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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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Determinants of Company Value in Mining Firms: An Empirical Analysis Dewi, Varia; Savitri, Dhian Andanarini Minar
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.6.1.219-230

Abstract

Purpose: The purpose of this study is to determine the effect of sustainability reports, capital structure, and cash flow volatility on company values for mining companies in the energy and basic material sectors listed on the Indonesia Stock Exchange in 2021-2023 using investment opportunity set as a moderation. Methodology: The subjects of the study were mining companies in the energy and raw materials sector listed on the Indonesia Stock Exchange (IDX) in 2021-2023. There is a lot of data so purposive sampling is needed to filter the data needed and processed using multiple linear regression and Moderating Regression Analysis Results: Investment opportunity set can strengthen the influence of sustainability report, capital structure and cash flow volatility on company values. Finding: Sustainability report and capital structure have a positive effect on firm value while cash flow volatility has a negative effect on firm value. Investment opportunity set moderates the effect of sustainability report and capital structure on company values, but Investment opportunity set does not moderate the effect of cash flow volatility on company values. Novelty: This study uses the energy and basic materials sectors because these sectors have experienced a fairly high increase in investment value which results in high capital requirements and high cash flow volatility. Originality: This study provides a detailed explanation of the role of investment opportunity set as a moderating tool for the influence of sustainability reports, capital structure and cash flow volatility on company values. Conclusion: By using investment opportunity sets, the influence of sustainability reports and capital structures on company values can be increased, but according to research results, it turns out that investment opportunity sets cannot increase the influence of cash flow volatility on company values. Type of paper: Empirical Research Paper
The Role of the Internal Control System on the Management Performance of Batara Guru Hospital Belopa City, Luwu Regency Rahmi, Rahmi; Usman, Halim; Pratiwi, Indah
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.6.1.643-650

Abstract

This study aims to determine the role of the internal control system on the management performance of Batara Guru Hospital. The method used is quantitative research with data collection through questionnaires. The population is 127 employees, and the sampling technique used is full sampling, but only 70 respondents provided complete data. Data analysis was carried out using simple linear regression using SPSS version 21. The results of the study indicate that the internal control system has a significant effect on management performance. This finding emphasizes the importance of strengthening internal control as a strategic tool in supporting the achievement of organizational goals and improving service quality. The novelty of this study lies in its focus on regional health service institutions that are rarely studied with a quantitative approach based on empirical data. Its originality is strengthenend by the use of empirical data directly from employees and a relevant quantitative approach. Conclusion an effective internal control system is essential for management performance. Hospitals are advised to continue to strengthen this system for better service.
Effect of Spiritual Leadership and Job Satisfaction on Organizational Citizenship Behavior in Generation Y Employees: The Mediating Role of Spirituality in the Workplace Puspitasari, Diva Dwi; Maksum, Ikhsan
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.6.1.105-116

Abstract

Purpose: This study aims to examine the influence of spiritual leadership and job satisfaction on Organizational Citizenship Behavior and spirituality at work as a mediating variable in millennial employees at an electronic assembly company in Batam. Methodology: This research uses a quantitative approach with a sample of 261 employees and data analysis is carried out statistically to test the relationship between variables. Results: This study shows that spiritual leadership has no significant effect on OCB (T-Statistics 1.059, P-Value 0.290). In contrast, job satisfaction had a positive and significant effect on OCB (T-Statistics 4.090, P-Value 0.000). Spirituality at work did not mediate the effect of spiritual leadership on OCB, but did significantly mediate the relationship between job satisfaction and OCB. Findings: Job satisfaction influenced OCB more than spiritual leadership, with workplace spirituality mediating the relationship and driving employee motivation. Novelty: The study found that spiritual leadership indirectly influenced OCB, but job satisfaction was a significant mediator, particularly among millennial employees in the electronics manufacturing industry. Originality: This study highlights that spiritual leadership indirectly affects OCB, but job satisfaction is a significant mediator, offering a new perspective on the importance of focusing on job satisfaction among millennial employees in the electronics manufacturing industry. Conclusion: The study concluded that spiritual leadership does not directly influence OCB, but job satisfaction is a significant mediator. Organizations need to improve job satisfaction to encourage OCB among millennial employees. Type of Paper: This type of article is a research article that presents empirical findings on the effect of spiritual leadership on Organizational Citizenship Behavior (OCB) with a focus on the role of job satisfaction as a mediator. 
Analysis Of The Influence Of Lifestyle And Halal Labeling On Purchasing Decisions For Cosmetic Products In Pagar Jati Village, Central Bengkulu Handayani, Metri; Asnaini, Asnaini; Hartini, Kustin
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.6.1.527-538

