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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 37 Documents
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Evaluasi Stabilitas Keuangan dan Pengelolaan Risiko Pada Perusahaan Asuransi Terdaftar di Bursa Efek Indonesia Tahun 2020-2024 Yudha, Awaludin; Sandi Yuda, Mulfi; Hardianto, Ade Manggala; Novitasari, Yuli
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.v3i2.401

Abstract

The research method used was descriptive quantitative, with secondary data obtained from insurance companies' financial reports published on the Indonesia Stock Exchange (IDX). The results indicate that the sampled insurance companies generally have a healthy and stable financial condition. Liquidity and solvency ratios are within safe limits, while profitability and underwriting tend to be positive. These findings demonstrate that insurance companies are able to adapt to market dynamics and the risks they face, and emphasize the importance of effective risk and fund management for the sustainability and growth of insurance companies in Indonesia.
Organizational Adaptive Responses to External Pressures: Employee Perceptions in QMS and Non-QMS Organizations Chandra, Derwin; Jatmika Tisnasasmita, Bisma; Naibaho, Hastuti
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 4 No. 1 (2026): April
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v4i1.484

Abstract

This study examines differences in employee perceptions of organizational adaptive responses to external pressures between organizations with and without formal quality management systems (QMS). A quantitative comparative cross-sectional design was employed. Data were collected from 211 employees across QMS and non-QMS organizations in Indonesia using a 26-item closed questionnaire on a five-point Likert scale and analyzed via independent-samples t-tests. Four hypotheses were tested across regulatory, industry, customer pressure, and internal process adjustment dimensions. All four hypotheses were statistically supported (p < 0,001). QMS organizations consistently recorded higher mean scores, with the largest aggregate gap on regulatory pressure (Δ = 0.87) and the smallest on industry pressure (Δ = 0.27). Item-level analysis revealed that readiness for government inspection (TR5) produced the largest gap across all 26 items (Δ = 1.14), while two items, competitive pressure (TI3) and customer-related rule adjustment (RA4), showed negative gaps where non-QMS organizations scored marginally higher. This study extends open systems and institutional perspectives by demonstrating that QMS influences adaptive responses differently across pressure dimensions. The identification of negative-gap anomalies challenges linear assumptions in adaptation theory, suggesting that formal systems may trade consistency for flexibility in specific operational contexts.  This study examines differences in employees' perceptions of an organization's adaptive response to external pressures between organizations that have and do not have a formal quality management system (QMS).
Kualitas Kebijakan Publik dan Responsivitas Aparatur Terhadap Kepuasan Masyarakat di Kecamatan Campaka Kabupaten Cianjur Hasmana, Heri; Nugraha, Anggi
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.v3i2.490

Abstract

This study aims to analyze the influence of public policy quality and bureaucratic responsiveness on community satisfaction in public services in Campaka District, Cianjur Regency. The research employs a quantitative approach using a survey method and Structural Equation Modeling–Partial Least Squares (SEM-PLS) analysis. The sample consists of 135 respondents, determined based on Hair’s approach, which suggests 5–10 times the number of indicators. The results indicate that public policy quality has a positive and significant effect on community satisfaction, with a coefficient value of 0.473, t-statistic of 4.760, and p-value of 0.000. Bureaucratic responsiveness also has a positive and significant effect, with a coefficient of 0.513, t-statistic of 5.114, and p-value of 0.000, and is identified as the more dominant variable. The R Square value of 0.960 shows that 96% of the variance in community satisfaction can be explained by these two variables. In addition, the Q² value of 0.653 indicates a very strong predictive capability of the model. These findings confirm that improving public policy quality and bureaucratic responsiveness simultaneously can optimally enhance community satisfaction.
Koordinasi Penanganan dan Pencegahan Stunting Melalui Efektivitas Implementasi Program di Cibinong Cianjur Nugraha, Anggi; Dewi, Ni Putu Juwanita
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.v3i2.491

