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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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Optimization of Raw Material Inventory Management and Productivity Analysis in Small-Scale Fish Milling Business: A Case Study of Afif Tenggiri Bengkulu: Raw Material Inventory Management Analysis Indah Purnawan; Rika Dwi Yulihartika ; Herri Fariadi
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.7.1.311-318

Abstract

Purpose: Afif Tenggiri Bengkulu, a fish milling business, faces challenges in raw material inventory management due to irregular frequency and delivery delays, especially during the rainy season. This research analyzes raw material inventory management and productivity at Afif Tenggiri in Bengkulu City. Methodology: Conducted in Kampung Bahari, RT 14 Pulau Baai, from April to May 2025, using direct observation and interviews with the owner. Results: Results show effective inventory management through planning, organizing, mobilizing, and controlling stages. EOQ calculations yield optimal order quantity of 441.31 kg, Safety Stock of 5,331 kg, and reorder point of 10,662 units. Productivity: raw materials 0.4 (moderate), labor 40.92 kg/person/month (moderate), operational cost 6.59787 kg per Rp 1,000,000 (moderate). Findings: The findings indicate that inventory management is well-executed, yet productivity remains at moderate levels across all measured dimensions. Novelty & Originality: The novelty of this study lies in its application of EOQ-based inventory analysis to a small-scale fish milling business in Bengkulu, a context rarely examined in prior research. Conclusions: The study recommends improving supply chain coordination and operational efficiency to enhance overall productivity. Type of Paper: This paper is an case study research paper.
Role of Fintech Adoption In User Quality of Life: A UTAUT-Based Study In Surabaya, Indonesia Adi Kurniawan Yusup; Deanna Rhea Chang
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.7.1.257-272

Abstract

Purpose: This study examines how UTAUT constructs influence FinTech adoption and how this adoption affects Quality of Life (QoL) in Surabaya, Indonesia. The research is driven by the rising use of digital financial services in Indonesia and the need to understand whether this behavior supports or reduces user well-being. Methodology: This research employs a quantitative approach using purposive sampling. Data were collected from 123 FinTech users and analyzed using PLS-SEM. Results: All UTAUT constructs positively influence FinTech adoption, except Effort Expectancy, which is insignificant (p = 0.301). FinTech adoption positively influence user’s QoL (p = 0.000) and mediates Performance Expectancy, Social Influence, and Facilitating Conditions on QoL, but not Effort Expectancy (p = 0.329). Findings: Facilitating Conditions are the strongest predictor of adoption. The weak role of Effort Expectancy presents a different pattern compared to some earlier studies. Novelty:  The study provides evidence on how adoption factors relate to well-being in an Indonesian metropolitan city. Originality: The research reveals a distinct empirical patterns, particularly the dominant role of Facilitating Conditions and the weak influence of Effort Expectancy. Conclusion: FinTech adoption supports better QoL in Surabaya, highlighting the importance of improved infrastructure and user support. Type of Paper: This paper is an empirical research paper.
Effect of Perceived Usefulness And Perceived Ease of Use On The Acceptance of Internal Audit Technology Siryasti Siryasti; Nispa Sari; Indah Pratiwi
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.7.1.243-256

Abstract

Purpose: This research aims to examine the influence of perceived usefulness and perceived ease of use on the acceptance of internal audit technology among university internal auditors in Palopo City, emphasizing the importance of digital tool adoption for improving audit quality and institutional accountability. Methodology: A quantitative approach was employed, utilizing primary data collected through questionnaires distributed to auditors who actively use audit applications or software. Data analysis focused on measuring the impact of the two perceptual variables on technology acceptance. Results: The findings indicate that both perceived usefulness and perceived ease of use have a positive and significant effect on auditors' acceptance of internal audit technology. Findings: Auditors are more inclined to adopt such tools when they recognize clear functional benefits and when the system is user-friendly. Novelty & Originality: This study offers novelty by focusing specifically on technology acceptance among university internal auditors—a professional group seldom examined in prior research. Its originality lies in the integrated assessment of benefit perception and user-friendliness as joint determinants of adoption behavior in the academic audit environment. Conclusions: The study underscores the necessity for universities to optimize system features, simplify interfaces, and enhance training programs to foster greater technology adoption and improve audit effectiveness. Type of Paper: This paper is an empirical research paper.
Influence of Perceived Ease and Usefulness on the Acceptance of AI Features in Mobile Banking: Evidence from Palopo City, Indonesia Winanda Winanda; Antong  Antong; Goso  Goso
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.7.1.273-284

