Bima Journal : Business, Management and Accounting Journal
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.
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<![CDATA[The Influence of Service Quality and Retail Innovation on Customer Satisfaction at Lequita Furniture ]]>
<![CDATA[sukma, gio elang]]>;
<![CDATA[Sahara, Sahara]]>;
<![CDATA[Kustandi, Tedi]]>
<![CDATA[ BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025) ]]>
Publisher : <![CDATA[Perkumpulan Dosen Muda (PDM) Bengkulu ]]>
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DOI: 10.37638/bima.6.2.1397-1406
<![CDATA[Purpose: This research aims to examine the influence of service quality and retail innovation on customer satisfaction. The study is important as it provides empirical evidence on how service and innovation contribute to customer perceptions and loyalty in the retail sector. The expected outcome is to identify the extent to which these variables determine customer satisfaction. Methodology: The study applied a quantitative approach using multiple linear regression analysis. Data were collected through a structured questionnaire distributed to customers, and analyzed using statistical techniques including the t-test, F-test, and coefficient of determination (R²).  Results: The findings show that both service quality and retail innovation significantly affect customer satisfaction. The F-test results indicate a simultaneous positive and significant influence, while the t-test demonstrates that each variable individually contributes to customer satisfaction. The coefficient of determination reveals that service quality and retail innovation account for 62.8% of the variance in customer satisfaction. Findings: The research highlights that enhancing service quality and adopting innovative retail practices are key strategies for improving customer satisfaction. Novelty: Unlike prior studies, this research combines service quality and retail innovation as predictors of customer satisfaction in a single model. Originality: The study offers a unique contribution by empirically validating the joint effect of these two variables in the retail sector. Conclusion: Service quality and retail innovation have both partial and simultaneous significant effects on customer satisfaction, confirming their strategic role in strengthening retail competitiveness. Type of Paper: Identifies Research Article).]]>
<![CDATA[Impact Of Tax Amnesty Policy On Individual Taxpayer Compliance In Pontianak City ]]>
<![CDATA[Kamellia, Fridensia]]>;
<![CDATA[Haryadi, Dedi]]>
<![CDATA[ BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025) ]]>
Publisher : <![CDATA[Perkumpulan Dosen Muda (PDM) Bengkulu ]]>
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DOI: 10.37638/bima.6.2.1529-1538
<![CDATA[Purpose: This study examines tax amnesty's impact on individual taxpayer adherence. Methodology: Data were gathered from 91 participants via an internet survey Likert-scale questionnaire and analyzed making use of validity, normality, and regression tests. Results: Findings show that tax amnesty significantly affects taxpayer compliance, with a regression result of 47.3%. Novelty: The study uniquely uses data from individual taxpayers in Pontianak collected through an online survey. Conclusion: The outcome confirm a favorable and noteworthy connection between tax amnesty and taxpayer compliance. Type of Paper: Empirical Research]]>
<![CDATA[Effect Of Government Spending And Investment On Economic Growth In South Sulawesi ]]>
<![CDATA[Amina, Sitti]]>
<![CDATA[ BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025) ]]>
Publisher : <![CDATA[Perkumpulan Dosen Muda (PDM) Bengkulu ]]>
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DOI: 10.37638/bima.6.2.1407-1414
<![CDATA[Purpose: This study aims to analyze the effect of government spending and investment on economic growth in South Sulawesi Province. Methodology: This research employs a quantitative approach using secondary data and multiple linear regression analysis to examine the relationship between government spending, investment, and economic growth. Results: The results indicate that government spending has a significant positive effect on economic growth, while investment does not show a statistically significant effect when analyzed individually. However, simultaneous analysis reveals that government spending and investment together significantly influence economic growth. Novelty: This study provides empirical evidence on the differing impacts of fiscal and investment variables on regional economic growth in an Indonesian provincial context. Findings: Well-managed government spending, particularly in strategic sectors, plays a more dominant role in stimulating economic growth compared to investment alone. Originality: The originality of this study lies in its focus on South Sulawesi Province using recent regional economic data to assess fiscal and investment effectiveness. Conclusions: Optimizing government spending allocation and improving the effectiveness of investment policies are essential to achieving sustainable economic growth in South Sulawesi. Type of Paper: Empirical Quantitative Research Paper.]]>
