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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 142 Documents
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Measuring Bank Efficiency and Productivity Using DEA and Malmquist Index: A Case Study of NTB Syariah Bank’s Pre- and Post-Conversion Performance Sunardi, Sunardi; Salahuddin, Muh.; Jayadi, Edi Muhamad
BIMA Journal (Business, Management, & Accounting Journal) Vol 6, No 1 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.1.393-402

Abstract

Purpose: This study aims to analyze the performance of Bank NTB Syariah by measuring efficiency and productivity before and after conversion. Methodology: This study uses a quantitative method with a non-parametric approach. The data analysis technique to measure efficiency uses data envelopment analysis (DEA) with MAXDEA software. The data analysis technique to measure productivity uses the Malmquist productivity index (MPI) with DEAP software. Results: The level of productivity of Bank NTB Syariah before the conversion experienced a decrease in productivity, while after the conversion, there was an increase in productivity. Findings: The factor that plays the most role in changes in the productivity of Bank NTB Syariah is the technological change factor (TECHCH). Novelty: The measurement results based on the Malmquist productivity index show that Bank NTB Syariah's productivity levels before and after conversion were different. Before the conversion, productivity decreased, while after the conversion, it increased. The measurement results based on data envelopment analysis show that Bank NTB Syariah's efficiency levels are classified as efficient before and after the conversion. Originality: This study analyzes the productivity and efficiency of Islamic banks before and after the conversion. Conclusion: Bank NTB Syariah must continue to develop and adopt various technologies in order to continue to increase productivity. Type of Paper: Empirical research paper.
Influence of Social Media Marketing And Celebrity Endorsement On Purchasing Decisions Skintific Products In Garut City Arrasyid, Fuji Fitriana; Hermina, Tinneke; Wufron, Wufron
BIMA Journal (Business, Management, & Accounting Journal) Vol 6, No 1 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.1.263-278

Abstract

Purpose: The purpose of this study is to investigate how social media and the selebriti environment affect consumers' decisions to purchase skintific products in Garut. Methodology: Non-probability sampling, which is used for sample selection, is used to analyze quantitative data. The sample in this study consists of 100 respondents. The data was collected using a questionnaire and analyzed using a linear regression. Results: The results of the berganda regression analysis show that Y = 0.075 + 0.176 (X1) + 0.719 (X2) + 0.27 (ε) indicates a positive relationship between the two variables and the pembelian's response. A coefficient of determination (R2) of 0.730 indicates that 73.0% of the study's findings are influenced by the factors mentioned above, while 27% are caused by unidentified variables. Findings: The findings indicate that celebrity endorsements and social media marketing have a big impact on consumers' decisions to buy. Celebrity endorsement boosts consumer trust, while social media marketing offers engagement and information. Originality: This study expands our understanding of how marketing strategies that integrate social media and celebrity endorsement might expand consumer choice in a competitive industry like skincare and gives a summary of the role of social media influencers. Novelty: This study sheds insight on the relationship between social media marketing and celebrity endorsement in relation to skincare product purchases, an area that has not received much attention in earlier studies. In Conclusion, Skintific should prioritize authenticity, engagement, and credibility in its influencer partnerships and social media marketing approach in order to optimize sales. Type of paper: Empirical research type.
Effect of Tax Understanding, Tax Sanctions, and Tax Rates on Tax Compliance With MSMEs Azahra, Jasmine Afianda; Trisnaningsih, Sri
BIMA Journal (Business, Management, & Accounting Journal) Vol 6, No 1 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.1.671-682

Abstract

Purpose : This study analyzes the effect of tax understanding, tax sanctions, and tax rates on tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Gunung Anyar District, Indonesia. Methodology: A quantitative method was employed using a structured questionnaire distributed to 51 MSME actors. Multiple linear regression was conducted using SPSS 25. Findings: Tax understanding and tax sanctions have a positive significant effect on MSME tax compliance. Conversely, tax rates have a significant negative effect. Results: The model explains 52.7% of the variation in tax compliance (R² = 0.527). All classical assumptions (normality, multicollinearity, autocorrelation, heteroscedasticity) were met. Novelty: This research highlights compliance issues in the growing MSME sector post-implementation of reduced tax rates. Originality: The study integrates Theory of Planned Behavior into a taxation compliance context among MSMEs. Conclusions: Higher tax knowledge and sanctions improve compliance, while perceived tax burden diminishes it. Type of Paper: Empirical quantitative research. 
Analysis of Determinant Factors Affecting Women's Income in the Seaweed Industry in Pantai Amal, Tarakan City Kartini, Kartini; Rahmatullah, Dedy; Islami, Rahmi Nur
BIMA Journal (Business, Management, & Accounting Journal) Vol 6, No 1 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.1.135-150

