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Bima Journal : Business, Management and Accounting Journal
Published by Perkumpulan Dosen Muda Bengkulu
ISSN : 27212971     EISSN : 2721267X     DOI : 10.37638/bima.1.1.1-9
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 15 Documents
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Search results for , issue "Vol. 4 No. 1 (2023)" : 15 Documents clear
The Influence Of Organizational Culture, Work Discipline, And Organizational Citizenship Behavior On Organizational Commitment Suherdi, Suherdi; Ahmad, Ahmad
BIMA Journal (Business, Management, & Accounting Journal) Vol. 4 No. 1 (2023)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.4.1.1-8

Abstract

This study aims to examine the influence of organizational culture, work discipline, and organizational citizenship behavior on organizational commitment and can make a theoretical and practical contribution to understanding the concept of organizational commitment.  This research was conducted in five sub-districts in the Southern Region, Lebak Regency, and Banten Province. Meanwhile, the research period was from February to May 2020. The random sampling technique was used in this study, and the total number of respondents was 66.  This study uses a quantitative survey research method using regression analysis techniques using SPSS version 20 software. Employee organizational commitment will increase as a result of organizational citizenship behavior.
Effect of Managerial Ownership and Gender Diversity on Directors on Tax Avoidance with Audit Quality as a Moderation Variable Harahap, Ruth Bae Eliani; Masripah, Masripah
BIMA Journal (Business, Management, & Accounting Journal) Vol. 4 No. 1 (2023)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.4.1.9-19

Abstract

This research was conducted to ascertain and analyze the effect of managerial ownership and gender diversity on directors on tax avoidance with audit quality as moderation. This study also adds two control variables, namely profitability and firm size. The samples in this study used mining companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period and were sorted using the purposive sampling method so that 75 samples were obtained. By using multiple linear regression tests, the results of managerial ownership and gender diversity in directors have no effect on tax avoidance. Then audit quality strengthens the effect of managerial ownership on tax avoidance, and audit quality weakens the effect of gender diversity on directors on tax avoidance.
Implementation of Facebook Marketplace for Convection and Embroidery UMKM Products (Jack Convection Medan) as an Effort to Increase Online Marketing and Sales Aisyah, Siti; Hutasuhut, Muhammad Anshari
BIMA Journal (Business, Management, & Accounting Journal) Vol. 4 No. 1 (2023)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.4.1.21-26

Abstract

This research is entitled Implementation of Facebook Marketplace for Convection and Embroidery UMKM Products (Jack Convection Medan) as an Effort to Increase Online Marketing and Sales. The purpose of this research is to promote library services at the Muhammadiyah University of North Sumatra. The aim of the research is to find out that social media (Facebook) can provide convenience for MSME actors, especially for convection and embroidery business people. This study uses a descriptive qualitative research method. Marketing and sales of MSME products are currently carried out by participating in various MSME product exhibitions organized by the government and business actors who provide exhibition facilities, broadcast messages, and wait for customers to arrive at the store. This way of disseminating information is not effective because it does not reach people who live far from museums or retail locations that hold exhibitions. Facebook has a marketplace feature that allows promotions and sales to be unlimited by space and time, making it one of the social media platforms that is currently widely used and in demand by MSME players. By utilizing the Facebook marketplace, MSME can more easily market their products and make sales via smartphones, which will help them increase their sales growth. The results of this research are expected to be input for MSME actors who are pioneering or who are already successful, namely how to promote their products via Facebook in this modern era so that their products are widely accessible to many people. .
Influence Of Compensation, Leadership Style, Work Environment, And Perceptions Of Job Opportunities On Turnover Intention at PT. VALBURY ASIA FUTURES SEMARANG Sari, Septi Wulan; Setiawati, Ira; Indriasari, Ika; Sumartono, Eko
BIMA Journal (Business, Management, & Accounting Journal) Vol. 4 No. 1 (2023)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.4.1.27-36

