cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
Location
Unknown,
Unknown
INDONESIA
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 12 Documents
 1   2 
Search results for , issue "Vol. 4 No. 2 (2023)" : 12 Documents clear
Effects Of Use Of Mobile Banking And Administrative Costs On Customer Satisfaction at Bank Syariah Indonesia Rantauprapat Branch Offices Siregar, Nurintan Asyiah; Safri, Hayanuddin; Syafrizal, Andre; Gulo, Nur’ainun
BIMA Journal (Business, Management, & Accounting Journal) Vol. 4 No. 2 (2023)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.4.2.137-144

Abstract

This study aims to determine the effect of using Mobile Banking and administrative cost on customer satisfaction at Bank Syariah Indonesia Rantauprapat Branch Offices, both partially and simultaneously, Determining the sample technique using Arikunto’s opinion with a total of 40 people and the method of analysis used is descriptive analysis method, multiple linear regression analysis, and hypothesis testing. The results of partial hypothesis testing (t-test) show that Mobile Banking (X1) and administrative costs have a positive and significant effect on Customer satisfaction at Bank Syariah Indonesia Branch offices, with a t count Mobile Banking variable value of3.018 while t table is 1.689 (t count) bigger than t table). Meanwhile, for the variable administration costs, the t-count is 2.608, while the t-table is 1.689 (t-count is greater than t-table). The results of simultaneous hypothesis testing (F test) show that Mobile Banking (X1) and administrative costs (X2) have a positive and significant effect on customer satisfaction at Bank Syariah Indonesia Rantauprapat Branch Offices, with an f count of 10.371 while a f table of 2.64 (f count over larger than f table). The test results for the coefficient of determination (R2) show that the Adjusted R square value is 0,419 or 41.9% indicating that Mobile Banking and Administrative Fees simultaneously contribute to customer satisfaction of 41.9%
The Effect of Discipline and Motivation on Employee Productivity at PT. Kereta Api Indonesia (Persero) Sintelis Divre III Palembang Agustini, Triana; Subiyanto, Subiyanto; Widarti, Widarti; Desfitrina, Desfitrina; Ridwan, Muhammad
BIMA Journal (Business, Management, & Accounting Journal) Vol. 4 No. 2 (2023)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.4.2.145-152

Abstract

This study aims to determine the effect of discipline and motivation on employee productivity at PT. Kereta Api Indonesia (Persero) Sintelis Divre III Palembang. The method used is descriptive quantitative. Questionnaire is a data collection technique carried out by researchers to respondents who aim to obtain data or information related to the research topic. This study used a closed questionnaire form to make it easier for respondents to answer questions with the available choices. 4. Based on the test results of the coefficient of determination (Adjusted R Square) it is obtained at 0.619. This shows that work motivation and work discipline variables affect work productivity variables by 61.9%. While the remaining 38.1% is explained by other variables not examined in this study.
How Can We Mitigate Coastal Hazards? Tarakan Island Case Study Pratiwi, Sulistya Rini; Gravitiani, Evi; Nainggolan, Yohanna Thresia; Rahmawati, Meylin
BIMA Journal (Business, Management, & Accounting Journal) Vol. 4 No. 2 (2023)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.4.2.153-158

Abstract

Intensity of coastal hazards driven by changes in climate and land use have been increasing in many parts of Indonesia, including Tarakan City, where 36% of the population lives near the coast. The purpose of this study is to determine the value of the WTP and identify the factors that affect the WTP of coastal communities in an effort to overcome the impact of beach abrasion in Tarakan City. The analytical methods used in calculating people's willingness to pay in an effort to overcome the impact of beach abrasion are the Willingness to Pay (WTP) method and multiple linear regression. The results of this study are known to mean that the public's willingness to pay is IDR 61,075. Based on the results of multiple regression analysis, the income variable has a significant effect on the WTP of coastal communities, namely income, age, and education variables, while the number of family members has no significant effect. Also, the coefficient of determination (R2) is 0.2718, or 27.18%, where this value indicates that the variables of income, age, education, and number of family members are able to explain the WTP of coastal communities of 27.18%. While the remaining 72.82% is explained by other variables not included in the regression model. Our findings highlight the value of the community’s willingness to repair coastal hazards through the several scenarios offered. The results indicate an overview of local participation in preserving coastal areas.
Influence of Location, School Quality, and Promotion on Students' Decisions in Continuing Levels at SMK Mataram Semarang Riyono, Riyono; Ristanto, Hesti; Susilo, Bambang Widjanarko
BIMA Journal (Business, Management, & Accounting Journal) Vol. 4 No. 2 (2023)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.4.2.159-164

