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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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Digital Transformation Moderates Liquidity and Operational Efficiency Effects on Banking Stock Performance in Indonesia Rendi Syahlendra; Idham Lakoni; Melvi Yansi
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.7.1.907-918

Abstract

Purpose: This study examines the moderating role of digital transformation on the effect of liquidity and operational efficiency on bank stock performance. Methodology: A quantitative approach using panel data regression (Random Effect Model) and Moderated Regression Analysis was applied to 110 observations from 22 conventional banks listed on the Indonesia Stock Exchange (2020–2024). Results: Liquidity negatively and significantly affects stock performance, whereas operational efficiency has an insignificant negative effect. Digital transformation significantly amplifies liquidity's negative impact but does not moderate operational efficiency. Findings: Investors tolerate short-term operational inefficiencies as necessary digital investments but penalize forced digital expansion during tight liquidity due to heightened fundamental risks. Originality/Novelty: By integrating Signaling Theory, this research introduces digital transformation as a moderator to resolve empirical inconsistencies, demonstrating that market appreciation of a bank's digital capabilities relies heavily on its fundamental liquidity. Conclusion: Massive digital investments alongside high loan-to-deposit ratios create a market-penalized double burden. Banks must balance technological expansion with liquidity stability. Type of Paper: Research Article.
Influence of Murabahah and Musyarakah Financing on the Financial Performance of Palopo MSMEs Nurhikma Nurhikma; Junaidi Junaidi; Sultan 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.7.1.919-930

Abstract

Purpose: This study aims to analyze the effect of murabahah and musyarakah financing on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Palopo City. Methodology: The research employs a quantitative approach using a survey method by distributing questionnaires to 130 respondents selected through purposive sampling. Data were analyzed using validity and reliability tests, classical assumption tests, and multiple linear regression with SPSS software. Results: The results show that both murabahah and musyarakah financing have a positive and significant effect on MSMEs' financial performance, both partially and simultaneously. Findings: The main findings indicate that musyarakah financing has a more dominant influence compared to murabahah, as its profit-sharing mechanism enhances business efficiency, productivity, and financial stability. Novelty & Originality: The novelty of this study lies in its specific focus on evaluating the effectiveness of two Islamic financing contracts in improving MSMEs' financial performance within a local context, which remains limited in prior research. The originality is strengthened by the integration of empirical analysis based on primary data and the simultaneous testing of both contracts within a single analytical model. Conclusions: In conclusion, optimizing murabahah and musyarakah financing is an effective strategy to improve MSMEs' financial performance, although other external factors also contribute to performance outcomes. Type of Paper: This paper is an empirical research paper.
Effect of Trust, Risk Perception and Perception Usability on User Satisfaction of Mobile Banking In Palopo City Mernik Ennhyy; Rahmad Solling Hamid; Muhammad Ikbal
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.7.1.1011-1020

Abstract

Purpose :Research is to analyze the influence of trust, perceived risk, and perceived usefulness on mobile user satisfaction. banking ( BRImo ) in Palopo City. Methodology : used in this study is a quantitative approach with a survey method, where data was collected by distributing questionnaires to 160 respondents using a purposive sampling technique, then analyzed using the Partial Sample method. Least Squares-Structural Equation Modeling (PLS-SEM) with the help of SmartPLS . Results: This study show that trust and perceived usefulness have a positive and significant influence on user satisfaction, while perceived risk has a negative and significant influence on user satisfaction, with a coefficient of determination of 0.732. Findings of this study confirm that increasing trust and the benefits of using the application can increase user satisfaction, while high perceived risk can decrease satisfaction. Novelty This study lies in the combination of three main variables in one analysis model in the context of BRImo users in Palopo City with the PLS-SEM approach. Originality : This study is demonstrated through its focus on specific research objects and locations and providing the latest empirical evidence related to mobile user behavior. banking in the area. Conclusion : This study is that mobile user satisfaction Banking is significantly influenced by trust, perceived risk, and perceived usefulness, so banks need to improve security, reduce risk, and strengthen the benefits of services. This research paper : a quantitative empirical research.
Influence of Price, Promotion, and Service Quality On Consumer Purchasing Decisions at Geprek Sa’i Chicken Mukhamad Masykur Hadi; Mochamad Rizal Yulianto; Satrio Sudarso
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.7.1.1011-1020

