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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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Impact of Product Differentiation, Culture, and E-Commerce Knowledge on Trust and Intention to Use E-Commerce among MSMEs Budi, Indah Indah; Solling Hamid, Rahmad; Dewintari, Putri
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.6.1.701-716

Abstract

Purpose : This study explores the effect of product differentiation, culture, and e-commerce knowledge on trust and intention to use e-commerce among MSMEs in Palopo City. Methodology: It employs a quantitative approach using questionnaires, with data analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM). Results:  show that product differentiation and e-commerce knowledge have a significant positive effect on trust and intention to use e-commerce, while culture only affects the intention to use e-commerce. Trust mediates the relationship between product differentiation and e-commerce knowledge with intention to use e-commerce. Novelty: of this study lies in its integrative approach, combining multiple factors influencing e-commerce adoption by MSMEs in one model. Finding: It also tests the mediating role of trust, a factor not extensively explored in previous studies on this topic.research contributes to theory by expanding understanding of the variables that affect e-commerce adoption by MSMEs. It also offers practical insights, suggesting MSMEs focus on product innovation and improving e-commerce education to increase competitiveness.Originality: The study’s limitations include its narrow geographic focus and cross-sectional approach. Future research should expand the scope and use longitudinal methods to explore the dynamics of e-commerce adoption. Type of Paper: Empirical Research Paper.
Role of Organization Identification in Employee Retention : Examining Mediating Effects in the Private Sector Farrossabilla, Allya Rizky Okza; 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.6.1.183-198

Abstract

Purpose: This study analyzes how job conditions and training development impact employee retention, with organizational identification as a mediating factor. Methodology: A quantitive approach was employed, utilizing a survey of 112 respondents from PT Panasonic Industrial Devices Batam. Data were analyzed using SEM-PLS. Findings: Job conditions and training development significantly influence employee retention. Results: Organizational identification does not significantly mediate these relationships.  Novelty: Highlights the limited mediating role of organizational identification in a manufacturing context. Originality: Provides insights for HR strategies beyond traditional employee engagement models. Conclusion: Organizational identification is not a critical mediator, suggesting that direct HR interventions on job conditions and training yield better retention outcomes. Type of Paper: Empirical research.
Determinants Of Interest In Public Accounting Careers Among Undergraduate Accounting Students: A Case Study at Upn Veteran East Java Aprilia, Anisa; Ratnawati, Dyah
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.6.1.591-606

Abstract

Purpose : This study aims to identify and analyze the factors that influence undergraduate accounting students' interest at the National Development University "Veteran" East Java in pursuing a career as a public accountant. Method: A quantitative research approach was applied. The study targeted students who had completed Audit 1 and Audit 2 courses and had internship experience. A total of 87 respondents were selected using the Slovin formula and stratified random sampling. Data were analyzed using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method with SmartPLS 4.0 software. Results: The validity and reliability tests confirmed that all indicators met the required criteria. The model achieved a good predictive relevance (Q² = 0.622) and coefficient of determination (R² = 0.640), indicating that the model was effective in explaining variations in students’ career interest. Findings: Internship experience, academic achievement, financial rewards, and job market considerations each have a significant positive influence on students’ interest in becoming public accountants. Novelty: This study integrates expectancy theory with empirical testing using SEM-PLS in a specific institutional context, providing deeper insight into motivation-related factors in career choice among accounting students. Originality: The study contributes new empirical evidence from a developing country context, particularly focusing on UPN "Veteran" East Java, which has not been widely studied in previous research on accounting career interest. Conclusion: The research confirms that experiential, academic, economic, and market-related factors are key determinants of career interest in the public accounting profession. These insights are useful for educators, practitioners, and policymakers in designing interventions to strengthen students’ motivation toward public accounting careers. Type of Paper: Research Paper
Determining Factors Influencing Interest in Using Paper Packaging Among Indonesian Customers: A Sustainable Consumer Behaviour Approach Setiawan, Rizal Justian; Astini, Rina; Pujiwati, Ami; Ma'ruf, Khakam; Azizah, Nur; Rusmala, Amna; Sofie, Viola Indriana; Khosyiati, Nur Evirda
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.6.1.485-500