<![CDATA[Accelerating Sustainable Performance of Balinese Woven MSMEs Through Digital Innovation and Green Entrepreneurship ]]>
<![CDATA[Antara, Made Ermawan Yoga]]>
<![CDATA[ BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025) ]]>
Publisher : <![CDATA[Perkumpulan Dosen Muda (PDM) Bengkulu ]]>
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DOI: 10.37638/bima.6.2.1415-1422
<![CDATA[Purpose: This study aims to investigate the influence of digital innovation and green entrepreneurship on MSMEs performance. Methodology: The study took place in the eastern part of Bali with respondents from ikat endek weaving MSMEs. Quantitative methods with a survey approach were used in data collection. SEM-PLS analysis was used to test the relationship between research variables. Results: Digital innovation and green entrepreneurial orientation had a significant effect on performance. On the other hand, entrepreneurial orientation was positively correlated with creativity, but not so with digital innovation. Findings: Ikat endek weaving MSMEs cannot only focus on digital technology, but must also strengthen managerial aspects and marketing strategies so that creativity can drive optimal performance. Green entrepreneurial values need to be continuously improved as a long-term strategy to strengthen competitiveness and achieve business sustainability. Novelty: The integrated model of digital innovation and green entrepreneurship targeting MSME performance is a novelty of this research. Originality: This study contributes to the growing literature on the relationship between digital innovation, green entrepreneurship, creativity, and performance in the context of local culture-based MSMEs. Conclusion: This study shows that digital innovation has no significant effect on creativity, but does significantly impact employee performance in Balinese endek ikat weaving MSMEs. Type of Paper: Research article.]]>
<![CDATA[Effect Of Work Stress On Mental Well-Being With Workplace Spirituality As A Mediating Variable ]]>
<![CDATA[Rizaldi, Hamza]]>
<![CDATA[ BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025) ]]>
Publisher : <![CDATA[Perkumpulan Dosen Muda (PDM) Bengkulu ]]>
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DOI: 10.37638/bima.6.2.1423-1438
<![CDATA[Purpose: This study aims to evaluate the effect of work stress on the mental well-being of medical personnel and to examine the mediating role of workplace spirituality at Arosuka Regional General Hospital, Solok Regency. Methodology: The research employs a quantitative survey approach. The study population consists of 162 medical personnel, with 116 respondents selected using simple random sampling. Data were collected through structured questionnaires and analyzed using Partial Least Squares (SmartPLS). Results: The results indicate that work stress has a significant negative effect on the mental well-being of medical personnel. Additionally, workplace spirituality is proven to mediate the relationship between work stress and mental well-being by reducing the negative impact of stress. Novelty: This study highlights workplace spirituality as an important psychological resource in managing occupational stress within healthcare institutions. Findings: Strengthening workplace spirituality can help medical personnel cope more effectively with work stress and improve their mental well-being. Originality: The originality of this study lies in its empirical examination of workplace spirituality as a mediating variable in a hospital setting, which remains limited in previous research. Conclusions: Integrating workplace spirituality into stress management strategies is essential to maintaining and enhancing the mental well-being of medical personnel. Type of Paper: Empirical Quantitative Research Paper]]>
<![CDATA[The Effect of Jakarta Interbank Offered Rate, Stock Transaction Value, Inflation, and Non- Performing Financing on the Stock Price of PT. Bank Syariah Indonesia Tbk ]]>
<![CDATA[Wulan, Puteri Nawang]]>;
<![CDATA[Imaningsih, Niniek]]>
<![CDATA[ BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025) ]]>
Publisher : <![CDATA[Perkumpulan Dosen Muda (PDM) Bengkulu ]]>
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DOI: 10.37638/bima.6.2.1491-1500
