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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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Effectiveness Of Village Fund Management In Improving Community Welfare In Mangalle Village Sofyan, Sofyan .S; Anwar, Suhardi M.; Wahida, Altri
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.6.2.1323-1334

Abstract

Purpose: This study aims to describe the effectiveness of village fund management in improving community welfare in Mangalle Village, Mappedeceng District, North Luwu Regency. Methodology:This study used a qualitative method with a descriptive approach and data collection techniques through observation, interviews, and documentation. The research was conducted over a two-month period. The research informants consisted of village officials and the Mangalle Village community. Results: The results showed that the management of village funds has been running effectively, with implementation in accordance with the stages of planning, implementation, and supervision. This effectiveness is reflected in the achievement of community welfare indicators including social justice, economic justice, and democratic justice. Social justice can be seen from increased access to education, health, and fulfillment of basic needs. Economic justice is achieved through increased income and home ownership, as well as support for agricultural infrastructure. Meanwhile, democratic justice is reflected in a sense of security and openness of public information. The active participation of the community in village meetings also strengthens the accountability of fund management. Findings: Although the management of village funds has fulfilled the welfare of the community, there are still obstacles such as delays in reporting and the existence of websites in the reporting system, as well as budget transfers in the management of village funds and the lack of security programs for the village community. The village government has shown its commitment to continue improving the existing system in order to achieve the overall welfare of the community. Novelty: This study provides insight into the effectiveness of village fund management based on indicators of social justice, economic justice, and democratic justice for the welfare of the community. Conclusion: ultimately, this study is expected to help Mangalle village and become a model for other villages in managing their finances wisely. Paper type: descriptive qualitative research
Development of Tourism Villages To Increase Local People'S Income In Tamboke Natural Baths, North Luwu Regency Pratama, Rival; Mustafa, Sri Wahyuny; Badewi, Muhamad Hadis
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.6.2.1335-1342

Abstract

Purpose: This research aims to explore the potential of the Tamboke Natural Bath, North Luwu Regency, as a tourism village to increase local community income.Methodology: A quantitative approach was applied using purposive sampling on 100 visitors. Data were collected via a Likert-scale questionnaire and analyzed with simple linear regression to measure the effect of tourism village development on community income. Results: Findings reveal that tourism village development has a positive and significant impact, contributing 52.3% to the increase in community income.Findings: Although village fund management meets welfare indicators—educational, economic, and democratic justice—challenges persist, including delayed reporting, suboptimal web-based systems, budget transfers, and limited security programs. The village government is committed to improving governance, emphasizing transparency and equitable resource distribution. Novelty: This study uniquely integrates tourism development analysis with village fund governance evaluation, offering a holistic perspective on how sustainable tourism and financial management can jointly enhance welfare. Originality: The direct link between tourism strategies and fiscal governance in this rural context provides a model for other villages with similar potential. Conclusion: Tourism village development in Tamboke significantly improves community income, underscoring the need for strategic planning, transparent management, and active community participation. Paper type: descriptive quantitative research
Analysis of the Effect of SEO and Social Media Marketing on Course Package Purchase Decisions Through Purchase Interest as an Intervening Variable at LKP Yale Communication Ferianto, Ferianto; Setiawan, Joko; Hermawan, Hermawan
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.6.2.1539-1552

