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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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A Quantitative Study with SPSS 26: The Influence of Environmental Costs on Financial Performance with Managerial Ownership as Moderating Drajat, Nabilah Aribah; Susilowati, Endah
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.6.2.859-870

Abstract

Purpose: This study investigates and evaluates how managerial ownership moderates the impact of environmental costs on financial performance. Methodology: 14 firms in the basic materials industry were listed on the Indonesia Stock Exchange for the 2021 - 2023 period as a consequence of the sample technique's usage of purposive sampling. The association between variables was examined using moderated regression analysis, which was performed using SPSS 26. Results: According to the study, financial performance is impacted by both environmental costs and managerial ownership, but the impact of environmental costs on financial performance is not mitigated by managerial ownership. Findings: Although managerial ownership can enhance financial performance, and this study emphasizes the significance of environmental costs, the relationship between environmental costs and financial performance is not moderated by the level of management's shareholdings. Novelty: It resides in combining corporate governance elements which are comparatively understudied with environmental concerns. Originality: The study's integration of management ownership and environmental cost viewpoints into a single model adds to Indonesia's corporate governance and sustainability literature. Conclusion: The study's results show that environmental costs reflect the company's responsibility for environmental issues important to stakeholders. The insignificance of managerial ownership moderation suggests that environmental decisions are not entirely determined by shareholders but rather by external stakeholder pressure and regulation.
Influence of Enviromental, Social, and Governance (ESG) and Company Size on Company Value in Basic Materials Sector (2021-2023) Febrianti, Dela; Munari, Munari
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.6.2.871-880

Abstract

Purpose: The study aims to examine the influence of Enviromental, Social, and Governance (ESG) and company size on company value. Methodology: The methodology describes the quantitative approach, purposive sampling, and use of secondary data from the annual reports and sustainability reports of 31 companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. Multiple linear regression analysis was applied.. Results: The results show that ESG does not contribute to company value, while company size has a significant impact. Fidings: The findings highlight the absence of a significant impact of ESG on company value, contrary to the common belief that ESG drives company value. However, company size was found to have a significant impact on company value. Novelty: The uniqueness of this study lies in its exploration of ESG in the basic materials sector, providing new insights into how non-financial factors, such as ESG, affect company value in emerging markets such as Indonesia. Originality: Originality is demonstrated by combining ESG and company size into a single model to assess their impact on company value, particularly in the context of companies listed on the Indonesia Stock Exchange (IDX). Conclusion: The conclusion emphasizes that although ESG does not significantly affect company value, company size plays a key role in determining company value. Type of Paper: This article is accurately classified as a research article, focusing on empirical data analysis.
Effect Of Service Quality On Consumer Loyalty With Consumer Satisfaction As An Intervening Variable At PT. Capella Dinamik Nusantara (Capella Honda 88 Workshop) Pekanbaru Zahroni, Radifan Zaidan; Sutrisna, Endang
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.6.2.881-892

Abstract

Purpose: This study aims to determine the influence of service quality on consumer loyalty with consumer satisfaction as an intervening variable at PT. Capella Dinamik Nusantara (Capella Honda 88 Workshop) 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 service quality has a significant direct effect on consumer loyalty with a T-statistic of 2.388>1.96 and a p-value of 0.017<0.05 Service quality significantly affects consumer satisfaction directly with a T-statistic of 13.812>1.96 and a p-value of 0.000<0.05. Consumer satisfaction significantly affects consumer loyalty directly with a T-statistic of 4.740>1.96. and the p-value 0.000<0.05. Consumer satisfaction mediates the effect of service quality on consumer loyalty, which has a significant influence with a T-statistic of 4.627>1.96 and a p-value of 0.000<0.05.. Findings: In this study, consumer satisfaction is able to mediate the influence of service quality on consumer loyalty has a significant influence. 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 service quality on consumer loyalty with consumer satisfaction at PT. Capella Dinamik Nusantara (Capella Honda 88 Workshop) Pekanbaru. The researcher directly distributed the questionnaire to the respondents. Conclusion: With consumer satisfaction obtained from the service quality is able to increase consumer loyalty. Type of Paper: A Research paper.
Role of Financial Literacy in Family Income Management in Luwu Regency Dwi Cinta Lestari, Cinta Lestari; Antong, Antong; Goso, Goso
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.6.2.893-906

