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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 333 Documents
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Influence Of Minimum Capital And Investment Learning Education On Investment Interest In The Sharia Capital Market (A Study On Investors Of The Sharia Investment Gallery) Renda Marisa; Eka Sri wahyuni; Yunida Een Friyanti
BIMA Journal (Business, Management, & Accounting Journal) Vol. 7 No. 1 (2026)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.7.1.17-26

Abstract

Purpose: This study aims to find out and analyze the influence of minimum capital and investment learning education on investment interest in the sharia capital market, with a study on sharia investment gallery investors. Methodology: The type of research used was a quantitative approach and consisted of primary data through the distribution of Google Form questionnaires to 71 respondents who were investors in the sharia investment gallery of UIN Fatmawati Sukarno Bengkulu. The data obtained was then analyzed using multiple regression techniques with the help of the SPSS version 15 program. Results: Based on the results of the research and discussion, it was found that minimum capital has a significant influence on investment interest, with a significance value of 0.002 which is smaller than 0.05. In addition, investment learning education did not have a significant influence on investment interest, with a significance value of 0.054 which was greater than 0.05. Findings: The findings confirm that minimum capital serves as a primary determinant of investment interest, whereas investment learning education appears to play a less critical role in shaping investor decisions in this particular context. Novelty & Originality: The novelty of this study lies in its focus on sharia capital market investors within a university-based sharia investment gallery in Bengkulu, an under-researched setting in Islamic finance literature. Its originality emerges from the simultaneous testing of both financial and educational factors influencing investment interest among retail investors in the sharia capital market. Conclusions: Thus, it can be concluded that minimum capital has a significant impact on investors' interest in investing in the sharia capital market, while investment learning education does not have a significant influence. Type of Paper: This paper is an empirical research paper.
Impact of Accountability and Transparency On ZIS Fund Management : A Case Study of BAZNAS Sidoarjo Regency Shinta Aliyah Putri; Munari Munari
BIMA Journal (Business, Management, & Accounting Journal) Vol. 7 No. 1 (2026)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.7.1.27-32

Abstract

Purpose : This study aims to determine and empirically test the relationship between accountability and transparency in the management of ZIS funds. Method: The research uses a quantitative method with a questionnaire distributed to employees as respondents. The data collected were analyzed using multiple linear regression to test the hypothesis. Results: The results show that the implementation of the Accountability Anda Transparency  have a positive and significant effect on management of ZIS funds, both partially and simultaneously. Findings: High accountability and transparency are very important in increasing the effectiveness of ZIS fund management, both in terms of public trust, governance, and institutional accountability. Novelty: This study provides a contextual analysis of how accountability and transparency factors affect the management of ZIS funds in related management institutions. Originality: Unlike previous studies, this research specifically focuses on BASNAZ Sidaorjo Regency and uses SPSS analysis to assess the performance of related institutions in managing ZIS funds. Conclusion: The implementation of accountability and transparency plays an important role in improving institutional performance. The findings provide valuable implications for other organizations working in the same field. Type of Paper: Research Paper
Analysis of Technology-Based Human Capital towards Increasing Innovation at PT PLN (Persero) UP3 Palopo Ainul Rahma; Saharuddin Saharuddin; Dirham Dirham
BIMA Journal (Business, Management, & Accounting Journal) Vol. 7 No. 1 (2026)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.7.1.33-44