Abstract

Income is one of the indicators used to achieve or improve community welfare. Low household income often necessitates women taking on a role in fulfilling financial needs. This study aims to identify and analyze the partial effects of age, number of family dependents, working hours, and length of employment on the income of female seaweed workers, as well as to analyze the simultaneous effects of these factors on their income. The study was conducted in Pantai Amal Subdistrict, Tarakan City. The sampling method used was non-probability sampling, with a total of 68 samples determined using the Lemeshow formula. The analysis applied in this study includes classical assumption tests and multiple linear regression analysis. The results of this study conclude that, based on the t-test, the number of family dependents (t-value: 3.054, significance: 0.003), working hours (t-value: 2.550, significance: 0.013), and length of employment (t-value: 2.315, significance: 0.033) have a significant effect on the income of female seaweed workers. Furthermore, age, number of family dependents, working hours, and length of employment simultaneously have a significant effect on their income, with an F-value of 5.332 and a significance value of 0.001
Effect of Professionalism and Work Discipline on Employee Performance Through Employee Development Programs as an Intervening Variable Kinasih, Ramona Dwi; Firdaus, Vera; Andriani, Dewi
BIMA Journal (Business, Management, & Accounting Journal) Vol 6, No 1 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.1.559-576

Abstract

Purpose: This study aims to analyze the effects of professionalism and work discipline on employee performance at PT X, with the Employee Development Program serving as an intervening variable. Methodology: A descriptive quantitative research design was employed, utilizing purposive sampling techniques with 100 respondents. Data were analyzed using SmartPLS software, including Outer Model Test analysis, Cronbach’s Alpha, Average Variance Extracted (AVE), Composite Reliability, R², and estimates for path coefficients. Results: The results indicate that professionalism positively affects employee performance (T = 2.639, p = 0.009) and enhances employee development programs (T = 2.344, p = 0.019). Work discipline, while negatively affecting performance (T = 1.784, p = 0.075), significantly positively influences employee development programs (T = 4.764, p = 0.000). Employee development programs are found to significantly improve performance (T = 3.890, p = 0.000). Findings: The study highlights that professionalism and employee development programs play a critical role in enhancing employee performance, while work discipline, despite its positive impact on development programs, does not have a significant direct effect on performance. Novelty: This research provides new empirical insights into the interplay between professionalism, work discipline, and employee development programs, emphasizing their impact on employee performance. Originality: The study is original in its focus on the mediating role of employee development programs in the context of professionalism and work discipline. Conclusions: Professionalism and structured development programs are key to enhancing employee performance. Type of Paper: Empirical research paper.
Effect Of Social Media Content Quality And Ad Personalization On Student Purchase Intention Trigina, Lilis; Aqsa, Muhammad; Nadirah, Andi
BIMA Journal (Business, Management, & Accounting Journal) Vol 6, No 1 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.1.449-462

Abstract

Purpose: This study aims to determine and analyze the effect of social media content quality and ad personalization on student purchase intentions. Methodology: This research uses a quantitative approach with a sample of 100 respondents. The data collection technique was carried out using a questionnaire, while data analysis was carried out using statistical methods assisted by SmartPLS software. The tests used include the loading factor test, validity test, reliability test, R-square test, and bootstrapping test. Results: The results indicated that the quality of social media content has a positive but insignificant influence on purchase intention. Ad personalization, on the other hand, has demonstrated a positive and significant impact on student purchase intentions. Findings: Although the influence of social media content quality is individually insignificant, the combination of relevant social media content quality and ad personalization shows a stronger influence on purchase intention. This evidence suggests that both factors play a synergistic role in influencing purchasing decisions. Novelty: This research provides new insights into the synergistic role of social media content quality and ad personalization, both of which can have a greater influence on consumer purchase intentions, especially among university students. Originality: This study introduces an integrated analysis between social media content quality and ad personalization in the context of college students' purchase intention, which has not been widely explored in previous research. Conclusion: The combination of relevant content on social media and personalized ads has the potential to increase consumer purchase intent. Therefore, companies and marketers should consider both simultaneously in order to increase the effectiveness of their marketing campaigns. Type of Paper: Research Paper 
Risk Management's Role in Coffee Shop Business Continuity: The Case of Brewandy Dewita, Kadek Putri; Rahayu, Ni Putu Widhia
BIMA Journal (Business, Management, & Accounting Journal) Vol 6, No 1 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.1.31-44

Abstract

Purpose: This study aims to explore and improve the risk management practices of Brewandy Coffee, a micro, small, and medium enterprise (MSME) in the café sector, by evaluating existing strategies and suggesting enhancements. Methodology: The research uses a descriptive qualitative methodology to examine risks through the ISO 31000 framework and Risk and Self-Control Assessment (RSCA). Data were collected through in-depth interviews with stakeholders, including consumers, owners, and employees, to analyze and assess risks based on their frequency and impact. Results: The results show that Brewandy Coffee’s risk management strategies, including real-time monitoring, employee training, supply chain diversification, and enhanced data security, align with industry standards, effectively mitigating operational risks. Findings: The study highlights that adapting industrial-scale risk management practices to MSMEs is essential for business resilience and operational efficiency in resource-constrained environments. Novelty: The novelty of this study lies in integrating multiple perspectives—stakeholders’ views and risk management frameworks—into MSME risk practices, offering a holistic approach to improving risk management strategies. Originality: This paper is original in addressing the gap in MSME literature by applying advanced risk management practices in small enterprises, particularly in the café sector. Conclusions: The study concludes that risk management is critical for long-term sustainability and provides practical insights for MSMEs to enhance their risk mitigation strategies. Type of Paper: Descriptive qualitative research paper.
Employee Performance Based On Compensation, Discipline, and Competency in the Regional Secretariat of Kupang City Marnisah, Luis; Manafe, Graendy Zimrat; Riwu Kore, Jefirstson R; Alie, Juhaini
BIMA Journal (Business, Management, & Accounting Journal) Vol 6, No 1 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.1.339-356