Abstract

Purpose: This study examines the influence of perceived ease of use and perceived usefulness on the acceptance of Artificial Intelligence (AI) features in mobile banking among Generation Z users in Palopo City, Indonesia. The research addresses the growing need to understand user acceptance of AI-driven financial services in regional contexts. Methodology: A quantitative approach was employed using an online survey distributed to 210 mobile banking users selected through purposive sampling. Data were analyzed using multiple linear regression to assess both partial and simultaneous effects of the independent variables on AI feature acceptance. Results: The findings indicate that perceived ease of use and perceived usefulness have significant positive effects on the acceptance of AI features in mobile banking. Perceived usefulness exerts a stronger influence than perceived ease of use. The model explains 60.5% of the variance in AI feature acceptance. Findings: The results confirm the relevance of the Technology Acceptance Model (TAM) in explaining AI adoption in mobile banking. Novelty & Originality: This study offers novelty by focusing on Generation Z users in Palopo City, a regional context rarely examined in prior research on AI-based fintech acceptance. Conclusions: The study provides theoretical support for TAM and offers practical implications for banking institutions to enhance AI feature adoption by improving usability and emphasizing functional benefits. Type of Paper: This paper is an empirical research paper.
Influence of Organisational Culture and Management Support on Digital Transformation: Evidence from PT BNI KC Palopo, Indonesia Mardhayanti Mardhayanti; Indra Kusdarianto; Suparni Sampetan
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.7.1.285-294

Abstract

Purpose: This study examines the influence of organizational culture (X1) and Management support (X2) on Digital Transformation (Y) at PT.BNI KC Palopo. Methodology: A quantitative explanatory survey was conducted involving 40 permanent employees using saturated sampling. Data were collected using five-point likert scale questionnaire and analyzed using multiple linear regression in SPSS. Results: Organizational culture showed no significant effect on digital transformation (β = 0.122, p = 0.367), while management support had a positive and significant effect (β = 0.692, p < 0.001). Together, the variables explained 49.5% of the variance (R² = 0.495). Findings: Management support is the branch level, whereas organizational culture has not yet contributed meaningfully. Novelty: This study highlights the strategic role of managerial commitment in supporting digital transformation within branch-level banking operations. Originality:  The findings offer practical insights for strengthening digital strategies through employee capacity building and the development of an adaptive work culture. Conclusion: Digital transformatio at PT.BNI KC Palopo is mainly driven by management support, while organizational culture remains less influential. Enhancing Iradership and employee readiness is essential to sustain digital progress. Type of Paper: Research Article
Parental Financial Teaching and Youth Financial Literacy: The Role of Family Business Background in Indonesia I Gusti Bagus Yosia Wiryakusuma; Natania Ken Anniko Giamanto; Yemima Chelsea Kyoko Atmadja
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.7.1.295-302

Abstract

Purpose: This research endeavors to examine the differences in parental financial teaching (PFT) and financial literacy (FIL) between individuals with family-business backgrounds and those without in Indonesia. Methodology: Data from 542 respondents, collected via an online questionnaire, were compared using descriptive statistics and independent t-tests. Results: The analysis showed that parental financial teaching (PFT) in family-business is higher; however, financial literacy (FIL) between the two groups is not significantly different. Findings: Research proved that a family-business environment fosters  more intensive financial socialisation. Nevertheless, this does not lead to significant differences in financial literacy. Novelty: This research integrates the financial literacy variable and parents parental pedagogical practices into a single empirical framework that accommodates differences in family backgrounds. Originality: This study's original findings in Indonesia challenge the assumption that greater parental financial teaching in family businesses automatically results in higher financial literacy. Conclusion: This research examines the difference in financial teaching and financial literacy between family-business backgrounds and non-family-business backgrounds. The results show that even though financial teaching is higher in family-business, financial literacy in the two groups is not significantly different. Type of Paper: Research paper.
Industrial Relations In Human Resource Management Study: Human Resource Development Strategy At The Police Education And Training Center Malaahayati
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.7.1.303-310

Abstract

Purpose: This study aims to analyze the role of Industrial Relations within Human Resource Management as a strategic approach to human capital development at the Indonesian National Police Training and Education Institute (Lemdiklat Polri). The research emphasizes collaborative working relationships to enhance police personnel competencies. Methodology: A qualitative approach was applied using literature review and institutional policy analysis, supported by thematic interpretation of industrial relations principles, human resource development, and police education functions. Results: The study indicates that effective more effective human resource development strategies through the implementation of data-based planning, accelerated digitalization, competency-based curriculum updates, and integration of modern technology. Findings: The findings indicate that human resource development at the National Police Education and Training Institute (Lemdiklat Polri) is still hampered by non-data-driven planning, suboptimal system digitalization, training methods that do not focus on competency and performance, and minimal use of AI and automation technology. Novelty: This research introduces an integrative framework linking industrial relations to competency-based development in a police organization. Originality: It offers a unique perspective by positioning human relations synergy as a core driver of HR development in police training institutions. Conclusion: Industrial Relations serve as a strategic foundation for enhancing Lemdiklat’s performance through measurable quality improvement. Type of Paper: This paper is an empirical research paper.
Effect Of Profitability And Price Earning Ratio On The Value Of Manufacturing Companies Listed On The Indonesia Stock Exchange In 2020-2023 Muhamad Aulia Yahya; Nelly Martini
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.7.1.319-326

