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Eko Sumartono
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ekosumartono@relawanjurnal.id
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+6282138129668
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Secretariat Office: Wisma PDM Bengkulu Mail : Jl. Kebun Veteran No 12, Kel. Nusa Indah Kec. Ratu Agung Kota Bengkulu Telp : 081541234500 email: bima@pdmbengkulu.org
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INDONESIA
Bima Journal : Business, Management and Accounting Journal
ISSN : 27212971     EISSN : 2721267X     DOI : 10.37638/bima.1.1.1-9
Core Subject : Economy, Science,
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 148 Documents
Organizational Culture, Transformational Leadership on Effectiveness of Knowledge Sharing in PMII Organization Fitrianto, Rizal Idul; Larassaty, Ayu Lucy; Qurratu’aini, Nafia Ilhama; Sholikhah, Afifatus
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.6.1.471-484

Abstract

Purpose: This research aims to find the influence of organizational culture and the contribution of transformational leadership to knowledge sharing in PMII organization. Methodology: This study adopts a quantitative methodological framework. Data acquisition was carried out via a structured questionnaire, targeting 250 respondents drawn from the population of active PMII members in Sidoarjo, selected through an incidental sampling technique. The analytical procedure encompassed various statistical diagnostics, and determination coefficient analysis were performed utilizing the SPSS. Results: The analytical findings reveal that, organizational culture Anda trasformational leadership significant effect on knowledge sharing. Findings: The research concluded that both organizational culture and transformational leadership are pivotal in fostering knowledge sharing. Novelty: The novelty of this study lies in uncovering the mutual role of organizational culture and transformational leadership in strengthening the outcomes of knowledge sharing. Originality: This study lies in its focus which examines the the dynamic between organizational culture and transformational leadership on knowledge sharing. Conclusion: This investigation demonstrates that all hypotheses are substantiated, there by offering empirical support for the assertion that both organizational culture and transformational leadership significant influence on knowledge-sharing dynamics within PMII organizations. Type of Paper: Empirical research paper.
Green Economy-Based Corporate Social Responcibility: A Case Study of PT. Pasangkayu Firdaus, Muh; Zulkifli, Zulkifli; Jalil, Abdul; Amalia, Rizki
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.6.1.59-66

Abstract

Purpose: This study aims to analyze how companies can integrate Green Economy principles in the implementation of CSR carried out by the company in order to achieve a balance between business profits, social responsibility, and environmental sustainability. Methodology: The research method used in this research is through a qualitative approach with descriptive methods, with the research subject being PT. Pasangkayu. Data collection techniques using 3 stages, namely: The process of entering the research location, when in the research location, collecting data including: observation, interviews, and documentation. Fundings & Results:  A key finding of this study is the integration between CSR policies and Green Economy principles, demonstrating a dual contribution to community welfare and corporate reputation enhancement. Results:  The results of this study indicate that PT. Pasangkayu has taken proactive steps in integrating sustainability principles into the company's business operations and strategies through 4 priority pillars of CSR programs that focus on community economic empowerment, environmental sustainability, education and health as evidenced by the recap of CSR implementation programs. Novelty & Originality: The novelty of this research lies in its integrative analysis of Green Economy principles and CSR implementation within the palm oil industry, a topic rarely explored in depth. Originality: This study provides insight into the integration of green economic principles in the implementation of corporate social responsibility (CSR) at PT. Pasangkayu. Conclusion: The study concludes that PT. Pasangkayu is committed to sustainable practices through its CSR initiatives, despite facing ongoing social and environmental challenges. Type of Paper: Empirical research Paper.
Influence of Leadership Style, Work Motivation, Working Conditions on the Performance of Population and Civil Registration Service Employees in Jepara Regency Ainur Rizqiyana, Dina Laila; Imron, Much
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.6.1.371-382

