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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 58 Documents
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CAN UMKM IN THE CULINARY SECTOR IN PALEMBANG IMPLEMENT THE SAK ETAP? Aries Veronika; Yuni Ekawarti; Apriadi Apriadi
BIMA Journal (Business, Management, & Accounting Journal) Vol 3, No 1 (2022)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.3.1.37-44

Abstract

The preparation of financial reports is an important thing that must be done by MSMEs if they want to develop their business, but many MSMEs, especially in the city of Palembang, do not yet have financial reports that comply with SAK standards. The purpose of this study was to determine the application of SAK ETAP on MSME financial reporting in the city of Palembang. The research methodology uses primary data through questionnaires. Based on the results of data processing, it can be concluded that 90% of MSME actors in the city of Palembang have not implemented SAK ETAP in their financial reporting.
Influence of Leadership Style On Performance Employees of Stikes Bhakti Husada Bengkulu Wiwin Saputra; Karona Cahya Susena; Anzori Anzori
BIMA Journal (Business, Management, & Accounting Journal) Vol 3, No 2 (2022)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.3.2.83-86

Abstract

Employee performance is important in a company, because it has a great influence to improve company performance. Employee performance in the company is influenced by various things such as leadership style and job satisfaction. The purpose of this literature study and field study is to determine the leadership style on employee performance. The methodologies used are library research and field research. Respondents were 60 employees of Stikes Bhakti Husada Bengkulu using Simple Linear Regression analysis, Correlation Coefficient Analysis, Coefficient of Determination, and hypothesis testing using T-test. The results of the study The value of the correlation / relationship (R) is equal to 0.492. From these results obtained a coefficient of determination (R-Square) of 0.184, which implies that the influence of the independent variable (Leadership Style) on the dependent variable (Employee Performance) is 18.4% with the T-test results obtained f-value count of 13,045 with a significant value of 0.001 with an error rate of 0.5, it can be explained that there is a significant influence between leadership style on the performance of Stikes Bhakti Husada Bengkulu employees.
The Influence of the Work Environment, Organizational Commitment, and Information Technology on Employee Performance at KSP CU Dharma Prima Kita Yogyakarta Andi Andi; Ignatius Soni Kurniawan
BIMA Journal (Business, Management, & Accounting Journal) Vol 3, No 2 (2022)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.3.2.1-10

Abstract

This study aims to determine the effect of the work environment, organizational commitment, and information technology on employee performance. The population used in this study were employees of KSP CU Dharma Prima  Kita, Yogyakarta. This research is a quantitative study and primary data was taken using a questionnaire on 40 respondents taken from a saturated population and the answers were processed using multiple linear regression analysis. The results in this study state that the work environment, organizational commitment, and information technology partially have a positive effect on employee performance.
Implementation Of Company Environmental Policy In Terms Of Succeeding SDGs Program To Improve Public Health Yanuar Ramadhan; Teresa Ona Delang; Lydia Indah Permatasari; Agris Haryanto Prakasa; Erick Ferdiawan
BIMA Journal (Business, Management, & Accounting Journal) Vol 3, No 2 (2022)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.3.2.11-18

Abstract

Sustainable development is a focus of various countries in the world which is based on the Big Agenda targeted by the World Organization, namely the United Nations. There are 17 Sustainable Development Goals assessment points, Indonesia is one of the 192 countries participating in adopting the SDG and continue to commit to implementing sustainable development programs. SDG become a common task for each community to strengthen mutual cooperation and synergize in an effort to create sustainable business processes that have a positive impact on people and the environment. As an effort of business people in responding to the bad effects of the global phenomenon, which includes the environment, health, and the economy, it is necessary to develop a strategy for the program implementation named sustainable development goals. The business activities of the company activity are expected not to ruin the natural ecosystem or the environment. The study was conducted at PT Meica Indo Teknik company. Two points of SDG to be the basis of discussion in this study are point 3 ” good health and welfare “ and point 15 ”maintain terrestrial ecosystems". The results of the two SDG points implementation that the company has implemented environmentally oriented sustainable development by prioritizing critical aspects, such as people, planet, prosperity, peace, and partnership. The company keeps to carry out health and welfare programs for the workers and the community around the company. The EHS program (environment, health, and safety) is a form of implementation of the achievement of health, safety, and environmental synergy in the company's business activities.
Segmentation Of Kartu Halo Customers Based On Lifestyle In Telkomsel Branch Manado Wandi Wijaya; Imanuddin Hasbi
BIMA Journal (Business, Management, & Accounting Journal) Vol 3, No 2 (2022)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.3.2.19-28

