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.
Articles
142 Documents
<![CDATA[Analysis Of The Influence Of Product Quality, Price And Brand Image On Skintific Skincare Purchase Decisions Among Students ]]>
<![CDATA[Imdillah, Imdillah]]>;
<![CDATA[Anwar, Suhardi M]]>;
<![CDATA[Pajarianto, Hadi]]>
<![CDATA[ BIMA Journal (Business, Management, & Accounting Journal) Vol 6, No 1 (2025) ]]>
Publisher : <![CDATA[Perkumpulan Dosen Muda (PDM) Bengkulu ]]>
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DOI: 10.37638/bima.6.1.515-526
<![CDATA[Purpose: This study investigates the impact of factors like product quality, price, and brand perception on the purchasing habits of students in the Management Program at Muhammadiyah University of Palopo, particularly in relation to Skintific skincare products. Methodology: Using a quantitative approach, data were collected via questionnaires distributed to 100 respondents, chosen purposively from a population of 1,287 students. The data were analyzed through multiple linear regression techniques. Results: The results reveal that product quality alone does not have a significant effect on purchasing decisions. However, price and brand image have a strong positive and statistically significant influence. Together, these three factors show a considerable combined impact. Findings: Although product quality is not the main driver, it helps reinforce the effects of price and brand image. For students, price sensitivity and brand perception generally outweigh product quality in shaping their purchasing behavior. Originality: This study offers original insights by focusing specifically on the student market segment in skincare product purchasing behavior, highlighting how price and brand image outweigh product quality, a perspective that has been underexplored in prior research. Conclusion: he study emphasizes the importance of marketing strategies that focus on competitive pricing and strong brand development to effectively influence students' purchasing decisions. Type of Paper: Original research article.]]>
<![CDATA[Influence of Investment Literacy and Financial Risk Management on Investor Interest in Sharia Stocks: A Case Study in Bengkulu Province ]]>
<![CDATA[Syaufuri, Intan Lhotifah]]>;
<![CDATA[Wahyuni, Eka Sri]]>;
<![CDATA[Indra, Yetti Afrida]]>
<![CDATA[ BIMA Journal (Business, Management, & Accounting Journal) Vol 6, No 1 (2025) ]]>
Publisher : <![CDATA[Perkumpulan Dosen Muda (PDM) Bengkulu ]]>
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DOI: 10.37638/bima.6.1.93-104
<![CDATA[Purpose: This study aims to analyze the influence of investment literacy and financial risk management on investor interest in sharia stocks, particularly in Bengkulu Province. With the increasing popularity of sharia investments, understanding these factors is vital for making informed investment decisions. Methodology: A quantitative approach was used, employing a structured questionnaire distributed to 89 investors in Bengkulu Province. The data were analyzed using multiple linear regression and classical assumption testing. Results: The findings reveal that both investment literacy and financial risk management significantly influence investor interest (p 0.05). The adjusted R-squared value of 0.921 suggests that these factors explain 92.1% of the variation in investor interest. Findings: The study highlights the significant role of financial literacy and risk management in shaping investor interest in sharia stocks, indicating that more informed and risk-aware investors are more likely to participate in sharia investments. Novelty: This research provides new empirical evidence on the determinants of investor interest in sharia stocks, particularly in the context of Bengkulu Province, where limited research exists. Originality: The study is original in its focus on the regional market of sharia stocks and its contribution to the literature on investment behavior in Islamic finance. Conclusions: The study emphasizes the need for enhanced financial education to encourage more investor participation in sharia stock investments. Type of Paper: Research paper.]]>
<![CDATA[Social Communication To Improve Psds Adoption at Syariah Pawnshops Using Atlas.Ti ]]>
<![CDATA[Oktaviani, Indah]]>;
<![CDATA[Idwal B, Idwal B]]>;
<![CDATA[Sumarni, Yenti]]>
<![CDATA[ BIMA Journal (Business, Management, & Accounting Journal) Vol 6, No 1 (2025) ]]>
Publisher : <![CDATA[Perkumpulan Dosen Muda (PDM) Bengkulu ]]>
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DOI: 10.37638/bima.6.1.403-414
