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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 142 Documents
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Impact of Promotion and Service Quality on Tourists' Intention to Revisit Grand Elty Kalianda Beach Wicaksono, FX Satrio; AA, Iskandar
BIMA Journal (Business, Management, & Accounting Journal) Vol 5, No 1 (2024)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.5.1.9-16

Abstract

Purpose: This study aims to analyze the effect of promotion and service quality on the interest of returning tourists to Grand Elty Kalianda Beach, Lampung. Methodology: The research employs quantitative methods. The population consists of tourists who visited Grand Elty Kalianda Beach in 2018, totaling 17,183 individuals. A sample of 100 tourists was selected. Data analysis was performed using Multiple Linear Regression analysis. Results: The findings indicate that both promotion and service quality significantly influence the interest of tourists in returning to Grand Elty Kalianda Beach. Findings: Promotion and service quality are key factors driving repeat visits by tourists to Grand Elty Kalianda Beach. Novelty: This research highlights the importance of targeted promotion and high service quality in increasing tourist loyalty to beach destinations. Originality: The study provides an empirical analysis of how promotional efforts and service quality affect tourist behavior in the context of a popular beach destination. Conclusions: Effective promotion and superior service quality are crucial in encouraging tourists to return to Grand Elty Kalianda Beach, Lampung. Type of Paper: Empirical Research Article.
Analysis of Factors Causing Employee Turnover and How to Retain Talented Employees Joseph M J Renwarin
BIMA Journal (Business, Management, & Accounting Journal) Vol 5, No 1 (2024)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.5.1.51-64

Abstract

This research aims to determine the effect of ethical climate, social interaction, leadership behavior, and work environment on talent employee retention at Miota International Technology Company. This research uses quantitative methods. Sampling using non-probability sampling saturated. The data collection method used a questionnaire. The sample taken amounted to 136 respondents employees. The data analysis in this research includes validity test, reliability test, classical assumption test, and hypothesis testing. The results of this study indicate that ethical climate has an effect on talent employee retention, social interaction has an effect on talent employee retention, leadership behavior has an effect on talent employee retention, and work environment has an effect on talent employee retention. Ethical climate and social interaction, social interaction and leadership behavior, as well as leadership behavior and work environment simultaneously effect on talent employee retention.
Influence of Environmental, Social and Governance (ESG) on Firm Value: Literature Review Zuli, Wahfi
BIMA Journal (Business, Management, & Accounting Journal) Vol 4, No 2 (2023)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.4.2.207-213

Abstract

This research aims to classify relevant research regarding the impact of Firm performance in Environmental, Social and Governance (ESG) on Firm value in recent years through a literature review. The research was conducted by collecting 30 articles related to the topic of ESG and Firm Value in terms of research methods and Firm characteristics. It is hoped that the results of this research can provide a reference for companies in understanding opportunities and risks and for investors to optimize investment portfolios related to the influence of ESG on Firm value.
Sharia Accounting Perspective on Data Collection for Creative Industry Micro, Small and Medium Enterprises (MSMEs) Kamilah, Kamilah; Sumartono, Eko; Parwito, Parwito
BIMA Journal (Business, Management, & Accounting Journal) Vol 5, No 1 (2024)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.5.1.17-24

Abstract

Purpose: This research aims to analyze the role of the Department of Industry, Trade, Energy, and Mineral Resources (Disperindag ESDM) of North Sumatra Province in collecting data on creative industries among MSMEs in Medan using a sharia accounting framework. Methodology: The method used is literature research to understand the concepts and principles of sharia accounting, as well as interviews with stakeholders in Medan City to understand the practices applied in developing the MSME creative industry. Results: The study identifies several problems in data collection on Small and Medium Industries (IKM) by the ESDM Industry and Trade Service of North Sumatra Province. Findings: Challenges include difficulty in timely and accurate data collection, especially in remote areas, which affects the quality of the information obtained. Additionally, limited human resources hinder the effectiveness and efficiency of data collection and analysis. Novelty: This research provides insights into the application of sharia accounting principles in the data collection process for MSMEs. Originality: The study offers a detailed analysis of the role of a provincial department in the context of sharia accounting for MSMEs. Conclusions: Addressing the challenges in data collection can improve the quality of information and support the development of the creative industry among MSMEs in Medan. Type of Paper: Empirical Research Article.
ANALYSIS OF ACCOUNTING TREATMENT OF REJECT PRODUCTS IN DETERMINING COST OF PRODUCTION AT INSIL TAILORS BENGKULU CITY Effendi, Yanto; Ramadhani, Desy; Herlin, Herlin
BIMA Journal (Business, Management, & Accounting Journal) Vol 4, No 2 (2023)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.4.2.215-221