Abstract

Purpose: This study aims to examine the influence of price, promotion, and service quality on consumer purchasing decisions at Ayam Geprek Sa'i. Methodology: The research used a quantitative method with a descriptive approach. The sample consisted of 100 respondents who were consumers of Ayam Geprek Sa'i and had made purchases more than once. The sampling technique used was purposive sampling, and data were collected through a questionnaire measured using a Likert scale. Data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with the help of SmartPLS software. Results:  The results showed that price and promotion had a positive and significant effect on consumer purchasing decisions. Price was the most dominant variable influencing purchasing decisions, while promotion had a smaller but still significant effect. Meanwhile, service quality did not have a significant effect on purchasing decisions. The R-square value of 0.539 indicates that price, promotion, and service quality explain 53.9% of purchasing decisions, while the remaining percentage is influenced by other variables not included in this study. Findings: The findings of this study indicate that price and promotion have a positive and significant effect on consumer purchasing decisions at Ayam Geprek Sa’i. Price was found to be the most dominant factor influencing purchasing decisions, while promotion also contributed significantly with a smaller effect size. In contrast, service quality did not show a significant effect on purchasing decisions. Additionally, the model explained 53.9% of the variance in purchasing decisions, indicating that other factors outside the study also influence consumer behavior. Novelty: The novelty of this study lies in examining the influence of price, promotion, and service quality simultaneously on purchasing decisions at Ayam Geprek Sa’i, with findings showing that price is the most dominant factor while service quality has no significant effect. Originality: The originality of this study lies in analyzing purchasing decisions at Ayam Geprek Sa’i by examining the combined effect of price, promotion, and service quality, with findings that identify price as the dominant factor and service quality as non-significant. Conclusion: In conclusion, price and promotion have a positive and significant effect on purchasing decisions at Ayam Geprek Sa’i, while service quality has no significant effect. Price was identified as the most dominant factor influencing consumer purchasing decisions. Type of paper: Quantitative research article.
Financial Performance Policies During Recovery Period: A Case Study of Bank BJB, a Public Regional Development Bank in Indonesia Company Phelia Irma Indriani Badrudin; Syifa Rachmania Komara
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.7.1.1001-1010

Abstract

Purpose: This study aims to analyse Bank BJB's financial performance using operating cash flow ratios: OCF/CL, OCF/TD, and OCF/NP. Methodology: A descriptive quantitative approach was applied using secondary data from Bank BJB's audited annual reports for 2019-2023, covering the pre-pandemic, pandemic, and recovery phases. The data were analysed using operating cash flow ratio analysis, with a benchmark value of 1, to assess liquidity pressure, debt dependency, and earnings quality. Results: The results show unstable cash-based financial resilience, with average OCF/CL, OCF/TD, and OCF/NP ratios of -0.011, -0.009, and -0.513, respectively. These findings indicate that operating cash flow was insufficient to support current liabilities, total liabilities, and net profit. Although 2021 recorded the strongest performance, the sharp decline in 2022 confirms that profitability was not always aligned with actual cash generation. Findings: The findings highlight the importance of cash-flow-based control and the need to align credit expansion with operating cash flow capacity. Novelty & Originality: This study offers novelty by analysing operating cash flow ratios across pre-pandemic, pandemic, and recovery phases for Bank BJB, a context rarely explored in prior research on Indonesian regional banks. Conclusions: Bank BJB needs to strengthen cash-flow-based control by aligning credit expansion with operating cash flow capacity, maintaining third-party fund stability, and ensuring that digital transformation improves cost efficiency and sustainable cash generation. Type of Paper: This paper is an empirical research paper.
Effectiveness of Job Training Programs In Improving The Competence Of Trainees at The Technical Implementation Unit of The Karawang Regency Manpower and Transmigration Office Suci Aisyah Febriyanti; Suroso Suroso; Dwi Epty Hidayaty
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.7.1.877-886

