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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
Factors Influencing The Use Of Accounting Information On SMEs In Padang Ayu, Melati Sukma; Andriani, Wiwik; Sukartini, Sukartini
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.4.1.107-114

Abstract

This study examines and analyses the factors that influence SMEs to use accounting information in their business. The method of determining the sampling in this study using purposive sampling. The type of data used in this study is primary data obtained through distributing research questionnaires to SMEs in the city of Padang. Data analysis techniques using multiple regression analysis and tested by t-test. The results of this study indicate that the level of education and accounting knowledge has a positive effect on the use of accounting information on SMEs. At the same time, business experience and entrepreneurial spirit do not affect the use of information systems in SMEs in Padang City.
Effect Of Price, Product Quality and Service On Vario 150 Motorcycle Sales at Tunas Honda Pramuka Dealer Bandar Lampung Putra, Chandra Almer; Mega, Selfia Alke
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.4.1.67-78

Abstract

PT Astra Honda Motor is a company in charge of manufacturing, assembling and distributing Honda type and brand motorcycles. This company is a company in Indonesia that has rights as an ATPM or Sole Agent for Honda motorcycles. 2001, Knowing that there are limited abilities and time, researchers only see and need to provide clear and focused problem boundaries. So that the problem is limited to discussing only the influence of price, product quality and service on sales of the Honda Vario 150 motorbike at the Honda Tunas Pramuka dealer in Bandar Lampung. In this study using a quantitative method in which the sample in this study amounted to 45 respondents, the analysis technique used was the classical assumption test, multiple linear regression test, with the results of the study that there was an influence between Price on Sales of 25.71%, then the influence between Quality Product on Sales is 69.05%, then the influence between Service on Sales is 39.31% and the influence of the variables Price, Product Quality and Service on Sales is 1.3%. The results of this study are variable X1 (Price), variable X2 (Quality of Products) and variable X3 (Service) significantly influence Sales (Y), of 1.3%, which means that these three variables influence each other and influence one another.
Marketing Strategy Analysis Of Consumer Purchase Interest In The Covid-19 Pandemic Laksmi Kebaya Store Lampung Sriyani, Ni Wayan Dewi; 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.4.1.115-120

Abstract

Marketing strategy is a set of goals and objectives, policies and rules that give direction to the company's marketing efforts from time to time, at each level and its references and allocations, especially as the company's response to the changing environment and competitive conditions. This study aims to analyze marketing strategies in increasing consumer buying interest at the Laksmi Kebaya store in Lampung. The research method used is descriptive qualitative research method using SWOT analysis technique. The data collection method used is using observation and interviews. The benefit of this research is to add insight into the importance of understanding marketing concepts, as a reference in dealing with the same problem later and become important input for companies in knowing marketing strategies for consumer buying interest. Based on the results of the SWOT analysis, it can be concluded that the strength factor analysis of the Laksmi Kebaya store has a score of 1.92 and the weakness factor has a score of 1.27, so that the total internal score of the company is 3.19 while the results of the opportunity factor of the Laksmi Kebaya shop have a score of 1. 58 and threats have a score of 1.37 so that the total score on external factors is 2.95. From the results of the analysis of these factors, the Laksmi Kebaya shop is in the first quadrant position, namely the Growth strategy (development strategy).
Mediating Effect Of Return On Asset On The Effect Between Internal Capital Disclosure And Stock’s Return Kohardinata, Cliff; Widianingsih, Luky Patricia; Talahaturusun, Jevan Andreas
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.4.1.79-86

Abstract

This study aims to examine the effect between internal capital disclosure (ICD) and stock return with the mediation of return on asset (ROA) on the banking sector of Southeast Asia. We find that ICD does not have direct correlation with stock returns, ICD has a positive and significant effect with ROA, ROA has a significant and positive effect with stock return, and the mediating variable ROA can mediate effect between ICD on stock return. Bounded rationality or cognitive limitation resulted in investors needing mediation that ease capturing, memorizing, and processing of information in their minds, one of which is to use return on asset as a bridge between internal capital disclosure and stock return. Aside from that, for investors it is very possible to gain big advantage if they can analyze ICD texts and do trading strategy adjustments, because this study stated that there is a positive effect between ICD and ROA that impacts stock return.
Analysis Strategy Marketing In Increasing Sales During The Covid-19 Pandeml In Burger King Bandar Lampung Sidauruk, Antonius; Habiburahman, Habiburahman
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.4.1.121-128

Abstract

Burger King is a fast food product that generally comes from outside the country, so the taste is different from the taste of local food. Therefore, the Burger King industry is familiarizing flavors with Indonesia, such as making beef burgers with rendang flavor and serving the menu with rice. Raja Bandar Lampung. This research uses a qualitative study procedure. The information analysis uses SWOT analysis. Based on the results of studies and reviews, it can be concluded that the results of the study put the marketing strategy in quadrant I which is called the development and development strategy. The average cell for the IFE matrix and the average cell for the EFE matrix. This position allows the owner to carry out intensive strategies and integrative strategies. Intensive strategies include: market penetration by expanding the market share by marketing/promoting Burger King products, market development by expanding the market share geographically to new areas and product development by customizing Burger King products, this is usually attempted when the product is in position. he is sick and tired. In quadrant I, there are integrative strategies, namely forward integration, backward integration and horizontal integration.

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