Abstract

Purpose: This study aims to analyze the effect of technology-based human capital management on increasing innovation at PT PLN (Persero) UP3 Palopo. Methodology: Using a quantitative approach with a causal design, this study examines the relationship between technology in human capital management and the resulting innovation. Data were obtained through questionnaires and analyzed by simple linear regression method using statistical software. Results: The results showed that technology-based human capital management has a positive and significant impact on innovation in the company. Findings: This finding confirms that the application of technology in the human resource management system can improve work effectiveness and encourage a more innovative environment. Novelty & Originality: The novelty of this study lies in its focus on technology-based human capital management within a regional service unit of a state-owned electricity company in Palopo, a context that has received limited empirical attention in prior research. Its originality emerges from the examination of how digital human resource systems directly influence innovation outcomes in the energy sector, specifically within the Indonesian state-owned enterprise environment. Conclusions: The practical implications of this study include the need for greater investment in human capital management technology as well as improved training programs to create a more adaptive and collaborative work culture in the energy sector. The study concludes that integrating technology into human capital management is a strategic imperative for fostering innovation and organizational competitiveness. Type of Paper: This paper is an empirical research paper.
An Analysis of the Influence of accounting Professional Code of Ethics, Intellectual Intelligence, and Locus of Control on Students’ Ethical Attitudes Yuliniar Ayu Putri Priaditami; Anik Yuliati
BIMA Journal (Business, Management, & Accounting Journal) Vol. 7 No. 1 (2026)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.7.1.45-52

Abstract

ABSTRACT Purpose: This study aims to analyze the influence of professional code of ethics comprehension, intellectual intelligence, and locus of control on the ethical attitudes of accounting students at UPN “Veteran” East Java, Class of 2021. Methodology: A quantitative cross-sectional survey was conducted with 78 students selected via simple random sampling. Data were collected using a five‑point Likert‑scale questionnaire and analyzed with PLS‑SEM in SmartPLS 3.0, including assessments of convergent and discriminant validity, composite reliability, determination coefficient (R²), and hypothesis testing through path coefficients (β), T‑statistics, and p‑values. Results: Findings reveal that ethics comprehension (β = 0.426; T = 3.234; p < 0.05) and locus of control (β = 0.241; T = 2.096; p < 0.05) positively and significantly affect students’ ethical attitudes, whereas intellectual intelligence has no significant effect (β = 0.244; T = 1.821; p > 0.05). Findings: The results underscore that ethical awareness and internal control beliefs are primary drivers of ethical behavior, while cognitive capacity alone is insufficient. Novelty: This study uniquely integrates psychological and cognitive variables within the Indonesian accounting education context. Originality: It contributes a case study focused on 2021 cohort accounting students at UPN “Veteran” East Java.Conclusion: Practical recommendations include strengthening ethics instruction in curricula and implementing programs to enhance students’ locus of control to promote professional integrity. Type of Paper: Research Article
Effect of Rebranding and Product Quality on Consumer Loyalty Through Consumer Satisfaction at Mako Cake and Bakery Kanesha Sepdwita Nefri; Nur Efendi; Hani Damayanti Aprilia
BIMA Journal (Business, Management, & Accounting Journal) Vol. 7 No. 1 (2026)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.7.1.53-66

Abstract

Purpose: This research aims to determine the effect of rebranding and product quality on consumer loyalty mediated by Mako Bakery consumer satisfaction. Methodology: A quantitative approach was used, population in this research were Mako Cake and Bakery consumers in Indonesia. The sampling technique was determined using purposive sampling of 385 respondents obtained from the results of distributing questionnaires. The data analysis using Partial Least Square (PLS) with SmartPLS4. Results: The results show that both rebranding and product quality significantly influence consumer satisfaction. However, consumer loyalty is only directly affected by rebranding and consumer satisfaction, while product quality indirectly influence loyalty through satisfaction. Findings: The research highlights that rebranding play a more significant role in consumer loyalty than product quality, which only indirectly affect loyalty through their impact on consumer satisfaction. Novelty: This research contributes to consumer behavior literature and the role of rebranding and product quality in customer loyalty mediated by satisfaction, particularly focusing on the bakery industry. Originality: This study is original in its focus on the large bakery industry. Conclusion: The research recommends that businesses prioritize effective rebranding and maintain product quality, to ensure a positive shopping experience to enhance consumer loyalty. Type of Paper: Research paper
Effect Of Service Quality And Promotion On Consumer Loyalty Mediated By Consumer Satisfaction Among ShopeePay Users On The Shopee E-Commerce Platform Dimas Archadea Junaedi; Nur Efendi; Diang Adistya
BIMA Journal (Business, Management, & Accounting Journal) Vol. 7 No. 1 (2026)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.7.1.67-82

