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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 53 Documents
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Implementasi SIASN Dalam Digital Era Governance: Tinjauan Sistematis Transformasi Layanan Manajemen ASN Lasmaria Agustina; Asropi
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.v4i1.533

Abstract

This study examines the implementation of the State Civil Service Information System (SIASN) as a digital governance innovation in Indonesia's public personnel management system. The study aims to analyze the SIASN implementation from the perspective of Digital Era Governance (DEG), identify its impacts on personnel services, explore implementation challenges, and propose a conceptual framework to improve digital governance practices. This study employed a Systematic Literature Review (SLR) following PRISMA guidelines. Twenty empirical articles indexed in the Sinta and Scopus databases, published between 2022-2026, were systematically selected and analyzed using thematic synthesis techniques. The findings indicate that SIASN contributes significantly to administrative integration, service efficiency, transparency, and the reduction of manual procedures through the principles of Reintegration and Need-based Holism. However, several challenges remain, including data synchronization issues, digital literacy disparities, infrastructure limitations, system instability, and organizational resistance to digital transformation. This study proposes a SIASN Digital Governance Maturity Framework that integrates technological, organizational, and governance dimensions within the DEG perspective. The study contributes theoretically by extending Digital Era Governance concepts into public personnel systems and practically by providing policy recommendations to improve digital public services in Indonesia.
Analisis Pengaruh Pembentukan Modal Tetap Bruto (PMTB) dan Pembiayaan Bank Syariah Terhadap Pertumbuhan Ekonomi di Provinsi Jambi Natasya Inggriani Powa; Zulgani Zulgani; Ary Dean Amri
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.v3i2.471

Abstract

This study aims to analyze the effect of Gross Fixed Capital Formation (GFCF) and Islamic bank financing on economic growth in Jambi Province. The data used are secondary data for the period 2010–2024 obtained from the Central Statistics Agency (BPS) and the Financial Services Authority (OJK). The analytical method used is the Autoregressive Distributed Lag (ARDL) model to examine short-term and long-term relationships between variables. The results show that in the short term, GFCF and Islamic bank financing do not have a significant effect on economic growth. However, in the long term, both variables have a significant relationship with economic growth in Jambi Province. This indicates that investment and Islamic financing play an important role in supporting sustainable regional economic growth.
The Mediating Role of Teacher Engagement in the Effect of Green Technology Adoption and Pedagogical Technostress on Green Teaching Perfomance Fitri Rezeki; Yunata Kandhias Akbar; Hardiansyah; Muhammad Sapruwan
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.v4i1.546

Abstract

This study aims to analyze the influence of Green Technology Adoption and Pedagogical Technostress on Green Teaching Performance, with Teacher Engagement as a mediating variable. The quantitative survey was conducted 87 teachers who had used digital technology in the learning process. The study employed saturation sampling, in which the entire population was included as the research sample. Data analysis was conducted using Partial Least Squares-based Structural Equation Modeling (SEM-PLS). The results indicate that Green Technology Adoption has a positive and significant effect on Green Teaching Performance and Teacher Engagement. Pedagogical Technostress also has a positive and significant effect on Green Teaching Performance and Teacher Engagement. Additionally, Teacher Engagement was found to have a positive and significant effect on Green Teaching Performance. The mediation test results indicate that Teacher Engagement mediates the effects of Green Technology Adoption and Pedagogical Technostress on Green Teaching Performance. An R-square value of 0.840 indicates that the model has a strong ability to explain the variation in Green Teaching Performance. These findings confirm that the success of green technology-based learning is determined not only by the use of technology but also by teacher engagement in the learning process.
Placement Strategy for Officers Graduating from Sespimmen Polri Education in Their First Positions in Newly Formed Polda in Eastern Indonesia Adho Ridwan; Asropi
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.v4i1.548

