pada Mahasiswa FISIP USU Risliza Hutabarat, Eka; Ayman Ashari, Muhammad; Vincentius Naibaho, Robert; Sitorus, Sabrina; Muda Panjaitan, Yasser
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.v2i2.227

Abstract

In the digital age, consumer personality influences purchase decisions. This study analyzes the influence of five personality dimensions (agreeableness, conscientiousness, extraversion, neuroticism, and openness) on the purchase decision of Kahf products on FISIP USU students. Using a quantitative approach and involving 150 respondents, the results showed that only conscientiousness had a positive and significant effect on purchase decisions. Other personality dimensions did not show significant influence. This research contributes to understanding how personality dimensions affect consumer purchasing decisions, especially among students. The results can be used by companies to devise more effective marketing strategies by considering the personality characteristics of consumers. These findings suggest that companies focus more on marketing that matches the characteristics of conscientiousness to improve purchasing decisions.
Design Rencana Strategi Formulasi dan Implementasi Bisnis pada Barbershop Vax Wijaya di Subang Sopiawadi, Mutqi; Mutiara, Hatina; Aditya, Maya; Wahab, Kevin
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 3 No. 1 (2025): (April)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v3i1.330

Abstract

Vax Wijaya Barbershop is one of leading barbershops in Subang City which provides professional haircut services with high quality and affordable prices. With several branches in various areas of Subang Regency, this barbershop is the main choice for people who want a modern and neat hairstyle. Supported by experienced barbers, Vax Wijaya Barbershop offers various haircut styles, from classics to the latest trends, according to customer needs. Apart from haircut services, this barbershop also provides various additional facilities to increase customer comfort, such as washing hair, using warm towels, providing hair vitamins, and styling hair according to the customer’s wishes. Focusing on customer satisfaction makes Barbershop Vax Wijaya continue to innovate in providing the best service.
Optimasi Produksi Produk Ayam Katsu dan Siomay Ayam Dengan Metode Goal Programming Menggunakan POM QM for Windows: (Studi Pada Umkm Dapur Mama Cece) Hidayat, Nurul; Azmi, Nur; Tjia Sunli, Jordan; Asri, Asri
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 3 No. 1 (2025): (April)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v3i1.346

Abstract

In the face of increasingly fierce competition in the culinary sector, Dapur Mama Cece MSMEs seek to increase efficiency and profitability through optimizing the production process. This study aims to apply the Goal Programming method with the help of POM QM software for Windows to optimize the production of chicken katsu and chicken siomay. This method allows for the analysis of various limiting factors, including the availability of raw materials, production capacity, and fluctuating market demand. The results of the study show that with the implementation of Goal Programming, MSMEs can determine the most efficient production combination, achieve maximum production targets, and minimize waste. In addition, sensitivity analysis provides insight into the impact of variable changes on production output. With this optimization, Dapur Mama Cece can increase competitiveness and meet consumer demands effectively. This research suggests increasing production capacity, better raw material management, and product diversification to support sustainable business growth.
Pemetaan Tren Penelitian Manajemen Krisis: Analisis Bibliometrik dengan VOSviewer Iswardhani, Indri
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 3 No. 1 (2025): (April)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v3i1.347

Abstract

This study examines the trends and primary research focuses in the field of crisis management using bibliometric methods supported by VOSviewer software. The analysis was conducted on 493 scholarly articles retrieved from Google Scholar with the keyword "crisis management." The results indicate a total of 3,096 citations, averaging 774 citations per year and 6.28 citations per article, with an h-index of 25 and a g-index of 46, reflecting the significant relevance and impact of this field in academic literature. Mapping of key terms identified 13 main terms grouped into six thematic clusters, including Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), digital transformation, human resource management, economic crisis, and responses to the Covid-19 pandemic. Data visualization shows a shift in research focus from pandemic response to the challenges and opportunities in the digital era, emphasizing governance and social responsibility as key crisis mitigation strategies. This study provides important empirical contributions to the development of crisis management theory and practice, as well as practical implications for organizations to enhance preparedness in facing crises. Future research is recommended to adopt mixed methods and broaden the scope of data sources to gain a more comprehensive understanding.
Studi Kelayakan Sabun Susu Sebagai Souvenir di Desa Wisata Menari, Kabupaten Semarang Nasya Aisyah, Estrelita; Monik, Monik; Hendrawan, Fathur; Arlina, Ika Wahyu; Adi Mukti, Faizal
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 3 No. 1 (2025): (April)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v3i1.370

