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Contact Name
Eko Sumartono
Contact Email
ekosumartono@relawanjurnal.id
Phone
+6282138129668
Journal Mail Official
ekosumartono@relawanjurnal.id
Editorial Address
Secretariat Office: Wisma PDM Bengkulu Mail : Jl. Kebun Veteran No 12, Kel. Nusa Indah Kec. Ratu Agung Kota Bengkulu Telp : 081541234500 email: bima@pdmbengkulu.org
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INDONESIA
Bima Journal : Business, Management and Accounting Journal
ISSN : 27212971     EISSN : 2721267X     DOI : 10.37638/bima.1.1.1-9
Core Subject : Economy, Science,
BIMA Journal is a scientific communication media which is issued by PDM Bengkulu. It is the contribution to the development of social science, business, accounting, and economy which is divided into the English Language which contains research results, literature review, field cases, or concepts. BIMA Journal in a year published twice a year. Special editions in English can be issued required. The BIMA Journal fits well for researchers and academics who are inheriting the results of research, scientific thought, and other original scientific ideas. BIMA Journal publishes research papers, technical papers, conceptual papers, and case study reports. BIMA Journal is dedicated to researchers and academics intent on publishing research, scientific thinking, and other original scientific ideas. The article published in the BIMA Journal is the authors original work with a broad spectrum of topics covering Resources economics, Economic Business, Economic Management, and Accounting.
Articles 5 Documents
Search results for , issue "Vol. 3 No. 1 (2022)" : 5 Documents clear
The Effect Of Good Corporate Governance Structure On Financial Distress (Study On The Automotive Industry Sector And Its Components Listed On The Indonesia Stock Exchange For The 2014-2019 Period) Yusmaniarti, Yusmaniarti; Astuti, Budi; Marini, Marini; Setiorini, Hesti; Khair, Ummul; Rambe, Siti Fatimah
BIMA Journal (Business, Management, & Accounting Journal) Vol. 3 No. 1 (2022)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.3.1.1-8

Abstract

This study aims to determine the effect of managerial ownership, institutional ownership, independent commissioners and audit committees on financial distress in companies in the automotive industry sector and their components listed on the Indonesia Stock Exchange for the 2014-2019 period. The sample used was 7 companies in the automotive industry sector and their components listed on the Indonesia Stock Exchange with the number of observations during the 2014-2019 period so that the total research data was 42. The sampling technique used purposive sampling. Analysis of the data used is multiple linear regression. The results showed that managerial ownership had an effect on financial distress. Institutional ownership has an effect on financial distress. Independent commissioners have an effect on financial distress. The audit committee has an effect on financial distress. Managerial ownership, institutional ownership, independent commissioners and audit committees have a joint effect on the financial distress of companies in the Automotive Industry Sector and its Components Listed on the Indonesia Stock Exchange for the 2014 – 2019 period. 
The Influence of Quality Of Work Life and Employees’ Engagement to Organizational Commitment at Anita PhoneshopBaturaja Mardiansyah, Muhamad; Rusdiah, Rusdiah; Rabiulkhri, Mailani
BIMA Journal (Business, Management, & Accounting Journal) Vol. 3 No. 1 (2022)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.3.1.9-16

Abstract

This study aims to analyze the effect of Quality of Work Life and Employee Engagement on Organizational Commitment. With employees at Anita Phoneshop Baturaja which is used as a case study. Primary and secondary data were used in this study. Secondary data were obtained from various sources such as journals, books and other related publications. Primary data was obtained by using a questionnaire distributed to respondents who were targeted. By using the slovin technique, the total sample obtained was 53 respondents. Multiple linear regression analysis method with SPSS 26 program was used to analyze the data. The results showed that Quality of Work Life and Employee Engagement had a positive and significant impact on Organizational Commitment, contributing 70.1% with the variable Quality of Work Life having a more dominant influence. This shows that the company should focus on maintaining and improving the organizational work climate technically and humanely in order to lead to a better quality of work life.
The Effect Of Perceived Ease Of Use And Service Quality On Customer Loyalty Through Repurchase Intention As Intervening Variables (Case Study: Gofood Customers In Yogyakarta City) Fauzi, Muhamad Ardan; Udayana, Ida Bagus Nyoman; Hutami, Lusia Tria Hatmanti
BIMA Journal (Business, Management, & Accounting Journal) Vol. 3 No. 1 (2022)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.3.1.17-28

Abstract

This research examine the effect of perceived ease of use and service quality on customer loyalty and test whether repurchase intention acts as an intervening variable for the effect of perceived ease of use and service quality on Gofood customer loyalty in Yogyakarta City. This research is quantitative by taking 120 samples from Gofood customers in Yogyakarta City. The sampling method is non-probability and the sampling technique uses purposive sampling. Data was collected by sending a questionnaire link that was sent online to respondents. The data were analyzed using the IBM SPSS application. The results of this study indicate that the variable perceived ease of use (X1) has a positive and significant effect on repurchase intention (Z) with a value of 0.000. Then the service quality variable (X2) has a positive and significant effect on repurchase intention (Z) with a value of 0.000. The repurchase intention variable (Z) has a positive and significant effect on customer loyalty (Y) with a value of 0.000. Furthermore, the variable perceived ease of use (X1) has a positive and significant effect on customer loyalty (Y) with a value of 0.008. And the service quality variable (X2) has a positive and significant effect on customer loyalty (Y) with a value of 0.000. In addition, the results of the study also show that repurchase intention is able to act as an intervening variable for the influence of perceived ease of use and service quality on Gofood customer loyalty in the city of Yogyakarta.
Effect of E Samsat Service on Motor Vehicle Tax Revenue at UPT. Regional Revenue Service Operational Support Center Lubis, Nadratul Hasanah; Harahap, Rahmat Daim
BIMA Journal (Business, Management, & Accounting Journal) Vol. 3 No. 1 (2022)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.3.1.29-36

Abstract

Vehicle taxes include first-rate or local taxes controlled by the provincial government. Together with the Motor Vehicle Tax Agency, the local government built an office in Samsat. This bureau offers a number of services, one of which is E-Samsat. This study looks at the impact of E-Samsat on Motor Vehicle Tax receipts at UPT. North Sumatra Regional Revenue Service Support Center. The method of analysis uses descriptive quantitative methods. The results showed that E-Samsat had an impact on motor vehicle tax revenues at UPT. North Sumatra Regional Revenue Support Center.
CAN UMKM IN THE CULINARY SECTOR IN PALEMBANG IMPLEMENT THE SAK ETAP? Veronika, Aries; Ekawarti, Yuni; Apriadi, Apriadi
BIMA Journal (Business, Management, & Accounting Journal) Vol. 3 No. 1 (2022)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.3.1.37-44

Abstract

The preparation of financial reports is an important thing that must be done by MSMEs if they want to develop their business, but many MSMEs, especially in the city of Palembang, do not yet have financial reports that comply with SAK standards. The purpose of this study was to determine the application of SAK ETAP on MSME financial reporting in the city of Palembang. The research methodology uses primary data through questionnaires. Based on the results of data processing, it can be concluded that 90% of MSME actors in the city of Palembang have not implemented SAK ETAP in their financial reporting.

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