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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 77 Documents
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Search results for , issue "Vol. 6 No. 2 (2025)" : 77 Documents clear
Impact of Agrotechnology Innovation, Human Resource Quality, And Capital Investment In Improving Profitability With Plantation Productivity As A Mediator at PT. TSB Plantation Company wasik, zainul
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.951-964

Abstract

Purpose: This study aims to analyze the influence of agro-technology innovation, human resource (HR) quality, and capital investment on profitability, with plantation productivity as a mediating variable at PT. TSB, a plantation company facing intense industry competition. Methodology: A quantitative approach with path analysis was employed. Data were collected through questionnaires, observations, and company documentation, then analyzed using Structural Equation Modeling (SEM) via SmartPLS software. The sample included employees and relevant management personnel at PT. TSB. Results: Agro-technology innovation, HR quality, and capital investment had a positive and significant effect on plantation productivity. Furthermore, plantation productivity positively influenced profitability. Productivity also acted as a partial mediator in the relationship between agro-technology innovation, HR quality, capital investment, and profitability. Findings: Enhancing agro-technology innovation, HR quality, and capital investment can boost plantation productivity, ultimately increasing PT. TSB’s profitability. The study highlights the importance of optimizing technology, HR training, and capital allocation for operational efficiency and competitive advantage. Novelty: This study fills a research gap by comprehensively testing a mediation model of plantation productivity, which has not been widely explored in the context of Indonesian plantation companies.. Conclusion: To improve profitability, PT. TSB should prioritize agro-technology adoption, HR development, and strategic capital investments, leveraging productivity as a key mediating factor. Type of Paper: Empirical research.
Impact of Accounting Information System Implementation, Digital Transformation, and Internal Control on Employee Performance: A Case Study of PT Fokus Jasa Mitra Widiantoro, Nawaal Fakhri; Akbar, Fajar Syaiful
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.965-976

Abstract

Purpose : This study investigates the effects of Accounting Information System (AIS) implementation, digital transformation, and internal control on employee performance at PT Fokus Jasa Mitra. Methodology: A quantitative method was employed, utilizing a questionnaire distributed to 97 respondents. The data were analyzed using multiple linear regression to test the hypothesis. Results: The implementation of AIS, digital transformation, and internal control significantly affected employee performance, both partially and simultaneously. Findings: The study confirms that AIS, digital transformation, and internal controls contribute to employee performance through improved work efficiency and decision-making. Novelty: This study provides a unique perspective on how the interplay between technological and control factors impacts employee performance within the context of PT Fokus Jasa Mitra, a company transitioning from FoxPro to ERP. Originality: Unlike previous studies, this research specifically focuses on PT Fokus Jasa Mitra and uses SEM-PLS analysis to explore employee performance in light of system and organizational changes. Conclusion: The findings highlight the critical role of AIS, digital transformation, and internal control in enhancing employee performance. These insights offer practical implications for managers in similar business environments. Type of Paper: Empirical Research
Analysis of The Effect Of Exchange Rate, Leverage, And Liquidity On Financial Performance With Firm Age As A Control Variable Zakiyya, Salma Roihana; Edward, Mohammad Yunies
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.977-986

Abstract

Purpose: This study aims to analyze the influence of exchange rate, leverage, and liquidity on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2023, with firm age as a control variable. Methodology: Using a quantitative approach, the sample was selected through purposive sampling, resulting in 113 manufacturing firms. The variables observed include return on assets (ROA), debt ratio (DR), current ratio (CR), exchange rate, and firm age. Data were analyzed using panel regression with a fixed effect model based on the Hausman test. Results: The results indicate that leverage has a significant negative effect on financial performance, while liquidity and exchange rate have no significant effect. Firm age as a control variable does not significantly affect ROA. Findings: The study highlights the importance of managing debt levels to maintain profitability and supports previous literature on capital structure theory. Novelty: This research incorporates firm age as a control variable and uses a decade-long data panel from Indonesian manufacturing companies. Originality: This study contributes a comprehensive view of macro and micro financial determinants of firm performance in a developing economy context. Conclusion: Companies must manage leverage carefully to avoid profitability decline. High liquidity or long firm age does not guarantee better performance. Type of Paper: Research article
Analysis of factors influencing accountability for village fund management in 2024 wanda, wanda; Patra, A. Dahri Adi; Ramadhan, Abid
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.987-1002

