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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
Moderating Role of Firm Size in the Relationship between Profitability, Leverage, and Stock Returns: Evidence from Indonesian Agriculture Sector Maria, Evi; Sudiarto, Edi
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.6.2.1579-1588

Abstract

Purpose: This study explores the effect of Return on Assets (ROA) and Debt to Equity Ratio (DER) on stock returns, with firm size as a moderating variable in agricultural companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2021. Methodology: Using a quantitative approach and purposive sampling, 20 firms were analyzed over four years. Data were tested through classical assumption tests, hypothesis testing, and Moderated Regression Analysis (MRA). Results: ROA significantly and positively affects stock returns, while DER shows no direct impact. Firm size does not moderate the ROA–stock return relationship but does moderate the DER–stock return relationship. Findings: Profitability enhances investor value regardless of company size. However, the influence of leverage on stock returns varies depending on firm size. Novelty: This study highlights firm size as a conditional factor, offering new insights into its role in financial performance within Indonesia’s agricultural sector. Originality: Unlike prior research, firm size is treated as a moderator, not merely a control variable, revealing its strategic relevance. Conclusion: Company size selectively moderates financial indicators, emphasizing its importance in evaluating market performance. Type of Paper: Empirical research.
Revealing Purchase Intention as a Mediator Between Influencers and Gen Z Purchase Decisions Martini, Ida Ayu Oka; Wijayanti, Ni Kadek Wiwin Asrya; Antara, Made Ermawan Yoga
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.6.2.1479-1490

Abstract

Purpose: This study will focus on the consumer behavior of generation Z in purchasing makeup products, namely by exploring makeup brand preferences among generation Z. For the wider community, this study can increase understanding of how purchasing decisions are influenced by social and digital factors, as well as the importance of digital literacy in dealing with the rapid flow of information. Methodology: This study aims to examine the influence of influencers on interest and purchasing decisions for Maybelline makeup products on Generation Z in Denpasar City, using the Structural Equation Modeling-Partial Least Square (SEM-PLS) approach. Generation Z was chosen because it is a digital-native generation with a high dependence on social media and the dominant population in Indonesia. The research sample consisted of 130 respondents selected using the purposive sampling method. Results: The results of the study show that influencers have a positive and significant effect on purchase intention, which means that choosing the right influencer can increase consumer interest. Purchase intention also has a positive and significant effect on purchase decisions, indicating that the higher the consumer interest, the more likely they are to buy the product. In addition, influencers also have a positive and significant direct effect on purchase decisions, confirming their important role in shaping consumer behavior. Findings: This study found that purchase intention mediates the relationship between influencers and purchase decisions. This means that purchase intention plays an important role in strengthening the influence of influencers on consumer decisions. Novelty: the results of this study strengthen the literature on the relationship between influencers, purchase intention, and purchase decisions in the digital era.Originality: This study provides practical implications for companies in selecting relevant influencers and designing appropriate marketing content for Generation Z. Conclusion: This study highlight the importance of influencer-based marketing strategies in increasing product appeal and conversion among Generation Z. Type of Paper: Research article.
Manajemen Konflik; Evaluasi Kine Effect Of Conflict Management And Performance Evaluation On Human Resource Development At Indomaret In Walmas Fatih, Musalas
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.6.2.1501-1512

Abstract

This study aims to analyze the influence of conflict management and performance evaluation on human resource development in Indomaret in Walenrang Lamasi in 2024. The research method uses quantitative methods. The data research analysis used was multiple linear regression analysis. This study was conducted with 46 respondents with results showing an R2 value of 0.543 and a simultaneous significance of p<0.05, which confirms the positive influence of conflict management and performance evaluation on human resource development. Data was collected through questionnaires and data analysis using IBM SPSS Statistics. The findings of the study reveal that conflict management has a positive and significant effect on human resource development. Performance evaluation has a positive and significant effect on human resource development. Effective conflict management is expected to create a harmonious work environment, while proper performance evaluation can encourage improvement and improvement of individual competencies. This research explores how the two factors interact and contribute to the development of quality human resources, which in turn supports the achievement of organizational goals.
Influence Of Religiosity, Perception Of Entrepreneurship, And Locus Of Control On Entrepreneurial Decisions Indi Mardalena; Supardi Mursalin; Yetti Afrida 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.6.2.1513-1528

