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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 7 Documents
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Search results for , issue "Vol. 5 No. 1 (2024)" : 7 Documents clear
Corporate Social Responsibility of Publicly-Owned Banks is Also a Moderating Factor That Affects Their Returns Farahillah, Cholidatu Efafa; Sumastuti, Efriyani; Kurniawan, Bayu
BIMA Journal (Business, Management, & Accounting Journal) Vol. 5 No. 1 (2024)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.5.1.43-50

Abstract

Purpose: This study investigates the impact of profitability, measured by return on assets (ROA) and return on equity (ROE), on a company's value, and explores the moderating role of corporate social responsibility (CSR) in this relationship. Methodology: The research focuses on state-owned banks listed in Indonesia from 2013 to 2022, using data from their financial statements. A saturated sample of 160 quarters across 4 companies was analyzed using Partial Least Square (PLS) statistical methods. Results and Findings: The results indicate that both ROA and ROE positively influence company value. CSR can either strengthen or weaken this relationship, depending on the specific profitability measure. Novelty and Originality: This study provides new insights into how CSR interacts with different profitability measures to affect company value, highlighting the nuanced role of CSR in financial performance. Conclusions: Profitability positively impacts company value, with CSR serving as a significant moderator. The effect of CSR varies based on the profitability measure used. Type of Paper: Research Article.
Impact of Promotion and Service Quality on Tourists' Intention to Revisit Grand Elty Kalianda Beach Wicaksono, FX Satrio; AA, Iskandar
BIMA Journal (Business, Management, & Accounting Journal) Vol. 5 No. 1 (2024)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.5.1.9-16

Abstract

Purpose: This study aims to analyze the effect of promotion and service quality on the interest of returning tourists to Grand Elty Kalianda Beach, Lampung. Methodology: The research employs quantitative methods. The population consists of tourists who visited Grand Elty Kalianda Beach in 2018, totaling 17,183 individuals. A sample of 100 tourists was selected. Data analysis was performed using Multiple Linear Regression analysis. Results: The findings indicate that both promotion and service quality significantly influence the interest of tourists in returning to Grand Elty Kalianda Beach. Findings: Promotion and service quality are key factors driving repeat visits by tourists to Grand Elty Kalianda Beach. Novelty: This research highlights the importance of targeted promotion and high service quality in increasing tourist loyalty to beach destinations. Originality: The study provides an empirical analysis of how promotional efforts and service quality affect tourist behavior in the context of a popular beach destination. Conclusions: Effective promotion and superior service quality are crucial in encouraging tourists to return to Grand Elty Kalianda Beach, Lampung. Type of Paper: Empirical Research Article.
Analysis of Factors Causing Employee Turnover and How to Retain Talented Employees Renwarin, Joseph M J
BIMA Journal (Business, Management, & Accounting Journal) Vol. 5 No. 1 (2024)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.5.1.51-64

Abstract

This research aims to determine the effect of ethical climate, social interaction, leadership behavior, and work environment on talent employee retention at Miota International Technology Company. This research uses quantitative methods. Sampling using non-probability sampling saturated. The data collection method used a questionnaire. The sample taken amounted to 136 respondents employees. The data analysis in this research includes validity test, reliability test, classical assumption test, and hypothesis testing. The results of this study indicate that ethical climate has an effect on talent employee retention, social interaction has an effect on talent employee retention, leadership behavior has an effect on talent employee retention, and work environment has an effect on talent employee retention. Ethical climate and social interaction, social interaction and leadership behavior, as well as leadership behavior and work environment simultaneously effect on talent employee retention.
Sharia Accounting Perspective on Data Collection for Creative Industry Micro, Small and Medium Enterprises (MSMEs) Kamilah, Kamilah; Sumartono, Eko; Parwito, Parwito
BIMA Journal (Business, Management, & Accounting Journal) Vol. 5 No. 1 (2024)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.5.1.17-24

Abstract

Purpose: This research aims to analyze the role of the Department of Industry, Trade, Energy, and Mineral Resources (Disperindag ESDM) of North Sumatra Province in collecting data on creative industries among MSMEs in Medan using a sharia accounting framework. Methodology: The method used is literature research to understand the concepts and principles of sharia accounting, as well as interviews with stakeholders in Medan City to understand the practices applied in developing the MSME creative industry. Results: The study identifies several problems in data collection on Small and Medium Industries (IKM) by the ESDM Industry and Trade Service of North Sumatra Province. Findings: Challenges include difficulty in timely and accurate data collection, especially in remote areas, which affects the quality of the information obtained. Additionally, limited human resources hinder the effectiveness and efficiency of data collection and analysis. Novelty: This research provides insights into the application of sharia accounting principles in the data collection process for MSMEs. Originality: The study offers a detailed analysis of the role of a provincial department in the context of sharia accounting for MSMEs. Conclusions: Addressing the challenges in data collection can improve the quality of information and support the development of the creative industry among MSMEs in Medan. Type of Paper: Empirical Research Article.
Affecting Employee Performance (Case Study at PT NIS ELINA SECTION - Semarang Branch) Bodroastuti, Tri; Ginanjar, Retno; Nadia, Nicken
BIMA Journal (Business, Management, & Accounting Journal) Vol. 5 No. 1 (2024)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.5.1.25-32