Abstract

Purpose: This study aims to examine the influence of service quality and promotion on customer loyalty, mediated by customer satisfaction among ShopeePay users on the Shopee e-commerce platform. The background of this research is based on the decline of ShopeePay's ranking as the most recommended digital wallet in 2023. Methodology: This research adopts a quantitative approach using an explanatory research method. The sample consists of 385 active ShopeePay users, collected through an online questionnaire. Data analysis was conducted using SmartPLS software. Results: The results indicate that both service quality and promotion have a positive and significant effect on customer satisfaction, and customer satisfaction positively and significantly affects customer loyalty Findings: These findings suggest that improving service quality and implementing effective promotional strategies can enhance customer satisfaction and loyalty toward ShopeePay. Novelty: This research contributes to marketing by focusing on the quality of service and promotion of ShopeePay users in Indonesia, on Shopee e-commerce. Originality: This research is original and focuses on the use of ShopeePay in Indonesia, particularly in relation to the Shopee e-commerce platform. Conclusion: This study recommends prioritizing effective ShopeeCare and Home Care service quality to ensure consumers experience security and convenience when transacting using ShopeePay. The study also recommends effective promotional strategies to maintain customer satisfaction and loyalty to ShopeePay. Type of Paper: research papers
Influence of Transformational Leadership, Motivation, and Organizational Culture on the Performance of Village Employees in Jepara District Aditya Nova Ramadhan; Much. Imron
BIMA Journal (Business, Management, & Accounting Journal) Vol. 7 No. 1 (2026)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.7.1.83-98

Abstract

Purpose: This study aims to examine the influence of transformational leadership, motivation and organizational culture on the performance of Village employees in Jepara District. Methodology: Theresearch design used is quantitative research. The population in this study is village employees in Jepara sub-district with a total of 82 people. The total population in this study is 82 people. The sampling technique used saturated samples, so that a sample of 82 people was obtained. The primary data needed is collected by survey by distributing a questionnaire using a google form to individuals or individuals. Results: The results of this study show that transformational leadership has a significant positive effect on the performance of village employees in Jepara District, motivation has a significant positive effect on the performance of village employees in Jepara District, organizational culture has a significant positive effect on the performance of village employees in Jepara District. Findings: This study highlights the importance of good transformational leadership, high work motivation, and maintaining an organizational culture conducive to achieving high employee performance.Novelty: This study outlines the interaction between transformational leadership, motivation, and organizational  culture in the context  of employee performance in government organizations. Originality: This study contributes to employee performance regarding the productivity of village employees in Jepara district by overcoming the gap in understanding these variables. Conclusion: Practical thinking is a recommendation for village employees in Jepara sub-district to develop strategies to improve  employee performance in accordance with the expectations and goals of the organization. The population of this study is  village employees in Jepara District. Type of Paper: Quantitative empirical research.
Assessing the Impact of Fixed Asset Intensity and Financial Performance on Tax Avoidance Using a Quantitative Model: Independent Commissioners as Moderators Intan Rahma Sari; Muhammad Fikhram Ali Islami; Endri Purnomo
BIMA Journal (Business, Management, & Accounting Journal) Vol. 7 No. 1 (2026)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.7.1.99-108

