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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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Influence Of Financial Literacy and Financial Technology On Financial Management among Accounting Student in East Java Pramesti, Anisa Frieda Hadi; 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.6.2.1099-1104

Abstract

Purpose: This study aims to analyze the influence of financial literacy and financial technology on students’ financial management behavior in the context of increasing fintech adoption among young people. Methodology: This research employs a quantitative approach using Partial Least Squares (PLS) as the data analysis technique. Data were collected through structured questionnaires distributed to active accounting students of Universitas Pembangunan Nasional “Veteran” Jawa Timur. Results: The results indicate that both financial literacy and financial technology have a positive and significant effect on students’ financial management. Students with higher financial knowledge and effective use of digital financial services tend to demonstrate more responsible and planned financial behavior. Novelty: This study integrates financial literacy and financial technology variables in explaining students’ financial management behavior within a higher education setting. Findings: Financial technology enhances financial management outcomes when accompanied by adequate financial literacy, reducing the risk of impulsive financial behavior. Originality: The originality of this study lies in its empirical evidence from accounting students, highlighting the complementary role of fintech and financial literacy in digital financial behavior. Conclusions: Strengthening financial literacy alongside responsible fintech utilization is essential to improve students’ financial management capabilities. Type of Paper: Empirical Research Paper.
Effect of Capital Structure, Liquidity, and Earnings Per Share on Profitability in Gold Mining Companies Listed on the Indonesia Stock Exchange Christina, Mega Aulia; Astuti, Nelly; Hidayati, Nur
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.6.2.1105-1116

Abstract

Purpose: This study aims to analyze the effect of capital structure, liquidity, and earnings per share (EPS) on the profitability of gold mining companies listed on the Indonesia Stock Exchange (IDX). The research is important due to the financial volatility faced by the gold mining industry and the limited number of studies focused on this sector in Indonesia. Methodology: A quantitative associative approach was applied using panel data from eight purposively selected gold mining companies during 2020–2024, with 40 observations. Results: Capital structure, liquidity, and EPS simultaneously have a significant effect on profitability. Partially, only capital structure and EPS significantly influence profitability, while liquidity does not. Findings: Efficient capital structure management and consistent EPS growth are key drivers of profitability. Liquidity, however, is not a direct determinant of profit generation in the observed companies. Novelty: This research specifically focuses on gold mining companies in Indonesia, using updated data and a comprehensive panel regression approach. Originality: The study offers new insights into the financial determinants of profitability in the mining sector, emphasizing the role of EPS and capital structure. Conclusion: Effective use of capital and maximizing EPS are essential to improve profitability, while liquidity alone is not a reliable predictor. Type of Paper: Research article
Human Resource Accounting and Financial Performance: Evidence from Indonesia’s Health Sector (2018–2023) Rahmadhani, Novia; 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.6.2.1117-1130

Abstract

Purpose: This study aims to examine the effect of Human Resource Accounting (HRA), proxied by employee training costs, salary costs, and pension costs, on financial performance, proxied by Return on Assets (ROA), in healthcare companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023. Methodology: A quantitative approach with purposive sampling resulted in a final sample of 8 companies. Data were obtained through secondary documentation and analyzed using panel data regression with EViews 13. Results: The results show that employee salary costs have a significant positive effect on ROA (p < 0.05), while training and pension costs do not significantly impact financial performance (p > 0.05). Findings: The result underlines the strategic importance of competitive compensation, whereas the impact of training and pensions may be hindered by inconsistent implementation. Novelty: he study contributes new insights by applying panel data regression in the underexplored Indonesian healthcare sector and incorporating three HR cost indicators over a six-year period. Originality: This research uniquely focuses on post-pandemic financial performance in relation to HR cost efficiency in the healthcare sector. It also integrates Resource-Based Theory to interpret the strategic role of human capital in enhancing firm performance. Conclusion: Employee salary expenses significantly contribute to ROA, suggesting the importance of competitive compensation in improving financial outcomes. However, training and pension costs lack a direct and significant impact, implying that their effectiveness may depend on better alignment with corporate strategy and performance measurement systems. Future studies are encouraged to explore broader sectors and incorporate variables like HR accounting disclosure and wage dynamics. Type of Paper: Research Article.
Tax Aggressiveness In Property And Real Estate Companies: The Role Of Financial Distress And Transfer Pricing Putri, Rizma Fatmawati; 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.6.2.1131-1142