Abstract

Purpose: The research aims to examine the influence of leadership style, work motivation, and working conditions on the performance of employees at the Civil Registration Office in Jepara Regency. Methodology: This study A quantitative approach using a saturated sampling or census technique. The population consisted of 72 employees, with 57 respondents the criteria for inclusion in the sample. Data analysis the IBM SPSS Statistics 25. Results: The study’s finding  indicate that leadership style variable does not significantly affect employee performance. Meanwhile, work motivation and working conditions have a positive influence which is proven to significantly affect the improvement of employee performance. Findings: The provide new insights to improve employee performance in the public service sector. Novelty and Originality: This study provides an important contribution to the development of human resources in local government in the context of public services. The findings provide new insights that can be used to improve employee performance in the public service sector.Conclusion : Work motivation and working conditions positively influence employee performance, whereas leadership style does not have a significant impact. The implications highlight the importance of focusing on improving motivation and working conditions as strategies for enhancing employee performance. Type of Paper: Research paper.
Impact of Price on Consumer Loyalty: The Mediating Role of Consumer Satisfaction at Extract Café Pekanbaru Fadhil, Muhammad; Fadli, Mashur
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.6.1.231-244

Abstract

Purpose: This study aims to determine the effect of price on customer loyalty through customer satisfaction as an intervening variable at Extract Café Pekanbaru.. Methodology: In this study, a purposive sampling technique was used to sample 100 respondents. The method used was descriptive statistics with a quantitative approach. Measurement models, structural models, and hypothesis testing with SmartPLS4 software analyze data with a Likert scale. Results: the results show that price has a positive and significant effect directly on consumer loyalty with a T-statistic of 2.969> 1.96 and a p-value of 0.003 <0.05. Price has a positive and significant effect directly on customer satisfaction with a T-statistic of 6.729> 1.96 and a p-value of 0.000 <0.05. Customer satisfaction has a positive and significant effect directly on customer loyalty with a T-statistic of 5.965> 1.96 and a p-value of 0.000 <0.05. Customer satisfaction mediates the effect of price on customer loyalty positively and significantly with a T-statistic of 4.562> 1.96 and a p-value of 0.000 <0.05.Findings: In this study, consumer satisfaction is able to mediate the influence of price on consumer loyalty positively and significantly. Novelty: This study uses a data processing application that is different from the previous research, namely using SmartPLS4. Using different dimensions compared to previous research. Originality: This study provides insight into the influence of price on consumer loyalty through consumer satisfaction at Extract Cafe Pekanbaru. The researcher directly distributed the questionnaire to the respondents. Conclusion: With consumer satisfaction obtained from the price is able to increase consumer loyalty. Type of Paper: Empirical Research paper.
Endogenity of Performance Based On Work Environment, Creativity and Motivation Riwu Kore, Jefirstson R; Manafe, Yoshilda Marisa; Wadud, Muhammad; Yustini, Tien
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.6.1.651-660

Abstract

Purpose: Analyse and prove the effect of work environment, creativity, and motivation on performance. Methodology: The research was conducted for 4 months, namely October 2024 - January 2025. The type of research is quantitative research. The research population was ASN in the Department of Industry and Trade of Kupang City as many as 93 employees. The entire population became the research sample with saturated sampling technique. The technique of obtaining data was carried out with a Likert scale questionnaire, observation, interviews, and documentation. The types of data obtained are primary and secondary data. Data analysis in this study is multiple linear regression, with the stages of instrument testing, classical assumption testing and hypothesis testing. Results: The results showed that work environment, creativity, and motivation have a positive and significant effect on performance, both partially and simultaneously. The contribution of work environment variables, creativity, and motivation to performance is 94.5%. Findings: The results of this study indicate that the implementation of work environment, creativity, and motivation has been in accordance with the needs of the organization, thus having an impact on employee performance. These three variables need to be maintained and increased exogeneity so that they have an endogeneity effect on employee performance. Novelty: This research contributes to developing comprehensive human resource management science and further research in this field.  Originality: Improving employee performance in government organizations can be done by simultaneously paying attention to aspects of work environment, creativity, and motivation. Conclusion: The implementation of work environment, creativity, and motivation in the scope of Disperindag Kota Kupang needs to be maintained and improved because it has a positive and significant influence on employee performance. Type of Paper: Empirical research paper.
Analyzing the Effect of Human Resource Competence and Incentives on Employee Performance: A Case Study at Sincera Clinic Palembang Nadhilah, Faiza Putri; Heriyanto, Heriyanto; Trisninawati, Trisninawati
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.6.1.117-128

