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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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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.

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