<![CDATA[This study analyzes the effect of the Jakarta Interbank Offered Rate (JIBOR), stock transaction value, inflation, and Non-Performing Financing (NPF) on the stock price of PT Bank Syariah Indonesia Tbk (BSI). Using a quantitative approach with multiple linear regression, the research covers the period from the first quarter of 2021 to the fourth quarter of 2024 with secondary data obtained from the IDX, Bank Indonesia, OJK, and BPS. The results show that stock transaction value has a significant positive effect on BSI’s stock price, while inflation has a significant negative effect. In contrast, JIBOR and NPF do not significantly influence stock price movements. The adjusted R² value of 0.8369 indicates that 83.69% of stock price variation can be explained by the independent variables. These findings suggest that market liquidity and inflation are the main determinants of Islamic stock price performance, while conventional monetary indicators and internal risk factors are less influential. This study contributes to the literature on the Islamic capital market and provides practical insights for investors, regulators, and bank management in formulating investment and risk management strategies]]>
<![CDATA[Stock Risk as a Moderator in the ESG-Return Relationship: Evidence from the Indonesian Capital Market ]]>
<![CDATA[ZULI, WAHFI]]>;
<![CDATA[Usman, Berto]]>;
<![CDATA[Nikmah, Nikmah]]>
<![CDATA[ BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025) ]]>
Publisher : <![CDATA[Perkumpulan Dosen Muda (PDM) Bengkulu ]]>
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DOI: 10.37638/bima.6.2.1439-1448
<![CDATA[Purpose: This study analyses the influence of Environmental, Social, and Governance (ESG) performance on stock returns, with stock risk—measured by volatility—introduced as a moderating factor. Methodology: Using a sample of 33 companies listed in the IDX ESG Leaders and SRI-KEHATI indices between 2021 and 2023, ESG data were derived from the CESGS Universitas Airlangga dataset, returns were calculated through capital gains, and volatility was estimated from standard deviations of monthly returns. Panel regression with a Fixed Effect Model was employed. Results: Findings demonstrate that ESG performance negatively affects stock returns, and this negative impact intensifies in conditions of higher volatility. Findings: These results suggest that investors in Indonesia prioritise short-term financial risk over sustainability credentials, which weakens the signalling role of ESG. Novelty: This research introduces volatility as a moderator in the ESG–return nexus and provides evidence from ESG-specific indices in Indonesia (IDX ESG Leaders and SRI-KEHATI). Originality: The research highlights the Indonesian market context, showing that ESG has not yet emerged as a positive driver of stock returns. Conclusion: The study highlights that ESG in emerging markets requires stronger regulatory support and enhanced disclosure to translate sustainability practices into financial value.. Type of Paper: Research article.]]>
<![CDATA[Market responses in Indonesia to the Russia─Ukraine War Announcment: Evidence from LQ45 Companies ( 2020–2024) ]]>
<![CDATA[Wicaksana, Raihan Wira]]>;
<![CDATA[Sari, Rida Perwita]]>
<![CDATA[ BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025) ]]>
Publisher : <![CDATA[Perkumpulan Dosen Muda (PDM) Bengkulu ]]>
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DOI: 10.37638/bima.6.2.1449-1456
<![CDATA[Purpose: This study aims to examine whether the Indonesian capital market experienced significant differences in average abnormal return (AAR) and average trading volume activity (ATVA) before and after the announcement of the Russia–Ukraine war. Methodology: The research employs an event study approach involving 24 companies consistently listed in the LQ45 index during the 2020–2024 period. Abnormal returns were calculated using the Market-Adjusted Return model, while trading volume activity was measured as the ratio of traded shares to outstanding shares. Due to data non-normality, the Wilcoxon Signed Rank Test was applied for hypothesis testing. Results: The results indicate that the announcement of the Russia–Ukraine war did not significantly affect average abnormal returns, but it had a significant impact on trading volume activity, reflecting changes in investor behavior. Novelty: This study extends the event window to a four-year period, offering a long-term perspective on capital market responses to geopolitical shocks. Findings: Investors tended to reduce trading activity following the war announcement, signaling increased caution and declining market liquidity. Originality: The originality of this study lies in its long-horizon event study design focusing on Indonesia’s leading stocks. Conclusions: Geopolitical events may not immediately alter stock returns but can significantly influence market liquidity and trading behavior. Type of Paper: Empirical Quantitative Research Paper.]]>