Abstract

Purpose: This study analyzes the impact of human resource competence and incentives on employee performance at Sincera Clinic Palembang, aiming to enhance service quality and customer satisfaction. Methodology: A quantitative approach was used, with a structured questionnaire distributed to 28 employees and analyzed using SPSS, regression analysis, and hypothesis testing to explore the relationship between competence, incentives, and performance. Results: A strong correlation (R = 0.657) was found between competence, incentives, and employee performance. The adjusted R-squared value of 0.386 shows that 38.6% of performance variation is explained by these factors. Competence significantly impacts performance (t = 2.706, p < 0.05), while incentives do not (t = 1.476, p > 0.05). Findings: Competence has a more significant impact on employee performance than incentives, suggesting that improving employee skills and knowledge drives better outcomes. Novelty: This study provides new insights into the factors affecting employee performance in the beauty clinic industry, a sector with limited research in human resource management. Originality: The research focuses on the beauty clinic sector, offering empirical evidence of how competence and incentives influence employee performance in this niche market. Conclusions: Competence is crucial for improving employee performance, while incentives have less impact. Focusing on competence development is recommended. Type of Paper: Case Study research paper.
Implementation Of Islamic Business Ethics In Clothing Stores: A Study In 16 Ilir Market Palembang Hidayat, Rahmat; Delima, Putri; Sawalia, Nuris; 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.6.1.539-544

Abstract

Purpose: This study aims to analyze how Islamic business ethics are applied by Muslim fashion traders in Pasar 16 Ilir Palembang and its influence on consumer trust and loyalty. Methodology: The approach used is descriptive quantitative involving 55 respondents from the general public, students, and college students in Palembang. Data were collected using a Likert-based questionnaire that measures the application of the values of shiddiq (honesty), amanah (trust), tabligh (openness), and fathonah (wisdom). Results And Findings:  As many as 50.9% of respondents agreed and 38.1% strongly agreed that traders have implemented Islamic business ethics well. The shiddiq value obtained the highest score with 52 respondents giving a positive assessment, followed by amanah (50 respondents), fathonah (49), and tabligh (48). Novelty And Originality: This study offers a new contribution by focusing the study on the context of traditional markets, which have so far received less attention in Islamic business ethics studies, and emphasizing the application of local values in direct buying and selling practices. Conclusion:  The application of Islamic ethical principles has been proven to be able to build consumer trust and increase loyalty, which plays an important role in the sustainability of sharia-based businesses. Type of Paper:  Research paper.
Influence of Return on Assets and Return on Equity on Price-to-Book Value, with Capital Adequacy Ratio as a Moderating Variable: A Study of Conventional Private Banks in Indonesia Listed on the Indonesia Stock Exchange During 2014–2023 Jati, Lintang Permata; Pardistya, Irvan Yoga
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.6.1.427-438

Abstract

Purpose: This research investigates how Return on Assets (ROA) and Return on Equity (ROE) influence the Price-to-Book Value (PBV), with the Capital Adequacy Ratio (CAR) acting as a moderating factor, using data from Indonesian private conventional banks over the period 2014 to 2023. Methodology: Utilizing a quantitative methodology and a descriptive-verificative framework, this study analyzes data sourced from the annual reports of banks listed on the Indonesia Stock Exchange. The analysis was carried out using multiple linear regression and moderated regression analysis (MRA), processed with IBM SPSS Statistics 26 software. Results: ROA and ROE have a significant effect on PBV. CAR moderates the relationship between ROA and PBV but does not significantly moderate the effect of ROE on PBV. Findings: Strong capital adequacy enhances the influence of profitability, especially ROA, on bank market valuation. Novelty: This study emphasizes the role of CAR in strengthening the impact of ROA on PBV within the post-pandemic banking environment. Originality: It provides insight into how market perception of profitability is shaped by capital strength in Indonesian private banks amid economic uncertainty. Conclusion: Effective management of assets, equity, and capital is essential to improve market perception and competitiveness. Type of Paper: Research Paper.
Entrepreneurship and Sustainable Development Goals: An SCT Model Analysis Prasnowo, M Adhi; Aziza, Nurul; Sulaiman, Arif
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.6.1.11-18