Abstract

The analysis results indicate that all hypotheses possess strong significance levels. Coordination is proven to have a positive and highly dominant influence on the effectiveness of program implementation, with a path coefficient of 0.967 and a T-statistic value of 181.520. Directly, coordination also contributes to stunting reduction with a coefficient of 0.582 (T-statistics 7.557). The effectiveness of program implementation is proven to serve as a significant mediating variable, with an indirect effect coefficient of 0.387 (T-statistics 5.188). The coefficient of determination (R2) shows that this model is capable of explaining 95.0% of the variance in stunting reduction, while the predictive relevance value (Q2) of 0.643 indicates a very strong model predictive capability. In conclusion, strengthening cross-sectoral coordination accompanied by effective program execution is a strategic key in accelerating sustainable stunting reduction at the local level.
Analisis Efektifitas Sistem Pengelolaan Dana Hibah Pada Bagian Kesejahteraan Rakyat Sekretariat Daerah Kabupaten Sukabumi Agus Suryadi
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.v3i2.520

Abstract

This study aims to analyze the effectiveness of the grant fund management system at the Social Welfare Division of the Regional Secretariat of Sukabumi Regency. The research employed a qualitative descriptive method with a case study approach. Data were collected through in-depth interviews, observations, and documentation involving key informants, including the Head of the Social Welfare Division, grant management officials, administrative staff, internal auditors, and grant recipients. Data analysis was conducted using an interactive model consisting of data reduction, data presentation, and conclusion drawing. The findings indicate that the grant management system has generally been implemented effectively and in accordance with applicable regulations. The accuracy of grant recipient targeting was categorized as effective with an achievement rate of approximately 80%, while timeliness of fund disbursement and accountability were categorized as moderately effective with achievement rates of around 70% and 75%, respectively. However, administrative efficiency remains constrained by limited human resources, lengthy bureaucratic procedures, and the absence of an integrated digital grant management system. Furthermore, monitoring and evaluation activities are still focused primarily on administrative compliance rather than outcome measurement. Therefore, the development of an integrated e-Grant system, enhancement of staff competencies, and strengthening of outcome-based monitoring and evaluation are necessary to improve the effectiveness of grant fund management in the future.
Analisa Evaluasi Program Gerakan Sadar Membayar Pajak dan Retribusi Melalui Pelayanan Masyarakat Terpadu (Gebyar Sipenyu) Tahun 2025 Miranti Suci Puspitasari
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.v3i2.521

Abstract

This study aims to evaluate the implementation of the Integrated Community Service Program for Tax and Retribution Awareness (Gebyar SiPenyu) in 2025, organized by the Regional Revenue Agency (Badan Pendapatan Daerah/BAPENDA) of Sukabumi Regency. The research employed a qualitative descriptive approach. Data were collected through observation, in-depth interviews, documentation, and literature review, and were analyzed using the interactive model of Miles, Huberman, and Saldaña, supported by the CIPP (Context, Input, Process, Product) evaluation framework. The findings indicate that the Gebyar SiPenyu Program has been effective in improving regional tax service quality and optimizing Local Own-Source Revenue (Pendapatan Asli Daerah/PAD). The program’s effectiveness is reflected in the achievement of a 15.42% increase in regional tax and retribution revenues, exceeding the target of 6.74% with an achievement rate of 228.78%. In addition, regional tax revenue realization reached 100.01% of the target, while regional retribution revenue reached 102.74%. Service evaluation results reveal that most community members rated the program as good or very good, indicating a positive public response to the integrated and digital-based service innovations. However, several challenges remain, including uneven taxpayer compliance, limited human resources, the need for continuous updating of tax databases, and suboptimal integration of information systems. Therefore, strengthening service digitalization, enhancing human resource capacity, and improving tax data management are necessary to ensure the sustainability and effectiveness of the program in the future.
Work Discipline, Organizational Culture Moderation, and Public Service Performance in The Pagelaran Community Rachmat Rachmat; Neli Yuliawati
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 4 No. 1 (2026): April
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v4i1.523

Abstract

This study aims to analyze the effect of civil servants’ work discipline on public service performance, with organizational culture as a moderating variable, in the Pagelaran region. Public services in this area currently face challenges such as slow service processes and inconsistent implementation of Standard Operating Procedures (SOPs). The method used is an explanatory quantitative approach employing Structural Equation Modeling (SEM-PLS) analysis. The research sample consists of 125 respondents service users selected through purposive sampling. The results indicate that work discipline has a dominant, positive, and significant effect on public service performance. Organizational culture also has a direct positive influence on performance, although its contribution is not as substantial as that of work discipline. A key finding in this study reveals that organizational culture is unable to moderate or strengthen the relationship between work discipline and public service performance. This indicates the need for organizational culture transformation to better align with the values of work discipline in order to achieve responsive, transparent, and accountable service.

Page 4 of 4 | Total Record : 37

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