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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 Green Banking, Sustainability Report, and Enterprise Risk Management on Financial Performance Kuncoro, Dyas Aji; Haryati, Tantina
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.6.2.1189–1197

Abstract

Purpose: This study analyzes the impact of Green Banking (GB), Sustainability Report (SR), and Enterprise Risk Management (ERM) on financial performance, proxied by Return on Assets (ROA). It aims to confirm the influence of these variables, reconcile inconsistent prior findings, and explain profitability fluctuations within Indonesia's banking sector. Methodology: Focusing on conventional commercial banks listed in the Inisiatif Keuangan Berkelanjutan Indonesia (IKBI) from 2019 to 2023, secondary data (annual and sustainability reports) were obtained from company websites. A purposive sample comprising 50 observational units was selected. Data analysis employed the Structural Equation Model-Partial Least Square (SEM-PLS) method with SmartPLS 4 software.. Results: GB and SR disclosure does not significantly affect financial performance. ERM disclosure, conversely, significantly and positively influences it.. Findings: This suggests short-term sustainability practices are not fully reflected in financial outcomes. ERM's positive impact highlights its role in corporate financial stability. Novelty: This research uniquely contributes by addressing prior inconsistencies and elucidating profitability variations within Indonesia's banking sector. Originality: It offers a comprehensive analysis of Green Banking, Sustainability Report, and Enterprise Risk Management in the specific context of IKBI-listed banks, providing new perspectives on their financial impact. Conclusion: GB and SR disclosure shows no significant short-term financial impact. ERM is a positive and significant determinant of financial performance in Indonesian conventional commercial banks. Type of Paper: Empirical Research paper
Role of Online Customer Ratings in Shaping Purchase Decisions: A Case Study of Erigo Products on Shopee Handaputra, Muhammad Ivan; Mustikasari, Ati
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.6.2.1199-1208

Abstract

Purpose: This study aims to analyze the effect of Online Customer Rating on consumer purchasing decisions for Erigo products on the Shopee platform. Methodology: This research adopts a quantitative approach using a survey method. Data were collected through structured questionnaires distributed to 100 respondents and analyzed using simple linear regression analysis. Results: The results indicate that Online Customer Rating has a negative and statistically significant effect on purchasing decisions, with a regression coefficient of −1.619 and a significance value of 0.000. The coefficient of determination (R²) of 0.787 shows that 78.7% of the variation in purchasing decisions is explained by online customer ratings. Novelty: This study provides empirical evidence of a negative influence of online ratings on purchasing decisions, which contrasts with the commonly assumed positive effect. Findings: The findings support the negative bias theory, indicating that consumers respond more strongly to negative or inconsistent rating information when making purchasing decisions. Originality: The originality of this study lies in its focus on a specific fashion brand within an Indonesian e-commerce platform, highlighting the critical role of rating credibility in digital marketplaces. Conclusions: Managing online customer ratings transparently and consistently is essential to maintain consumer trust and mitigate adverse effects on purchasing decisions. Type of Paper: Empirical Research Paper.
Influence of Mental Health, Turnover Intention And Work Environment On The Performance Of Millennial Employees at Bank BRI Branch Bengkulu Rhaeny, Rhaeny; fauzan, fauzan; puspita, veny
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.6.2.1209 - 1214

Abstract

Purpose: This study aims to analyze the influence of mental health, turnover intention, and work environment on employee performance among millennial employees at Bank BRI Bengkulu Branch. Methodology: The research employs a quantitative approach with an explanatory research design. Data were collected through structured questionnaires distributed to 60 millennial employees selected using purposive sampling. The data were analyzed using multiple linear regression, supported by validity and reliability tests as well as classical assumption tests, including normality, multicollinearity, and heteroscedasticity tests. Results: The findings indicate that mental health, turnover intention, and work environment simultaneously influence employee performance, with partial results showing that work environment and mental health positively affect performance, while turnover intention shows a negative tendency. Novelty: This study integrates psychological and organizational factors to explain employee performance in the banking sector, particularly among millennial employees. Findings: A supportive work environment and good mental health improve employee performance, whereas high turnover intention may reduce performance outcomes. Originality: The originality of this study lies in its empirical focus on millennial banking employees in a regional context, which has received limited attention in prior research. Conclusions: Improving mental health support and work environment quality while managing turnover intention is essential to enheanc employee performance. Type of Paper: Empirical Research Paper.
Financial Performance and Growth Prospects of PT Telkom Tbk: Empirical Ratio Based Analysis (2021–2024) Purwandari, Dian; Lasmini, Lilis; Nasihin, Ihsan; Kartika, Erawati; Suprapti, Eny
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.6.2.1215-1226