Abstract

Purpose: The purpose of this study was to analyze and understand the effect of lifestyle and price on purchasing decisions for halal-labeled products, specifically among women in Pagar Jati Village, Central Bengkulu. Methodology: This study used a descriptive research design with a quantitative approach. A nonprobability sampling technique with saturated sampling was applied, selecting 82 respondents for the survey. Results: The results revealed that the lifestyle variable (X1) significantly influences purchasing decisions for cosmetic products, with a regression coefficient of 5.757 and a probability value of 0.0000, which is smaller than the significance level α = 0.05. The halal label variable (X2) also has a significant effect, with a regression coefficient of 2.522 and a probability value of 0.0137. Additionally, both variables together positively influence purchasing decisions, with a regression value of 31.830 and a probability value of 0.000. Findings: Lifestyle and halal label variables account for 43.2% of the influence on purchasing decisions for cosmetic products, with the remaining 56.8% being influenced by other factors not examined in this study. Novelty: This research provides new insights into the role of lifestyle and halal labeling in purchasing decisions within a specific demographic in Central Bengkulu. Originality: The study focuses on halal-labeled products, an area of growing interest in consumer behavior studies, particularly in the context of women in rural areas. Conclusions: Lifestyle and halal labeling significantly influence cosmetic product purchasing decisions, highlighting the importance of these factors in marketing strategies. Type of Paper: Empirical research paper.
Impact of Low Papaya Prices on the Socio-Economic Conditions of Farmers: an Atlas.ti Analysis Sari, Dia Permata; Idwal B, Idwal B; Sumarni, Yenti
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.6.1.415-426

Abstract

Purpose: This study aims to comprehensively analyze the socio-economic implications of declining papaya prices on the livelihoods of farmers in Manggilan Village, Pendopo District. Method: A descriptive qualitative approach was employed through field research involving direct observation, semi-structured interviews, and document analysis. Data were systematically analyzed using Atlas.ti, a qualitative data analysis software, to extract key themes and generate coding patterns. Results: The findings indicate that low papaya prices significantly undermine farmers’ income, weaken household resilience, and adversely affect their social welfare. Several consequences were identified, including diminished financial capacity, disrupted consumption and savings patterns, reduced access to healthcare and education, and psychosocial stress. Findings: Farmers have adopted various coping strategies, such as diversifying crops, informal borrowing, and reducing household expenditures, yet these remain insufficient to offset long-term economic vulnerability. Novelty: This research uniquely integrates Atlas.ti in the socio-economic study of smallholder horticultural farmers, providing a rigorous and structured analytical framework that enhances the validity of qualitative agricultural research. Conclusion: The ongoing price decline poses a critical threat to sustainable rural development. Urgent policy interventions—such as price stabilization mechanisms, post-harvest management improvements, and cooperative marketing models—are necessary to safeguard farmer welfare. Type of Paper: Research Paper
Role of Human Resource Management (HRM) in Creating MSMEs’ Competitive Advantages in Kerinci Regency Pajri, Mohd; Sesriyenti, Enny
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.6.1.1-10

Abstract

Purpose: This study examines the extent to which MSMEs fully utilize human resource management (HRM) to enhance competitiveness and adapt to dynamic market conditions. Methodology: Using a descriptive research method with a qualitative approach, the study incorporates a literature-based analysis of effective HR practices to assess their impact on MSME performance and sustainability. Results: The findings show that effective HRM practices, including skill development, work culture enhancement, and employee motivation, significantly influence MSME competitiveness. By leveraging strategic HRM, MSMEs can adapt to current circumstances and ensure long-term survival. Findings: This research highlights that HR serves as a cornerstone for MSME growth, enabling them to compete at local and national levels. Originality: The study offers a unique perspective on HRM's role in improving MSME competitiveness, particularly in the context of Kerinci Regency. Novelty: It addresses a gap in the literature by focusing on HRM as a critical factor in MSME sustainability and competitive advantage in emerging markets. Conclusions: Strategic HRM practices are crucial for enhancing MSME efficiency, employee satisfaction, and competitiveness. Collaboration among stakeholders is essential to realize MSMEs' growth potential. Type of Paper: Descriptive qualitative research paper.
Role of Brand Awareness And Brand Image On Customer Loyalty Through Customer Satisfaction As A Mediating Variable on 3 Second On The Shopee Marketplace Saputra, Mochamad Adi; Anomsari, Ariati; Purwatiningsih, Aris Puji; Safitri, Maria
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.6.1.291-306