Abstract

Purpose: The performance of government employees called ASN in Indonesia is still considered low by various surveys and data. Factors that are considered to be the phenomenon causing low ASN performance are compensation, discipline, and competence. This study aims to analyze and prove the effect of compensation, discipline, and competence on employee performance. Methodology: The research design used is quantitative research. The population of the study was all employees of the General Section of the Kupang City Regional Secretariat totaling 114 employees. All employees were the research sample with a saturated sampling technique. Data were obtained through questionnaire interviews (Likert scale), observation, and documentation. The research data consisted of primary and secondary data. The data analysis method was multiple linear regression analysis. Results: The results of the study showed a t-value of compensation of 3.283 t-table of 1.98137. Discipline has a t-value of 5.036 t-table of 1.98137. The t-value of competency is 2.772 t-table of 1.98137, and the F-value of 13.263 F-table of 2.70, which indicates that compensation, discipline, and competency have a positive and significant effect on employee performance in the Regional Secretariat of Kupang City both partially and simultaneously. The three exogenous variables have a "strong" correlation to performance with an R2 value of 97.9%. Findings: This study highlights the importance of adequate employee compensation, high employee discipline as a professional commitment, and high employee competence to achieve high employee performance. Novelty: This study elaborates on the interaction between compensation, discipline, and competence in the context of employee performance in government organizations. Originality: This study contributes to the literature on employee performance at the Kupang City Regional Secretariat by addressing the gap in understanding these variables. Conclusion: Practical thinking is a recommendation for the Regional Secretariat organization to develop strategies to improve employee performance in accordance with the organization's expectations and goals. Type of Paper: Quantitative empirical research paper.
Influence of Convenience, Price, and Social Media on Consumer Behavior in the Digital Era Syirah, Amelia; Sunarto, Andang; Efrianto, Eeng Juli
BIMA Journal (Business, Management, & Accounting Journal) Vol 6, No 1 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.1.209-218

Abstract

Purpose: This study aims to determine the influence of convenience, price, and social media on consumptive behavior in the digital era. Methodology: The research employs a quantitative approach, using primary data collected through a Google Form questionnaire distributed to 93 respondents. Data analysis was performed using multiple linear regression with SPSS version 26. Results: The F-test results show that the variables of convenience, price, and social media collectively have a significant effect on consumptive behavior, with a significance value of 0.000 0.05. The t-test results confirm that each independent variable significantly influences consumptive behavior, with significance values below 0.05. Findings: The combined influence of convenience, price, and social media accounts for 30.7% of the variance in consumptive behavior, indicating a moderately strong effect on students’ purchasing habits. Novelty: This study provides valuable insights into how digital-era factors like convenience, price, and social media shape consumptive behavior among students, a topic not widely explored in current research. Originality: The study is original in its focus on students’ consumptive behavior in the context of the digital era, incorporating modern factors like social media into the analysis. Conclusions: Convenience, price, and social media significantly influence consumptive behavior, with a moderate effect on students’ purchasing decision. Type of Paper: Empirical research paper.
Role Of Digital Competence, Digital Culture, Individual Experience, In Increasing Job Satisfaction And Employee Performance At Bumn Banks In Palopo City Wulandari, Fitri Amalia; Hamid, Ramhad Sholling; Ikbal, Muhammad
BIMA Journal (Business, Management, & Accounting Journal) Vol 6, No 1 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.1.627-642

Abstract

Purpose: This study aims to analyze the effect of digital competence, digital culture, and individual experience on job satisfaction and employee performance at the Palopo City BUMN Bank. Methodology: A quantitative approach was employed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) to analyze the data. Results: The findings indicate that digital competence has a significant effect on employee performance but does not significantly affect job satisfaction. Digital culture, however, has a significant positive effect on both job satisfaction and employee performance. Additionally, individual experience has a significant positive effect on both job satisfaction and employee performance. Findings: The study reveals that digital culture and individual experience are key factors that enhance both job satisfaction and employee performance, while digital competence primarily influences performance. Novelty: The novelty of this research lies in the integration of digital competence, culture, and individual experience in the banking sector, an area that has not received much attention in previous studies. Originality: This study is original in its focus on the banking sector and its contribution to understanding the role of digital factors in employee performance and job satisfaction. Conclusions: The study suggests developing digital competency training programs and fostering an inclusive digital culture to improve organizational performance. Type of Paper: Research paper.

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