Abstract

The sales of Kartu Halo products in Branch Manado every month at 2018 have increased significantly, this is indicated by the average increased in customer base from early January to August in 2018 of 982 customers. The increase of customer base also inline with the economic growth of North Sulawesi by 6.49% Year on Year in 2018. With the increase in economic growth, the level of expenditure in the city of Manado also increases every month, spending in the non-food sector reaches 50.76% of total monthly expenditure. 30.26% are in the goods and services sector. In large and developing cities in Indonesia has the potential for growth and lifestyle changes in terms of telecommunications services needs. Shifting of consumers behavior from wired communication to wireless mobile communication makes companies competitive to providing the best services and products to make company revenue increased. In Telkomsel, the Average Revenue Per User (ARPU) generated from Kartu Halo as a postpaid card product that contributed 3.68 times more than the ARPU Telkomsel prepaid product at the end of 2017. There are various methods by the company to increased revenue growth, one of them were increasing market share. To increase the market share can be increase the customer base with offering products according to the intended customer segment. The purpose of this studies were to find out how the segmentation of Kartu Halo customers in Branch Manado based on lifestyle activities, interests, and opinions from consumers. This research is classified as a type of explorative descriptive research whose data collection is carried out by distributing questionnaires to 420 samples through social media of Kartu Halo product users at Branch Manado. The results of the questionnaire obtained valid and reliable results with a Chronbach's alpha value of 0.907. By using the two steps cluster of cluster analysis, the results of this study indicate that there are two clusters, namely the first cluster Experientials, which have Education and average income doing research, in choosing products, and running activities online. And the second cluster is Functionalist, who spends money on something important and has a high level of confidence.
Effect of Smartphone Choice, Customer Satisfaction and Reason to Change Smartphone on Smartphone Repurchase Sri Rahayu Ardianti; Gadang Ramantoko
BIMA Journal (Business, Management, & Accounting Journal) Vol 3, No 2 (2022)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.3.2.75-82

Abstract

Advances in Smartphone technology make the growth of Smartphone users among the people more rapidly. The high growth of Smartphone users makes Smartphone manufacturers compete with each other in understanding market needs. Every competing company actually has the same goal, namely how to make the products that are made can be well received by consumers. In accordance with sales data of smart cellphones (Smartphones) that have been released by International Data Corporation (IDC) from the first quarter of 2017 to the third quarter (Q3) - 2018 experienced sales fluctuations. Smartphone sales in 2018 fell by 5.9%. Similarly, the number of smartphone shipments in Indonesia in the third quarter (Q3) -2018 reached 8.6 million units, up 18% annually. But from quarter to quarter it decreased by 9%. Within 1-2 years Indonesian people like to switch smartphones, more than 56% of respondents replace their smartphones with new ones. This is consistent with data from the MARS research institute conducting a survey of 290 respondents in the Jakarta, Bogor, Depok, Tangerang and Bekasi areas. Within a period of more than 2 years, there were 20.6% of Smartphone users making smartphone replacements. The fastest duration that users do is within 3 months, done as much as 2, 4%. Every new smartphone launched, the interest of the people of Indonesia will certainly remain high. Consumer behavior when buying any product including smartphones not only concerns his own behavior, but a combination of the behavior of others who help or support the purchasing process that can work as an initiator, influencer, and decision maker and the level of involvement of all these people may differ in each purchase. There are many variables that influence consumer behavior including, age, sex, personal motivation, needs, attitudes and values, personality characteristics, socio-economic and cultural background, professional status to social influences such as family, friends, colleagues and society as a whole. This research was conducted to determine the effect of Smartphone choice, Customer Satisfaction, Reason To Change Smartphone on Smartphone Repurchase. The methodology of this research is to collect data in the form of questionnaires distributed online to respondents who are consumers of Smartphone users, the method used in this study is a quantitative method by collecting a sample of approximately 400 respondents. Based on the results of data analysis found that variables consisting of Smartphone choice, Customer Satisfaction and Reason To Change Smartphone and a positive and significant effect on Repurchase.
The Influence Of Organizational Culture, Work Discipline, And Organizational Citizenship Behavior On Organizational Commitment Suherdi Suherdi; Ahmad Ahmad
BIMA Journal (Business, Management, & Accounting Journal) Vol 4, No 1 (2023)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.4.1.1-8

