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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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Influence of Corporate Image, Digital Literacy, and Employee Experience on Employee Loyalty at PT. NSS Palopo Tia Juliawati; Haedar  Haedar; Edi Maszudi
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.7.1.965-978

Abstract

Purpose: This study aims to analyze the influence of corporate image, digital literacy, and employee experience on employee loyalty at PT. NSS Palopo in 2025. Methodology: A quantitative approach was used with PLS-SEM analysis through SmartPLS 4. A total of 55 employees were selected using saturated sampling, and data were collected through a five-point Likert scale questionnaire. Results: Corporate image significantly affects employee loyalty, digital literacy, and employee experience. Employee experience also significantly affects digital literacy and employee loyalty, while digital literacy has no significant effect on employee loyalty. Findings: Employee loyalty is more influenced by employee experience and corporate image than digital literacy, with strong predictive power (R² = 71.1%). Novelty & Originality: This study offers novelty by examining the interplay of corporate image, digital literacy, and employee experience in a regional corporate setting in Palopo, a context rarely explored in prior research. Conclusions: Improving employee experience and corporate image is more effective than focusing only on digital literacy. Type of Paper: This paper is a research article.
Media Exposure as a Moderator of Environmental Performance, Environmental Management System, and Institutional Ownership on Carbon Emission Disclosure Fitri Nur Komariyah; Tantina Haryati
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.7.1.979-990

Abstract

Purpose:. Using media exposure as a moderating influence in publicly traded energy firms in Indonesian Stock Exchange, This study seeks to investigate the impact of environmental performance, environmental management systems, and institutional ownership on carbon emission disclosure Methodology: This research employs a quantitative method, using secondary data from sustainability and yearly reports. The data were combined with moderated regression analysis (MRA) are multiple linear regression. Results: The findings demonstrate that environmental performance and environmental management systems substantially impact carbon emission disclosure, whereas institutional ownership exerts no significant influence. Media exposure amplifies how transparency about carbon emissions is affected by environmental performance, despite its lack of alleviate the impacts of environmental management systems and institutional ownership. Findings: Companies with better environmental performance and environmental management systems tend to disclose carbon emission information more widely. Novelty: This study uses moderating variabel and uses energy sector companies as the research object in examining carbon emission disclosure, which has rarely been investigated in previous studies. Originality: This study offers concrete proof of the connection between environmental factors, governance mechanisms, ownership, and media exposure on carbon emission disclosure.. Conclusion: Environmental performance and management systems promote increased carbon emissions disclosure, however institutional ownership does not affect disclosure practices. Type of Paper : Research Article
Influence of Digital Transformations and Operational Efficiency on the  Perceived Profitability of Citilink Indonesia: Customer Satisfaction as a Mediating Variable Sutarto Wisnu Wardana; MN Nuryasman; Faizul Mubarok
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.7.1.991-1001

Abstract

Purpose: This study aims to examine the influence of digital transformation and operational efficiency on airline profitability, with customer satisfaction as a mediating variable. Methodology: A quantitative approach was employed using data collected from 360 passengers of Citilink Indonesia at Soekarno-Hatta International Airport. Data were analyzed using SEM-PLS with SmartPLS 4.0 software. Results: Digital transformation has a significant positive effect on both customer satisfaction and profitability. Operational efficiency positively influences customer satisfaction and profitability. Customer satisfaction partially mediates both relationships. Findings: Digital transformation and operational efficiency both independently and jointly improve airline profitability through direct effects and via the mediating mechanism of customer satisfaction. Novelty: This study provides an integrated empirical model linking digital transformation, operational efficiency, customer satisfaction, and profitability in the Indonesian low-cost carrier context, a segment underrepresented in international management literature. Originality: The study validates a four-construct model integrating digital transformation, operational efficiency, customer satisfaction, and profitability in Indonesian aviation, identifying partial mediation mechanisms not previously specified in the literature. Conclusion: Digital transformation and operational efficiency significantly improve airline profitability both directly and indirectly through customer satisfaction. Airlines should align digital innovation and operational excellence with customer-centric strategies to achieve sustainable competitive advantage. Type of Paper: Research Article.
Integration of Location Quotient, Shift Share, and Klassen Typology for Leading Sector Identification and Regional Economic Strategy in Bengkulu Ledia Sesita; Ketut Sukiyono; Bambang Agoes Hermanto
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.7.1.1033-1046