Abstract

Purpose: This study aims to determine the effectiveness of the job training program at the Karawang Manpower and Transmigration Office’s Vocational Training Center (BLK), specifically whether the program is effective in improving the competencies of trainees, as well as to identify the factors that support and hinder the implementation of the job training program. Methodology: The method used in this study is descriptive qualitative research with an evaluative case study approach. Data were collected through observation and documentation techniques, then analyzed using the Miles and Huberman (1994) model, which includes data reduction, data presentation, and drawing conclusions. Results: The findings of this study indicate that the vocational training program implemented by the Technical Implementation Unit of the Karawang Manpower Office’s Vocational Training Center (UPTD BLK) has been effective; however, there are still several aspects that require further evaluation, including upgrading training equipment to be more advanced similar to that used by companies, issuing BNSP certificates to trainees, and monitoring alumni who have secured employment. Findings: Based on interviews with training participants, the vocational training program organized by the Karawang Manpower Office’s Vocational Training Center (BLK Disnaker) has proven effective in enhancing participants’ competencies. However, there are still challenges, such as outdated training equipment therefore, the BLK Disnaker needs to update its training equipment to support the further development of the training process. Novelty: This study examines all aspects of effectiveness regarding learning materials, the learning process, training program outcomes, and the supporting and inhibiting factors of the training process. Originality: This study not only focuses on vocational training programs but also addresses training programs in general, the outcomes experienced by participants, and the supporting and inhibiting factors of training programs. Conclusion: Vocational training programs that utilize learning materials and systems for vocational training, in line with the Ministry of Manpower’s Training Program and supported by professional trainers in their respective fields as well as tools aligned with the foundational practices of each vocational field, are effective in enhancing trainees’ competencies. Type of Paper : Qualitative research article
Level of Knowledge and Attitude of Dried Fish Traders Toward Their Interest in Utilizing Digital Markets Along the Coast of Malabero Village, Bengkulu City Hayyu Ghani Hamid Hamid; Herri Fariadi; Rika Dwi Yulihartika
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.7.1.949-954

Abstract

Purpose: This study aims to examine the level of knowledge and attitudes of dried fish traders and analyse their influence on the interest in utilising digital markets along the coastal area of Malabero Village, Bengkulu City. Methodology: A quantitative descriptive approach was employed using a census method, involving all 13 dried fish traders as respondents. Data were collected through observation, interviews, and questionnaires using a four-point Likert scale and analysed using multiple linear regression with SPSS. Results: The results indicate that traders’ interest in utilising digital markets is categorised as high. Knowledge (t = 5.411; p < 0.05) and attitude (t = 3.538; p < 0.05) have positive and significant effects on interest. Simultaneously, both variables significantly influence interest (F = 34.997; p < 0.05). The coefficient of determination (R² = 0.875) shows that 87.5% of the variation in interest is explained by knowledge and attitude. Findings: Knowledge is identified as the most dominant factor influencing traders’ interest in utilising digital markets. Novelty: This study highlights digital literacy among small-scale coastal traders, a group that remains underexplored in digital market adoption studies. Originality: The research provides empirical evidence from a limited coastal trading community using a census approach. Conclusion: Knowledge and attitude significantly influence traders’ interest; however, the small sample size (n = 13) limits generalisation. Enhancing digital literacy through training and support is essential. Type of Paper: Research Article  
Effect of Person-Job Fit And Training On Employee Performance With Job Satisfaction as A Mediating  at BSI KC. Palopo Sarmila Ramadhani soloweno; Salju Salju; 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.7.1.931-948