Abstract

Purpose: This study aims to examine the effect of brand awareness, brand awareness and brand image on customer loyalty, with customer satisfaction as a mediating variable on 3Second clothing products in the Shopee marketplace. Methodology: A quantitative approach is used using a questionnaire as the main data collection tool. The research sample was 105 consumers who had purchased 3Second hirt products on Shopee, which were dominated in Semarang City. Results: The path coefficient hypothesis test shows a direct effect between the independent variables on the dependent variable, that brand awareness and brand image have a positive and significant effect on customer satisfaction, customer satisfaction and brand awareness have a positive and significant effect on customer loyalty, while brand image has no effect on customer loyalty. Then the indirect effect is shown by the specific indirect effect test, namely that brand awareness and brand image have a positive and significant effect on customer loyalty through customer satisfaction as a mediating variable. The coefficient of determination (R²) on customer satisfaction of 0.514 indicates that customer satisfaction is influenced by these factors by 51.4%, while 48.6% is influenced by other variables not studied. Meanwhile, the R-Square value on customer loyalty of 0.511 indicates that customer loyalty is influenced by these factors by 51.1%, while 48.9% is influenced by other variables. Findings: The combined effect of brand awareness, brand image significantly affects customer satisfaction and customer loyalty. Originality: This study provides insight into consumer behavior in purchasing 3Second products on the Shopee marketplace. Novelty: This study highlights the importance of these factors in shaping customer satisfaction which is reinforced by customer loyalty in the context of 3Second clothing products on Shopee. Conclusion: Increasing brand awareness and brand image can increase customer satisfaction and customer loyalty. Type of Paper: Empirical research paper.
Impact of Islamic Branding And Life Style On The Attitude of Wardah Skincare Brand Ambassadors In Bengkulu City According To The Theory Of Reasoned Action (TRA) Agriani, Salwa Eka; Wahyuni, Eka Sri; Zaki, Khozin
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.6.1.691-700

Abstract

Purpose: This study aims to examine the influence of Islamic Branding (IB) and Lifestyle (LS) on the attitudes of Wardah skincare brand ambassadors in Bengkulu City. Methodology: A quantitative approach was employed, using primary data collected from 32 respondents through Google Form questionnaires. The data were analyzed using Partial Least Squares (PLS) with SmartPLS version 4.1.0.9. Results: Both Islamic Branding and Lifestyle were found to have a significant positive effect on brand ambassador attitudes toward Wardah skincare. Findings: The study shows that Islamic values embedded in branding, combined with lifestyle alignment, play a crucial role in shaping positive ambassadorial attitudes in a culturally religious setting. Novelty: This research uniquely focuses on brand ambassadors rather than general consumers, within the context of an Islamic-oriented brand in a regional Indonesian city. Originality: It offers fresh insights into how Islamic Branding and Lifestyle jointly influence promotional attitudes, contributing to the literature on religious-based marketing strategies. Conclusion:Islamic Branding and Lifestyle significantly shape positive attitudes of Wardah brand ambassadors. These findings suggest that brands targeting Muslim markets should integrate religious and lifestyle values in their ambassador engagement strategies. Type of Paper: Quantitative Empirical research paper.
Role of Technology Proficiency, Self-Confidence, and Entrepreneurial Orientation in Enhancing Self-Motivation and Performance of Female MSME Employees in North Luwu Basir, Nur Halifah; Hamid, Rahmad Solling; Duriani, Duriani
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.6.1.169-182

Abstract

Purpose: This study explores the impact of technology proficiency, self-confidence, and entrepreneurial orientation on self-motivation and performance of female MSME employees. Methodology: Quantitative analysis of 240 respondents using PLS-SEM. Results and Findings: Technology proficiency significantly affects self-motivation but not directly performance. Self-confidence positively impacts both self-motivation and performance. Entrepreneurial orientation affects self-motivation but not directly performance. Self-motivation mediates the relationship between entrepreneurial orientation, technological proficiency, and self-confidence with employee performance. Novelty and Originality: The study introduces a model linking digital proficiency with motivational and performance outcomes among female MSME employees, a relatively unexplored area. Conclusion: Self-motivation is a crucial mediating factor, emphasizing the need for technological training and confidence-building initiatives. Type of Paper: Empirical research article.
Digital Marketing Transformation of Pempek Culinary Creative Economy through Instagram, TikTok, and Shopee Maharani, Aliyyah; Sartika, Indira; Aidil Adha, Muhammad Rafi; Panorama, Maya
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.6.1.607-612

Abstract

Purpose: This study aims to examine the transformation of the creative economy in the culinary subsector—specifically Palembang's traditional pempek—through the application of digital marketing on platforms such as Instagram, TikTok, and Shopee. Methodology: Using a qualitative empirical approach, data was collected through in-depth interviews, observations, and documentation from 15 pempek businesses in Palembang City. Results: Findings show that 92% of businesses experienced increased revenue and 88% reported higher sales after implementing digital marketing strategies. Findings: Additionally, 85% of respondents acknowledged that social media platforms effectively introduced pempek to younger audiences, contributing to cultural preservation. Novelty: This study offers a new perspective by linking digital transformation and visual storytelling with the preservation of traditional culinary heritage. Originality: Unlike prior studies, this research uniquely integrates cultural branding within digital content strategies, demonstrating how digital marketing not only drives business growth but also sustains local identity. Conclusion: Digital marketing plays a strategic role in enhancing the visibility and profitability of traditional culinary MSMEs while supporting the intergenerational transmission of cultural values. Type of Paper: Qualitative Empirical Research Paper.

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