Abstract

Menari Tourism Village in Semarang Regency is an area that is developing local potential through natural milk soap products as education-based souvenirs. This product is designed not only as a tourist souvenir, but also as a learning tool in cultural and creative tour packages. This study aims to assess the feasibility of a milk soap business as a flagship product of a tourist village through a feasibility study approach from market, technical, managerial, legal, environmental, and financial aspects. The method used is a descriptive qualitative approach with data collection techniques in the form of in-depth interviews, participatory observation, and documentation. The results showed that milk soap has good prospects to be developed, supported by community involvement, availability of local raw materials, and effective digital marketing strategies. However, a number of challenges such as limited production capacity, technical skills, and not optimal business legality are still obstacles. Therefore, strengthening the institutional structure, training of human resources, preparation of SOPs, and sustainable promotion strategies are needed to ensure the sustainability and professionalism of the business in the future.
Implementasi Pendidikan Demokrasi Melalui Pembelajaran Pendidikan Kewarganegaraan Untuk Membentuk Warga Negara Bertanggung Jawab Ginanjar, Heri; Septiana, Tina
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 3 No. 1 (2025): (April)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v3i1.387

Abstract

This research is motivated by: (1) The occurrence of deterioration of the learning process that led to the Civics students are less concentrated in the learning process. (2). The tendency of educators who teach science merely poured without a change in attitude and behavior of students. (3). Citizenship Education learning model of creativity among junior high school teachers are still less active, creative and innovative. (4). Education claims that democracy through civic education that teaches covers the development of civic intelligence, civic participation and civic responsibility. Based on that, the researchers conducted a study entitled "Implementation of Democracy Through Education Learning Civics To Establish Responsible Citizen" is done in MTs Cisaruagirang Sukabumi. The problems that were analyzed were: (1). Packaging democratic education through learning Citizenship Education in MTs Cisaruagirang Sukabumi. (2). Habituation democratic education and attitudes of students in environmental responsibility MTs Cisaruagirang Sukabumi. (3). The method can be used in education Citizenship Education Learning democracy through attitudes to realize the responsibility of the students in MTs Cisaruagirang Sukabumi. (4). The factors that support and hinder the education process to form a democratic attitude in the student's responsibility MTs Cisaruagirang Sukabumi. (5) The role and efforts in doing the school and the school committee habituation democratic education through Citizenship Education learning to form responsible citizens. To answer these questions used data on democratic education process undertaken during the process of learning and school activities through observation, interviews, documentary studies, and literature. The approach used in this study is a qualitative approach to the case study method with a form of exploratory aimed to reveal and understand the circumstances that occur in the field, through the implementation of democratic education is expected to democratic attitudes of students so that the learning process is active, creative and innovative, and fun. The results of the study of democracy education through Citizenship Education learning to form responsible citizens in MTs Cisaruagirang Sukabumi generate active student learning, creative and innovative to make the grade as a laboratory of democracy, the educational content of democracy is equal rights and obligations in school. The emergence of active students in school attitudes make the students are always active in school activities and are taught to always be responsible for the act of doing as a form of education shape the success of the democratic process that is responsible. Recommendations of this study include: (1). Education learning democracy through civic education can be used as an alternative solution in the growing involvement of the student in the classroom or in the school environment. (2). Required cooperation between teachers, the school and the entire school community to be able to carry out democratic education, because it is associated with creativity and liveliness school teacher in the formation of attitudes the student's responsibility.
Pengaruh Pemahaman Pajak dan Transparansi Pajak Pemungutan Nilai Terhadap Kepuasan Pelanggan J&T Express Kota Bandung Nada Putri Priantina; Hurian Kamela
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 3 No. 2 (2025): (Oktober)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v3i2.400

Abstract

This study investigates how customer understanding of taxes and transparency of value-added tax (VAT) impact customer satisfaction in J&T Express Bandung City. The study is based on the fact that customer perception of tax costs in expedition services is very important; it is assumed that customer satisfaction can be improved with a good understanding and transparency of VAT calculations. This study uses a quantitative approach and collects data through questionnaires distributed to fifty-eight J&T Express customers in Bandung City. The effect of independent variables (tax understanding and tax transparency) on the dependent variable (customer satisfaction) is measured through PLS-SEM analysis. The results of the study indicate that both factors have a beneficial and significant effect, with tax transparency as the main factor. To increase customer loyalty, this study emphasizes that VAT socialization and clear tax information are needed in transactions.

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