Abstract

This study aims to examine the influence of organizational culture, work discipline, and organizational citizenship behavior on organizational commitment and can make a theoretical and practical contribution to understanding the concept of organizational commitment.  This research was conducted in five sub-districts in the Southern Region, Lebak Regency, and Banten Province. Meanwhile, the research period was from February to May 2020. The random sampling technique was used in this study, and the total number of respondents was 66.  This study uses a quantitative survey research method using regression analysis techniques using SPSS version 20 software. Employee organizational commitment will increase as a result of organizational citizenship behavior.
Effect of Managerial Ownership and Gender Diversity on Directors on Tax Avoidance with Audit Quality as a Moderation Variable Ruth Bae Eliani Harahap; Masripah Masripah
BIMA Journal (Business, Management, & Accounting Journal) Vol 4, No 1 (2023)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.4.1.9-22

Abstract

This research was conducted to ascertain and analyze the effect of managerial ownership and gender diversity on directors on tax avoidance with audit quality as moderation. This study also adds two control variables, namely profitability and firm size. The samples in this study used mining companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period and were sorted using the purposive sampling method so that 75 samples were obtained. By using multiple linear regression tests, the results of managerial ownership and gender diversity in directors have no effect on tax avoidance. Then audit quality strengthens the effect of managerial ownership on tax avoidance, and audit quality weakens the effect of gender diversity on directors on tax avoidance.
Implementation of Facebook Marketplace for Convection and Embroidery UMKM Products (Jack Convection Medan) as an Effort to Increase Online Marketing and Sales Siti Aisyah; Muhammad Anshari Hutasuhut
BIMA Journal (Business, Management, & Accounting Journal) Vol 4, No 1 (2023)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.4.1.21-26

Abstract

This research is entitled Implementation of Facebook Marketplace for Convection and Embroidery UMKM Products (Jack Convection Medan) as an Effort to Increase Online Marketing and Sales. The purpose of this research is to promote library services at the Muhammadiyah University of North Sumatra. The aim of the research is to find out that social media (Facebook) can provide convenience for MSME actors, especially for convection and embroidery business people. This study uses a descriptive qualitative research method. Marketing and sales of MSME products are currently carried out by participating in various MSME product exhibitions organized by the government and business actors who provide exhibition facilities, broadcast messages, and wait for customers to arrive at the store. This way of disseminating information is not effective because it does not reach people who live far from museums or retail locations that hold exhibitions. Facebook has a marketplace feature that allows promotions and sales to be unlimited by space and time, making it one of the social media platforms that is currently widely used and in demand by MSME players. By utilizing the Facebook marketplace, MSME can more easily market their products and make sales via smartphones, which will help them increase their sales growth. The results of this research are expected to be input for MSME actors who are pioneering or who are already successful, namely how to promote their products via Facebook in this modern era so that their products are widely accessible to many people. .
Influence Of Compensation, Leadership Style, Work Environment, And Perceptions Of Job Opportunities On Turnover Intention at PT. VALBURY ASIA FUTURES SEMARANG Septi Wulan Sari; Ira Setiawati; Ika Indriasari; Eko Sumartono
BIMA Journal (Business, Management, & Accounting Journal) Vol 4, No 1 (2023)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.4.1.27-36

Abstract

This study aims to analyze the effect of compensation, leadership style, work environment, and perceptions of job opportunities on employee turnover intention at PT. Valbury Asia Futures Semarang. The population used in this study were all employees working at PT. Valbury Asia Futures Semarang and the sample used is 70 employees. This study used non-probability sampling technique research methods with saturated sampling method (census). Data analysis in this study used the SPSS 24 program. The data analysis technique used was multiple linear regression analysis. The results of the analysis and discussion show that the variable Compensation has a partial negative effect on Turnover Intention, Leadership Style has a partial negative effect on Turnover Intention, Work Environment has a partial negative effect on Turnover Intention, and Perception of Work Opportunities has a partial positive effect on Turnover Intention at PT. Valbury Asia Futures Semarang.

Page 4 of 6 | Total Record : 58

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