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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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Impact of Accounting Process Digitalization on the Efficiency of Regional Financial Reporting Ceci Rampe; Rahmawati Rahmawati; Antong Antong
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.7.1.1085-1094

Abstract

Purpose: This study aims to analyze the influence of digital record-keeping, digital reporting, and system integration on the efficiency of financial statements in BPKAD Palopo City. Methodology: The method used is quantitative with a survey approach using questionnaires. The data were analyzed using multiple linear regression. Results: The results of the study show that digital recording and digital reporting have a positive and significant effect on the efficiency of financial statements. However, system integration did not show a significant impact. Findings: The findings recommend digital system optimization as well as training for employees to improve the efficiency of regional financial reporting. Novelty & Originality: The novelty of this study lies in its focus on the simultaneous examination of digital recording, reporting, and system integration in a local government financial agency in Palopo City, a context rarely explored in prior research. Its originality emerges from the empirical testing of these variables within the public sector accounting environment. Conclusions: The implications of this study show that the success of accounting digitization is highly dependent on the readiness of the infrastructure and the competence of the human resources that operate the digital system. Type of Paper: This paper is an empirical research paper.
Influence of Entrepreneurial Self-Efficacy on Entrepreneurial Continuance Intention through Opportunity Recognition and Fear of Failure among Generation Z Student Entrepreneurs in Surabaya Sherly Evelyn Winoto; Metta Padmalia
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.7.1.575-588

Abstract

Purpose: This study investigates the influence of Entrepreneurial Self-Efficacy (ESE) on Entrepreneurial Continuance Intention (ECI) among Generation Z student entrepreneurs in Surabaya, with Opportunity Recognition (OR) and Fear of Failure (FOF) serving as mediating variables. Methodology: A quantitative research design was employed using a survey method. Data were collected from Generation Z student entrepreneurs aged 17–28 years who actively run businesses in Surabaya. The data were analyzed using SmartPLS to test direct and indirect relationships among variables. Results: The findings indicate that Entrepreneurial Self-Efficacy has a positive and significant effect on Entrepreneurial Continuance Intention and Opportunity Recognition, while negatively affecting Fear of Failure. Opportunity Recognition positively influences Entrepreneurial Continuance Intention, whereas Fear of Failure has a negative effect. Both mediating variables partially mediate the relationship between Entrepreneurial Self-Efficacy and Entrepreneurial Continuance Intention. Findings: Entrepreneurial Self-Efficacy strengthens opportunity recognition and reduces psychological barriers that hinder entrepreneurial continuity among student entrepreneurs. Novelty: This study integrates enabling and inhibiting psychological mechanisms within a single mediation model, providing empirical evidence from Generation Z student entrepreneurs in Surabaya. Originality: The study provides empirical evidence focusing on Generation Z student entrepreneurs in Surabaya, a context rarely examined in continuance entrepreneurship research. Conclusion: Enhancing self-efficacy and opportunity recognition, while managing the fear of failure, is crucial to supporting student entrepreneurial sustainability. Type of Paper: Quantitative Research Paper.
Governance and Challenges in the Management of Zakat, Infaq, and Sadaqah: A Case Study of Bengkulu Provincial BAZNAS Hendri Hendri; Taufik Romadon
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.7.1.589-594