Abstract

Purpose: This study aims to examine the direct effects of Person-Job Fit and Training on Employee Performance, their effects on Job Satisfaction, and to assess the mediating role of Job Satisfaction in the relationships among these variables. Methodology: This research employs an explanatory quantitative approach with a cross-sectional design. The study was conducted at BSI KC Palopo. The population consists of all permanent employees, totaling 31 individuals, who were selected as the sample using a census technique. Data were collected using a questionnaire. The data analysis technique applied is Structural Equation Modeling based on Partial Least Squares (SEM-PLS). Result: The results show that Person-Job Fit has a positive and significant effect on Employee Performance, while Training does not have a direct effect on Employee Performance. Person-Job Fit also does not have a significant effect on Job Satisfaction, whereas Training has a positive and significant effect on Job Satisfaction. Job Satisfaction has a positive and significant effect on Employee Performance. Findings: Job Satisfaction does not mediate the relationship between Person-Job Fit and Employee Performance, but it significantly mediates the effect of Training on Employee Performance. Novelty: These findings provide empirical insights for the management of BSI KC Palopo in formulating recruitment, placement, and sustainable human resource development policies. Originality: This study integrates Person-Job Fit and training into a single model, with job satisfaction as a mediating variable, in the context of post merger at BSI KC Palopo.  Research gap: The research gap addressed in this study lies in the limited quantitative integration of Person-Job Fit and training models, as well as the scarcity of studies in Islamic banking in the post-merger context. In conclusion, employee performance improvement is achieved through two pathways: first, Person-Job Fit directly enhances performance through capability without influencing satisfaction; second, Training improves performance indirectly through Job Satisfaction as a full mediator. Type  of paper: Empirical Reasearch paper.
Role of Entrepreneurship Orientation And Social Media Adoption of Marketing Capability In Improving The Business Performance Of Palopo City MSMEs Nurhidayah Nurhidayah; Rahmad Solling Hamid; I Ketut Patra
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.7.1.1047-1064

Abstract

Purpose: This study aims to analyze the influence of entrepreneurial orientation and social media marketing adoption on the business performance of micro, small, and medium enterprises in Palopo City. Methodology: This study uses a quantitative approach by taking samples from business actors who are the object of the research. The data analysis techniques used include validity tests, reliability tests, classical assumption tests, and multiple linear analysis. Results: The results show that entrepreneurial orientation and social media adoption together have a significant impact on business performance. Each variable also has a positive and significant influence on improving business performance. Findings: The findings confirm that both entrepreneurial orientation and social media marketing are key drivers of MSME performance in the local context. Novelty & Originality: This study offers novelty by examining the combined effect of entrepreneurial orientation and social media adoption on MSME performance in Palopo City, a regional context rarely explored in prior research. Conclusions: The implications of this study provide an empirical basis that strengthening entrepreneurial attitudes and abilities as well as capacity building in utilizing social media strategically is an important element in increasing business competitiveness and sustainability in the digital era. Type of Paper: This paper is an empirical research paper.
Effect of Artificial Intelligence Implementation and Product Innovation on Digital Marketing Strategy Effectiveness in Palopo City's Micro, Small, and Medium Enterprises Ananda Ananda; Suhardi M Anwar; Muhammad Aqsa
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.7.1.955-964

Abstract

Purpose: This study aims to analyze the effect of artificial intelligence and product innovation on the effectiveness of digital marketing strategies among MSMEs in Palopo City. Methodology: A quantitative approach with a causal explanatory design was employed. The population consisted of MSMEs actively engaged in digital marketing. Using purposive sampling and the MoE formula, a sample of 96 respondents was obtained. Data were collected through questionnaires and analyzed statistically using SmartPLS 3. Results: The results show that artificial intelligence and product innovation directly have a positive and significant effect on the effectiveness of digital marketing strategies, both partially and simultaneously. Findings: The findings confirm that AI adoption and product innovation are key drivers of digital marketing effectiveness in the local MSME context. Novelty & Originality: This study offers novelty by examining AI and product innovation in the context of MSMEs in Palopo City, a region rarely explored in prior research on digital marketing. Conclusions: The results imply that the use of AI and product innovation can increase the effectiveness of digital marketing strategies for MSME products in Palopo City. Type of Paper: This paper is an empirical research paper.

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