Abstract

Purpose: This study aims to analyze the effect of Search Engine Optimization (SEO) and Social Media Marketing on the decision to purchase course packages through purchase interest as an intervening variable at LKP Yale Communication. The main focus is to identify how these two digital marketing approaches influence purchasing decisions and the extent to which purchase interest acts as a mediator in the process. Methodology: This study uses a quantitative approach, with data collected through questionnaires distributed to 185 respondents. The variables studied include SEO, Social Media Marketing, Purchase Interest, and Purchase Decisions. Data analysis was performed using the Partial Least Squares (PLS) method to measure the relationship between these variables and to see the direct and indirect effects. Results: The results of the analysis show that: SEO has a significant direct effect on Purchase Interest and Purchase Decision.  Social Media Marketing has a significant effect on Purchase Interest, but does not show a direct effect on Purchase Decision. Purchase Intention serves as a significant mediating variable in the relationship between SEO and Social Media Marketing on Purchase Decision. Findings: This study found that: SEO strategies are more effective in directly influencing purchase decisions than Social Media Marketing. Social Media Marketing plays an important role in generating purchase intention, which in turn influences purchase decisions. Purchase intention is a key element in linking the impact of SEO and Social Media Marketing on Purchase Decisions. Novelty: The innovation of this study lies in combining SEO and Social Media Marketing in a single analytical framework that considers the role of purchase intention as an intervening variable. This provides new insights into how both digital marketing strategies can be effectively utilized in the context of non-formal education. Originality: Although many previous studies have explored SEO and Social Media Marketing separately, this study offers a new perspective by combining these two elements and making purchase interest a mediator. This study also enriches the literature in the non-formal education sector, which is often under-researched by academics. Conclusion: The conclusion of this study shows that integrated digital marketing strategies are very important for increasing purchasing decisions in the non-formal education sector. The results of the study emphasize the need for greater attention to SEO as an effective tool to directly influence purchasing decisions, while Social Media Marketing should be seen as a means to develop consumer purchase interest. This study is expected to contribute to the development of digital marketing strategies and serve as a reference for further research in this field. Type of Paper: research article
Influence Of Competence, Work Discipline, And Motivation On The Performance Of Employees In The Regional Revenue Service In Palembang City Yustini, Tien Yus; Kurniawan, Endi
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.6.2.1369-1376

Abstract

Purpose: this study aims to examine the influence of competence, work discipline, and motivation on the performance of employees at the Palembang City Regency Service. Methodology: The research employed a quantitative approach using a survey method. Data were collected from 100 employees through structured questionnaires and analyzed using multiple regression analysis to determine the relationship between independent variables (competence, work discipline, motivation) and the dependent variable (employee performance). ResultsThe results indicate that competence, work discipline, and motivation significantly affect employee performance. Among these, motivation was found to have the strongest influence, followed by competence and work discipline. Findings: The study reveals that improving employee motivation, alongside enhancing competence and enforcing work discipline, can lead to better performance outcomes in the Palembang City Regency Service.  Novelty: This research provides new empirical evidence on the combined effect of competence, work discipline, and motivation specifically within the context of local government services in Palembang City, an area with limited prior research on this topic. Originality: The originality of this paper lies in its focus on public sector employees in the Palembang City Regency Service, offering practical insights for local government management to optimize employee performance. Conclusion: Competence, work discipline, and motivation are critical determinants of employee performance. Strategies aimed at developing these factors should be prioritized to improve service delivery in the Palembang City Regency Service. Type of Paper: research article.
Influence of Employee Well-Being and Mental Health on Employee Performance at BULOG, Cirebon City Pratama, Fito Ramdhan; Qodriah, Sari Laelatul; Sukartini, Mery
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.6.2.1343-1354

Abstract

Purpose: This research investigates the impact of Employee Well-Being and Mental Health on Employee Performance at BULOG in Cirebon City, aiming to examine how these factors affect work outcomes.. Methodology: A quantitative approach was employed, utilizing surveys administered to 49 employees at BULOG Cirebon. The sample size was determined using a saturated sampling technique (census), considering that the total accessible population consisted of only 49 employees, allowing for comprehensive data coverage and minimizing sampling error. The collected data were analyzed using multiple regression to evaluate the relationship between well-being, mental health, and performance. Results: The findings reveal that both Employee Well-Being and Mental Health significantly enhance employee performance. Higher levels of well-being and mental health were associated with increased productivity, better work quality, and greater organizational commitment. Findings: Employee well-being, which includes physical, psychological, and social dimensions, positively influences job satisfaction and performance. Mental health, particularly in terms of stress management, is crucial in mitigating burnout and improving focus. Novelty: This research is distinctive in its investigation of the effects of Employee Well-Being and Mental Health on Employee Performance within BULOG, a government logistics entity in Cirebon, an area that has been relatively under-explored in existing literature. Beyond addressing this contextual gap, the study contributes theoretically by enriching the understanding of how psychological and well-being factors influence performance within public sector organizations, offering insights that extend and refine existing models of employee performance in government logistics settings. Originality: The originality of this study stems from its focus on a public sector organization, BULOG, and its examination of how both physical and psychological aspects of well-being and mental health influence employee performance, offering new insights into human resource management practices in governmental organizations. Conclusion: Fostering a work environment that prioritizes employee well-being and mental health is essential for boosting performance, reducing turnover, and enhancing productivity, especially in high-pressure settings. Type of Paper: Empirical research paper based on quantitative analysis examining the interrelationship between employee well-being, mental health, and performance.
The Influence of Marketing and Service Strategies on Loyalty through Customer Satisfaction at ULI OLSHOP Store in North Luwu Regency Wahid, Abdul; M Anwar, Suhardi; Khaddapi, Muammar
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.6.2.1355-1368