Abstract

Purpose: This study aims to analyze the effect of profitability and price earning ratio (PER) on the value of manufacturing companies listed on the Indonesia Stock Exchange during the 2020-2023 period. Methodology: The data used in this study was obtained from the annual financial statements of 20 manufacturing companies selected as samples. The analysis method used was multiple regression analysis with company value as dependent variables and profitability, PER, company size, leverage, and sales growth as independent variables. Results: The results show that profitability and PER have a positive and significant influence on the company's value, while the size of the company has a positive effect and leverage has a negative effect on the company's value. Findings: These findings support signaling theory and trade-off theory, and are consistent with some previous research. Novelty & Originality: The novelty of this study lies in its comprehensive examination of multiple financial determinants within a single analytical framework focusing on the manufacturing sector during the post-pandemic recovery period of 2020-2023. Its originality emerges from the integrated application of both signaling theory and trade-off theory to explain firm value in an emerging market setting. Conclusions: The implication of this study is that investors and company managers can consider these factors in making investment decisions and formulate strategies to increase the value of the company. Type of Paper: This paper is an empirical research paper
Green Meaning, Grey Mind: Lost Between Green and Good Windy Eka Saputri
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.7.1.327-340

Abstract

Purpose: This research focuses on exploring the extent to which ignorance, indifference, and responsible avoidance are associated with maladaptive coping mechanisms in green marketing and how these mechanisms affect consumer purchasing behavior towards green products. Considering the fact that consumers are becoming overwhelmed with sustainability messages and information to the point of actually undermining their intention to purchase green products, the relevance of this research becomes more apparent. Methodology: This study employed a theory synthesis to propose a research framework. The sustainability message led to avoidance behaviors; thus, the proposed framework provides an understanding of how mental and emotional strains affect the marketing of green products. Results: The study also highlights the fact that an overload of information, particularly in the context of green and sustainable marketing, serves as a boundary condition that results in the reverse of the desired outcomes. Findings: The research also provides a research model that demonstrates how the three types of avoidance-related behavior disengage consumers, representing an integrated framework. Novelty & Originality: The novelty of this study lies in its integrated examination of three distinct avoidance-related behaviors within a single framework in the context of green marketing, an approach rarely undertaken in prior research. Its originality emerges from the application of theory synthesis to connect maladaptive coping mechanisms with consumer disengagement. Conclusions: Finally, the research reaffirms that to avoid the aforementioned maladaptive behaviors, the target audience of green products should be provided with simplified, relevant, and clear messages. Type of Paper: This paper is an empirical research paper.
Effect Of Compensation, Workload And Organizational Support On Employee Performance At Super Dazzle Yogyakarta: inggris Mahfuddin Mahfuddin; Ignatius Soni Kurniawan; Eko Yulianto Yulianto
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.7.1.341-348

Abstract

Purpose: This study aims to analyze the influence of compensation, workload, and organizational support on employee performance at Super Dazzle Yogyakarta. This research is important considering that employee performance is a major factor in the success of a retail company. Methodology: The approach used is quantitative with associative research. The population in this study were all Super Dazzle Yogyakarta employees, with a sample of 102 respondents determined using saturated sampling techniques. Data were collected through directly distributed questionnaires and analyzed using multiple linear regression. Results: The results showed that compensation and organizational support had a positive and significant effect on employee performance, while workload had a negative and significant effect on employee performance. Findings: These findings indicate that a fair compensation system, adequate organizational support, and appropriate workload management are key factors in improving employee performance. Novelty & Originality: The novelty of this study lies in the simultaneous testing of these three variables in the context of a local retail company, which is still relatively rarely studied. This study is important because it provides empirical evidence on how compensation, workload, and organizational support jointly influence employee performance in a local retail context, offering practical insights for human resource management decision-making in similar service-based organizations. Conclusions: The results show that improved employee performance can be achieved through a balance between providing good compensation, strong organizational support, and proportional workload control to support the achievement of company goals. Type of Paper: This paper is an empirical research paper.

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