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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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Tourism Human Resource Competency Development in Supporting Digital Destination Branding in Serang Regency Abdul Muhit; Siti Sofiyah; Yeti Asmawati; Yanto Heryanto; Dian Evariana; Nora Asriani
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.7.1.791-798

Abstract

Purpose: This study aims to analyse the development of tourism human resource competencies in supporting digital destination branding in Serang Regency and to identify factors that influence the effectiveness of digital tourism promotion. Methodology: The study used a qualitative case study approach. Data were collected through interviews, observations, and documentation related to digital tourism promotion. Analysis followed data reduction, data display, and conclusion verification procedures. Results: The study found that Serang Regency possesses significant tourism potential supported by natural, cultural, and religious attractions. However, the effectiveness of digital promotion remains influenced by varying levels of tourism human resource competencies, particularly in digital communication and social media management. Findings: Tourism stakeholders have begun utilising digital platforms for destination promotion, although the level of digital literacy and strategic branding capability remains uneven. Novelty: This study highlights the strategic role of tourism human capital development in strengthening digital destination branding at the regional level. Originality: The research provides a contextual analysis of tourism human resource competency development in supporting digital tourism promotion in Serang Regency. Conclusion: Strengthening tourism human resource competencies through training and collaborative programs is essential for improving digital destination branding and enhancing tourism competitiveness. Type of Paper: Research article.
Beyond Compliance: Integrating Carbon Risk Management for Sustainable Growth in Indonesia Dedi Haryadi; Hengky Leon; Vito Apriyanto; Ricky Ricky
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.7.1.799-806

Abstract

Purpose: This study aims to examine the effect of carbon risk on the sustainable growth rate (SGR) of non-financial companies listed on the Indonesia Stock Exchange during 2021–2024. The research is important as climate-related risks increasingly influence corporate sustainability and long-term performance, particularly in emerging markets. Methodology: The methodology employs a quantitative approach using purposive sampling, resulting in 138 firms (552 firm-year observations). Data were analyzed using regression with Robust Least Squares (RLS) to address heteroscedasticity. Results: The results show that carbon risk has a negative and significant effect on sustainable growth, indicating that higher carbon emissions reduce firms’ growth potential. Additionally, financial performance indicators—ROA, DER, TATO, and firm size—positively influence SGR. Findings: The findings highlight that carbon risk not only affects financial stability but also constrains long-term corporate growth. Novelty: The novelty of this study lies in linking carbon risk directly to sustainable growth rate, a relationship rarely explored in prior literature. Originality: Its originality is reflected in the focus on non-financial firms in Indonesia as a developing country context. Conclusion: In conclusion, effective carbon risk management is crucial for sustaining corporate growth. The study provides implications for policymakers and managers to strengthen environmental strategies and reporting practices. Type of Paper: Research article
Meaning of Teseng Values in Constructing Farmer Accountability: A Phenomenological Study of Bugis Agriculture Humaira Basri; Nispa sari; Sahrir  Sahrir
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.7.1.807-816

Abstract

Purpose: This research arises from the contrast between formal accountability in modern accounting and the local practice of the teseng system within the Bugis community, which is grounded in cultural values. The study aims to understand how the values embedded in teseng are interpreted in constructing farmer accountability. Methodology: A qualitative method with an interpretative phenomenological approach was employed, involving in-depth interviews and observations of farmers engaged in the teseng practice. Results: The findings indicate that accountability is not only constructed through formal mechanisms but also through cultural values such as lempu' (honesty), reso' (hard work), getteng' (steadfastness), and siri' (a sense of honor), which function as social and moral controls. This practice also reflects harmonious social relationships, mutual respect, and solidarity among actors. Findings: Teseng represents a form of culturally embedded accountability that emphasizes community involvement, trust, and moral values as the primary foundation for sustaining agricultural economic relationships. Novelty & Originality: This study offers novelty by integrating local Bugis cultural values into accountability discourse, a perspective rarely explored in conventional accounting research. Conclusions: The study concludes that teseng serves as a culturally grounded accountability model. Type of Paper: This paper is an empirical research paper.
Analysis The Influence Of Inflation Levels and BI Rate On Baznas Zis Collection In 2005 – 2015 Muhammad Zeinny Hasbunallah Sasmita Muhammad Zeinny; Nandu Saprudin Nandu Saprudin; Deti Kirana Deti Kirana; Harun Indra Kusuma Harun Indra Kusuma; Sofyan Sandy Sofyan Sandy; Dita Aulia Dita Aulia
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.7.1.817-828