<![CDATA[Purpose:This study aims to analyze the role of social communication in increasing the adoption of the Pegadaian Syariah Digital Service (PSDS) application to support the effectiveness of services at the Pegadaian Syariah Bengkulu Branch. The low use of the PSDS application by customers is the reason for the importance of this study, it is hoped that the results can provide recommendations for more effective communication strategies. Methodology:This study uses a qualitative descriptive approach. Data were collected through observation, in-depth interviews with 10 informants (employees and customers), and documentation. Data analysis was carried out with the help of Atlas.ti software for thematic coding and interpretation. Results: The findings show that direct interaction between employees and customers is the most effective communication channel compared to social media. The PSDS application has been proven to increase service efficiency, but still faces obstacles such as system errors and limited understanding of technology by customers. Findings:Social communication strategies can increase awareness, understanding, and adoption of applications. Recommendations from the social environment also play an important role. Novelty:This study combines social communication analysis and the use of Atlas.ti software to reveal the effectiveness of sharia-based digital services. Originality:This study provides a new perspective on the importance of a social communication approach in driving the adoption of digital financial services at the local level. Conclusion: Empirical research paper. Type of Paper:Research articles.]]>
<![CDATA[Macroeconomic Determinants Of Gross Domestic Product In Asean: The Role Of WTI Oil Prices And External Debt Ratio ]]>
<![CDATA[Latif, Abdul]]>;
<![CDATA[Hidayah, Zulfa Zakiatul]]>;
<![CDATA[Hartati, Nani]]>;
<![CDATA[Widiastuti, Widiastuti]]>;
<![CDATA[Apriani, Erna]]>
<![CDATA[ BIMA Journal (Business, Management, & Accounting Journal) Vol 6, No 1 (2025) ]]>
Publisher : <![CDATA[Perkumpulan Dosen Muda (PDM) Bengkulu ]]>
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DOI: 10.37638/bima.6.1.279-290
<![CDATA[Purpose: This study is to analyze the direct effect of the world oil price variable on the GDP variable, as well as the direct effect of world oil prices on the debt ratio, then the indirect relationship of world oil prices to GDP through the debt ratio. Methodology: The data analysis method used in the research is path analysis on the variables of world oil prices, GDP of ASEAN countries, and the ratio of foreign debt as an intervening variable. Results: The results found that the direct effect of the debt ratio on world oil prices had no effect, then the direct effect of the debt ratio on GDP had no effect, then the direct effect of WTI oil prices on GDP had no effect, and the results of the mediation dimension of WTI oil prices did not mediate the relationship between the debt ratio and GDP. Findings: The findings of the study show that macroeconomic factors, especially world oil prices and a country's debt ratio, do not affect a country's economic growth. Novelty: The gap in previous research makes novelty in the foreign debt ratio variable as a mediating dimension of the relationship between WTI oil prices and GDP. Originality: This research discusses one of the fluctuating macroeconomic factors in its influence on the movement of a country's economy. Conclusion: Macroeconomic factors WTI world oil prices and a country's foreign debt ratio do not affect economic growth. Type of Paper: Quantitative research]]>
<![CDATA[The Influence of FoMO (Fear of Missing Out) and Financial Management on Investment Decision Making Among Generation Z Students of UPN “Veteran” Jawa Timur ]]>
<![CDATA[Hidayat, Rovino Achmad]]>;
<![CDATA[Trisnaningsih, Sri]]>
<![CDATA[ BIMA Journal (Business, Management, & Accounting Journal) Vol 6, No 1 (2025) ]]>
Publisher : <![CDATA[Perkumpulan Dosen Muda (PDM) Bengkulu ]]>
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DOI: 10.37638/bima.6.1.661-670
<![CDATA[Generasi Z merupakan bagian dari masyarakat yang juga menginginkan stabilitas keuangan dan kesejahteraan jangka panjang. Salah satu langkah yang dapat dilakukan adalah mengalokasikan dana melalui investasi. Penelitian ini bertujuan untuk menganalisis dan menguji pengaruh FoMO dan manajemen keuangan terhadap pengambilan keputusan investasi pada mahasiswa generasi Z UPN “Veteran” Jawa Timur, serta peran literasi keuangan dalam memoderasi hubungan antara FoMO, manajemen keuangan, dan pengambilan keputusan investasi. Jenis penelitian yang digunakan adalah kuantitatif. Hasil penelitian menunjukkan bahwa FoMO dan manajemen keuangan memiliki pengaruh terhadap keputusan investasi, dan literasi keuangan juga memperkuat pengaruh FoMO dan manajemen keuangan terhadap keputusan investasi.]]>
<![CDATA[Role of social media information quality, social media usage frequency, and social media political marketing activities in increasing trust and political engagement among Gen Z women ]]>
<![CDATA[Saputri, Arini]]>;
<![CDATA[Hamid, Rahmad Solling]]>;
<![CDATA[Dewintari, Putri]]>
<![CDATA[ BIMA Journal (Business, Management, & Accounting Journal) Vol 6, No 1 (2025) ]]>
Publisher : <![CDATA[Perkumpulan Dosen Muda (PDM) Bengkulu ]]>
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DOI: 10.37638/bima.6.1.151-168