Abstract

Purpose: This study examines factors affecting the performance of sales employees at PT NIS in Semarang. Methodology: The research involved 50 employees, using secondary data from questionnaires distributed via Google Forms. Multiple linear regression analysis was used for data analysis. Results: Communication (X1), Competence (X2), and System/Procedure (X5) positively and significantly affect employee performance (Y). Motivation (X3), Compensation (X4), Leadership (X6), and Corporate Culture and Environment (X7) do not have a significant impact. Findings: Communication, Competence, and System/Procedure are crucial for enhancing employee performance, explaining 80.4% of the performance variance. The remaining 19.6% is influenced by other factors not included in the study. Novelty: This study identifies key determinants of sales employee performance in the context of a specific company, providing insights for targeted improvements.Originality: The research offers a detailed analysis of various factors influencing employee performance using a comprehensive statistical approach. Conclusions: Effective communication, competence, and systematic procedures are essential for improving sales employee performance at PT NIS. Type of Paper: Research Paper
Juridical Review Of Business Permits For Community Forest Utilization (Iuphkm) For The Hkm Kibuk Group Dewi, Mastriati Hini Hermala; Diana, Herma
BIMA Journal (Business, Management, & Accounting Journal) Vol. 5 No. 1 (2024)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.5.1.33-42

Abstract

Purpose: The study aims to explore the formation and environmental conditions of the Kibuk 94 Social Community Forestry (HKM) established in 2017 in Ahung Lawangan Village, South Sumatra Province. Methodology: This research analyzes the decree from the Ministry of Environment and Forestry, along with geographic and climatic data specific to the HKM area. Results: The Kibuk 94 HKM spans 400 hectares in a protected forest area with Andosol soil, located at 1,800 meters above sea level. It experiences high rainfall and humidity, with coffee (Arabica) and avocado being the primary crops. Findings: The topography is sloping and wavy, making it suitable for the designated crops, given the climatic conditions of 2,500-3,000 mm annual rainfall, 60%-85% humidity, and temperatures between 15°C-26°C. Novelty: This study highlights the unique integration of community forestry with environmental conservation under specific legal frameworks. Originality: The research provides an in-depth analysis of HKM's topography, soil, and climate, emphasizing its suitability for sustainable agriculture. Conclusions: The Kibuk 94 HKM showcases a successful model of community forestry in challenging topographical and climatic conditions, promoting sustainable agricultural practices. Type of Paper: Comprehensive Review Paper
Effect of Profitability, Liquidity and Asset Structure on Capital Structure at Ptpn IV Persero Medan Annisa, Wan Nurul Fatin; Yafiz, Muhammad; Lubis, Arnida Wahyuni
BIMA Journal (Business, Management, & Accounting Journal) Vol. 5 No. 1 (2024)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.5.1.1-8

Abstract

Purpose: This study examines how the capital structure of PTPN IV Persero Medan is influenced by profitability, liquidity, and asset structure. Methodology: The study uses quantitative research methods. Data analysis techniques include Classical Assumptions Test, Multiple Linear Regression Analysis, and Hypothesis Testing using SPSS 26 software. The data used is secondary, specifically the financial statements of PTPN IV Persero Medan from 2008–2020 obtained from the company's website. Results: The findings indicate that profitability (Return on Assets) has minimal and insignificant impact on capital structure (Debt Equity Ratio). Liquidity (current ratio) has a significant negative effect on capital structure. Asset structure also significantly and negatively influences capital structure. Findings: Profitability, liquidity, and asset structure together do not significantly impact capital structure. The coefficient of determination (R2) test results show that profitability, liquidity, and asset structure account for 30.8% of the variation in capital structure, with the remaining influenced by other factors not examined in this study. Novelty: This research provides insights into the specific factors influencing the capital structure of PTPN IV Persero Medan. Originality: The study offers a detailed analysis of the interplay between profitability, liquidity, asset structure, and capital structure in a specific corporate context. Conclusions: Profitability, liquidity, and asset structure collectively have a modest influence on capital structure, highlighting the role of other external factors. Type of Paper: Empirical Research Article

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