Abstract

Purpose: This study aims to analyze the role of financial literacy in family income management in Bua District, Luwu Regency. Methodology: This research employs a quantitative approach using purposive sampling, involving 50 housewives as respondents. Primary data were collected through structured questionnaires measuring financial knowledge, financial attitude, and financial behavior, and analyzed using statistical regression techniques. Results: The results indicate that financial knowledge has a positive and significant effect on family income management. Financial attitude also shows a positive and significant influence, while financial behavior demonstrates a strong and significant positive effect on income management practices. Novelty: This study offers an integrated examination of three core dimensions of financial literacy—knowledge, attitude, and behavior—within the context of household financial management in a rural district. Findings: Financial behavior emerges as a crucial driver of effective family income management, supported by adequate financial knowledge and positive financial attitudes. Originality: The originality of this research lies in its focus on housewives in Bua District, providing localized empirical evidence on household financial literacy in Indonesia. Conclusions: Strengthening community-based financial education programs is essential to improve family income management and enhance household financial well-being. Type of Paper: Empirical Research Paper.
Impact of Financial Literacy, Income, and Lifestyle On The Financial Behavior of Accounting Students In Surabaya Khamdi, Muhammad Afif; 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.6.2.907-916

Abstract

Purpose: This study aims to analyze how financial literacy, income, and lifestyle influence the financial behavior of accounting students at state universities in Surabaya. Methodology: A quantitative, correlational research design was applied, with 100 respondents selected using Slovin’s formula and simple random sampling. Data were collected through an online questionnaire and analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS). Results: The study found that financial literacy, income, and lifestyle all significantly and positively influence students' financial behavior. Findings: Financial literacy, income, and lifestyle play critical roles in shaping the financial behavior of students, emphasizing the importance of financial education. Novelty & Originality: This study contributes to the literature by highlighting the roles of financial literacy, income, and lifestyle in influencing students' financial behavior, focusing on Surabaya, an under-researched area. Conclusion: Improving financial literacy and fostering a frugal lifestyle can significantly enhance financial decision-making among students. Type of Paper: Empirical Research
Impact of Financial Literacy, Investment Training, and Risk Attitudes on Investment Decisions: The Moderating Role of Self-Efficacy in Public University Students in Surabaya Bhakti, Ilham Dio; Haryati, Tantina
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.6.2.917-934

Abstract

Purpose: This study aims to examine how financial literacy, investment training, and risk attitudes influence investment decisions among students of public universities in Surabaya, with self-efficacy as a moderating variable. Methodology: A quantitative approach was employed, with data collected from 100 students using a structured questionnaire. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Results: Financial literacy, investment training, and risk attitudes have a significant influence on investment decisions. Self-efficacy strengthens the influence of financial literacy and investment training on investment decisions but does not moderate the relationship between risk attitudes and investment decisions. Findings: The study highlights the role of self-efficacy as an important psychological factor that enhances financial decision-making among students. Novelty: This research introduces self-efficacy as a moderating variable, a relatively rare approach in studies exploring the relationship between financial literacy and investment decisions, especially among Indonesian students. Originality: The study presents a unique model that integrates cognitive, experiential, and psychological variables, emphasizing the significance of self-efficacy in financial behavior. Conclusion: The findings suggest that financial education programs should focus on enhancing self-efficacy to improve investment decision-making. Type of Paper: Empirical Research
Influence of Individual Competence And Internal Control System On The Financial Management Performance of The Blu Batara Guru Hospital Luwu Regency safitri m.djalle, dewi; Adi Patra, A. Dahri; Syamsuddin, Sofyan
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.6.2.935-942

Abstract

Purpose: This study aims to examine the effect of individual competence and internal control systems on the financial management performance of BLU Batara Guru General Hospital in Luwu Regency. Methodology: This research adopts a quantitative approach using primary and secondary data collected through structured questionnaires. The sample consists of 79 respondents selected through purposive sampling. Data were analyzed using multiple linear regression with SPSS version 21. Results: The findings indicate that individual competence has a positive and significant effect on financial management performance. Likewise, the internal control system significantly influences the financial management performance of the BLU hospital. Novelty: This study integrates human resource competence and internal control mechanisms as key determinants of financial management performance within a public service hospital context. Findings: Effective financial management performance is achieved when competent individuals are supported by a well-functioning internal control system. Originality: The originality of this research lies in its empirical evidence from a regional BLU hospital, providing insights into financial governance in the Indonesian public health sector. Conclusions: Improving employee competence and strengthening internal control systems are essential strategies to enhance accountable, transparent, and efficient financial management performance. Type of Paper: Empirical Research Paper.
Impact of E-Commerce and Accounting Information Systems on Entrepreneurship Decisions: A Case Study of Accounting Students at UPNVJT Mauluddyah, Diva Ayu Rahma; Munari, Munari
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.6.2.935-950