Abstract

Purpose: This study aims to evaluate the financial performance of PT Telekomunikasi Indonesia Tbk during the 2021–2024 period, particularly in relation to liquidity, solvency, activity, and profitability ratios. Methodology: The research adopts a quantitative approach with a causal research design, utilizing secondary data obtained from the company’s annual financial reports. Financial ratio analysis and linear regression analysis were employed to assess the influence of liquidity, solvency, activity, and profitability on overall financial performance. Results: The results indicate that the company’s liquidity experienced significant fluctuations and tended to be unstable, while solvency showed improvement, reflecting a stronger capital structure. However, asset utilization efficiency remained relatively low, limiting optimal performance. Profitability, measured by Return on Assets (ROA), was found to have the most significant influence on the company’s financial performance. Novelty: This study provides a comprehensive and integrated analysis of multiple financial ratios over a recent four-year period. Findings: Improving profitability and asset management efficiency is crucial to achieving stable and sustainable financial performance. Originality: The originality of this study lies in its focused empirical evaluation of a major Indonesian telecommunications company using recent financial data. Conclusions: PT Telekomunikasi Indonesia Tbk needs to strengthen liquidity stability and optimize asset utilization to support sustainable financial growth. Type of Paper: Empirical Research Paper.
Effect of Workload, Work Stress Management, And Work Motivation On Employee Performance At PDAM Tirta Bukae Luwu Utara Mardian, Mardian; Anwar, Suhardi M.; Mustafa, Sri wahyuni
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.6.2.1227-1238

Abstract

Purpose: This study aims to examine the influence of workload, work stress control, and work motivation on employee performance at PDAM Tirta Bukae, North Luwu Regency. Methodology: Using a quantitative approach, data were collected through questionnaires from 70 employees who formed the total sampling. Data analysis was performed using multiple linear regression using SPSS. Results and Findings: Research shows that work stress management and work motivation have a positive and significant effect on employee performance (p < 0.05), while workload has no significant effect (p > 0.05). These findings emphasize the importance of stress management and increased motivation in boosting work productivity, while disproportionate workload does not directly impact performance. Novelty and Originality: The uniqueness of this study lies in its approach, which simultaneously integrates three key variables within the context of regional public organizations, a topic that has not been widely researched before. Compared with previous studies that generally focused on one or two aspects, this research makes an original contribution to the development of employee performance models in the public service sector. Conclusion: This study shows that work stress management and work motivation have a significant effect on employee performance at PDAM Tirta Bukae, North Luwu, while workload does not have a significant effect. Type of Paper: Empirical Research Articles.
Optimizing Tiktok For Enhancing Brand Awareness In MSMEs: A Case Study of Kopi Toko Tua Najwa, Savira; Cahyani, Leni
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.6.2.1239-1246

Abstract

Purpose: This study investigates the strategic use of TikTok to enhance brand awareness at the MSME Kopi Toko Tua, focusing on its role in engaging Gen Z consumers and strengthening brand identity. Methodology: This research adopts a qualitative case study approach using in-depth interviews, field observations, and documentation involving the business owner, marketing team, and selected customers. The collected data were analyzed using Miles and Huberman’s interactive model. Results: The results indicate that storytelling-based content, vintage–modern visual aesthetics, and soft-selling communication strategies effectively increase audience engagement and foster emotional connections with the brand. However, inconsistent posting schedules and limited utilization of TikTok’s interactive features were identified as key challenges limiting optimal performance. Novelty: This study highlights TikTok as a lifestyle-driven branding platform rather than merely a promotional tool for MSMEs. Findings: Audience segmentation, lifestyle-oriented narratives, and responsiveness to trending content are critical in shaping positive consumer perceptions and encouraging offline purchase decisions. Originality: The originality of this study lies in its focus on TikTok-based narrative branding within a local MSME context, which remains underexplored in prior social media marketing studies. Conclusions: Strategic and consistent use of TikTok content can significantly enhance brand awareness and consumer engagement for MSMEs. Type of Paper: Qualitative Case Study.
Impact of Employee Competence and Resilience on Job Performance: A Case Study of PT. Dharma Electrindo Manufacturing Komalasari, Iin; Gunawan, Asep; Priyono, Dadang
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.6.2.1247-1260