Abstract

This study aims to determine the effect of location, school quality, and promotion on student decisions. The population in this study were all 10th grade students of SMK Mataram Semarang from 4 majors, namely culinary, fashion, hospitality, and automotive. Of the 220 students, the researchers required 146 students as a sample using the solvency formula.The results of this study can be concluded that: Location has no significant positive effect on student decisions, school quality has a significant positive effect on student decisions, and Promotion has a significant positive effect on student decisions.
Effect Of Changes In Tax Rates, Tax Awareness, And Tax Knowledge On MSME Taxpayer Compliance at the Blora Primary Tax Service Office Subagio, Sifa Rhodatul Jannah; Aresteria, Maya
BIMA Journal (Business, Management, & Accounting Journal) Vol. 4 No. 2 (2023)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.4.2.173-180

Abstract

MSME have an important role in the economy in Indonesia, this is reflected in their number which reaches 99% of all business units, and the contribution of MSMEs themselves to GDP also reaches 60.5%. Along with the increasing business development, the government also continues to issue new regulations regarding MSME taxation. One of them is the regulation regarding the change in tax rates from 1% to 0.5%. However, along with the rapid growth of MSME taxation, this is not supported by the level of compliance. Along with the continued enactment of new regulations issued by the government, this study aims to determine (1) The effect of changes in tax rates on MSME taxpayer compliance at Blora Primary Tax Service Office (2) The effect of tax awareness on MSME taxpayer compliance at Blora Primary Tax Service Office (3) The effect of tax knowledge on MSME taxpayer compliance Blora Primary Tax Service Office. The population in this study were MSME taxpayers registered at Blora Primary Tax Service Office, with the number of samples taken as many as 100 MSME taxpayers registered at the Blora Primary Tax Service Office. The data collection technique used in this research is Purposive sampling technique with data analysis techniques used are classical assumption tests and multiple linear regression analysis. The results showed that changes in tax rates and tax awareness have an influence on MSME taxpayer compliance at Blora Primary Tax Service Office, while tax knowledge has no influence on MSME taxpayer compliance at Blora Primary Tax Service Office
Effectiveness Of Green Human Resources Management Practices On Manufacturing Companies Cikarang Ramadhan, Fardhal Virgiawan
BIMA Journal (Business, Management, & Accounting Journal) Vol. 4 No. 2 (2023)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.4.2.181-188

Abstract

Green Human Resources Management (GHRM) is one of the practices for development and maintenance in order to have a significant impact on the preservation of the surrounding environment. Cikarang is one of the areas that has more than 2,125 companies in various industries such as manufacturing and others, so there is a need for awareness in GHRM. This research establishes 5 (five) GHRM indicators in the form of green recruitment and selection, green job analysis and design, green training and development, green performance management and green reward management. This study aims to explain and analyze the effectiveness of GHRM practices in manufacturing companies in Cikarang, Indonesia. The research method used is a qualitative approach with online ethnography. Sources of data in this study by collecting primary and secondary data and conducting in-depth interviews and conducting focus group discussions. The results in this study are that manufacturing companies in Cikarang, Indonesia have implemented green recruitment and selection, manufacturing companies in Cikarang, Indonesia have not implemented green job analytics and design, manufacturing companies in Cikarang, Indonesia have implemented green training and development, manufacturing companies in Cikarang, Indonesia have implemented green performance management, and manufacturing companies in Cikarang, Indonesia have not implemented green reward management.
Analysis Of Indonesia'S Pro Poor Growth Index And Poverty Equivalent Growth Rate 2017-2022 Kartini, Kartini; Putri, Ferica Christinawati; Irna, Rizky Agusriyanti; Pratiwi, Sulistya Rini; Rahmawati, Meylin
BIMA Journal (Business, Management, & Accounting Journal) Vol. 4 No. 2 (2023)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.4.2.165-172

