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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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Effect Of Organizational Culture And Leadership On Student Association Member Loyalty At The Faculty Of Economics And Business UNSIKA Laela Rahma Adila; Cecep Hermana
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.7.1.447-458

Abstract

Purpose: This research aims to analyze the effect of organizational culture and leadership on member loyalty in the Student Association of the Faculty of Economics and Business, Universitas Singaperbangsa Karawang, considering that member loyalty is essential for organizational sustainability. Methodology: A quantitative research using a survey method on 50 respondents as a sample, and the data was analyzed using multiple linear regression analysis. Results: The findings indicate that organizational culture and leadership have significant partial and simultaneous effects on member loyalty. Findings: Organizational culture and leadership jointly explain 60.7% of the variance in member loyalty. Novelty & Originality: This study highlights the synergy between organizational culture and leadership in shaping loyalty within student organizations. The research specifically examines the context of HIMA in FEB UNSIKA using indicators aligned with student organizational dynamics. Conclusions: A participatory organizational culture and effective leadership significantly enhance member loyalty. Type of Paper: This paper is a research paper.
Effect of Workload and Work Environment on Job Satisfaction of Employees at PT ABC Handika Eka Pratama; Rizal Ramdan Padmakusumah
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.7.1.459-472

Abstract

Purpose: This study aims to examine the effect of workload and work environment on employee job satisfaction at PT ABC. The research is important as increasing workload demands and working conditions may influence employee attitudes and organizational sustainability. Methodology: This research employs a quantitative approach using a survey method. Data were collected from 45 employees using structured questionnaires and analyzed using descriptive statistics and multiple linear regression analysis. Classical assumption tests were conducted to ensure the validity of the regression model. Results: The results indicate that workload and work environment have a positive and significant effect on job satisfaction, both partially and simultaneously. The work environment shows a stronger influence compared to workload. Findings: The findings reveal that workload perceived as manageable and supported by a conducive work environment contributes to higher employee job satisfaction. Novelty & Originality: This study provides empirical evidence that workload can function as a positive determinant of job satisfaction when aligned with employee capacity and supported by a supportive work environment, particularly in the context of a technical service company. Conclusions: The study concludes that an integrated management of workload and work environment is essential to enhance employee job satisfaction and organizational effectiveness. Type of Paper: This paper is a research article.
Analysis of Perceived Quality, Customer Satisfaction, and Customer Experience in Customer Loyalty at the Astra Daihatsu Surabaya workshop Lilik Indayani; Dwi Salsabila Ulfirin; Muhammad Yani
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.7.1.473-490

Abstract

Purpose: This study aims to analyze the influence of perceived quality, customer satisfaction, and customer experience on customer loyalty at the Astra Daihatsu Surabaya Workshop. This research is important to identify key factors that can strengthen customer loyalty amid intense competition in the automotive service industry and declining market conditions. Methodology: This research uses a quantitative approach with primary data collected through questionnaires distributed to 100 customers of the Astra Daihatsu Surabaya Workshop using purposive sampling. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS to test validity, reliability, and hypothesis relationships. Results: The results indicate that perceived quality, customer satisfaction, and customer experience have positive and significant effects on customer loyalty. Customer experience shows the strongest influence, followed by perceived quality and customer satisfaction. Findings: The study reveals that customer experience is the most dominant factor in shaping customer loyalty, highlighting the importance of service interactions, comfort, and emotional engagement. Novelty: This research integrates customer experience alongside perceived quality and customer satisfaction as independent variables influencing customer loyalty in the automotive workshop context. Originality: The study positions customer satisfaction as an independent variable and applies the Theory of Planned Behavior to explain customer loyalty behavior. Conclusion: Improving service quality, enhancing customer experience, and maintaining customer satisfaction are crucial strategies for strengthening customer loyalty. Type of Paper: Empirical research article.
Innovation and Intrinsic Motivation of Generation Z in the Coffee Shop Industry: A Study in Sidoarjo Rizki Aria Putra; Rifdah Abadiyah; Vera Firdaus Firdaus
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.7.1.491-506

Abstract

Purpose: This study examines the influence of the work environment, employee innovation, and intrinsic motivation on employee performance in coffee shops located in the Sidoarjo DPR Plot Area. Methodology: A quantitative research design was employed using a survey method with a sample of 96 respondents, determined through cluster sampling. Data were collected using a Likert-scale questionnaire and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). Results: The results indicate that the work environment (β = 0.226; p = 0.003), employee innovation (β = 0.300; p < 0.001), and intrinsic motivation (β = 0.314; p = 0.048) have a positive and significant effect on employee performance. The coefficient of determination shows that the model explains 79.4% of the variance in employee performance (R² = 0.794). Findings: These findings highlight the importance of creating a supportive work environment, fostering innovation, and strengthening intrinsic motivation to enhance employee performance in the coffee shop industry. Novelty & Originality: This study contributes to the human resource management literature by providing empirical evidence from the creative culinary sector at the regional level. Conclusions: The study concludes that integrated efforts to improve work environment, innovation, and motivation are essential for optimizing employee performance. Type of Paper: This paper is an empirical research paper.
Celebrity Endorsement, Viral Marketing, And Halal Labelling Effect On Gen Z Skincare Camille Beauty Purchasing Decisions Aulia Vivi Firdasari; Rizky Eka Febriansah; Alshaf Pebrianggara
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.7.1.507-522