Abstract

This study examines the placement strategy for officers graduating from Sespimmen Polri education in their first positions in newly formed regional police units (Polda) in Eastern Indonesia, with particular attention to Papua and other areas facing structural, geographical, and socio-cultural complexity. The formation of new Polda is intended to strengthen police services, shorten the span of control, and increase institutional responsiveness. However, personnel data indicate a persistent imbalance between the Personnel Structure List (DSP) and the actual availability of middle-level officers (RILL), especially in newly formed Polda that still require organizational consolidation. Using a qualitative descriptive-analytical approach, this study draws on interviews with human resource officials and Sespimmen graduates, supported by documentation on personnel needs, career development, and placement policy. The analysis shows that placement problems are caused by limited middle-level officer availability, suboptimal implementation of the merit system, weak integration between competency data and position analysis, rigid zoning policies, and the distinctive geographical and socio-cultural characteristics of Eastern Indonesia. The study argues that the first placement of Sespimmen graduates should not be treated as routine administrative rotation but as an institutional strategy based on DSP priority, regional vulnerability, competency mapping, Person-Organization Fit, adaptive zoning, and post-placement evaluation. Such a strategy is expected to improve leadership effectiveness, public service quality, and security governance in newly formed Polda in Eastern Indonesia.
Nilai Perusahaan Ditinjau Dari Pengaruh Profitabilitas, Pertumbuhan Aset, Dan Struktur Modal Yang Dimoderasi Kebijakan Dividen: (Studi Empiris Pada Perusahaan Consumer Non-Cyclicals Yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023) Nur Rohmansah; Rahmat Taufik
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 4 No. 2 (2026): Agustus
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v4i2.552

Abstract

This study aims to examine the effect of profitability, asset growth, and capital structure on firm value with dividend policy as a moderating variable in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange during the 2019–2023 period. This research employed a quantitative approach with an associative research design. The population consisted of 30 companies, while the sample was selected using purposive sampling, resulting in 19 companies with a total of 95 observations. The data were analyzed using panel data regression and Moderated Regression Analysis (MRA) with EViews 12. Based on the model selection tests, the Fixed Effect Model was identified as the most appropriate model. The results indicate that profitability has a positive and significant effect on firm value, implying that higher profitability leads to higher firm value. Asset growth also has a positive and significant effect on firm value, indicating that increasing assets enhance investors’ confidence in the company's future prospects. In contrast, capital structure has a negative and significant effect on firm value, suggesting that higher debt utilization tends to reduce firm value. Furthermore, dividend policy is not able to moderate the relationship between profitability and firm value, nor the relationship between asset growth and firm value. However, dividend policy is able to moderate the relationship between capital structure and firm value. These findings imply that capital structure decisions, together with dividend policy, play an important role in enhancing firm value.
Dampak Pinjaman Online Terhadap Realisasi Proses Kredit Pemilikan Rumah FLPP Untuk Masyarakat Berpenghasilan Rendah Iwan Hermawan
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.v4i1.556

Abstract

The Housing Financing Liquidity Facility (FLPP) program aims to increase access to home ownership for Low-Income Communities (MBR). However, the realization of FLPP Home Ownership Loans (KPR) is influenced not only by the availability of financing and the readiness of the distributing bank, but also by the financial viability of prospective borrowers. One increasingly important factor is the history of online loans after the Information Technology-Based Joint Funding Service (LPBBTI) providers were integrated into the Financial Information Services System (SLIK) of the Financial Services Authority (OJK). This article aims to analyze the impact of online loans on the realization of FLPP mortgages through a literature review and policy analysis of OJK regulations, information from the Tapera Fund Management Agency (BP Tapera), and literature on credit information sharing and credit risk management. The analysis results show that online loans affect the FLPP mortgage process through the transparency of liability data in SLIK, collectibility assessments, repayment capacity, bank risk perception, and repayment status updates. The OJK's 2026 policy, which limits SLIK information to loans above IDR 1 million and accelerates repayment status updates to a maximum of three business days, has the potential to reduce administrative barriers for prospective borrowers. Nevertheless, the principle of bank prudence remains the primary basis for assessing creditworthiness.  
Strategi Membangun Hubungan dengan Pelanggan dalam Mendukung Keberlangsungan Usaha pada Toko Rentengan Berlian Raya PPS Faiz Awaludin Firmansya Budiyantoro; Hadi Ismanto
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 4 No. 2 (2026): Agustus
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v4i2.566

Abstract

This study aims to analyze customer relationship strategies in supporting business sustainability at Toko Rentengan Berlian Raya PPS. The research employed a qualitative approach using a descriptive method. Data were collected through observation, interviews with the business owner, employees, and customers, as well as documentation. Data analysis was conducted through the stages of data reduction, data presentation, and conclusion drawing. The findings indicate that customer relationship strategies are implemented through friendly service, effective communication, the availability of products that meet customer needs, convenient transaction processes, and efforts to maintain long-term relationships with customers. These strategies contribute to increased customer satisfaction and loyalty, as reflected in repeat purchases, greater customer trust, and positive word-of-mouth recommendations. The study also reveals that although Toko Rentengan Berlian Raya PPS has not yet implemented a system-based Customer Relationship Management (CRM), the fundamental principles of CRM have been applied in its daily business operations. These practices have positively contributed to business sustainability by maintaining sales stability and improving the store's competitiveness in the retail market. The study implies that business owners should continuously improve service quality, strengthen communication with customers, and utilize digital media as an effective tool for building customer relationships to ensure long-term business sustainability.
Strategi Entrepreneurial Marketing dalam Meningkatkan Daya Saing pada UMKM Melisa Mart Najwa Hanum Ramadhani; Hadi Ismanto
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 4 No. 2 (2026): Agustus
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v4i2.567