Abstract

Purpose: This study examines the effect of inflation on the accumulation of Zakat, Infaq, and Sadaqah (ZIS) conducted by the National Zakat Agency (BAZNAS) in Indonesia from 2005 to 2015, including the effect of the BI rate and their simultaneous influence on ZIS collection. Methodology: This investigation uses a quantitative framework using time series data from BAZNAS regarding ZIS receipts and the percentage of inflation over a specified time period. The data analysis method used is Multiple Linear Regression, requiring classical assumption tests including t-tests, F-tests, multicollinearity, heteroscedasticity, and autocorrelation tests. Results: The results show a substantial relationship between inflation and ZIS accumulation, indicating that increasing inflation affects community donations for zakat. Findings: These findings emphasize the need for tactical modifications in the approach to zakat collection during periods of economic volatility. Novelty & Originality: This study provides meaningful knowledge for decision makers and BAZNAS by examining the macroeconomic determinants of ZIS collection during a ten-year period. Conclusions: The study concludes that inflation significantly influences ZIS accumulation, requiring adaptive strategies to ensure sustainable financial resources for the underprivileged. Type of Paper: This paper is an empirical research paper.
Influence of Materialistic Value and Fear of Missing Out (FoMO) on Financial Decisions of Active Instagran and TikTok User Among Students Aulia Mulki; Asriany Asriany; Riyanti Riyanti
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.7.1.829-836

Abstract

Purpose: This study aims to examine the influence of materialistic value and Fear of Missing Out (FoMO) on the financial decision-making of university students who are active Instagram and TikTok users. This study is important for understanding the psychological factors that influence financial behaviour in the digital era. Methodology: This study employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to 100 university students in Palopo City, selected using purposive sampling. The data were analysed using multiple linear regression with SPSS. Results: The findings indicate that materialistic value does not have a significant effect on financial decisions, while FoMO has a positive and significant effect on students’ financial decision-making. Simultaneously, both variables significantly influence financial decisions. These findings suggest that psychological pressure and social comparison driven by social media use contribute to students’ financial behaviour. Novelty: This study integrates materialistic value and FoMO in analysing financial decision-making among students who are active users of social media, particularly Instagram and TikTok.  Conclusion: Students’ financial decisions are influenced more by psychological and social factors than by purely rational considerations. Type of Paper: Research Article.
Influence of Work Discipline, Work Environment, and Work Motivation On Employe Performance at Bank Syariah Indonesia (BSI) Palopo City Hasria Hasria; Samsul  Bachri; Indra  Kusdarianto
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.7.1.837-850

Abstract

Purpose: This research aims to analyze the influence of work discipline, work environment, and work motivation on employee performance at Bank Syariah Indonesia (BSI) Palopo City. Methodology: This study uses a quantitative approach with a survey method. The research population consists of all employees of Bank Syariah Indonesia (BSI) in Palopo City. The sampling technique used was saturated sampling, so the entire population was made respondents, totaling 50 people (n=50). Data analysis was conducted through validity tests, reliability tests, classical assumptions, and multiple linear regression with the help of SPSS version 26. Results: The research results show that work discipline, work environment, and work motivation have a positive and significant effect on employee performance, both partially and simultaneously. Findings: The findings confirm that improving work discipline, work environment, and work motivation is very important in enhancing employee performance. Novelty & Originality: This study offers novelty by examining these three variables in the context of a sharia bank in Palopo City, a regional setting rarely explored in prior research. Conclusions: The study concludes that integrated improvements in discipline, environment, and motivation are essential for optimizing employee performance. Type of Paper: This paper is an empirical research paper.  
Influence Of Green Marketing, Service Quality, And Trust On Customer Loyalty At Indonesian Islamic Banks Aliya Sukirman; Antong  Antong; Manwar  Suhardi
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.7.1.851-862