Abstract

Purpose: This study aims to analyze the influence of employee competence and resilience on work performance at PT. Dharma Electrindo Manufacturing. Understanding these factors is crucial, as employee performance plays a pivotal role in achieving organizational objectives. The expected outcome is a deeper insight into the key drivers that enhance employee productivity. Methodology A quantitative approach was adopted using a descriptive-associative research design. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression via SPSS. Result: The findings reveal that both competence and resilience have a positive and significant effect on employee performance, both individually (partially) and jointly (simultaneously). Tindings: This study reveals that the combination of individual capability and psychological resilience directly contributes to improved employee performance. Novelty: This research offers a novel perspective by integrating psychological (resilience) and technical (competence) factors as joint determinants of employee performance in the manufacturing sector. Oriiginallity: The study is original in its focus on the interrelationship between competence and resilience within the context of Indonesia's manufacturing industry  a perspective rarely explored in existing literature. Conclusion: Competence and resilience are significant predictors of employee performance. The findings provide a foundation for strategic human resource development efforts aimed at enhancing workforce effectiveness. Type of paper: Empirical Research Article
Influence of Green Accounting, Company Size, Leverage, And Profitability on Return On Asset (ROA) of Mining Companies Nadiyah, Farah Ashma; Fanani, Baihaqi; Susetyo, Budi
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.6.2.1261-1272

Abstract

Purpose: This study aims to examine the influence of green accounting, company size, leverage (DER), and profitability (NPM) on return oon asset (ROA) of mining companies during the 2019–2024 period. Methodology: This research uses a descriptive quantitative approach with multiple linear regression analysis. A total of 275 observations were analyzed using SPSS Statistics 25 as the data processing tool. Results: The results show that green accounting and company size have a significant positive effect on ROA. Meanwhile, DER and NPM have no significant effect on ROA. The coefficient of determination (R²) is 16.7%, indicating that the independent variables explain 16.7% of the variation in ROA. Findings: The main finding highlights the importance of green accounting and company scale in improving ROA. Novelty: This study introduces a novelty by combining green accounting, firm size, leverage, and profitability to examine ROA over the post-pandemic period (2019–2024). Originality: The originality lies in the independently constructed conceptual framework and the integration of stakeholder and legitimacy theory in interpreting the findings. Conclusion: Implementing green accounting and increasing company size can enhance financial performance as measured by ROA. Type of Paper: Empirical Research.
Determinants of Earnings Management in Indonesian Consumer Non-Cyclical Companies Sari, Irma Novita; Muslimin, Muslimin
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.6.2.1273-1284

Abstract

Purpose: This study aims to examine the effect of financial distress, profitability, and audit quality on earnings management in Indonesian consumer non-cyclical sector companies during the 2021–2023 post-pandemic period. Methodology: This research uses a quantitative approach with panel data regression based on 198 observations from 66 sample. The Fixed Effect Model (FEM) is selected as the best estimation model after Chow and Hausman tests. Classical assumption tests are also conducted. Results: The results show that financial distress, profitability, and audit quality simultaneously affect earnings management (Prob. F-statistic = 0,0000 < 0,05). However, only profitability has a significant positive effect (Prob. t-Statistic = 0,0050 < 0,05), while financial distress (Prob. t-Statistic = 0,2246) and audit quality (Prob. t-Statistic 0,4346) do not show significant influence. The adjusted R² is 0,4532, indicating that 45.32% of the variance in earnings management is explained by the model. Findings: Profitability is the only significant factor influencing earnings management, implying that higher profitability increases the tendency for earnings manipulation. Financial distress and audit quality do not significantly affect earnings management. Novelty: This study uniquely focuses on the post-pandemic consumer non-cyclical sector in Indonesia, a sector assumed to have stable demand but still experiences earnings volatility. Originality: By integrating three key determinants in a single empirical model and focusing on a specific post-crisis sector, this research offers new insights into earnings management behavior in relatively stable industries. Conclusion: The findings highlight that despite assumptions of stability in the consumer non-cyclical sector, managerial discretion in financial reporting still exists, particularly when profitability is high. These insights are valuable for investors, regulators, and auditors in evaluating financial statement reliability. Type of Paper: Empirical Research.
Influence of Human Resource Development And Service Quality On Work Productivity Class II Land Transportation Management Center In South Sumatra Julaini, Julaini; Akila, Akila; Mafra, Nisa' Ulul
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.6.2.1285-1296

Abstract

Purpose : This study analyzes the effect of human resource development and service quality on work productivity at the Class II Land Transportation Management Center of South Sumatra. Methodology: The method used is a quantitative approach with associative research type, sampling technique using saturated sampling method involving 45 employees. Results: The results of the study identified that human resource development and service quality have a significant influence on work productivity, both partially and simultaneously. Findings: This findings shows that increasing employee competency and optimal service can encourage higher work productivity. Originality: Human resource development, including training, career development and competency improvement, is proven  to increase employee effectiveness. Meanwhile, good service quality creates job satisfaction and a conducive work environment, which has a positive impact on employee performance. Conclusion: Institutional management is advised to continue implementing training program development, performance evaluation, and service quality improvement as a strategic step in improving overall work productivity. Paper Type: Research Article.

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