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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 225 Documents
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Determinants of Capital Adequacy and Liquidity Risk on Profitability in the Banking Sector Saputri, Oktaviana, Dewi; Edward, Mohammad Yunies
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.1553-1562

Abstract

Purpose: This study aims to analyze the impact of capital adequacy and liquidity risk on the profitability of banks listed on the Indonesia Stock Exchange in 2019-2023.  Methodology: Using a quantitative approach, panel data regression analysis was performed on a sample of 43 banks whose financial data was processed using STATA 17. Results: These results underscore the importance of effective capital management and liquidity strategies to optimize bank profitability. Findings: This study found that Capital Adequacy Ratio (CAR) does not significantly affect Return on Assets (ROA) but significantly affects Net Interest Margin (NIM). Meanwhile, Liquidity Risk (LDR) significantly and positively affects both profitability indicators (ROA and NIM). Novelty: Unlike previous studies, this research highlights the differential impact of capital adequacy on profitability indicators, offering a different perspective on banking performance. Originality: This study contributes by using the latest financial data (2019-2023) and examining ROA and NIM as profitability indicators. Conclusion: The findings indicate that liquidity risk management is crucial for improving profitability, while capital adequacy impacts bank performance depending on the profitability indicator used. Type of Paper: Empirical Research Article.
Managerial Ownership And Dividend Policy As Determinants of Company Value in Food and Bevergae Companies on the Indonesia Stock Exchange in 2019-2023 Rahma, Audrey Dwi; Fitrios, Ruhul
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.1741-1752

Abstract

Purpose: This study aims to test and analyze the influence of managerial ownership and dividend policy on company value. Methodology: This quantitative study uses a documentation method by collecting secondary data obtained from financial reports and annual reports of food and beverage companies from 2019-2023. The data analysis technique in this study uses descriptive statistical analysis, classical assumption tests, multiple linear regression tests, determination tests and partial tests processed using SPSS 27. Results: The t-test results indicate that managerial ownership and dividend policy have a significant partial effect on firm value. The R2 value in this study is 28.7%, which suggests that managerial ownership and dividend policy can explain the company’s value by 28.7%. Findings: Partially, managerial ownership and dividend policy affect company value. Novelty and Originality: This study uses the period 2019-2023 to examine the impact of the pandemic and the long-term impact of managerial ownership and dividend policy on company value after the pandemic. The sample in this study is more specific, namely, manufacturing companies in the food and beverage subsector. Conclusion: Based on research results, increasing company value can be done by increasing managerial ownership and dividend policy. Type of Paper: Research Article
Analysis of SERVQUAL Dimensions on Customer Satisfaction in Forming Customer Loyalty at Rainbow Gym, Semarang City Adzim, Leon Islamey; Ikasari, Hertiana; Zakaria, Fakhmi; Damar, Haunan
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.753-766

Abstract

Purpose: This study analyzes the influence of the five SERVQUAL dimensions (tangible, reliability, responsiveness, assurance, and empathy) on customer satisfaction and its subsequent effect on customer loyalty at Rainbow Gym in Semarang, Indonesia. The research is motivated by a significant 37.65% decline in gym membership and negative customer feedback concerning interpersonal service quality. Methodology: A quantitative approach was employed using purposive sampling to gather data from 140 respondents. Data were collected via structured questionnaires and analyzed using Structural Equation Modeling (SEM) with Partial Least Squares (PLS) via SmartPLS 4. Results: The analysis shows that all five SERVQUAL dimensions have a positive and significant effect on customer satisfaction, with assurance and empathy being the most influential. Furthermore, customer satisfaction significantly drives loyalty. Findings: The study underscores the dominant role of interpersonal service quality especially assurance and empathy in enhancing satisfaction and fostering loyalty in a gym setting. Originality: This research uniquely explores the application of SERVQUAL in the fitness industry using a PLS-SEM approach, which is still rarely used in this context. Novelty: The study contributes new insights into how interpersonal service dimensions impact loyalty through satisfaction, specifically in the context of weight-training gyms in Indonesia. Conclusions: Rainbow Gym and similar businesses should prioritize enhancing interpersonal service quality through staff training and consistent service delivery to retain members and foster long-term loyalty. Type of Paper:  Quantitative research paper.
The Influence of FOMO and Impulsive Buying on Students' Personal Financial Management Moderated by Self Control Hasanah, Safrina; Sundari, Siti
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.767-774