Abstract

This study aims to analyze the implementation of Entrepreneurial Marketing strategies in increasing competitiveness in MSMEs in Melisa Mart. The research uses a qualitative approach with a case study method to gain an in-depth understanding of the application of entrepreneurship-based marketing strategies in MSME business activities. Data collection was carried out through observation, in-depth interviews, and documentation, while informant selection was conducted using purposive sampling techniques. The validity of the data was tested through source triangulation and triangulation techniques, then analyzed using the Miles, Huberman, and Saldaña interactive model which included data condensation, data presentation, and conclusion drawn. The results of the study show that Melisa Mart MSMEs have implemented seven dimensions of Entrepreneurial Marketing, namely proactiveness, opportunity focus, innovation orientation, calculated risk taking, customer intensity, resource leveraging, and value creation. The dimensions of customer intensity and value creation are the most dominant factors in increasing competitiveness because they are able to build customer loyalty and create added value through responsive service and product quality that suits consumer needs. In addition, the use of digital media, service innovation, and optimization of resources also strengthen the adaptability of businesses to changes in the business environment. The integrated implementation of Entrepreneurial Marketing has been proven to be able to increase the competitiveness of Melisa Mart MSMEs through strengthening relationships with customers, creating innovations, efficient resource utilization, and being able to respond quickly to market opportunities. This research is expected to be a reference for MSME actors in developing adaptive, innovative, and value-creation-oriented marketing strategies to achieve sustainable competitive advantage.
The Mediating Role of Work Motivation in the Relationship between Transformational Leadership, Organizational Culture, and Organizational Communication on Employee Job Satisfaction at CV Raffana Kids Store Abdul Tahir; Iwan Asmadi; Musakirawati; Fitri Rezeki
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 4 No. 2 (2026): Agustus
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v4i2.568

Abstract

Objective: This study aims to examine the influence of transformational leadership, organizational culture, and organizational communication on employee job satisfaction and to analyze the mediating role of work motivation at Cv Raffana Kids Store, which experienced increased absenteeism and employee turnover throughout 2023. A quantitative descriptive design was employed using a saturated sampling technique involving 76 employees. Data were collected through questionnaires and analyzed using Partial Least Squares with SmartPLS by evaluating the outer model, inner model, and path coefficients. The findings reveal that organizational communication has a positive and significant effect on job satisfaction, while organizational culture and transformational leadership do not show a significant direct effect. Work motivation is also not proven to mediate the relationships between the organizational variables and job satisfaction. The R Square values indicate a strong model capability in explaining the variance of job satisfaction and work motivation. The novelty of this study lies in highlighting the dominant role of organizational communication in improving job satisfaction within a small-scale retail context.
Pengaruh Current Ratio dan Debt to Equity Ratio terhadap Net Profit Margin pada Perusahaan Makanan dan Minuman Periode 2020–2024 Jajuli Jajuli; Monica Sari; Abdul Wahid Alfarizi
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 4 No. 2 (2026): Agustus
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v4i2.573

Abstract

This study aims to analyze the influence of the Current Ratio (CR) and Debt to Equity Ratio (DER) on the Net Profit Margin (NPM) of food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The study employs a quantitative approach using an associative method. The research population consists of 96 companies, while the sample was determined using purposive sampling, resulting in 46 companies serving as the research objects during the observation period. The data used are secondary data in the form of annual financial statements. Data analysis was conducted using descriptive statistics, classical assumption tests, multiple linear regression analysis, the coefficient of determination test, and hypothesis testing (t-test and F-test) with the aid of SPSS version 25. The results indicate that, partially, the Current Ratio has a positive and significant effect on the Net Profit Margin (t = 3.483; p = 0.001). The Debt to Equity Ratio also has a positive and significant effect on the Net Profit Margin (t = 1.975; p = 0.050). Simultaneously, the Current Ratio and Debt to Equity Ratio have a significant effect on the Net Profit Margin (p = 0.003). These findings demonstrate that a company's liquidity condition and capital structure play a role in enhancing its ability to generate net profit; thus, the management of these two financial ratios is a crucial factor in supporting the company's profitability performance.

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