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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 57 Documents
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Analisis Perbandingan Kinerja Keuangan Terhadap Profitabilitas Bank Konvensional dan Bank Syariah di Indonesia: (Studi Kasus Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024) Arip Budi Setiawan; Ratu Anggi Triani
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.v4i2.579

Abstract

This study aims to analyze differences in profitability between conventional and Islamic banks in Indonesia during the 2020-2024 period. The novelty of the study lies in an observation period that covers the pandemic, economic recovery, and accelerated banking digitalization. A comparative quantitative approach was applied using secondary data from the annual reports of 10 banks, consisting of five conventional banks and five Islamic banks. Profitability was measured using Return on Assets (ROA). Fifty observations were analyzed through descriptive statistics, the Shapiro-Wilk normality test, and the Mann-Whitney U test because one group was not normally distributed. The results show that Islamic banks recorded an average ROA of 2.9060%, higher than the 2.0844% average of conventional banks. Nevertheless, the Mann-Whitney test produced a significance value of 0.449, indicating that the hypothesis of a profitability difference was not supported. Therefore, differences in operating models did not produce a statistically significant profitability difference during the study period. The findings indicate that asset management efficiency, financing or credit quality, and cost control are more relevant in explaining banks ability to generate profits.
Dramaturgi Komunikasi Politik dalam Konstruksi Legitimasi Proses Pencalonan Gibran Rakabuming Raka sebagai Calon Wakil Presiden pada Pemilu 2024: Studi Kualitatif Fauzie Hikmatussalam Sutrisna
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.v4i2.594

Abstract

This study aims to analyze the dramaturgy of political communication in constructing the legitimacy of Gibran Rakabuming Raka's nomination as the vice-presidential candidate in Indonesia's 2024 Presidential Election. The research was motivated by the public debate following Constitutional Court Decision No. 90/PUU-XXI/2023, which amended the minimum age requirement for vice-presidential candidates and generated controversies concerning legality, legitimacy, and political ethics. This study employed a qualitative approach using a case study design. Data were collected through in-depth interviews, observations of mass media and social media content, and analyses of official documents. The data were analyzed using thematic analysis based on Erving Goffman's dramaturgical perspective and political legitimacy theory. The findings indicate that the construction of legitimacy was shaped through five major dimensions: front stage, back stage, impression management, political symbolism, and audience response. On the front stage, political communication was strategically designed to portray Gibran as a young, adaptive, and approachable leader. Meanwhile, the back stage functioned as the arena for communication planning and issue management. Political symbols, including leadership regeneration, development continuity, and digital transformation, were consistently employed to strengthen the legitimacy of the nomination. Nevertheless, public responses varied according to different interpretations of legal legitimacy, political ethics, and dynastic politics. The study concludes that the legitimacy of Gibran's nomination was constructed not only through procedural legality but also through strategic political communication within the digital public sphere. These findings contribute to the development of political communication studies by extending the application of dramaturgical theory to explain political legitimacy in Indonesia's contemporary democratic context.
Pembentukan Identitas Sosial Perempuan Bekerja Dalam Komunitas Perempuan Kajian Atas Reputasi, Dukungan Sosial, dan Ketahanan Ekonomi Keluarga Rahajeng Puspitosari
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.v4i2.595

Abstract

This study aims to examine the process of social identity formation among working women within women's communities by exploring the roles of reputation, social support, and family economic resilience. A qualitative approach with a case study design was employed to gain an in-depth understanding of women's experiences in constructing their social identity through active participation in community activities. Informants were selected using purposive sampling and included working women, community leaders, and supporting informants. Data were collected through in-depth interviews, participant observation, and document analysis, and were analyzed using the interactive model of Miles, Huberman, and Saldaña, encompassing data condensation, data display, and conclusion drawing and verification. Data trustworthiness was ensured through source triangulation, method triangulation, time triangulation, and member checking. The findings reveal that reputation functions as symbolic capital that fosters recognition and trust within the community. Social support strengthens women's sense of belonging, solidarity, and self-confidence through emotional, informational, and instrumental interactions. Furthermore, participation in women's communities enhances women's economic capabilities, thereby reinforcing family economic resilience and expanding their roles in household decision-making. These three dimensions interact dynamically to shape a stronger, more adaptive, and empowered social identity among working women. This study contributes theoretically by extending the application of Social Identity Theory within the context of women's communities. Practically, the findings provide insights for policymakers and community organizations in designing women's empowerment programs that emphasize reputation building, social support, and family economic resilience.
Transformasi Digital dan Dampaknya Terhadap Nilai Perusahaan: Tinjauan Literatur Terstruktur Dini Fitriyanthi; Muhamad Irfan Florid
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.v4i2.570