Abstract

Purpose: This study aims to identify leading sectors and formulate development strategies for Bengkulu Province, with a focus on Bengkulu City and Rejang Lebong Regency. The research addresses the need for more targeted regional economic policies based on sectoral potential. Methodology: The study employs constant-price Gross Regional Domestic Product (GRDP) data from 2020 to 2024. Analytical methods include Location Quotient (LQ), Shift Share Analysis, Klassen Typology, and SWOT Analysis. Results: The results indicate that Bengkulu City is dominated by the tertiary sector, particularly trade, transportation, information and communication, business services, education, and health, which serve as the base sectors. Rejang Lebong Regency remains dependent on agriculture but has begun to diversify through the growth of services and trade. Findings: Klassen Typology classifies Rejang Lebong as a fast-growing and advanced region, while Bengkulu City functions as a regional service hub. The integration of LQ, Shift Share, and Klassen Typology identifies agriculture, tourism, trade, and modern services as priority sectors. SWOT analysis suggests strengthening urban services and tourism in Bengkulu City and increasing agricultural value-added through agrotourism and agro-processing in Rejang Lebong Regency. Novelty & Originality: The novelty of this study lies in integrating quantitative regional analysis with SWOT to develop a regional value chain–based strategy, positioning Bengkulu City as a service and distribution center and Rejang Lebong as a production area. Conclusions: These findings provide empirical support for more focused and sustainable regional development policies. Type of Paper: This paper is an empirical research paper.
Analysis of Determinant Factors Affecting Women's Income in the Seaweed Industry in Pantai Amal, Tarakan City Kartini Kartini; Dedy Rahmatullah; Rahmi Nur Islami
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 1 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.1.135-150

Abstract

Income is one of the indicators used to achieve or improve community welfare. Low household income often necessitates women taking on a role in fulfilling financial needs. This study aims to identify and analyze the partial effects of age, number of family dependents, working hours, and length of employment on the income of female seaweed workers, as well as to analyze the simultaneous effects of these factors on their income. The study was conducted in Pantai Amal Subdistrict, Tarakan City. The sampling method used was non-probability sampling, with a total of 68 samples determined using the Lemeshow formula. The analysis applied in this study includes classical assumption tests and multiple linear regression analysis. The results of this study conclude that, based on the t-test, the number of family dependents (t-value: 3.054, significance: 0.003), working hours (t-value: 2.550, significance: 0.013), and length of employment (t-value: 2.315, significance: 0.033) have a significant effect on the income of female seaweed workers. Furthermore, age, number of family dependents, working hours, and length of employment simultaneously have a significant effect on their income, with an F-value of 5.332 and a significance value of 0.001
Determinants of Capital Adequacy and Liquidity Risk on Profitability in the Banking Sector Oktaviana, Dewi Saputri; Mohammad Yunies Edward
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.1553-1562

Abstract

Purpose: This study aims to analyze the impact of capital adequacy and liquidity risk on the profitability of banks listed on the Indonesia Stock Exchange in 2019-2023.  Methodology: Using a quantitative approach, panel data regression analysis was performed on a sample of 43 banks whose financial data was processed using STATA 17. Results: These results underscore the importance of effective capital management and liquidity strategies to optimize bank profitability. Findings: This study found that Capital Adequacy Ratio (CAR) does not significantly affect Return on Assets (ROA) but significantly affects Net Interest Margin (NIM). Meanwhile, Liquidity Risk (LDR) significantly and positively affects both profitability indicators (ROA and NIM). Novelty: Unlike previous studies, this research highlights the differential impact of capital adequacy on profitability indicators, offering a different perspective on banking performance. Originality: This study contributes by using the latest financial data (2019-2023) and examining ROA and NIM as profitability indicators. Conclusion: The findings indicate that liquidity risk management is crucial for improving profitability, while capital adequacy impacts bank performance depending on the profitability indicator used. Type of Paper: Empirical Research Article.
Influence Of Good Corporate Governance, Capital Structure And Sales Growth On Firm Value Dyah Ayu Tri Utami; Lyandra Aisyah Margie
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.1313-1322

Abstract

Purpose: This study aims to examine and analyze the influence of Good Corporate Governance, capital structure, and sales growth on firm value in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. Methodology: This research employs an associative quantitative approach using empirical panel data. The sample consists of 14 companies selected through purposive sampling, resulting in 70 firm-year observations. Data were analyzed using panel data regression with the assistance of EViews 12 software. Good Corporate Governance is proxied by independent commissioners and managerial ownership. Results: The results indicate that, simultaneously, independent commissioners, managerial ownership, capital structure, and sales growth influence firm value. Partially, managerial ownership has a significant effect on firm value, while independent commissioners, capital structure, and sales growth do not show a significant effect. Novelty: This study provides a comprehensive panel data analysis of governance and financial factors affecting firm value in the non-cyclical consumer sector. Findings: Managerial ownership emerges as a key governance mechanism in enhancing firm value compared to other governance and financial indicators. Originality: The originality of this study lies in its sector-specific focus and recent empirical data within the Indonesian capital market. Conclusions: Strengthening managerial ownership structures may be more effective in increasing firm value than relying solely on board composition or financial leverage. Type of Paper: Empirical Quantitative Research Paper.
Analysis of the Effect of SEO and Social Media Marketing on Course Package Purchase Decisions Through Purchase Interest as an Intervening Variable at LKP Yale Communication Ferianto Ferianto; Joko Setiawan; Hermawan Hermawan
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.1539-1552