Abstract

Purpose: To analyze the determining factors influencing Indonesian consumers’ interest in using paper-based food packaging. In the context of increasing plastic waste and rising environmental concerns, the study seeks to evaluate behavioral tendencies supporting sustainable consumer practices aligned with sustainable goals. Methodology: A quantitative approach using an online questionnaire with a purposive sample of 710 respondents across Indonesia. The data were analyzed using IBM SPSS and Artificial Neural Network (ANN) models to explore complex relationships between sustainable consumer behavior (SCB) variable with attitude (AT), environmental insight (EI), environmental risk perception (ERP), governmental support regulations (GSR), intention (IN), perceived behavioral control (PBC), and subjective norm (SN). Results: The survey results processed with ANN showed a high level of accuracy for all hypothesized relationships, with AT emerging as the most influential factor on SCB (97.75% accuracy), followed by PBC and IN. All seven tested hypotheses were positively accepted. Findings: Consumers’ positive attitudes significantly influence their sustainable consumption choices in the context of preference for paper packaging over plastic packaging, indicating a shift towards environmentally responsible behavior. Novelty: This study uniquely integrates ANN into behavioral research on sustainability, offering a more precise modeling of consumer intentions and patterns compared to traditional statistical methods. Originality: Unlike previous studies focused on general consumer habits, this research considers packaging material choices to present a comprehensive model of sustainable behavior in a developing country context, emphasizing behavioral modeling over object detection or vision-based methods. Conclusion: This study underscores the need to promote positive attitudes and awareness of negative environmental impacts when using plastic packaging to encourage sustainable consumer behavior. Paper packaging can be alternative strategies to reduce plastic waste. Type of Paper: Empirical research paper.
Effect Of Inclusion Financial And Capital Minimal On Investor Interest In Stock Investment Opitasari, Juitaselta Seltaopita; Wahyuni, Eka Sri; Yustati, Herlina
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.6.1.67-76

Abstract

Purpose: This study aims to analyze the effect of financial inclusion and minimum capital on investor interest in stock investment in Bengkulu City. Methodology: This study involved 99 Bengkulu City Investors listed on the Indonesia Stock Exchange in Bengkulu City, using calculation data from a questionnaire via Google Form. Data analysis used descriptive statistical analysis processed using SMART PLS 4.1.0.9. Results: financial inclusion and minimum capital have a positive effect on investor interest in stock investment. Novelty: This study focuses on investors in Bengkulu City, which may not have been widely studied, and combines financial inclusion and minimum capital as influencing factors, a perspective that has not been explored in depth in previous studies. Findings: Indicate that financial inclusion and minimum capital have a significant effect on stock investment interest. Originality: The originality of this study lies in testing the combination of financial inclusion and minimum capital, which has not been explored in depth in previous studies. Conclusion: This conclusion summarizes the main findings that indicate that financial inclusion and minimum capital have a significant effect on stock investment interest. Paper Type: Empirical Research paper.
Synergy In The Utilization Of Productive Zakat: A Case Study Of Baznas And The Provincial Government Of Bengkulu Apriani, Laisah; Arisandy, Yosy; Nurhab, Badaruddin
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.6.1.383-392

Abstract

Purpose: This study investigates the synergy between BAZNAS and the Provincial Government of Bengkulu in utilizing productive zakat through the Business Cart Assistance Program to empower mustahik economically. Methodology: A descriptive qualitative approach was employed, using interviews, observations, and document analysis. Data were validated through triangulation and trustworthiness criteria such as credibility, transferability, and confirmability. Results: From 2021–2024, 60 business carts were distributed, leading to increased income for many beneficiaries. Institutional synergy enabled efficient targeting, planning, and fund utilization. Findings: Despite positive outcomes, challenges included low entrepreneurial motivation, misuse of carts, and weak monitoring. Some recipients abandoned or misused the assistance. Novelty: The study uniquely explores productive zakat implementation through local government collaboration—a rarely documented model. Originality: This is among the first studies evaluating a zakat-based empowerment model integrating formal government roles at the provincial level. Conclusions: The program enhances economic independence among mustahik but requires stronger regulations, entrepreneurship training, and consistent monitoring to ensure sustainability. Type of Paper: Empirical research paper using a qualitative case study method.
Workload, Emotional Intelligence, and Leadership Style : Their Impact on Employee Performance DLHK Kota Kupang Riwu Kore, Firda R; Yustini, Tien; Alie, Juhaini; Marnisah, Luis; Riwu Kore, Jefirstson R
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.6.1.323-338

Abstract

Purpose: Analyse and prove the effect of workload, emotional intelligence, and leadership style on the performance of the waste crew of the Kupang City Environmental and Hygiene Service. Methodology: This research is classified as quantitative research. The research population was 103 employees, and the entire population was sampled using the saturated sample technique. The types of research data used are primary and secondary data. Data collection techniques were carried out by observation, closed questionnaire interviews, and documentation. Data analysis using multiple linear regression analysis Results: workload and emotional intelligence partially had a positive and significant effect on performance. Performance is not influenced by leadership style. Performance is simultaneously influenced by workload, emotional intelligence, and leadership style. The contribution of workload, emotional intelligence, and leadership style is 70.2% to performance, which means the correlation between variables is ‘strong’. Findings: The results of this study indicate that the implementation of workload, emotional intelligence, and leadership style 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 workload, emotional intelligence, and leadership style. Conclusion: Employee performance at the Kupang City DLHK  is influenced by workload, emotional intelligence, and leadership style. Type of Paper: Empirical research paper.
Job Performance of Traffic Police Officers in North Maluku The Role of Work Discipline and Competence Ibrahim, Sri Martati S.; Marwan, Marwan; Milwan, Milwan
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.6.1.717-727