Abstract

Purpose: This research aims to examine the relationship between the fear of missing out (FOMO) and impulsive buying, with self control as a moderating variable.  Methodology: This study employs a quantitative method with the population being undergraduate students of state universities in Surabaya. Using a purposive sampling technique, 100 samples were obtained. The SmartPLS 4.0 application was used as a data analysis technique. Results The results of the study indicate that low fear of missing out and impulsive buying have a positive impact on students' personal financial management. Self-control can moderate the impact of fear of missing out and impulsive buying on students' personal financial management. Findings: This study highlights that state university students in Surabaya are able to control themselves from the influence of FOMO and impulsive buying. Novelty and originality: This study contributes to the development of knowledge about personal financial management of students influenced by fomo and impulsive buying, especially among Gen Z of State Universities in Surabaya. Conclusion: The lower the level of FOMO and impulsive buying, the better the student's personal financial management. and high self-control, able to control the influence of FOMO and impulsive buying. Type of Paper: Reasearch Paper
The Influence Of Financial Literacy, Lifestyle, And Income Of Parental On The Financial Behavior Of Students In A Cashless Society In The Faculty Of Economics And Business Of Public Universities In Surabaya City Dzakiyah, Annisa Aliyyatud; Widajantie, Tituk Diah
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.775-792

Abstract

Purpose: to examine how students at Surabaya State University's Faculty of Economics and Business behave financially in a cashless world in relation to their financial knowledge, lifestyle, and parental income. Methodology: A survey design and a quantitative methodology are used in this study.  Questionnaires were given to 100 students in order to gather data.  The Smart Partial Least Squares (PLS) method was applied to the data analysis. Results: Hypothesis testing revealed that X1, X2, and X3 influence financial behavior (Y), with a p-value of under 0.05. Findings: The three variables (X) account for 75.5% of the financial behavior variable, according to the R-squared value of 0.755.  Novelty: This study is unique because it examines a topic that hasn't been extensively researched before: financial literacy, lifestyle, and parental income in the setting of a cashless society.  Originality: In light of the shift to a cashless society, this study provides students at State Universities' Faculty of Economics and Business in Surabaya City with a fresh viewpoint on money management.  Conclusion: In a cashless environment, student financial behavior is influenced by financial literacy, lifestyle, and parental income. Type of Paper: Empirical Research Paper.
Ownership Structure And Firm Value: The Mediating Role Of Financial Performance Wijayanti, Mita Meilina; Shodiq, Muhammad Ja'far
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.793-806

Abstract

Purpose: This study examines the direct and indirect effects of institutional ownership and managerial ownership on firm value, with financial performance as a mediating variable. Methodology: The study utilizes secondary data from 155 manufacturing firms listed on the Indonesia Stock Exchange (IDX) for the 2020–2023 period. A purposive sampling technique is used, and data are analyzed using SPSS 26 with regression and path analysis. Findings: Institutional ownership negatively affects firm value and positively affects financial performance. Managerial ownership positively influences firm value but does not affect financial performance. Financial performance positively influences firm value. Results: Financial performance mediates the relationship between institutional ownership and firm value but does not mediate the relationship between managerial ownership and firm value. Novelty: This study extends existing literature by testing the mediating effect of financial performance using recent post-pandemic data. Originality: The research uniquely contributes by combining ownership structure variables with financial mediation in an emerging market context. Conclusions: Institutional monitoring increases financial performance but may negatively signal firm value. Managerial ownership improves firm value directly but lacks effect on profitability. Type of Paper: Empirical research paper.
Determinants of Online Loan Adoption among Gen Z’s: The Role of Gender, Financial Literacy, Self-Efficacy, and Risk Perception Jannata, Putrila Maya; Suhartini, Dwi
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.807-818

Abstract

Purpose: This study investigates how gender, financial literacy, financial self-efficacy, and risk perception influence the intention to use online lending services among Generation Z university students in Surabaya. Methodology: A quantitative approach was applied using Partial Least Squares-SEM (SmartPLS 4.0) on a sample of 290 accounting students, selected through stratified random sampling. Data were collected via online surveys. Findings: Financial literacy and self-efficacy significantly and positively influence online loan interest, while perceived risk shows a significant negative impact. Gender was not found to be a significant factor. Novelty: This research contributes to the fintech behavioral literature by confirming the dominance of cognitive and psychological drivers over demographic characteristics in shaping Gen Z’s online loan interest. Originality: The study adds a regional context by focusing on accounting students in Surabaya, representing a tech-savvy and financially literate cohort, with gender explored as a non-significant differentiator. Conclusion: Online loan interest is primarily shaped by internal competencies (literacy, self-efficacy) and risk aversion rather than demographic traits like gender. Type of Paper: Research Article.
Maqashid Al-Sharia Based Marketing Strategy of Imam As-Syatibi in Facing Business Competition: A Case Study of Arinna Hijab Ganding Daroini, Sa'adatud; Hastriana, Anna Zakiyah
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.819-838