Abstract

This study aims to analyze the effect of compensation, leadership style, work environment, and perceptions of job opportunities on employee turnover intention at PT. Valbury Asia Futures Semarang. The population used in this study were all employees working at PT. Valbury Asia Futures Semarang and the sample used is 70 employees. This study used non-probability sampling technique research methods with saturated sampling method (census). Data analysis in this study used the SPSS 24 program. The data analysis technique used was multiple linear regression analysis. The results of the analysis and discussion show that the variable Compensation has a partial negative effect on Turnover Intention, Leadership Style has a partial negative effect on Turnover Intention, Work Environment has a partial negative effect on Turnover Intention, and Perception of Work Opportunities has a partial positive effect on Turnover Intention at PT. Valbury Asia Futures Semarang.
Effect Of Total Assets, Receivables And Inventories Turnover On Roa In Retail Trading Companies Indonesia Stock Exchange (Idx) Bakir, Baharuddin; Sadersah, Lugas
BIMA Journal (Business, Management, & Accounting Journal) Vol. 4 No. 1 (2023)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.4.1.37-52

Abstract

The purpose of this study to determine the effect of total asset turnover, accounts receivable turnover and inventory turnover on ROA. The population in this study is the retail trade sub-sector companies listed on the Indonesia Stock Exchange (IDX). The sampling technique used was purposive sampling and 12 companies were obtained as samples. The data collection technique is by downloading financial reports on the Indonesian Stock Exchange website. For instrument testing using the Classical Assumption Test while for data techniques using Multiple Linear Regression Analysis. The results of statistical tests from the results of the F Test (Simultaneous) show that Total Asset Turnover (X1), Accounts Receivable Turnover (X2) and Inventory Turnover (X3) have a significant effect on ROA (Y). The statistical test results from the results of the T (Partial) Total Asset Turnover Test (X1) have a significant positive effect on ROA (Y). While Accounts Receivable Turnover (X2) and Inventory Turnover (X3) have a significant negative effect on ROA (Y). 
Influence Of Work Motivation, Work Conflict And Work Environment On Performance Employees In Pandemi Time Covid-19 Fikri, Akhyatul; Soedarsa, Herry G
BIMA Journal (Business, Management, & Accounting Journal) Vol. 4 No. 1 (2023)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.4.1.87-92

Abstract

The Covid-19 pandemic has disrupted all processes of social and economic life, including companies. Initially the business could run freely, now the company must establish physical distancing, systems shift, and work from home to reduce the spread of the Covid-19 pandemic. New normal itself is a condition of the impact of the global crisis. The purpose of this study was to determine the effect of work motivation, work conflict and work environment on the performance of PTPN VII Bandar Lampung Office employees during the Covid-19 pandemic. This study uses quantitative research methods. Data analysis used multiple linear regression analysis. Based on the results of research and discussion, it can be concluded that work motivation has a positive effect on the performance of PTPN VII Bandar Lampung employees. Work conflict has a negative effect on the performance of employees of PTPN VII Bandar Lampung. The work environment has a positive effect on the performance of PTPN VII Bandar Lampung employees.
Influence Of Work Motivation, Work Environment And Work Discipline On The Work Productivity Of Employees In Bebek Hi Restaurant. Slamet Bandar Lampung During The Covid-19 Pandemic Amriyadi, Amriyadi; Ardansyah, Ardansyah
BIMA Journal (Business, Management, & Accounting Journal) Vol. 4 No. 1 (2023)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.4.1.129-136

Abstract

Pak Slamet's fried duck restaurant has been around since 1986, Pak Slamet's first stall, standing on the side of the Solo-Yogya road. Initial observations found problems related to employee productivity at Bebek Hi Restaurant. Slamet Bandar Lampung, namely employee productivity which has decreased, one of which is due to the impact of Covid-19 which has an impact on decreasing employee productivity and restaurant income. The purpose of this study was to determine the effect of work motivation, work environment and work discipline on the work productivity of Bebek Hi Restaurant employees. Slamet Bandar Lampung during the Covid-19 pandemic. This study uses quantitative research methods. Data analysis used multiple linear regression analysis. Based on the results of research and discussion, it can be concluded that there partial work motivation on work productivity of Bebek Hi Restaurant employees. Slamet Bandar Lampung. There partial the work environment on the work productivity of Bebek Hi Restaurant employees. Slamet Bandar Lampung. There partial work discipline on the work productivity of Bebek Hi Restaurant employees. Slamet Bandar Lampung. There simultaneous work motivation, work environment and work discipline on work productivity at Bebek Hi Restaurant. Welcome to Bandar Lampung.
Analysis Of Consumer Satisfaction On Service Quality At Asian Motor Workshops In South Lampung Serlin, Serlin; Alam, Iskandar Ali
BIMA Journal (Business, Management, & Accounting Journal) Vol. 4 No. 1 (2023)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.4.1.53-58