<![CDATA[Profitability, Capital Structure, And Dividend Policy On Firm Value: The Moderating Role Of Firm Size In The Banking Sector ]]>
<![CDATA[Velisca, Angela]]>;
<![CDATA[Pian TA, Suprianus]]>
<![CDATA[ BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025) ]]>
Publisher : <![CDATA[Perkumpulan Dosen Muda (PDM) Bengkulu ]]>
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DOI: 10.37638/bima.6.2.1457-1466
<![CDATA[Purpose: This study investigates the moderating role of company size in the relationship between profitability, financing structure, and dividend policy on the firm value of banking companies. Methodology: The research employs a quantitative approach using panel data from 23 banking firms listed on IDX Finance over the 2019–2024 period. A fixed effect model with moderated regression analysis is applied to examine interaction effects between company size and key financial variables. Results: The findings indicate that firm size strengthens the positive influence of profitability on firm value, weakens the relationship between financing structure and firm value, and does not moderate the effect of dividend policy on firm value. Novelty: This study introduces firm size as a contextual moderator within banking valuation models in an emerging market setting. Findings: Larger banks experience amplified market sensitivity to profitability, while their capital structure contributes less to valuation compared to smaller banks. Originality: The originality lies in integrating moderated regression analysis with multi-year banking panel data in Indonesia. Conclusions: Firm size plays a critical but asymmetric role in shaping how financial decisions affect firm value in the banking sector. Type of Paper: Empirical Quantitative Research.Type of Paper: Research Article]]>
<![CDATA[Analysis of Organizational Citizenship Behavior Based on Employee Engagement, Organizational Justice, and Work-Life Balance ]]>
<![CDATA[chaniago, nicholas saputra]]>;
<![CDATA[Arifin, Noor]]>
<![CDATA[ BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025) ]]>
Publisher : <![CDATA[Perkumpulan Dosen Muda (PDM) Bengkulu ]]>
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DOI: 10.37638/bima.6.2.1467-1478
<![CDATA[Purpose: This study aims to examine the influence of employee engagement, organizational justice and work-life balance on organizational citizenship behavior at the village hall office in Keling District. The population of this study is village hall employees in Keling sub-district. Methodology: the research design used is quatitative research. The population in this study is employees at the village hall office in Keling sub-district with a total of 113 people. The total population in this study is 113 people. The sampling technique used saturated samples, so that a sample of 113 people was obtained. The primary data needed is collected by survey by distributing a questionnaire using a google form to individuals or individuals. Result: The results of this study show that employee engagement has a significant positive effect on the organizational citizenship behavior of the village hall office in Keling District, organizational justice has a significant positive effect on the organization citizenship behavior of the village hall office in Keling Districtwork-life balance has a significant positive effect on the organization citizenship behavior of the village hall office in Keling District. Findings: This study highlights the importance of good employee engagement, high organizational equity, and maintaining a work-life balance that is conducive to achieving high organizational citizenship behavior. Novelty: This study describes the interaction between employee attachment, organizational justice, and work-life balance in the context of organizational citizenship behavior in the organization of village hall offices. Originality: This study contributes to organizational citizenship behavior regarding the productivity of village hall office employees in Keca,atan Keling by overcoming the gap in understanding these variables. Conclusion Practical thinking is a recommendation for village hall office employees in Keling sub-district to develop strategies to improve organizational citizenship behavior in accordance with the expectations and goals of the organization. The population of this study is employees of the village hall office in Keling District.Type of Paper: Quantitative empirical research.]]>