<![CDATA[Purpose: This study examines the role of social media information quality, social media usage frequency, and political marketing activities through social media in increasing the trust and political engagement of women in North Luwu. Methodology: A quantitative approach was used, with a population of female activists in the region. Data were collected from 250 respondents through an online survey and analyzed using a structural equation modeling approach based on partial least squares (PLS-SEM). Results and Findings: The results indicate that social media information quality has a significant and positive effect on trust (p 0.05) but is not significant for political engagement (p 0.05). Conversely, social media usage frequency has a significant and positive effect on both trust (p 0.05) and political engagement (p 0.05). Political marketing activities on social media significantly affect trust (p 0.05) but do not show a direct significant effect on political engagement (p 0.05). Trust is proven to mediate the relationship and has a significant effect on increasing political engagement (p 0.05). Novelty and Originality: This study offers a new way of thinking about things by adding an important factor—the amount of time people spend on social media—that hasn't been looked at in previous studies (Hamid et al., 2020).Conclusion: This study helps politicians and political marketing consultants in the real world, and it also expands the ways that social exchange theory and relationship marketing can be used to understand women's political participation.Type of Paper: Research Article.]]>
<![CDATA[Determinants Of Motor Vehicle Taxpayer Compliance In Sidoarjo District ]]>
<![CDATA[Rahmawati, Maretta Ayu]]>;
<![CDATA[Ratnawati, Rr. Dyah]]>
<![CDATA[ BIMA Journal (Business, Management, & Accounting Journal) Vol 6, No 1 (2025) ]]>
Publisher : <![CDATA[Perkumpulan Dosen Muda (PDM) Bengkulu ]]>
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DOI: 10.37638/bima.6.1.577-590
<![CDATA[Purpose: To determine and analyze whether tax literacy, sanctions, benefits, and payment digitalization affect motor vehicle taxpayer compliance in Sidoarjo, which aims to support the increase in local tax revenue and academic discourse in tax accounting. determeheof pyments a Methodology. Methodology: A quantitative approach with 100 respondents selected via the Slovin formula from Sidoarjo’s taxpayer population. Accidental sampling was used to distribute questionnaires. SmartPLS 4.0 was applied for outer and inner model testing, and hypothesis analysis. Result: The tax sanction variable has a positive effect on taxpayer compliance with a p values of 0.015 and a t statistics of 2.444. The tax payment digitization variable has a positive effect on taxpayer compliance with a p values of 0.017 and a t statistics of 2.390. Meanwhile, the variable of tax literacy and tax benefits have no effect on taxpayer compliance because the p values 0.05 and t statisticss 1.96. Findings: Compliance is more strongly influenced by enforcement mechanisms and practical conveniences than by knowledge or perceived return. Respondents were more motivated by avoiding penalties and the ease of paying digitally than understanding tax concepts or benefits. This reflects gaps in public perception and trust in government efficiency and fairness. Originality: This study uniquely investigates compliance in Sidoarjo, where public trust is strained by local governance issues. Novelty: It highlights how digitalization and sanction enforcement operate as primary motivators in a region facing infrastructural and administrative challenges. Conclusion: Sanctions and digital payment systems significantly boost tax compliance, while literacy and benefits do not. Broader sampling and additional variable are recommended for future research to deepen insights. Type of Paper: Empirical research paper.]]>
<![CDATA[Impact of Social Media Advertising and Brand Ambassadors On 3Second Brand Awareness ]]>
<![CDATA[Hamka, Ahmad]]>;
<![CDATA[Aqsa, Muhammad]]>;
<![CDATA[Rahmawati, Rahmawati]]>
<![CDATA[ BIMA Journal (Business, Management, & Accounting Journal) Vol 6, No 1 (2025) ]]>
Publisher : <![CDATA[Perkumpulan Dosen Muda (PDM) Bengkulu ]]>
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DOI: 10.37638/bima.6.1.463-470
<![CDATA[Purpose: This study aims to analyze the impact of social media advertising and brand ambassadors on brand awareness. The background of this research is based on the increasing competition in the local fashion industry and the role of social media as the main platform in modern marketing. Methodology: The research method used is a quantitative approach with multiple linear regression analysis techniques. The research sample consisted of 110 students of class XII IPS at SMAN 1 North Luwu, which was selected using the saturated sample method. Data were collected through questionnaires and analyzed using statistical techniques to test the relationship between independent variables (social media avertising and brand ambassadors) and dependent variables (brand awareness). Results: The results showed that social media advertising has a positive and significant influence on brand awareness, which is indicated by a t-value of 6.349 and a P-value of 0.000. In