Abstract

The study aims to purpose of this research is to determine the extent of the analysis of accounting  treatment of reject products in determining cost of  production at Insil Tailors Bengkulu City. The result  accounting treatment for reject products at Insil Tailors in Bengkulu City year 2022 is that they suffer a loss with 60 psc of amounting to IDR. 3,257,520. reject products found at Insil Tailors Bengkulu City are reject  products that can be resold to increase income. Reject products occur as a result of employee negligence or sewing equipment that experiences problems or is reject, such as when the ironing process is too hot, improper cutting, and inappropriate measurements. The accounting treatment for reject products Insil Tailor Bengkulu City is by reselling the reject products at a price of Rp. 25,000/pcs.
Affecting Employee Performance (Case Study at PT NIS ELINA SECTION - Semarang Branch) Bodroastuti, Tri; Ginanjar, Retno; Nadia, Nicken
BIMA Journal (Business, Management, & Accounting Journal) Vol 5, No 1 (2024)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.5.1.25-32

Abstract

Purpose: This study examines factors affecting the performance of sales employees at PT NIS in Semarang. Methodology: The research involved 50 employees, using secondary data from questionnaires distributed via Google Forms. Multiple linear regression analysis was used for data analysis. Results: Communication (X1), Competence (X2), and System/Procedure (X5) positively and significantly affect employee performance (Y). Motivation (X3), Compensation (X4), Leadership (X6), and Corporate Culture and Environment (X7) do not have a significant impact. Findings: Communication, Competence, and System/Procedure are crucial for enhancing employee performance, explaining 80.4% of the performance variance. The remaining 19.6% is influenced by other factors not included in the study. Novelty: This study identifies key determinants of sales employee performance in the context of a specific company, providing insights for targeted improvements.Originality: The research offers a detailed analysis of various factors influencing employee performance using a comprehensive statistical approach. Conclusions: Effective communication, competence, and systematic procedures are essential for improving sales employee performance at PT NIS. Type of Paper: Research Paper
Analysis of factors that influence the level of customer satisfaction at PT. Trakindo Utama Palembang Desfitrina, Desfitrina; Bassi, Aliming; Zulfadhli, Zulfadhli; Rusdianto, Rusdianto; Nugraha, Petera
BIMA Journal (Business, Management, & Accounting Journal) Vol 4, No 2 (2023)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.4.2.223-236

Abstract

The purpose of this research was to determine the analysis of factors that influence the level of customer satisfaction at PT. Trakindo Utama Palembang. The analysis technique used in this research is a multiple linear analysis method with a qualitative descriptive approach which is quantitatively assisted with the SPSS tool. Quantitative qualitative data is included in inferential statistics, this statistics is generally used to analyze quantitative data (interval data or ratio data) but often qualitative data is also analyzed through inferential statistics, but qualitative data is first quantified by providing score or weight on the qualitative data. The product (X1) obtained a t count of 1.092 with a significance level of 0.283 which is greater than 0.05. This means that Product (X1) does not have a significant effect. The price (X2) can be calculated at 2.166 with a significance level of 0.038 which is smaller than 0.05. This means that price (X2) has a significant effect. Place (X3) can be calculated as 1.366 with a significance level of 0.181 which is greater than 0.05. Means Place (X3) has no effect. Promotion (X4) can be calculated at 2.654 with a significance level of 0.012 from 0.05. This means that Promotion (X4) has a significant effect.
Juridical Review Of Business Permits For Community Forest Utilization (Iuphkm) For The Hkm Kibuk Group Dewi, Mastriati Hini Hermala; Diana, Herma
BIMA Journal (Business, Management, & Accounting Journal) Vol 5, No 1 (2024)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.5.1.33-42