Abstract

Purpose: This study aims to examine the management of zakat, infaq, and sadaqah (ZIS) at Bengkulu Provincial BAZNAS and to analyze its role as an Islamic social finance instrument in supporting regional economic growth and improving mustahik welfare. Specifically, the research evaluates ZIS management effectiveness, fundraising strategies, human resource development, and internal and external challenges in optimizing productive and sustainable utilization of ZIS. Methodology: A descriptive qualitative approach was adopted, involving in-depth interviews, direct observation, and documentation review with BAZNAS management, amil, mustahik, and internal supervisors. Data were analyzed using the Miles and Huberman interactive model, with validity ensured through source and methodological triangulation. Findings: ZIS management at Bengkulu Provincial BAZNAS adheres to Islamic principles, legal regulations, and SOPs. Digital systems, especially SIMBA, have improved transparency, accountability, and efficiency. Zakat collection is influenced by muzaki awareness, socialization efforts, and local government support. Productive ZIS programs, particularly MSME empowerment, enhance mustahik income and economic resilience, though challenges remain in human resources, digital infrastructure, zakat literacy, and direct distribution practices. Originality: This study contributes a concise model for effective and transparent ZIS management, highlighting how transforming consumptive zakat into productive programs supports sustainable regional economic development. It also strengthens understanding of the role of zakat institutions in promoting financial inclusion, poverty alleviation, and equitable welfare distribution within the Bengkulu context. Conclusions: The study concludes that ZIS management at Bengkulu Provincial BAZNAS has demonstrated significant progress through digitalization and productive program initiatives, yet continued efforts in human resource capacity building, infrastructure development, and public literacy are essential to fully realize its potential as a driver of regional economic growth and mustahik welfare. Type of Paper: This paper is an empirical research paper.
Work Motivation And Group Mentality As Drivers Of Employee Performance Behavior: Evidence From Manufacturing Companies Arif Hidayat; Dini Aprianti; Aliy Rasyid
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.7.1.595-604

Abstract

Purpose: This study analyses the effect of work motivation and herd mentality on employee performance at PT X, a manufacturing company experiencing issues related to absenteeism, declining productivity, and imitative work behaviour during 2022–2024. Methodology: The population consisted of 90 operational staff employees. Using the Slovin formula with a 5% margin of error, a sample size of 74 respondents was determined. A saturated sampling technique was applied, meaning that all employees meeting the research criteria were included as respondents to ensure representativeness. Results: Work motivation and herd mentality have a positive and significant partial and simultaneous effect on employee performance. Findings: Herd mentality is confirmed as an important behavioural factor influencing performance in team-based manufacturing environments. Novelty & Originality: This research extends existing performance literature by incorporating herd mentality as a social–behavioural construct alongside work motivation in a manufacturing context. Empirical evidence from PT X contributes to organisational behaviour research by highlighting the interaction between individual motivational factors and collective behavioural dynamics. Conclusions: Employee performance improvement requires both motivational strategies and effective management of group behavioural patterns. Type of Paper: This paper is a research article.
Influence of Celebrity Endorsement, Price Perception, and Product Quality on Purchase Decision of Ventela Products Tiara Khurnia Illahi; Misti Hariasih; Dewi Komala Sari
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.7.1.605-620

Abstract

Purpose: This study aims to analyze the influence of celebrity endorsement, price perception, and product quality on purchasing decisions of Ventela brand shoes. Methodology: This research employs a quantitative approach using a survey method. The population consists of consumers who have purchased and used Ventela products. A non-probability sampling technique with a purposive sampling approach was applied, involving 100 respondents. Data were collected through a Google Form–based questionnaire using a Likert scale and analyzed using Smart PLS software. Results: The results indicate that celebrity endorsement, price perception, and product quality have a positive and significant effect on purchasing decisions. Findings: Among the examined variables, product quality has the most dominant influence on consumers’ purchasing decisions. Novelty: This study integrates celebrity endorsement, price perception, and product quality simultaneously to explain purchasing decisions in the context of local footwear brands. Originality: The research provides empirical evidence on consumer purchasing behavior toward Ventela shoes using a PLS-based quantitative approach. Conclusion: Celebrity endorsement, price perception, and product quality significantly influence purchasing decisions, with product quality being the strongest determinant. Type of Paper: Research Article
Promotion Strategy and Customer Satisfaction on Student Enrollment Rate: Mediating Role of Value Co-Creation at an Islamic Boarding School Indonesia Abdul Azis; Yudha Budi Abadi; Zulkifli Sultan
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.7.1.605-632