Abstract

Digital transformation is no longer understood merely as technology adoption, but as a strategic process that reshapes business models, organizational capabilities, decision-making routines, and the way firms create value. This article synthesizes the literature on the relationship between digital transformation and firm value by emphasizing value-creation mechanisms, mediating and moderating factors, and future research directions. A structured literature review approach was applied to studies addressing digital transformation, digital capabilities, dynamic capabilities, innovation, financial performance, and firm value. The synthesis indicates that digital transformation contributes to firm value through four main pathways: operational efficiency, product and business model innovation, data-driven decision-making, and organizational agility. However, the effect is not always direct because it is contingent on digital maturity, leadership quality, organizational culture, human resource readiness, data governance, and the firm’s ability to integrate technology with business strategy. This article argues that the financial benefits of digital transformation tend to emerge when technology investments are supported by dynamic capabilities and effective resource orchestration mechanisms. Practically, firms should position digital transformation as a cross-functional strategic agenda rather than an isolated technology project.
Pengaruh Work Life Balance dan Beban Kerja Terhadap Turnover Intention Pada PT Grahatama Persada Realty Kamaludin Kamaludin; Harry Triana; Anak Agung Gede DJ
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.v4i2.596

Abstract

This study examines the effects of work-life balance and workload on employees' turnover intention at PT Grahatama Persada Realty. Data were collected from 156 employees and analyzed using partial t-tests and a simultaneous F-test. Work-life balance had a positive and statistically significant effect on turnover intention (t = 3.609 > 1.975; p = 0.000 < 0.05). Workload also produced a positive and significant effect (t = 6.908 > 1.975; p = 0.000 < 0.05). The two predictors jointly affected turnover intention, as indicated by an F-value of 22.821, which exceeded the critical value of 2.66, with p = 0.000. The coefficient of determination was 0.311, meaning that work-life balance and workload explained 31.1% of the variance in turnover intention, while the remaining 68.9% was associated with variables outside the model.
From Repression to Prevention: Reforming Indonesian AI Governance in the Shadow of the EU AI Act Nur Hasanah; Muhammad Fauzan Ziefran
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.v4i2.602

Abstract

The rapid proliferation of artificial intelligence (AI)-generated deepfakes presents a critical challenge to information integrity and public stability. While the European Union has adopted a proactive, risk-based governance paradigm through the EU AI Act-mandating transparency, digital watermarking, and fundamental rights protections-Indonesia’s regulatory landscape remains significantly underdeveloped and reactive. This study employs a descriptive-comparative methodology, benchmarked against the EU AI Act, to examine the urgent need for a dedicated legal framework for synthetic media in Indonesia. The analysis reveals that Indonesia’s reliance on the ITE and PDP laws is insufficient, as these instruments fail to address the unique ontological challenges of AI-generated content. The study identifies two critical policy findings: the necessity of adopting a "hybrid regulatory model" that synthesizes international technical standards with domestic constitutional values and the implementation of a "regulatory sandbox" to facilitate evidence-based policy testing. Consequently, this research argues for a transition from ex post punitive measures to an ex ante governance architecture. These findings provide a strategic roadmap for Indonesian policymakers to construct an accountable, human-centric, and technically robust governance framework that mitigates the existential risks posed by algorithmic manipulation.
Pengaruh Kualitas Produk, Harga, dan Promosi Terhadap Keputusan Pembelian Sepatu Safety Shoes PT. Forta Larese Jakarta Mesakh Mesakh; Ade Ridwan
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.v4i2.603

Abstract

This study aims to analyzes the impact of product quality, price, and promotion on safety shoe purchasing decisions at PT. Forta Larese. Employing a survey method, the study involved 93 individual customers. The analysis reveals that all three variables have a positive and significant effect—both individually and simultaneously—on purchasing decisions, accounting for 51.6% of the variance. These findings indicate that enhancing product quality, setting competitive prices, and implementing effective promotional strategies can strengthen consumer purchasing decisions. The company is advised to reinforce quality control, innovate in line with market trends, maintain production cost efficiency, and develop attractive promotions such as repeat-purchase coupons. Displaying the Indonesian National Standard (SNI) label is also crucial for boosting consumer confidence in the quality of the safety shoes offered.

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