Abstract

Purpose: This research analyzes the marketing strategy of Arinna Hijab Ganding based on Imam As-Syatibi's Maqashid Al-Sharia to increase competitiveness in a competitive market. Methodology: through a qualitative approach with a case study method, combining literature analysis of As-Syatibi's Maqashid Al-Sharia and observation of the marketing strategy implemented by Arinna Hijab Ganding involving 30 Arinna consumers with data collected through observation, interviews, and documentation. Result: The findings show how five important principles of Maqashid Al-Sharia (hifzh ad-din, hifzh an-nafs, hifzh an-nasl, hifzh al-mal) have been effectively integrated into the Company's marketing mix, resulting in differentiated value creation, strong customer trust, and sustainable business growth while maintaining sharia compliance. Findings: This study reveals that this strategy goes beyond profit maximization by incorporating ethical considerations such as fairness, transparency, and social responsibility. Novelty: This research highlights that this approach goes beyond profit maximization by incorporating ethical considerations such as fairness, transparency, and social responsibility, making it highly relevant for Islamic fashion businesses. Conclusions: By providing a practical model for operationalizing Islamic principles in marketing strategies, this research offers valuable insights for Shariah-compliant businesses seeking to balance commercial success with religious values in a competitive marketplace. Type of Paper: Research Article.
Influence Of Machiavellianism, Love of Money, And Religiosity On The Tendency of Fraud Accounting In Luwu Raya: A Quantitative Study With Smart-PLS Widyananda, Indah; Antong, Antong; Usman, Halim
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.839-848

Abstract

Purpose: This study aims to examine the influence of Machiavellianism, love of money, and religiosity on the tendency of accounting fraud among public sector employees in the Luwu Raya area. Methodology: This research employs a quantitative approach with a survey design. Data were collected through purposive sampling using structured questionnaires distributed to public sector employees who met the research criteria. The data were analyzed using Partial Least Squares (PLS) with SmartPLS 4 to test the proposed hypotheses. Results: The results indicate that Machiavellianism has a positive and significant effect on the tendency of accounting fraud, while love of money shows no significant effect. Religiosity is found to have a negative and significant effect on fraud tendency, indicating its role in suppressing unethical behavior. Novelty: This study integrates psychological traits and moral values into a single empirical model to explain accounting fraud tendencies in the public sector context. Findings: Religiosity functions as a moral control mechanism that can reduce fraudulent behavior, while Machiavellian traits increase fraud risk. Originality: The originality of this study lies in its empirical evidence from Indonesian public sector employees, a context that remains underexplored in fraud behavior research. Conclusions: Strengthening ethical character and religious values is essential for fraud prevention in public sector organizations. Type of Paper: Empirical Research Paper.
Social Media As A Moderator In The Relationship Between Financial Literacy And Skills Toward Financial Inclusion: An Sem-Based Study On Msmes In Palopo Syarifuddin, Purnama; Rusli, Andika; Sultan, Sultan
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.849-858

Abstract

Purpose: This study aims to analyze the moderating role of social media in the relationship between financial literacy, financial skills, and financial inclusion among MSMEs in Palopo City. Methodology: This research adopts a quantitative approach using a survey method targeting MSME owners in Palopo City. Data were analyzed using descriptive statistics and variance-based Structural Equation Modeling (SEM) with Partial Least Squares (PLS) techniques, utilizing SmartPLS 3 software. Results: The findings indicate that financial literacy, financial skills, and social media usage have a positive and significant effect on financial inclusion. However, social media does not significantly moderate the relationship between financial literacy and financial skills on financial inclusion. Novelty: This study integrates social media as a moderating variable within a financial inclusion framework for MSMEs in a regional Indonesian context. Findings: Financial literacy and financial skills remain the primary determinants of financial inclusion, while social media functions more as a supporting channel rather than an effective moderator. Originality: The originality of this study lies in its empirical evidence on MSMEs in Palopo City, contributing to limited research on digital financial inclusion in secondary urban areas. Conclusions: Improving financial inclusion requires strengthening financial education and financial skills while optimizing social media as an educational and promotional tool rather than as a moderating mechanism. Type of Paper: Empirical Research Paper.

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