Abstract

Purpose: This study aims to explore how entrepreneurship contributes to achieving the Sustainable Development Goals (SDGs) in Sidoarjo Regency. Methodology: Using a quantitative approach, the research applies the Script Concordance Test (SCT) to assess how well entrepreneurial actions align with sustainability principles. Data were collected from 30 entrepreneurs across various sectors, carefully selected to ensure diverse perspectives. The SCT scores reveal an average alignment of 0.77, reflecting a solid understanding of sustainability among entrepreneurs. Results: The findings demonstrate that entrepreneurship significantly supports SDGs, especially by creating jobs (with a workforce increase of 32%) and improving economic well-being through higher average incomes. However, challenges remain in environmental sustainability, where scores are lower for practices like using eco-friendly materials (0.55) and reducing carbon emissions (0.47). Entrepreneurs cited barriers such as limited access to technology, financial constraints, and insufficient policy support. Novelty: This study is novel in applying SCT to entrepreneurship, offering a fresh perspective on decision-making in sustainability. It highlights the importance of technological innovation and multi-stakeholder collaboration in fostering a thriving, sustainable entrepreneurial ecosystem. Practical Implications: To bridge the gaps, policymakers are encouraged to provide fiscal incentives, enhance digital literacy, and simplify regulatory processes. Collaboration among governments, private sectors, and communities is crucial to empower entrepreneurs and foster sustainable growth. Conclusion: Entrepreneurship is more than an economic driver; it is a force for addressing social and environmental challenges. With the right support and policies, entrepreneurs in Sidoarjo can set a powerful example of how local initiatives contribute to global SDGs. Type of Paper: Empirical Research Paper.
Professionalism, Workload, and Organizational Climate: Their Impact on Employee Productivity Manafe, Elbert; Riwu Kore, Jefirstson R; Wadud, Muhammad; Marnisah, Luis
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.6.1.307-322

Abstract

Purpose: The study aims to analyze and prove the influence of professionalism, workload, and organizational climate on employee productivity. Methodology: The research design used is quantitative research. The population of the study was all employees of the Kupang City DPRD Secretariat, totaling 97 employees. All employees became research samples with saturated sampling techniques. The data was obtained through questionnaire interviews (Likert scale), observation, and documentation. The research data consists of primary and secondary data. The data analysis method is multiple linear regression analysis. Results: The results of the study showed a t-value of professionalism of 2.712 > t-table of 1.9852. Workload has a t-value of 3.459 > t-table of 1.9852. The t-value of organizational climate is 11.442 > t-table of 1.9852, and the F-value of 365.582 > F-table of 2.70, which indicates that professionalism, workload, and organizational climate have a positive and significant effect on employee productivity at the Kupang City DPRD Secretariat both partially and simultaneously. The three exogenous variables have a "strong" correlation to performance with an R2 value of 92.2%. Findings: This study highlights the importance of high employee professionalism, the suitability of employee workload, and maintaining a conducive organizational climate to achieve high employee productivity. Novelty: This study elaborates on the interaction between professionalism, workload, and organizational climate in the context of employee productivity in government organizations. Originality: This study contributes to the literature on employee productivity at the Kupang City DPRD Secretariat by addressing the gap in understanding these variables. Conclusion: Practical thinking is a recommendation for the DPRD Secretariat organization to develop strategies to increase employee productivity in line with the organization's expectations and goals.  The population of the study was ASN in the Secretariat of the Kupang City DPRD. It is also important that the study be conducted on Members of the Kupang City DPRD as the highest political decision makers in the institution. Type of Paper: Quantitative empirical research.