Abstract

Purpose: The study aims to explore the formation and environmental conditions of the Kibuk 94 Social Community Forestry (HKM) established in 2017 in Ahung Lawangan Village, South Sumatra Province. Methodology: This research analyzes the decree from the Ministry of Environment and Forestry, along with geographic and climatic data specific to the HKM area. Results: The Kibuk 94 HKM spans 400 hectares in a protected forest area with Andosol soil, located at 1,800 meters above sea level. It experiences high rainfall and humidity, with coffee (Arabica) and avocado being the primary crops. Findings: The topography is sloping and wavy, making it suitable for the designated crops, given the climatic conditions of 2,500-3,000 mm annual rainfall, 60%-85% humidity, and temperatures between 15°C-26°C. Novelty: This study highlights the unique integration of community forestry with environmental conservation under specific legal frameworks. Originality: The research provides an in-depth analysis of HKM's topography, soil, and climate, emphasizing its suitability for sustainable agriculture. Conclusions: The Kibuk 94 HKM showcases a successful model of community forestry in challenging topographical and climatic conditions, promoting sustainable agricultural practices. Type of Paper: Comprehensive Review Paper
Effect Of Cyberloafing Behavior, Organizational Commitment, And Locus Of Control On The Performance Of Generation Z Employees Nissa, Ivana Khairun; Indiworo, Hawik Ervina; Meiriyanti, Rita
BIMA Journal (Business, Management, & Accounting Journal) Vol 4, No 2 (2023)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.4.2.189-196

Abstract

Penelitian ini bertujuan untuk menguji pengaruh perilaku cyberloafing, organizational commitment, dan locus of control terhadap kinerja karyawan (studi pada gen Z di Kota Semarang). Jenis penelitian ini menggunakan metode penelitian kuantitatif dengan sumber data primer. Penelitian ini menggunakan sampel sebanyak 100 responden yang mewakili populasi generasi Z di Kota Semarang yang berstatus sebagai karyawan. Pengukuran penelitian ini menggunakan skala likert yang diolah dengan bantuan IBM SPSS Statistic Version 26 dengan menggunakan analisis regresi linier berganda. Hasil pengujian menunjukkan bahwa perilaku cyberloafing berpengaruh negatif dan tidak signifikan terhadap kinerja karyawan, organizational commitment berpengaruh positif dan signifikan terhadap kinerja karyawan, dan locus of control berpengaruh positif dan signifikan terhadap kinerja karyawan.
Effect of Profitability, Liquidity and Asset Structure on Capital Structure at Ptpn IV Persero Medan Annisa, Wan Nurul Fatin; Yafiz, Muhammad; Lubis, Arnida Wahyuni
BIMA Journal (Business, Management, & Accounting Journal) Vol 5, No 1 (2024)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.5.1.1-8

Abstract

Purpose: This study examines how the capital structure of PTPN IV Persero Medan is influenced by profitability, liquidity, and asset structure. Methodology: The study uses quantitative research methods. Data analysis techniques include Classical Assumptions Test, Multiple Linear Regression Analysis, and Hypothesis Testing using SPSS 26 software. The data used is secondary, specifically the financial statements of PTPN IV Persero Medan from 2008–2020 obtained from the company's website. Results: The findings indicate that profitability (Return on Assets) has minimal and insignificant impact on capital structure (Debt Equity Ratio). Liquidity (current ratio) has a significant negative effect on capital structure. Asset structure also significantly and negatively influences capital structure. Findings: Profitability, liquidity, and asset structure together do not significantly impact capital structure. The coefficient of determination (R2) test results show that profitability, liquidity, and asset structure account for 30.8% of the variation in capital structure, with the remaining influenced by other factors not examined in this study. Novelty: This research provides insights into the specific factors influencing the capital structure of PTPN IV Persero Medan. Originality: The study offers a detailed analysis of the interplay between profitability, liquidity, asset structure, and capital structure in a specific corporate context. Conclusions: Profitability, liquidity, and asset structure collectively have a modest influence on capital structure, highlighting the role of other external factors. Type of Paper: Empirical Research Article

Page 7 of 15 | Total Record : 142

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