Abstract

This study aims to analyze whether Indonesia is included in the pro poor, trickle down, or anti pro poor growth. The population of this study is all provinces in Indonesia in 2017-2022. Data collection techniques used are documentation and observation, in addition to the use of secondary data to answer research questions. The analytical tool used in this study is statistical analysis using the Pro Poor Growth Index (PPGI) and Poverty Equivalent Growth Rate (PEGR) methods. The results of this study indicate that Indonesia is classified as pro-poor growth where the benefits of growth are greater for the poor than non-poor people so that growth can help reduce poverty in Indonesia.
Digital Marketing Communication Strategy In Increasing Cultural Tourism Visitors Sanusi, Nunung; Susanti, Susan; Triansyah, Fadli Agus
BIMA Journal (Business, Management, & Accounting Journal) Vol. 4 No. 2 (2023)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.4.2.197-206

Abstract

This study examines how marketing communication strategies can influence and increase cultural tourism visitors to Kampung Cireundeu Cimahi. Feedback from the marketing activities carried out, which of these two factors can be done if you can apply the elements in the Digital Marketing Elements such as Product (Product), Price (price), Place (place) Promotion (promotion). This study uses a qualitative method with a descriptive approach. The selection of informants uses purposive sampling, a representative type of data source, namely primary and secondary data. In contrast, data collection techniques are in-depth interviews, observation, and documentation. Data analysis with data reduction, data presentation and conclusion in an integrated manner and significantly, these factors and elements greatly affect the number of tourists visiting Kampung Cireundeu.
Influence of Environmental, Social and Governance (ESG) on Firm Value: Literature Review Zuli, Wahfi
BIMA Journal (Business, Management, & Accounting Journal) Vol. 4 No. 2 (2023)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.4.2.207-213

Abstract

This research aims to classify relevant research regarding the impact of Firm performance in Environmental, Social and Governance (ESG) on Firm value in recent years through a literature review. The research was conducted by collecting 30 articles related to the topic of ESG and Firm Value in terms of research methods and Firm characteristics. It is hoped that the results of this research can provide a reference for companies in understanding opportunities and risks and for investors to optimize investment portfolios related to the influence of ESG on Firm value.
ANALYSIS OF ACCOUNTING TREATMENT OF REJECT PRODUCTS IN DETERMINING COST OF PRODUCTION AT INSIL TAILORS BENGKULU CITY Effendi, Yanto; Ramadhani, Desy; Herlin, Herlin
BIMA Journal (Business, Management, & Accounting Journal) Vol. 4 No. 2 (2023)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.4.2.215-221

Abstract

The study aims to purpose of this research is to determine the extent of the analysis of accounting  treatment of reject products in determining cost of  production at Insil Tailors Bengkulu City. The result  accounting treatment for reject products at Insil Tailors in Bengkulu City year 2022 is that they suffer a loss with 60 psc of amounting to IDR. 3,257,520. reject products found at Insil Tailors Bengkulu City are reject  products that can be resold to increase income. Reject products occur as a result of employee negligence or sewing equipment that experiences problems or is reject, such as when the ironing process is too hot, improper cutting, and inappropriate measurements. The accounting treatment for reject products Insil Tailor Bengkulu City is by reselling the reject products at a price of Rp. 25,000/pcs.

Page 1 of 2 | Total Record : 12

 1   2 

Filter by Year

2023 2023


Reset
Filter By Issues
All Issue Vol. 6 No. 1 (2025) Vol. 5 No. 2 (2024) Vol. 5 No. 1 (2024) Vol. 4 No. 2 (2023) Vol. 4 No. 1 (2023) Vol. 3 No. 2 (2022) Vol. 3 No. 1 (2022) Vol. 2 No. 2 (2021) Vol 2, No 2 (2021) Vol 2, No 1 (2021) Vol 1, No 2 (2020) Vol 1, No 1 (2020) More Issue