Abstract

Purpose: This study examines the impact of Green Marketing, Service Quality, and Trust on customer loyalty at Bank Syariah Indonesia (BSI) in the city of Palopo. Methodology: A quantitative method approach was employed with 172 respondents. Data were collected through questionnaires and analyzed using multiple regression techniques. Results: The study's findings indicate that Green Marketing and service quality have a positive and significant impact on loyalty, while Trust is the most dominant variable in determining customer loyalty. Findings: These findings explain that environmental-based marketing strategies, improved service quality, and strengthening customer trust are important aspects that BSI must enhance. Novelty & Originality: This study offers novelty by examining Green Marketing in the context of Islamic banking in Palopo, a regional setting rarely explored in prior research. Conclusions: Simultaneously, these three variables have proven significant in increasing loyalty, so their consistent application can drive customer retention, strengthen the long-term relationship between the bank and its customers, and enhance the competitiveness of Islamic banking in the city of Palopo. Type of Paper: This paper is an empirical research paper.
Influence Of Green Marketing, Product Quality, and Promotion On Consumer Satisfaction at Skincare Stores In BELOPA Sulfitra Sulfitra; Suhardi M. Anwar; Junaidi 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.7.1.863-876

Abstract

Purpose: This study aims to examine the effects of green marketing, product quality, and promotion on consumer satisfaction at a skincare store in Belopa, Luwu Regency, South Sulawesi. Methodology: A quantitative research approach was used through a survey method by distributing questionnaires to consumers with a sample size of (n=30), and the data were analyzed using statistical techniques. Results: The results show that all variables have a significant effect on consumer satisfaction, both simultaneously and partially, with product quality as the most dominant factor. Findings: Consumers place high value on product effectiveness and environmental responsibility, which contribute to their satisfaction. Novelty & Originality: The novelty of this study lies in integrating green marketing with traditional marketing variables in the context of a local skincare business, particularly in Belopa, a region rarely examined in prior research. Conclusions: In conclusion, improving product quality, implementing effective green marketing strategies, and optimizing promotional activities can enhance consumer satisfaction and loyalty. Type of Paper: This paper is an empirical research paper.
Effect of Brand Image, Consumer Attitude, and Price Perception with e-WOM as Mediator towards Customer Purchase Intention of Customized Resin Products Ulwi Bertha Pratiwi Putri; 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.7.1.887-898

Abstract

Purpose: This study examines the influence of brand image, consumer attitude, and price perception on purchase intention, with e-WOM as a mediator in the customized resin product sector. Methodology: Using SmartPLS4 was conducted on 220 respondents interested in purchasing Glow Resin Art products through the Shopee platform. Results: The results indicate that brand image (β = 0.214, p = 0.001), consumer attitude (β = 0.169, p = 0.004), and price perception (β = 0.176, p = 0.006) have positive and significant effects on customer purchase intention. Furthermore, e-WOM significantly mediates the relationships between brand image, consumer attitude, and price perception on purchase intention, as evidenced by all T-statistics exceeding 1.960 and p-values below 0.05. Findings: Positive marketing factors ignite enthusiastic e-WOM, which significantly elevates customer purchase intention. Novelty: This study innovatively examines e-WOM as a crucial mediator between marketing factors and purchase intention. Originality: e-WOM strengthens consumer perceptions and enhances purchase intention. Conclusion: Brand image, consumer attitude, and price perception significantly boost customer purchase intention, both directly and through e-WOM as a mediating factor in the customized resin market. Type of Paper: Quantitative empirical.
Effect of Work-Life Balance and Employee Wellbeing on Generation Z Employee Performance in the Era of Hybrid Working Ruli Haris; Dita Aulia; Muhammad Zeinny Hasbunallah Sasmita; Agus Susanto; Teul Panda Banjal; Femy Novalia; Harun Indra Kusuma; Muhammad Rizki Zul Hisyam; Yakup Hermansyah
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.7.1.899-906

Abstract

Purpose: This study examines the effects of work-life balance and employee wellbeing on the performance of Generation Z employees in the hybrid working era. Methodology: Using a quantitative design, data were gathered from 120 Gen Z employees in Jabodetabek who worked under hybrid arrangements and were analysed using multiple linear regression in SPSS 26. Results: Work-life balance (t = 5.930; p < 0.001) and employee wellbeing (t = 5.721; p < 0.001) each had a significant positive effect on performance, and their simultaneous effect was also significant (F = 62.483; p < 0.001). Findings: The model explained 50.8% of the variance in employee performance (Adjusted R² = 0.508). Novelty & Originality: This study integrates work-life balance and employee wellbeing in one model focused specifically on Gen Z employees in a post-pandemic hybrid setting. Conclusions: Organisations should strengthen hybrid working policies that support balance and wellbeing in order to improve Gen Z employee performance. Type of Paper: This paper is a research article.

Page 31 of 34 | Total Record : 333

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