Abstract

Purpose: This research aims to examine the impact of financial distress and transfer pricing on tax aggressiveness among property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2021to 2023. Methodology: Using a quantitative approach, 32 companies were selected via purposive sampling. Tax aggressiveness was measured using ABTD, financial distress with the Altman Z-Score, and transfer pricing via the Related Party Transaction (RPT) ratio. Multiple linear regression was performed using SPSS. Results: The results indicate that financial distress signfificantly increase tax aggressiveness (β= 0,124, p<0,05), while transfer pricing has a negative but statiscally insignificant effect (β= -0,139, p>0,05). Findings: Firms under financial pressure tend to adopt more aggressive tax strategies. The use of transfer pricing does not directly influence tax behavior, posibly due to adherence to the arm’s length principle. Novelty & Originality: This research provides sector-specific empirical evidence of tax aggressiveness mechanisms in emerging economies, offering new insight into tax compliance behavior and signaling theory. Conclusion: Financial distress is a key determinant of aggressive tax practices. Policymakers sholud consider firm-specific conditions when designing tax regulations. Type of Paper: Quantitative empirical research.
Designing A 7P Marketing Mix Strategy To Boost Sales: A Case Study At Maqdisa Beauty Salon Hapsari, Yunita Dwi; Radianto, Wirawan Endro 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.6.2.1143-1158

Abstract

Purpose: This study aims to design an integrated marketing strategy based on the 7P marketing mix to improve sales performance and customer engagement in beauty salons, particularly in regional areas of Indonesia that face increasing market competition. Methodology: A qualitative case study was conducted at Maqdisa Beauty Salon in Ngawi, East Java. Data were collected through semi-structured interviews, direct observations, and documentation involving seven informants, including salon staff and loyal customers. Thematic analysis was conducted using NVivo 15. Results: The study produced a strategic 7P marketing model, including product innovation and service diversification, affordable pricing and bundling, strategic location, digital promotions, staff development, improved service processes, and enhanced physical atmosphere. The integrated implementation of these elements helped address sales instability and improve customer satisfaction. Novelty: Unlike prior studies that examined 7P elements in isolation, this study presents a holistic application of the full marketing mix in a local business context. Originality: It offers a practical, replicable model specifically for small-scale beauty salons in emerging markets. Conclusion: An integrated 7P strategy can effectively enhance customer loyalty, service quality, and business sustainability. The findings offer practical guidance for similar service enterprises operating in competitive regional environments. Type of Paper : Case Study/ Qualitative Research.
Effect of Ease of Use on User Satisfaction with Zahir Accounting Enterprise Software Among Accounting Students at The University of National Development “Veteran” East Java Alfindy, Maulina; Sulistyowati, Erna
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.6.2.1159-1166

Abstract

Purpose: This study aims to analyze the effect of ease of use on user satisfaction with Zahir Accounting Enterprise software among students of the Accounting Study Program at The University of National Development “Veteran” East Java. Methodology: The research method used was a quantitative approach with a sample size of 87 respondents selected through purposive sampling. The data was analyzed using the Partial Least Square (PLS) method with the help of SmartPLS 4.0 software, which enabled effective testing of the relationships between variables. Results: Data analysis shows that ease of use has a significant and positive effect on user satisfaction with Zahir Accounting Enterprise software, with a path coefficient value of 0.587 and a T-statistic of 6.324 > 1.96 (p-value 0.000 < 0.05). The ease of use variable explains 34.4% of the variation in user satisfaction, with the “simplicity” indicator having the greatest influence. Findings: he study reveals that accounting students at UPN “Veteran” East Java tend to feel that the steps to complete tasks in the software are short and simple, which significantly contributes to their level of satisfaction in using the accounting system. Novelty: This study fills a research gap by focusing specifically on the experiences of accounting students as digital natives, who have different characteristics and expectations regarding technology use compared to professional users, offering a new perspective in evaluating accounting information systems in a higher education context. Originality: This research contributes original insights by exploring the relationship between ease of use and user satisfaction in the context of integrated accounting practicum learning, offering new perspectives on the effectiveness of accounting software implementation in an academic environment. Conclusion: Usability was found to have a significant impact on user satisfaction with Zahir Accounting Enterprise software among accounting students. These findings have practical implications for the development of more effective technology-based accounting learning methods and enrich the academic literature on the evaluation of accounting information systems in the context of higher education. Type of Paper: Research article.
Influence Of Work Life Balance And Work Environment On Employee Performance PDAM Tirta Bukae North Luwu Pratiwi, Ananda; Saharuddin, Saharuddin; Patra, I Ketut
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.6.2.1167-1178