Abstract

Asian Motor Workshop is a company engaged in motorcycle repair services. The research aims to analyze and determine the satisfaction of workshop visitors. This type of research is quantitative with a population of 215 and a sample of 100 visitors. This study used a questionnaire as a data collection technique, which contained 15 statements, using the methodNonprobability sampling. Analysis tool usingImportance Performance Anaysis (IPA), with four dimensions to measure which include; Physical Appearance, Reliability, Responsiveness, Reliability, Assurance, and Empathy. Analysis results states in quadrant A Physical facilities, namely items 25 and 23. Quadrant B must be maintained, namely items 2, 3, 4, and 5, Responsiveness, namely items 7, 8, and 10, Assurance, namely items 11, 13, and 14, and Empathy, namely item number 18. Quadrant C which is considered less important is item number 1, items 6, 9, 16, 17, 21 and 24.
Influence Of Satisfaction, Commitment, And Trust Customer To Customer Loyalty Gojek Users In Bandar Lampung Sanakri, Kiky
BIMA Journal (Business, Management, & Accounting Journal) Vol. 4 No. 1 (2023)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.4.1.93-106

Abstract

In this modern era, people have various activities and to fulfill the needs of these activities, people need transfers as fork equipment or auxiliary equipment in carrying out their activities. One of the online transfer services currently available among the public is Gojek Indonesia, which is an online transfer service application that can be used on smartphones. To offer compliance to its customers, currently the services offered by Gojek range from a service system for accompanying passengers using motorized transportation, a food delivery service system, to a one day grocery shopping service system. The aim of this research is to identify the effects of Happiness, Commitment and Confidence in Compliance on Gojek consumers in Bos Lampung. The research used is quantitative research and the sampling method used in this research is probability sampling. The number of examples obtained was 81 respondents, namely Gojek clients in Bos Lampung. Based on the research results, it shows that satisfaction and trust elasticities have an impact on Gojek client compliance in Bos Lampung, while for elastic commitments it has no effect on Gojek client compliance in Bos Lampung. In this research the elastic effects of Satisfaction, Commitment and Confidence affect 78% of Gojek client compliance in Bos Lampung. Conversely, more than 22% is influenced by other aspects not monitored in this research.
Influence Of Training and Work Motivation On Employee Performance at PT PTPN VII Bandar Lampung During the Covid-19 Pandemi Nabil, Harit Alghoffar; Habiburrahman, Habiburrahman
BIMA Journal (Business, Management, & Accounting Journal) Vol. 4 No. 1 (2023)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.4.1.59-66

Abstract

The results of the initial observations that were tried, and the initial information about the gamutana, show that there are several directions that PT PTPN VII Bandar Lampung's human resources are not running optimally. Markers that show the HR performance of PTPN VII Bandar Lampung have not yet been maximized. The purpose of this research is to identify the influence of training and work motivation on the work performance of PTPN VII Bandar Lampung officers during the Covid-19 pandemic. This research procedure uses quantitative research. Data analysis using multiple linear regression analysis. Based on the results of purification and sanding, so that an example of t-test results for pesantren variables can be taken as 10,799 (count t = 10,799 t table = 1,658 t table = 1,658 variable 1,658. arithmetic = 6,140 t table = 1,658) which means there is a direct influence on the target PTPN VII Bandar Lampung. percentage of employees of PT PTPN VII Bandar Lampung.

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