Abstract

Purpose: This study examines the role of E-Commerce and Accounting Information Systems (AIS) in encouraging entrepreneurial decisions among students at UPNVJT. Methodology: A literature review method was used, drawing from articles accessed via the Publish or Perish 8 application, with keywords such as e-commerce, AIS, entrepreneurship, and entrepreneurial interest. Results: The study finds that while e-commerce alone does not significantly influence entrepreneurial decisions, AIS does. The combined effect of AIS and e-commerce has a significant impact on entrepreneurial decision-making. Findings: Technological knowledge and intrinsic motivation significantly influence students' entrepreneurial choices. Novelty: The impact of accounting information systems and e-commerce on students' entrepreneurial choices is examined in this study. This study uniquely integrates the roles of e-commerce and AIS in shaping entrepreneurial decisions, with a specific focus on UPNVJT accounting students. Originality: Unlike prior research, this study uses SPSS analysis and a specific focus on accounting students to assess the impact of these technologies on entrepreneurial intentions. Conclusion: While e-commerce alone has minimal impact, integrating AIS for financial management and e-commerce for marketing can provide students with the necessary tools to pursue entrepreneurship. Type of Paper: Research Paper
Impact of Agrotechnology Innovation, Human Resource Quality, And Capital Investment In Improving Profitability With Plantation Productivity As A Mediator at PT. TSB Plantation Company wasik, zainul
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.6.2.951-964

Abstract

Purpose: This study aims to analyze the influence of agro-technology innovation, human resource (HR) quality, and capital investment on profitability, with plantation productivity as a mediating variable at PT. TSB, a plantation company facing intense industry competition. Methodology: A quantitative approach with path analysis was employed. Data were collected through questionnaires, observations, and company documentation, then analyzed using Structural Equation Modeling (SEM) via SmartPLS software. The sample included employees and relevant management personnel at PT. TSB. Results: Agro-technology innovation, HR quality, and capital investment had a positive and significant effect on plantation productivity. Furthermore, plantation productivity positively influenced profitability. Productivity also acted as a partial mediator in the relationship between agro-technology innovation, HR quality, capital investment, and profitability. Findings: Enhancing agro-technology innovation, HR quality, and capital investment can boost plantation productivity, ultimately increasing PT. TSB’s profitability. The study highlights the importance of optimizing technology, HR training, and capital allocation for operational efficiency and competitive advantage. Novelty: This study fills a research gap by comprehensively testing a mediation model of plantation productivity, which has not been widely explored in the context of Indonesian plantation companies.. Conclusion: To improve profitability, PT. TSB should prioritize agro-technology adoption, HR development, and strategic capital investments, leveraging productivity as a key mediating factor. Type of Paper: Empirical research.
Impact of Accounting Information System Implementation, Digital Transformation, and Internal Control on Employee Performance: A Case Study of PT Fokus Jasa Mitra Widiantoro, Nawaal Fakhri; Akbar, Fajar Syaiful
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.6.2.965-976

Abstract

Purpose : This study investigates the effects of Accounting Information System (AIS) implementation, digital transformation, and internal control on employee performance at PT Fokus Jasa Mitra. Methodology: A quantitative method was employed, utilizing a questionnaire distributed to 97 respondents. The data were analyzed using multiple linear regression to test the hypothesis. Results: The implementation of AIS, digital transformation, and internal control significantly affected employee performance, both partially and simultaneously. Findings: The study confirms that AIS, digital transformation, and internal controls contribute to employee performance through improved work efficiency and decision-making. Novelty: This study provides a unique perspective on how the interplay between technological and control factors impacts employee performance within the context of PT Fokus Jasa Mitra, a company transitioning from FoxPro to ERP. Originality: Unlike previous studies, this research specifically focuses on PT Fokus Jasa Mitra and uses SEM-PLS analysis to explore employee performance in light of system and organizational changes. Conclusion: The findings highlight the critical role of AIS, digital transformation, and internal control in enhancing employee performance. These insights offer practical implications for managers in similar business environments. Type of Paper: Empirical Research

Page 17 of 23 | Total Record : 225

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