Abstract

Purpose: This study aims to analyze the effect of promotion strategy and customer satisfaction on student enrollment rates, with value co-creation as a mediating variable, in the context of Islamic boarding schools (pesantren) in Indonesia. This research is motivated by the phenomenon of stagnation in new student growth occurring in several pesantren despite continuous promotional efforts. The Service-Dominant Logic (SDL) approach is employed to explain the role of interaction and collaboration between educational institutions and parents in the process of educational value creation. Methodology: This study employs a quantitative approach with a cross-sectional survey design. Data were collected from parents or guardians of junior and senior high school students at Pesantren Ibnu Salam Nurul Fikri, Serang. A total of 147 samples were obtained, and data were analyzed using Structural Equation Modeling based on Partial Least Squares (PLS-SEM) to examine both direct and indirect relationships among variables. Results: The results show that promotion strategy has no significant direct effect on student enrollment rates. Conversely, customer satisfaction has a positive and significant effect on student enrollment decisions. Value co-creation also proves to have a positive and significant effect on student enrollment rates. Furthermore, value co-creation fully mediates the relationship between promotion strategy and student enrollment rates, and partially mediates the relationship between customer satisfaction and student enrollment rates. Findings: The findings indicate that the simultaneous influence of promotion strategy and customer satisfaction on student enrollment rates becomes stronger when mediated by value co-creation. Novelty & Originality: The novelty of this study lies in the application of Service-Dominant Logic to the context of Islamic education marketing, an area rarely explored in prior research. Its originality emerges from the integration of value co-creation as a mediating mechanism between promotional efforts and enrollment outcomes in the pesantren setting. Conclusions: This study concludes that increasing student enrollment in pesantren cannot rely solely on promotion strategies. Pesantren need to prioritize customer satisfaction and encourage value co-creation processes through active involvement of parents and prospective students. These findings strengthen the relevance of Service-Dominant Logic in the context of Islamic education marketing and provide practical implications for managing pesantren promotion strategies. Type of Paper: This paper is an empirical research paper.
Effect of Learning Climate and Work Overload on Adaptive Performance with Mediation of Employee Engagement among Generation Z Employees in East Java Diva Febriani; Emma Yulianti
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.7.1.633-640

Abstract

Purpose: This study examines the effect of learning climate and work overload on adaptive performance, with employee engagement as a mediating variable among Generation Z employees in East Java. Methodology: A quantitative research design was employed using a survey method. Data were collected through structured questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Results: The results indicate that learning climate has a positive and significant effect on employee engagement, while work overload has a negative and significant effect on employee engagement. Furthermore, employee engagement positively influences adaptive performance and fully mediates the relationship between learning climate and adaptive performance, as well as between work overload and adaptive performance. Findings: These findings highlight the critical role of employee engagement in translating organizational conditions into adaptive work behavior among Generation Z employees. Novelty & Originality: The novelty of this study lies in its focus on Generation Z employees in East Java, a demographic cohort that has received limited empirical attention in adaptive performance research. Its originality emerges from the simultaneous examination of learning climate and work overload as competing organizational forces, with employee engagement serving as the mediating mechanism that explains how these conditions shape adaptive performance outcomes. Conclusions: The study concludes that organizations seeking to enhance adaptive performance among Generation Z workers should prioritize initiatives that foster engagement, such as creating supportive learning environments and managing workload demands effectively. Type of Paper: This paper is an empirical research paper.
Drivers of Employee Engagement among Generation Z: The Role of Servant Leadership, Creative Self-Efficacy, Learning Climate, and Organizational Trust Muhammad Alex Davidson; Emma Yulianti
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.7.1.641-652