addition, brand ambassadors also have a significant influence on brand awareness with a t-value of 8.646 and a Pvalue of 0.000. Simultaneously, the two variables explain 72.5% of the variation in brand awareness, indicating that the combination of digital marketing strategies through social media advertising and the use of brand ambassadors is an effective approach to increase brand awareness of 3 Second product. Findings: This research emphasizes the importance of effective strategies using social media advertising, and the use of brand ambassadors plays a major role in strengthening brand positioning in competitive markets, especially in the fashion industry targeting the younger generation. Conclusion: The results showed that advertising on social media and the use of brand ambassadors played a major role in increasing 3Second's brand awareness. These two strategies together affect 72.5% of the increase in brand awareness. The main factors that make this strategy effective are the attractive appearance of advertisements, how often advertisements appear, and the popularity of brand ambassadors such as Raffi Ahmad, who successfully increase consumer interest and encouragement to buy products. Type of Paper: Empirical Reasearch Paper]]>
<![CDATA[Implementation Of Green Economy Through Green Financing For Tofu Smes In Sumbermulyo Village ]]>
<![CDATA[Sa’adah, Lailatus]]>;
<![CDATA[Gangga, Famung]]>
<![CDATA[ BIMA Journal (Business, Management, & Accounting Journal) Vol 6, No 1 (2025) ]]>
Publisher : <![CDATA[Perkumpulan Dosen Muda (PDM) Bengkulu ]]>
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DOI: 10.37638/bima.6.1.45-58
<![CDATA[Purpose: This study aims to analyze the implementation of green economy through green financing in tofu MSMEs in Sumbermulyo Village, Jogoroto District. The focus is on the role of green financing in supporting small business sustainability. Methodology: A descriptive qualitative approach was used with participatory observation techniques and semi-structured interviews with 10 MSME players. Results: It was found that 50% of the actors have implemented green economy principles, such as utilizing waste as animal feed. However, only 10% were aware of green financing schemes, due to lack of socialization and access to information. Findings: The practice of the 3Rs (Reduce, Reuse, Recycle) has had a positive impact in reducing pollution, although challenges such as waste odor and limited capital still hinder. Originality: This study is one of the first to discuss green financing in the context of rural tofu MSMEs, by offering an environmentally friendly community financing model. Its contribution lies in the contextual analysis of the rarely researched local food sector. Conclusion: The integration of green economy and green financing in tofu MSMEs has the potential to promote sustainability, but requires institutional support. Type of paper: Empirical research Paper.]]>
<![CDATA[Determinants of Financial Performance among MSMEs in Jepara: The Role of Financial Management, Literacy, and Inclusion ]]>
<![CDATA[Azizah, Shintanur]]>;
<![CDATA[Widiastuti, Anna]]>
<![CDATA[ BIMA Journal (Business, Management, & Accounting Journal) Vol 6, No 1 (2025) ]]>
Publisher : <![CDATA[Perkumpulan Dosen Muda (PDM) Bengkulu ]]>
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DOI: 10.37638/bima.6.1.357-370
<![CDATA[Purpose: This study aims to determine the magnitude of the influence of financial management, financial literacy and financial inclusion on the financial performance of MSMEs in Jepara Regency. Methodology: This research uses a quantitative approach with a sampling technique, namely purposive sampling. The sample in the study was 113 MSME respondents in Jepara Regency. Technical data analysis using the IBM SPSS Statistics 25 program. Results: The analysis revealed that financial management had no significant effect on financial performance (β = 0.104, p = 0.378). In contrast, financial literacy (β = 0.354, p = 0.002) and financial inclusion (β = 0.277, p = 0.012) had a significant positive effect. The overall model explained 20.7% of the variance in financial performance (Adjusted R² = 0.207, F = 10.763, p 0.05). Findings: Ease of access to financial services and good financial understanding can improve the financial performance of MSMEs. Novelty and Originality: While prior studies have explored the effects of financial literacy and inclusion in various regions, limited research focuses specifically on Central Java, particularly Jepara Regency. This study addresses that gap by providing empirical evidence that highlights the importance of financial literacy and inclusion in improving MSME competitiveness. Conclusion: Improving financial literacy and inclusive access to financial services is a key strategy for enhancing MSME financial performance. This study also recommends that local governments and financial institutions design practical financial education programs and simplify service access to better support MSMEs’ financial growth and resilience. Type of Paper: Research paper.]]>