Abstract

Purpose: This study aims to analyze the influence of work life balance and work environment on employee performance at PDAM Tirta Bukae, North Luwu. Methodology: This study employed a quantitative approach, with a population of 70 employees and a saturated sampling technique. Data collection was conducted using a questionnaire focusing on aspects of work-life balance, work environment, and employee performance. Data analysis was performed using multiple linear regression, validity tests, reliability tests, and hypothesis testing. Results and Findings: The results of the study indicate that both work-life balance and the work environment have a significant positive effect on employee performance. Work-life balance, which involves employees' ability to manage work responsibilities and personal life, has been shown to increase productivity and job satisfaction. A conducive work environment, including adequate facilities, effective communication, and supportive policies, also plays a significant role in improving employee performance. This study also confirmed that work-life balance and the work environment simultaneously influence employee performance by 78.7%. Novelty and Originality: This research brings novelty by shifting the focus from the private sector to the public service sector, namely PDAM Tirta Bukae Luwu Utara, which has different organizational characteristics, work culture, and managerial structure from private companies. Conclusion: This study concludes that Work Life Balance and work environment have a significant effect on the performance of PDAM Tirta Bukae North Luwu employees. A good Work Life Balance improves employee performance, as does a conducive work environment. Simultaneously, both variables play an important role in improving employee performance.Type of Paper: Empirical research article.
Effect of Workload And Work Stress On The Work Quality Of Employees Of BPBD, North Luwu District Wanda, Wanda; Kusdarianto, Indra; Patra, A. Dahri Adi
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.6.2.1179-1188

Abstract

urpose: This study aims to examine the influence of workload and work stress on the work quality of employees at the Regional Disaster Management Agency (BPBD) of North Luwu Regency. Methodology: The research employs a quantitative approach using a saturated sampling technique involving 55 employees. Data were collected through structured questionnaires and analyzed using multiple linear regression supported by classical assumption tests. Results: The findings indicate that workload and work stress simultaneously have a significant effect on employee work quality, with a coefficient of determination of 46.7%, suggesting that nearly half of the variation in work quality is explained by these variables. Novelty: This study provides empirical evidence on the combined impact of workload and work stress within a public-sector disaster management institution. Findings: Excessive workload and unmanaged work stress negatively affect employee work quality, highlighting the need for effective workload distribution and stress management. Originality: The originality of this study lies in its focus on BPBD employees in a regional disaster management context, which remains underexplored in prior research. Conclusions: Proper management of workload and work stress is essential to enhance employee work quality and organizational performance. Type of Paper: Empirical Research Paper.
Impact of Green Banking, Sustainability Report, and Enterprise Risk Management on Financial Performance Kuncoro, Dyas Aji; 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.6.2.1189–1197

Abstract

Purpose: This study analyzes the impact of Green Banking (GB), Sustainability Report (SR), and Enterprise Risk Management (ERM) on financial performance, proxied by Return on Assets (ROA). It aims to confirm the influence of these variables, reconcile inconsistent prior findings, and explain profitability fluctuations within Indonesia's banking sector. Methodology: Focusing on conventional commercial banks listed in the Inisiatif Keuangan Berkelanjutan Indonesia (IKBI) from 2019 to 2023, secondary data (annual and sustainability reports) were obtained from company websites. A purposive sample comprising 50 observational units was selected. Data analysis employed the Structural Equation Model-Partial Least Square (SEM-PLS) method with SmartPLS 4 software.. Results: GB and SR disclosure does not significantly affect financial performance. ERM disclosure, conversely, significantly and positively influences it.. Findings: This suggests short-term sustainability practices are not fully reflected in financial outcomes. ERM's positive impact highlights its role in corporate financial stability. Novelty: This research uniquely contributes by addressing prior inconsistencies and elucidating profitability variations within Indonesia's banking sector. Originality: It offers a comprehensive analysis of Green Banking, Sustainability Report, and Enterprise Risk Management in the specific context of IKBI-listed banks, providing new perspectives on their financial impact. Conclusion: GB and SR disclosure shows no significant short-term financial impact. ERM is a positive and significant determinant of financial performance in Indonesian conventional commercial banks. Type of Paper: Empirical Research paper
Role of Online Customer Ratings in Shaping Purchase Decisions: A Case Study of Erigo Products on Shopee Handaputra, Muhammad Ivan; Mustikasari, Ati
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.6.2.1199-1208

Abstract

Purpose: This study aims to analyze the effect of Online Customer Rating on consumer purchasing decisions for Erigo products on the Shopee platform. Methodology: This research adopts a quantitative approach using a survey method. Data were collected through structured questionnaires distributed to 100 respondents and analyzed using simple linear regression analysis. Results: The results indicate that Online Customer Rating has a negative and statistically significant effect on purchasing decisions, with a regression coefficient of −1.619 and a significance value of 0.000. The coefficient of determination (R²) of 0.787 shows that 78.7% of the variation in purchasing decisions is explained by online customer ratings. Novelty: This study provides empirical evidence of a negative influence of online ratings on purchasing decisions, which contrasts with the commonly assumed positive effect. Findings: The findings support the negative bias theory, indicating that consumers respond more strongly to negative or inconsistent rating information when making purchasing decisions. Originality: The originality of this study lies in its focus on a specific fashion brand within an Indonesian e-commerce platform, highlighting the critical role of rating credibility in digital marketplaces. Conclusions: Managing online customer ratings transparently and consistently is essential to maintain consumer trust and mitigate adverse effects on purchasing decisions. Type of Paper: Empirical Research Paper.

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