Abstract

Purpose: This study aims to analyze the influence of apparatus competence, organizational commitment, and the utilization of information technology on the accountability of village fund management in Belopa District, Luwu Regency. Methodology: The study employs a quantitative approach using multiple linear regression analysis. Data were collected through structured questionnaires distributed to village officials from five villages in Belopa District. Results: The results indicate that organizational commitment and the utilization of information technology have a positive and significant effect on village fund management accountability. In contrast, apparatus competence shows a negative effect on accountability. Novelty: This study introduces an empirical perspective by revealing a counterintuitive relationship between apparatus competence and accountability in village fund management. Findings: Organizational commitment and effective use of information technology emerge as key drivers in enhancing accountability at the village level, while competence alone does not necessarily guarantee better governance outcomes. Originality: The originality of this research lies in its focus on village-level public finance management and its empirical evidence from a rural Indonesian context. Conclusions: Strengthening organizational commitment and optimizing information technology utilization are crucial strategies to improve village fund accountability, alongside the need to reassess competency development programs. Type of Paper: Empirical Research Paper.
Impact of Board Size , CEO Duality, and Independent Commissioner on the Format of Sustainability Reports in Banking Companies Arifah, Aliya Murthi; Azmiyanti, Rizdina
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.1003-1016

Abstract

Purpose: This study investigates the impact of board size, CEO Duality, and the independent commissioner board on the format of sustainability report in banking company. Methodology: A quantitative method using logistic regression analysis was applied to a sample of 31 banking companies listed on the Indonesia Stock Exchange from 2022 to 2024. Results: Board size and independent commissioner boards significantly influence the format of sustainability reports, while CEO duality has no impact. Findings: Companies with larger boards and more independent commissioners are more likely to publish standalone sustainability reports. Novelty: The research provides insights into how corporate governance factors, like board composition, influence sustainability reporting, a topic underexplored in the Indonesian banking sector.. Originality: This study contributes by focusing on banking companies in Indonesia and the application of governance variables in sustainability reporting formats.Conclusion: Board size and independent commissioners are key drivers of sustainability report formats, while CEO duality does not significantly influence the format. Type of Paper: Empirical Research article
Analysis of the Influence of Financial Report Accountability and Religiosity on Muzaki Trust in the Baitul Maal Hidayatullah (BMH) Institution in Bengkulu HENDRI, HENDRI; Kurniawan ZP, Iwan
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.1017-1024

Abstract

Purpose: This study aims to examine the effect of financial report accountability and religiosity on muzaki trust in the Baitul Maal Hidayatullah (BMH) institution in Bengkulu. Methodology: This research adopts a quantitative approach using multiple linear regression analysis. Data were collected through structured questionnaires distributed to 84 muzaki of BMH Bengkulu and analyzed after passing validity, reliability, and classical assumption tests. Results: The findings show that financial report accountability and religiosity have a positive and significant influence on muzaki trust. Greater transparency and accountability in financial reporting, supported by strong religious values, enhance donor confidence in zakat institutions. Novelty: This study integrates financial accountability and religiosity as complementary determinants of trust in Islamic philanthropic institutions. Findings: Financial accountability strengthens institutional credibility, while religiosity reinforces moral commitment and trust. Originality: The originality lies in providing localized empirical evidence from a regional zakat institution in Indonesia. Conclusions: Strengthening transparent financial governance and religiosity is crucial for sustaining muzaki trust. Type of Paper: Empirical Research Paper.
Factors Influencing Learning Outcomes in MYOB Accounting Computer Subject: A Study of Grade XI Accounting Students Khairatuna'ilah, Khairatuna'ilah; Yuliati, Anik
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.1025-1034

Abstract

Purpose: This research aims to determine the partial influence of basic accounting knowledge, learning motivation, and computer knowledge on student learning outcomes in the MYOB Accounting Computer course. The study is important to identify key factors that support practical accounting skills and student readiness for the workforce. Methodology: A quantitative approach was applied using multiple linear regression analysis. The study employed a total sampling technique involving 133 Grade XI accounting students at a private vocational high school in Surabaya during the 2023/2024 academic year. Data were collected through documentation of MYOB course grades and questionnaires measuring the independent variables. Results: The analysis showed that basic accounting knowledge and learning motivation significantly influenced learning outcomes, while computer knowledge did not have a significant effect. Findings: The research highlights that foundational knowledge and intrinsic motivation are critical for students to succeed in applied accounting software learning. Novelty: This study offers a novel contribution by empirically examining the influence of cognitive factors such as basic accounting understanding, affective factors such as learning motivation, and technical factors such as computer knowledge on MYOB learning outcomes in a vocational school context. Unlike most previous studies that focus on higher education or isolate variables, this research provides a more integrated analysis relevant to the practical needs of vocational accounting education. Originality: The study reveals that computer knowledge alone does not ensure successful learning outcomes without the support of conceptual understanding and motivation, underlining the importance of integrated learning strategies. Conclusion: Enhancing basic accounting understanding and motivation is essential to improving MYOB learning outcomes. Type of Paper: Quantitative research paper.
Global Trends In Good Corporate Governance And Tax Risk Management: A Bibliometric Analysis Using Vosviewer Angelia Nirwana Sari, Laras; Pawitri, Wiwit; Subagdja, Achmad
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.1035–1048