Abstract

Purpose: The purpose of this study is to determine the influence of religiosity, entrepreneurial perception, and locus of control on entrepreneurial decision-making. To examine this, the researcher employed a quantitative method with primary data collection through questionnaires distributed to 70 respondents. The data were analyzed using multiple linear regression with SPSS version 25. The results indicate that the religiosity variable has a positive and significant effect on entrepreneurial decision-making, the entrepreneurial perception variable has a positive and significant effect on entrepreneurial decision-making, while the locus of control variable has a positive but not significant effect on entrepreneurial decision-making. Simultaneously, the three variables have a significant effect on entrepreneurial decision-making.
Exploring Total Rewards Management and Employee Retention: Evidence from the Non-Profit/NGO Sector Ehi EHEBHAMHEN, Airrykah
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.6.2.1589–1602

Abstract

Purpose: This study uniquely integrates systematic review and qualitative analysis to contextualise TRM within the NGO environment, to understand how reward systems influence employees’ decisions to remain with their organizations. Methodology: A qualitative approach was adopted, beginning with a systematic review of existing literature to identify reward practices linked to employee retention across sectors. This was followed by a thematic analysis of data drawn from a diverse range of non-profit/NGO organizations to examine prevailing TRM practices and their effects on employee retention. Results and Findings: The findings indicate that TRM practices are both directly and indirectly associated with employee retention. Employees are more likely to remain in organizations that offer well-balanced combinations of monetary and non-monetary rewards. The study also reveals that organizational context, including institutional characteristics, funding arrangements, and workforce composition, significantly moderates the effectiveness of TRM practices. Novelty: By integrating systematic review evidence with qualitative insights, this study introduces a novel approach to examining Talent Relationship Management (TRM) practices within the non-profit/NGO sector. Originality: This research contributes to the limited empirical literature on TRM in the non-profit/NGO sector, emphasizing the importance of context-specific reward strategies in fostering employee retention. Conclusion: The study concludes that strategically aligned and context-sensitive TRM practices are essential for improving employee retention and supporting sustainable talent management in non-profit/NGO organizations. Type of Paper: Research article.
Adoption of Remote Work in the Nigerian Public Sector: Challenges and Opportunities in Delta State Okolie, Ugo Chuks; Egbon, Thomastina Nkechi
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.6.2.1563–1578

Abstract

Purpose: This study investigates the adoption of remote work in Nigerian public agencies, focusing on the challenges and opportunities associated with teleworking in a sector traditionally centered on office-based operations. The study aims to provide insights into how remote work can be effectively implemented to enhance productivity, employee satisfaction, and organizational flexibility. Methodology: A qualitative research approach was adopted, involving semi-structured interviews with HR managers, policymakers, and employees across various public agencies. Thematic analysis was employed to identify recurring patterns, perceptions, and organizational experiences related to remote work adoption. Results and Findings: The study reveals that while remote work offers opportunities such as increased flexibility, improved work-life balance, and potential cost savings, several challenges hinder its adoption. Key barriers include inadequate ICT infrastructure, lack of formal remote work policies, and low digital literacy among employees. Organizational culture and supervisory practices were found to significantly influence employees’ willingness and ability to engage in telework. Originality: This study contributes to the limited empirical literature on remote work in the Nigerian public sector, highlighting contextual factors unique to government agencies and offering practical insights for HRM practitioners. Conclusion: Strategically planned remote work policies, supported by technological investments and capacity-building initiatives, are essential to successfully integrate teleworking in Nigerian public sector. Type of Paper: Research Article
Effect of Fuel Subsidy Removal on the Nigerian Economy: Implications for Households in Nigeria ADDAH, Grace A
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.6.2.1603-1615

Abstract

Purpose: This study examined the impact of fuel subsidy removal on the Nigerian economy, with particular emphasis on food prices, standard of living, and poverty levels among citizens. Methodology: A survey research design was adopted. Primary data were collected through structured questionnaires and interviews administered to selected respondents. Descriptive analytical techniques were used to assess the socio-economic effects of subsidy removal. Results: The findings revealed that fuel subsidy removal has significantly increased food prices, leading to higher costs of basic commodities. It also negatively affected the standard of living, as households faced increased financial pressure and declining purchasing power. Findings: The study established that subsidy removal ha contributed to rising poverty levels by increasing the overall cost of living. Sectors such as transportation and food distribution were most affected, resulting in a general rise in the prices of goods and services. Novelty: The study provides household-level empirical evidence that highlights citizens’ lived socio-economic experiences following subsidy removal. Originality: It contributes to existing literature by directly linking subsidy removal to food inflation, reduced living standards, and poverty escalation using primary data. Conclusion: Fuel subsidy removal has had adverse socio-economic consequences for Nigerian households. Type of Paper: Research article. 

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