Abstract

Purpose: This study aims to analyze the influence of celebrity endorsements, viral marketing, and halal labels on Gen Z consumers' purchasing decisions regarding Camille Beauty Skincare. Methodology: A descriptive quantitative research design was used, utilizing a purposive sampling technique with 100 respondents. Data were analyzed using SmartPLS software, including Outer Model Test analysis, Cronbach's Alpha, Average Variance Extracted (AVE), Composite Reliability, R², and path coefficient estimates. Results: The study shows that celebrity endorsement has a negative effect on purchasing decisions (T= 0.257 p = 0.797), Viral Marketing shows a positive effect on purchasing decisions (T= 6.903, p = 0.000) and Halal Labeling has a negative effect on purchasing decisions (T = 1.637 p = 0.102). Findings: This study highlights that viral marketing plays an important role in increasing purchase decisions, while celebrity endorsement and halal labeling have a negative impact on purchase decisions, with no significant direct influence on purchase decisions. Novelty: This research provides new empirical insights into the interaction between celebrity endorsement, viral marketing, and halal labeling on purchasing decisions. Originality: This study is original because of its focus on the role of purchasing decisions in the context of celebrity endorsement, viral marketing, and halal labeling. Conclusion: Celebrity endorsements, viral marketing, and halal labels are key to understanding customer purchasing decisions. Paper Type: Research Article.
Influence of Profitability and Solvency Ratios on Price-to-Book Value of Banking Companies Listed in the LQ45 Index (2020–2024) Dean Rezaldi Agustianto; Rina Maria Hendriyani
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.7.1.523-528

Abstract

Purpose: This research investigates the impact of Profitability, measured by Return on Assets (ROA), and Solvency, measured by Debt to Equity Ratio (DER), on the Price to Book Value (PBV) of banking firms within the LQ45 index. The study seeks to evaluate how these core financial indicators shaped market valuations during the post-pandemic recovery period spanning 2020 to 2024. Methodology: Utilising a quantitative framework, the study applies multiple linear regression to analyse financial data from the specified period. The analysis focuses on both simultaneous and partial effects of the independent variables on market value, ensuring the statistical integrity of the findings through standard diagnostic procedures. Results: The F-test shows that ROA and DER collectively affect PBV. However, the t-test reveals that DER has a significant negative effect, while ROA has no significant effect on PBV. The Adjusted R-Square is 0.435. Findings:  Findings from the F-test indicate that ROA and DER collectively influence PBV. However, individual t-tests demonstrate a significant negative correlation between DER and PBV, while ROA appears to have no substantial effect during this period. The model achieves an Adjusted R-Square of 0.435. Novelty: The results suggest that 43.5% of the variation in PBV can be explained by the selected variables. Notably, the data implies that during this recovery phase, investors in the banking sector prioritised debt levels and solvency over immediate profitability as a benchmark for market valuation. Originality: This study contributes to the literature by examining the specific economic transition between 2020 and 2024. It highlights how market dynamics in the high-cap banking sector shifted in response to the unique financial pressures of the post-pandemic era. Conclusion: olvency emerges as a primary determinant of market value for LQ45 banks, whereas the influence of profitability remained limited. These insights suggest that in volatile recovery markets, investors tend to scrutinise debt management more closely than traditional earnings metrics when evaluating banking stocks. Type of Paper: This paper is an empirical research paper.
Effect of Self-Efficacy, Work Discipline, Job Satisfaction, and Employee Engagement on Employee Performance Putri Anggi Irawan; Akhmad Darmawan; Purnadi Purnadi; Restu Frida Utami
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.7.1.1065-1074

Abstract

Purpose: This study aims to examine the effects of work discipline, self-efficacy, job satisfaction, and employee engagement on employee performance in a manufacturing company. This research is important to understand how both psychological and behavioral factors influence performance in high-pressure and routine industrial environments. Methodology: The study employs a quantitative approach using a survey method. Data were collected through questionnaires distributed to 100 employees of PT Royal Korindah, Purbalingga. The data were analyzed using multiple linear regression with the assistance of SPSS software. Results: The findings show that work discipline, self-efficacy, job satisfaction, and employee engagement simultaneously have a significant effect on employee performance. Partially, work discipline and employee engagement have a negative and significant effect, while self-efficacy and job satisfaction have a positive and significant effect on employee performance. Findings: The results indicate that excessive discipline and employee engagement may reduce performance, particularly in manufacturing jobs characterized by repetitive tasks and high work pressure. Novelty and Originality: This study provides new insights by revealing the potential negative impact of excessive discipline and engagement on performance in the manufacturing sector, which is rarely discussed in previous studies. Conclusion: Balanced human resource management that considers employees’ psychological conditions is essential to achieve sustainable employee performance. Type of Paper: This paper is an empirical research paper.
Effect of Perceived Ease of Use, Promotion, and Trust on Fashion Product Purchasing Decisions Among Shopee PayLater Users in Sidoarjo sintania fanissa; Alsaf Pebrianggara; Muhammad Yani
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.7.1.529-546