Abstract

Purpose: This study aims to analyze the effect of Search Engine Optimization (SEO) and Social Media Marketing on the decision to purchase course packages through purchase interest as an intervening variable at LKP Yale Communication. The main focus is to identify how these two digital marketing approaches influence purchasing decisions and the extent to which purchase interest acts as a mediator in the process. Methodology: This study uses a quantitative approach, with data collected through questionnaires distributed to 185 respondents. The variables studied include SEO, Social Media Marketing, Purchase Interest, and Purchase Decisions. Data analysis was performed using the Partial Least Squares (PLS) method to measure the relationship between these variables and to see the direct and indirect effects. Results: The results of the analysis show that: SEO has a significant direct effect on Purchase Interest and Purchase Decision.  Social Media Marketing has a significant effect on Purchase Interest, but does not show a direct effect on Purchase Decision. Purchase Intention serves as a significant mediating variable in the relationship between SEO and Social Media Marketing on Purchase Decision. Findings: This study found that: SEO strategies are more effective in directly influencing purchase decisions than Social Media Marketing. Social Media Marketing plays an important role in generating purchase intention, which in turn influences purchase decisions. Purchase intention is a key element in linking the impact of SEO and Social Media Marketing on Purchase Decisions. Novelty: The innovation of this study lies in combining SEO and Social Media Marketing in a single analytical framework that considers the role of purchase intention as an intervening variable. This provides new insights into how both digital marketing strategies can be effectively utilized in the context of non-formal education. Originality: Although many previous studies have explored SEO and Social Media Marketing separately, this study offers a new perspective by combining these two elements and making purchase interest a mediator. This study also enriches the literature in the non-formal education sector, which is often under-researched by academics. Conclusion: The conclusion of this study shows that integrated digital marketing strategies are very important for increasing purchasing decisions in the non-formal education sector. The results of the study emphasize the need for greater attention to SEO as an effective tool to directly influence purchasing decisions, while Social Media Marketing should be seen as a means to develop consumer purchase interest. This study is expected to contribute to the development of digital marketing strategies and serve as a reference for further research in this field. Type of Paper: research article
Impact Of Tax Amnesty Policy On Individual Taxpayer Compliance In Pontianak City Fridensia Kamellia; Dedi Haryadi
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.1529-1538

Abstract

Purpose: This study examines tax amnesty's impact on individual taxpayer adherence. Methodology: Data were gathered from 91 participants via an internet survey Likert-scale questionnaire and analyzed making use of validity, normality, and regression tests. Results: Findings show that tax amnesty significantly affects taxpayer compliance, with a regression result of 47.3%. Novelty: The study uniquely uses data from individual taxpayers in Pontianak collected through an online survey. Conclusion: The outcome confirm a favorable and noteworthy connection between tax amnesty and taxpayer compliance. Type of Paper: Empirical Research
Moderating Role of Firm Size in the Relationship between Profitability, Leverage, and Stock Returns: Evidence from Indonesian Agriculture Sector Evi Maria; Edi Sudiarto
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.1579-1588

Abstract

Purpose: This study explores the effect of Return on Assets (ROA) and Debt to Equity Ratio (DER) on stock returns, with firm size as a moderating variable in agricultural companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2021. Methodology: Using a quantitative approach and purposive sampling, 20 firms were analyzed over four years. Data were tested through classical assumption tests, hypothesis testing, and Moderated Regression Analysis (MRA). Results: ROA significantly and positively affects stock returns, while DER shows no direct impact. Firm size does not moderate the ROA–stock return relationship but does moderate the DER–stock return relationship. Findings: Profitability enhances investor value regardless of company size. However, the influence of leverage on stock returns varies depending on firm size. Novelty: This study highlights firm size as a conditional factor, offering new insights into its role in financial performance within Indonesia’s agricultural sector. Originality: Unlike prior research, firm size is treated as a moderator, not merely a control variable, revealing its strategic relevance. Conclusion: Company size selectively moderates financial indicators, emphasizing its importance in evaluating market performance. Type of Paper: Empirical research.

Page 33 of 34 | Total Record : 333

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