Abstract

Purpose: This study aims to examine the effect of fixed asset intensity and financial performance on tax avoidance with independent commissioners as a moderating variable in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Methodology: The research employs a quantitative approach using panel data analysis with the Random Effect Model (REM). The dependent variable is tax avoidance measured by the Effective Tax Rate (ETR), while the independent variables consist of fixed asset intensity and financial performance measured by Return on Assets (ROA). The moderating variable is the proportion of independent commissioners. Results: The results show that (1) financial performance has a significant effect on tax avoidance, (2) fixed asset intensity has no significant effect on tax avoidance, (3) independent commissioners have no direct significant effect on tax avoidance, (4) independent commissioners moderate the relationship between financial performance and tax avoidance, and (5) independent commissioners also moderate the relationship between fixed asset intensity and tax avoidance. Simultaneously, all independent variables and their moderating interactions have a significant effect on tax avoidance. Findings: These findings support agency theory, indicating that the supervisory role of independent commissioners can influence management behavior in managing corporate tax obligations. Novelty & Originality: The novelty of this study lies in the examination of independent commissioners as a moderating variable in the relationship between financial performance and fixed asset intensity on tax avoidance, a moderating role that has been rarely explored in prior research. Its originality emerges from the use of panel data analysis in the consumer non-cyclicals sector during the post-pandemic period. Conclusions: This study provides empirical evidence for accounting and taxation literature and serves as a reference for companies and regulators to enhance governance and tax transparency in Indonesia. Type of Paper: This paper is an empirical research paper.
Role of Strategic Management Accounting In Decent Work And Economic Growth In The Context Of Sustainable Development Goals (SDGs) Delima Ramdani; Ricky Agustian; Yanuar Ramadhan
BIMA Journal (Business, Management, & Accounting Journal) Vol. 7 No. 1 (2026)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.7.1.109-116

Abstract

Purpose: This investigation aims to examine the function of strategic management accounting in supporting the achievement of Sustainable Development Goal (SDG) number 8, which emphasizes economic progress and good jobs. Methodology: This study employs a literature review methodology from various national and international journals to analyze the connection between sustainable development objectives and strategic management accounting procedures. Results: The results of the analysis show that strategic management accounting has an important contribution in creating an economic system that is transparent, accountable, and free from corruption. The strategic function of accounting is not only limited to financial reporting, but contributes to planning, controlling, and evaluating policies that encourage increased labor productivity and community welfare. Findings: Through the integration of financial, social, and environmental information, strategic management accounting can be a tool for policy formulation and decision-making that is in line with the principles of sustainability. Novelty & Originality: The novelty of this study lies in its systematic synthesis of strategic management accounting practices within the framework of SDG 8, an integration that has received limited attention in prior literature. Its originality emerges from the comprehensive examination of how accounting mechanisms can serve as drivers for decent work, competitiveness, and sustainable economic expansion in the Indonesian context. Conclusions: Thus, strategic management accounting serves as a major driver for achieving decent work, increased competitiveness, and sustainable, equitable economic expansi
Evaluation Of The Effectiveness Of Government Food Security Programs From An Islamic Economic Perspective Aas Fransiska; Romi Adetio Setiawan; Anwar Junaidi
BIMA Journal (Business, Management, & Accounting Journal) Vol. 7 No. 1 (2026)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.7.1.117-128

Abstract

Purpose: This study explores the implementation and effectiveness of a food security program in Mekar Sari Village that provides duck and catfish livestock as part of efforts to strengthen local food resilience. The study seeks to fill the research gap concerning how Islamic economic principles can be applied to evaluate and enhance the sustainability of community-based food programs. Methodology: Using a qualitative field research approach, data were collected through interviews, observations, and documentation, and analyzed through the stages of data reduction, presentation, and conclusion drawing. Results: The findings indicate that the program effectively increases household income, food availability, and community self-reliance, while fostering values of solidarity, justice, and cooperation among residents. In addition, the study highlights that the program reflects core Islamic economic principles such as fairness, mutual assistance, and social welfare. Findings: However, improvements are still required in developing a fair profit-sharing system, integrating the program with productive zakat schemes, and enhancing Sharia-based financial literacy to optimize community welfare and ensure long-term program sustainability. Novelty & Originality: The novelty of this study lies in its integration of Islamic economic principles into the evaluation of a community-based food security program, an approach rarely undertaken in prior research. Its originality emerges from the application of Sharia-based values to assess program sustainability and community welfare outcomes in the Indonesian village context. Conclusions: These findings contribute to the growing discourse on Sharia-oriented development models and offer insights for policymakers in designing inclusive and ethically grounded food security initiatives. Type of Paper: This paper is Case study research paper.

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