Abstract

Purpose: The study aims to investigate the influence of marketing strategies and service quality on customer loyalty, using customer satisfaction as a mediating variable at Uli Olshop Store, North Luwu Regency. Methodology: A quantitative approach was used, involving 100 respondents who were customers of Toko Uli Olshop. The data were analyzed using multiple linear regression. Results: The study found that marketing strategies and service quality significantly influence customer loyalty. Marketing strategies do not significantly influence customer satisfaction, while service quality contributes greatly . Customer satisfaction plays an important role in increasing customer loyalty. The coefficient of determination shows that the research model has strong predictive power in explaining the relationship between variables. Findings: Service quality is the dominant factor influencing customer satisfaction, while marketing strategies are more effective at directly influencing loyalty than customer satisfaction. Novelty: This study integrates customer satisfaction as a mediating variable to examine the relationship between marketing strategy, service quality, and customer loyalty in the context of local online stores, which has rarely been studied in small businesses in rural areas. Originality: This study examines a specific case of local e-commerce in North Luwu Regency, providing empirical evidence for the literature on digital marketing and service quality in regional markets. Conclusion: Improving service quality must be a priority to increase customer satisfaction and loyalty, while effective marketing strategies need to be maintained to strengthen loyalty directly. Type of Paper: Empirical Research Article
Influence Of Product Quality On Repurchase Intention Mediated By Customer Satisfaction On Sunscreen Products In Cimahi City Syaputri, Delya Rubi; Herawati, 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.6.2.1377-1386

Abstract

Purpose: This study aims to analyze the effect of product quality on repurchase intention with customer satisfaction as a mediating variable in the context of the highly competitive sunscreen market. Methodology: The research employs a quantitative approach with an explanatory design. Data were collected through structured questionnaires from 120 users of Nivea Sunscreen in Cimahi City selected using purposive sampling. The data were analyzed using simple and multiple linear regression, supported by the Sobel mediation test. Results: The results reveal that product quality significantly affects customer satisfaction (β = 0.428; p < 0.05) and repurchase intention (β = 0.269; p < 0.05), while customer satisfaction also significantly influences repurchase intention (β = 0.465; p < 0.05). The Sobel test confirms that customer satisfaction significantly mediates the relationship between product quality and repurchase intention (t = 4.95; p < 0.001). The results indicate that product quality has a significant positive effect on customer satisfaction and repurchase intention, while customer satisfaction also significantly influences repurchase intention. The Sobel test confirms that customer satisfaction significantly mediates the relationship between product quality and repurchase intention. Novelty: This study highlights the mediating role of customer satisfaction in explaining repurchase behavior within the sunscreen product category. Findings: Customer satisfaction strengthens the impact of product quality on repurchase intention, reinforcing the relevance of Expectancy-Disconfirmation Theory and the Theory of Planned Behavior. Originality: The originality of this study lies in its empirical evidence from a saturated cosmetic market, focusing on sunscreen products and mediation analysis. Conclusions: Enhancing product quality is essential to increasing customer satisfaction, which subsequently drives consumer loyalty and repeat purchases. Type of Paper: Empirical Quantitative Research Paper.
Influence of Digital Marketing and Online Customer Reviews on Customer Satisfaction: A Case Study of Husna Frozen Mart Ferdiyanto, Rafli; Sahara, Sahara; Kustandi, Tedi
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.6.2.1387-1396