Abstract

Purpose: This study aims to map how scientific research on the relationship between Good Corporate Governance (GCG) and Tax Risk Management has evolved in recent years and to identify key thematic clusters in this area. Methodology: A Systematic Literature Review (SLR) was conducted using Publish or Perish software for data retrieval and VOSviewer for bibliometric mapping and visualization. Results: The analysis revealed an upward trend in scholarly publications linking GCG to tax risk. Findings: Findings indicate that strong corporate governance plays a crucial role in minimizing tax-related risks through mechanisms such as audit committees, board oversight, and disclosure practices. Novelty: This study contributes novelty by combining two bibliometric tools to systematically explore this interdisciplinary domain. Originality: The originality lies in its structured synthesis of existing literature, providing a global perspective on how GCG can be leveraged to manage tax risks. Conclusion: In conclusion, research on GCG and tax risk is expanding, but further empirical and sector-specific studies are needed to build more robust governance-tax frameworks.
Influence Of Human Capital Management And Work Discipline On Employee Performance at PT. Bumi Mineral Sulawesi Saskia, Saskia; Haedar, Haedar; Indra, Indra
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.1035-1056

Abstract

Purpose:This study aims to analyze the effect of Human Capital Management (HCM) and work discipline on employee performance at PT Bumi Mineral Sulawesi. Methodology: The research employs a quantitative approach with a saturated sampling technique involving all 72 employees as respondents. Data were collected through observations and structured questionnaires using a Likert scale. The data were analyzed using multiple linear regression supported by validity and reliability tests.Results: The findings reveal that Human Capital Management does not have a significant effect on employee performance. In contrast, work discipline has a positive and significant effect on employee performance. Simultaneously, HCM and work discipline significantly influence employee performance. Novelty: This study highlights the dominance of work discipline over Human Capital Management in influencing performance within the nickel processing industry.Findings: Work discipline emerges as the most influential factor in improving employee performance, while HCM requires better alignment with operational needs. Originality: The originality of this study lies in its empirical evidence from a nickel processing company in Indonesia, a sector rarely examined in HCM research. Conclusions: Strengthening work discipline and optimizing the implementation of Human Capital Management are essential to improving employee performance. Type of Paper: Empirical Research Paper.
Breaking Domestic Boundaries: The Role of Affiliate Marketing in Building Productivity Among Housewives in the Digital Age Istiqomah, Yuliani; Setiawati, Liya; Somantri, Asep
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.1057-1064

Abstract

Purpose: This study aims to explore how affiliate marketing in e-commerce contributes to improving the productivity and standard of living of housewives in the digital age. Methodology: This study uses a descriptive qualitative approach with in-depth interviews with eight informants who are housewives actively participating in affiliate marketing programmes. Data collection techniques include semi-structured interviews, social media observation, and digital documentation, analysed using the interactive model of Miles and Huberman. Results: The findings reveal that affiliate marketing provides flexible income opportunities and has a positive impact on the social and psychological aspects of housewives. Platforms such as TikTok and Shopee are the primary media for affiliate promotion. Findings: This study reveals that affiliate marketing not only serves as an economic tool but also as a means of empowering women through increased self-confidence, productivity, and social recognition. Novelty: This study offers a new perspective by examining affiliate marketing as a medium for empowering housewives, not merely as a digital marketing strategy. Originality: The uniqueness of this study lies in its multidimensional approach, which combines economic, social, and psychological aspects in the context of housewives' participation in the digital space. Conclusion: Affiliate marketing contributes significantly to the empowerment of housewives in the digital age, although challenges such as digital literacy and dependence on platform algorithms remain obstacles.

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