Abstract

Purpose: This study aims to analyze the effect of perceived ease of use, promotion, and trust on fashion product purchasing decisions among Shopee PayLater users in Indonesia. Methodology: A quantitative research design was employed by distributing Likert-scale questionnaires to 140 Shopee PayLater users in the Sidoarjo area, selected through purposive sampling. The collected data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0. Results: The results indicate that perceived ease of use has a positive and significant effect on purchasing decisions (T-statistic = 2.234; p-value = 0.026), promotion also shows a positive and significant effect (T-statistic = 6.398; p-value = 0.000), and trust significantly influences purchasing decisions (T-statistic = 2.640; p-value = 0.009). The R-square value of 0.959 demonstrates that perceived ease of use, promotion, and trust jointly explain 95.9% of the variance in purchasing decisions. Findings: The findings confirm that all three variables—perceived ease of use, promotion, and trust—serve as crucial determinants in shaping consumer purchasing behavior within the Buy Now Pay Later ecosystem, with promotion emerging as the most influential factor. Novelty & Originality: The novelty of this study lies in integrating behavioral and promotional factors within the context of Buy Now Pay Later (BNPL) services in fashion e-commerce, a relatively underexplored area in prior research. Its originality emerges from the empirical examination of these specific drivers in the Indonesian BNPL market, offering fresh insights into consumer decision-making processes in the rapidly growing digital payment landscape. Conclusions: These findings contribute theoretically to consumer behavior literature and practically provide insights for e-commerce platforms and fintech providers in formulating strategies to enhance purchasing decisions. Type of Paper: This paper is an empirical research paper.
Digital Audit as a Solution to Data Security Challenges in the Era of Digital Transformation Mitrah Andira; Andika Rusli; Andi Dahri
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.7.1.547-556

Abstract

Purpose: This study aims to examine the role of digital audits as a solution to data security challenges in the era of digital transformation, with a case study of the Palopo City Communication and Informatics Agency (Kominfo) in 2025. In the context of implementing an Electronic-Based Government System (SPBE), data security is a crucial aspect that demands systematic oversight through digital audits. Methodology: This study uses a qualitative method with a case study approach, involving two key informants from the IT field to gain an in-depth understanding of digital audit implementation, security strategies, and regulatory compliance. Results: The results show that digital audits play a crucial role in ensuring data confidentiality, integrity, and availability through the implementation of firewalls, VPNs, layered authentication systems, structured backups, and the use of technology-based audit tools. In addition to technical aspects, digital audits also strengthen compliance with regulations such as the Personal Data Protection Law (UU PDP) and the National Cyber and Crypto Agency (BSSN) guidelines. Findings: The findings confirm that digital audits serve as a strategic instrument for maintaining data security and enhancing institutional accountability. Novelty & Originality: This study offers novelty by examining digital audit implementation in a local government context in Palopo City, an area rarely explored in prior research. Conclusions: In conclusion, digital audits have proven to be a strategic instrument for maintaining data security and increasing public trust in government digital services, while also serving as an implementation model that can be replicated by other agencies in the era of digital transformation. Type of Paper: This paper is an empirical research paper.
Intervening Role of Customer Satisfaction on QRIS Usage Intensity Muhadjir Anwar; R. Ay. Adellia Meitylda Anwar
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.7.1.557-564

Abstract

Purpose: This study explicitly investiigates the structural impact of Perceived Usefulness (PU) and Perceived Ease of Use (PEOU) on the Usage Intensity of the QRIS feature within the “Blu” digital banking app, with Customer Satisfaction as a mediating variable. Methodology: Using quantitative descriptive approac. Data were collected from 100 purposively sampled Blu users in Indonesia. Analysis was performed via Partial Least Squares-Structural Equation Modeling (PLS-SEM) to rigorously test both direct and indirect path effects. Results: Analytical results confirm that PU and PEOU significantly drive usage intensity. Notably, mediation analysis reveals that Customer Satisfaction serves as a critical intervening mechanism, significantly amplifying the relationship between functional perceptions and sustained usage behavior. Findings: The study identifies satisfaction as the primary psychological bridge ensuring that technical usability translates into long-term user engagement and higher transaction frequency.. Novelty: This study contributes to the digital banking literature by emphasizing post-adoption behavior, particularly usage intensity, within the context of spesific digital banking platform. Originality: This research contributes to the Technology Acceptance Model by shifting focus from adoption to post-adoption within the Indonesian digital—only banking sector—a context currently underrpresented in fintech literature. Conclusion: Findings suggest digital banks must optimize both system functionality and user experience (UX) to foster the satisfaction necessary for continuous usage intensity. Type of Paper: This paper is an empirical research paper.

Page 28 of 34 | Total Record : 333

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