Abstract

Purpose: This study aims to examine the influence of digital marketing and online customer reviews on customer satisfaction with Husna Frozen Mart’s products, and to provide insights into factors that drive consumer loyalty through satisfaction. Methodology: The research employed a quantitative approach using a survey method, distributing questionnaires to Husna Frozen Mart customers. Data were analyzed through multiple linear regression, supported by validity and reliability tests, as well as t-tests, F-tests, and the coefficient of determination (R².. Results: The findings reveal that digital marketing has a positive and significant effect on customer satisfaction. Likewise, online customer reviews exert a positive impact, though at a different magnitude. When tested simultaneously, both independent variables significantly affect customer satisfaction. Findings: The study highlights that consistent digital marketing strategies combined with online customer reviews contribute to enhanced customer satisfaction, particularly in terms of information accessibility, product trustworthiness, and purchase decision-making. Novelty: This research addresses a gap in the literature by jointly analyzing digital marketing and online customer reviews within the context of a local frozen food MSME, a setting that has received limited scholarly attention, especially in Cirebon. Originality: Unlike prior studies that focused on large enterprises or online marketplaces, this study specifically investigates Husna Frozen Mart as a local MSME, offering a fresh perspective on the role of digital marketing and customer reviews in small business competitiveness. Conclusion The study concludes that effective digital marketing implementation and proactive management of online customer reviews significantly improve customer satisfaction. These findings serve as a practical foundation for MSMEs to strengthen their competitive position in the digital era. Type of Paper: Empirical research paper.
The Influence of Service Quality and Retail Innovation on Customer Satisfaction at Lequita Furniture sukma, gio elang; Sahara, Sahara; Kustandi, Tedi
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.6.2.1397-1406

Abstract

Purpose: This research aims to examine the influence of service quality and retail innovation on customer satisfaction. The study is important as it provides empirical evidence on how service and innovation contribute to customer perceptions and loyalty in the retail sector. The expected outcome is to identify the extent to which these variables determine customer satisfaction. Methodology: The study applied a quantitative approach using multiple linear regression analysis. Data were collected through a structured questionnaire distributed to customers, and analyzed using statistical techniques including the t-test, F-test, and coefficient of determination (R²).  Results: The findings show that both service quality and retail innovation significantly affect customer satisfaction. The F-test results indicate a simultaneous positive and significant influence, while the t-test demonstrates that each variable individually contributes to customer satisfaction. The coefficient of determination reveals that service quality and retail innovation account for 62.8% of the variance in customer satisfaction. Findings: The research highlights that enhancing service quality and adopting innovative retail practices are key strategies for improving customer satisfaction. Novelty: Unlike prior studies, this research combines service quality and retail innovation as predictors of customer satisfaction in a single model. Originality: The study offers a unique contribution by empirically validating the joint effect of these two variables in the retail sector. Conclusion: Service quality and retail innovation have both partial and simultaneous significant effects on customer satisfaction, confirming their strategic role in strengthening retail competitiveness. Type of Paper: Identifies Research Article).
Impact Of Tax Amnesty Policy On Individual Taxpayer Compliance In Pontianak City Kamellia, Fridensia; Haryadi, Dedi
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.6.2.1529-1538

Abstract

Purpose: This study examines tax amnesty's impact on individual taxpayer adherence. Methodology: Data were gathered from 91 participants via an internet survey Likert-scale questionnaire and analyzed making use of validity, normality, and regression tests. Results: Findings show that tax amnesty significantly affects taxpayer compliance, with a regression result of 47.3%. Novelty: The study uniquely uses data from individual taxpayers in Pontianak collected through an online survey. Conclusion: The outcome confirm a favorable and noteworthy connection between tax amnesty and taxpayer compliance. Type of Paper: Empirical Research

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