Abstract

Purpose: This study examines the effect of servant leadership, creative self-efficacy, learning climate, and organizational trust on employee engagement among Generation Z employees in East Java. Methodology: A quantitative approach was employed using questionnaire data collected from Generation Z employees in various organizations in East Java and analyzed using statistical techniques. Results: The results show that servant leadership, creative self-efficacy, learning climate, and organizational trust have a significant positive effect on employee engagement.  Findings: The findings indicate that for Generation Z employees, engagement is driven less by traditional control mechanisms and more by developmental leadership, psychological safety to express creativity, and a trustworthy organizational environment. Novelty: The novelty of this study lies in its integrated multi-level model that simultaneously examines leadership, individual psychological resources, and organizational context in explaining employee engagement among Indonesian Generation Z workers. Originality: The originality of this research is reflected in its specific focus on Generation Z employees in East Java, a context that has received limited attention in previous studies. Conclusion: Strengthening servant leadership, developing creative self-efficacy, fostering a positive learning climate, and enhancing organizational trust are essential to improve employee engagement. Type of Paper: Empirical Research Paper.
Effect of Training and Career Development on Employee Performance at PT Bank BRI Palopo Branch Muh Yusran; Indra Kusdarianto; Sukri  Sukri
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.7.1.653-664

Abstract

Purpose: This study aims to examine the effect of training and career development on employee performance at the Palopo Branch of PT Bank Rakyat Indonesia. Methodology: A quantitative research design was employed using a survey method, with data collected through structured questionnaires distributed to 80 employees. The data were analysed using descriptive and inferential statistical techniques, including Pearson product moment validity testing and reliability analysis, t-tests, F-tests, and the coefficient of determination, with the assistance of SPSS version 23. Results: The findings indicate that training has a positive and significant effect on employee performance, whereas career development does not have a significant effect. Simultaneously, training and career development have a positive and significant effect on employee performance, with an R² value of 0.156, indicating that the independent variables explain 15.6% of the variation in employee performance. Findings: The findings confirm that training is the dominant driver of performance improvement, while career development initiatives at the branch level show limited effectiveness. Novelty & Originality: This study provides novel empirical evidence on human resource development practices at a regional branch of a state-owned bank in Indonesia, highlighting contextual limitations that reduce the effectiveness of career development programmes at the branch level. Its originality emerges from the focused examination of these specific HR variables within the under-researched context of a regional banking branch. Conclusions: The results suggest that employee performance improvement can be achieved primarily through optimised training programmes, while career development initiatives require strategic evaluation to enhance their impact. Type of Paper: This paper is an empirical research paper.
Effect of Work Stress and Leader-Member Exchange on Adaptive Performance through Innovative Work Behavior of Generation Z Employees in East Java Ni Nyoman Asti Stya Putri; Shinta Setia
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.7.1.665-676

Abstract

Purpose: This study aims to analyze the effect of work stress and leader–member exchange on adaptive performance through the mediating role of innovative work behavior among Generation Z employees, in line with increasing demands for adaptation in a dynamic work environment. Methodology: This study used a quantitative approach through an online questionnaire survey of Generation Z employees in East Java who met the research criteria, resulting in 145 valid responses. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate the measurement model and structural model. Results: The results showed that work stress had a significant negative effect on innovative work behavior and adaptive performance, while leader–member exchange had a significant positive effect on both variables. Innovative work behavior was also found to play a significant mediating role in explaining employee adaptability. Findings: Innovative work behavior emerged as a key behavioral mechanism that translates work stress conditions and leadership relationship quality into individual adaptability. Novelty and Originality: This study provides new empirical evidence on the dynamics of Generation Z employee adaptation by placing innovative work behavior as the main psychological channel connecting work demands and leadership resources with adaptive performance, thereby enriching the understanding of behavioral mechanisms in the context of the young workforce. Conclusion: This study concludes that adaptive performance among Generation Z is not directly shaped by work pressure or leadership, but is significantly guided by individual innovation capacity, affirming the central role of innovative work behavior as the primary mechanism for developing workforce adaptability. Type of Paper: Empirical research article.

Page 29 of 34 | Total Record : 333

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