Abstract

Purpose: This study investigates the extent to which work discipline and professional competence contribute to the performance of traffic police officers within the Directorate of Traffic Police, North Maluku Regional Police (Ditlantas Polda Maluku Utara). The research addresses a critical gap in understanding how behavioral and skill-based factors jointly influence law enforcement performance in emerging regional contexts. Methodology: Employing a quantitative research design, data were collected from a sample of 187 respondents, determined using Slovin’s formula from a total population of 340 officers. Structured questionnaires served as the primary instrument, and multiple linear regression analysis was used to examine the relationships among variables. Results: The analysis confirms that both work discipline and competence exert a statistically significant influence on officer performance. Findings: Among the predictors, professional competence demonstrated the strongest effect (t = 11.511), indicating a direct and substantial contribution to performance outcomes. Interestingly, while work discipline was also significant (t = 3.790), its negative coefficient suggests that overly rigid enforcement may hinder rather than enhance performance. The model accounts for 41.9% of the variance in performance (F = 66.427; p 0.001; R² = 0.419). Novelty: This study offers a novel perspective by integrating behavioral rigidity and competency frameworks within a single performance evaluation model for traffic police. Originality: The research provides original empirical evidence from a regional policing context in Indonesia, advancing theoretical and practical insights into performance management in public sector organizations. Conclusion: Enhancing professional competence, coupled with a more adaptive approach to discipline, represents a strategic pathway for improving law enforcement performance. Type of Paper: Research article.
Impact of Religiosity and Tax Penalties on Taxpayer Compliance: The Mediating Role of Taxpayer Awareness Ramli, Ahmad; Yusup, Muhamad; Sanurdi, Sanurdi
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.6.1.199-208

Abstract

Purpose: This study examines how religiosity and tax penalties influence taxpayer compliance, with taxpayer awareness as an intervening variable in the land and building tax (PBB) in Mataram City. Methodology: The Partial Least Square-Structural Equation Model (PLS-SEM) approach was used to assess both the measurement and structural models. The data was collected through a questionnaire with 100 respondents using purposive sampling techniques.   Results: Taxpayer awareness significantly influences taxpayer compliance. Religiosity directly affects taxpayer compliance but does not influence taxpayer awareness. Tax penalties influence taxpayer awareness but not taxpayer compliance. Taxpayer awareness mediates the relationship between tax penalties and taxpayer compliance but not mediates the relationship between religiosity and taxpayer compliance. Findings: There is a positive and significant direct influence of the taxpayer awareness variable on taxpayer compliance and religiosity on taxpayer compliance. Tax penalties positively and significantly indirectly influence taxpayer compliance, with taxpayer awareness as an intervening variable. Novelty: The study integrates internal (religiosity) and external (tax penalties) factors in taxpayer behavior. Originality: Provides empirical insights on why tax penalties influence awareness but not direct compliance. Conclusion: Strengthening taxpayer awareness is crucial in improving compliance. The role of religiosity in taxation is inconsistent and varies by perception. Type of Paper: Empirical research paper.
Impact of Sharia Financial Literacy on MSME Interest in Using Sharia Financial Products in Palopo Azzahra, Isramiyanti; Salju, Salju; Antong, Antong
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.6.1.613-626

Abstract

Purpose: This study aims to examine the influence of Islamic financial literacy on the interest in using Islamic financial products among Micro, Small, and Medium Enterprises (MSMEs) in Palopo City. Methodology: A quantitative survey approach was employed using purposive sampling. Data were collected from 56 MSME respondents via online questionnaires and analyzed using linear regression with SmartPLS 4. Results: The analysis revealed that Islamic financial literacy—comprising knowledge of Islamic financing, investment, and insurance—has a positive and significant effect on the interest in using Islamic financial products. Findings: The study confirms that greater understanding of Islamic finance principles enhances MSMEs’ willingness to engage with Sharia-compliant financial services. Novelty: This research provides empirical evidence from MSMEs in a regional Indonesian context, focusing specifically on the role of financial literacy in shaping Islamic financial product adoption. Originality: Unlike prior studies, this work integrates multiple dimensions of Islamic financial literacy and targets the under-researched MSME sector in Palopo City. Conclusions: Improving Islamic financial literacy is critical to encouraging ethical financial decisions and increasing the adoption of Sharia-compliant products among MSMEs. Type of Paper: Quantitative Empirical Research Paper.

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