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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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Effect Of Total Assets, Receivables And Inventories Turnover On Roa In Retail Trading Companies Indonesia Stock Exchange (Idx) Baharuddin Bakir; Lugas Sadersah
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.4.1.37-52

Abstract

The purpose of this study to determine the effect of total asset turnover, accounts receivable turnover and inventory turnover on ROA. The population in this study is the retail trade sub-sector companies listed on the Indonesia Stock Exchange (IDX). The sampling technique used was purposive sampling and 12 companies were obtained as samples. The data collection technique is by downloading financial reports on the Indonesian Stock Exchange website. For instrument testing using the Classical Assumption Test while for data techniques using Multiple Linear Regression Analysis. The results of statistical tests from the results of the F Test (Simultaneous) show that Total Asset Turnover (X1), Accounts Receivable Turnover (X2) and Inventory Turnover (X3) have a significant effect on ROA (Y). The statistical test results from the results of the T (Partial) Total Asset Turnover Test (X1) have a significant positive effect on ROA (Y). While Accounts Receivable Turnover (X2) and Inventory Turnover (X3) have a significant negative effect on ROA (Y). 
Influence Of Work Motivation, Work Conflict And Work Environment On Performance Employees In Pandemi Time Covid-19 Akhyatul Fikri; Herry G Soedarsa
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.4.1.87-92

Abstract

The Covid-19 pandemic has disrupted all processes of social and economic life, including companies. Initially the business could run freely, now the company must establish physical distancing, systems shift, and work from home to reduce the spread of the Covid-19 pandemic. New normal itself is a condition of the impact of the global crisis. The purpose of this study was to determine the effect of work motivation, work conflict and work environment on the performance of PTPN VII Bandar Lampung Office employees during the Covid-19 pandemic. This study uses quantitative research methods. Data analysis used multiple linear regression analysis. Based on the results of research and discussion, it can be concluded that work motivation has a positive effect on the performance of PTPN VII Bandar Lampung employees. Work conflict has a negative effect on the performance of employees of PTPN VII Bandar Lampung. The work environment has a positive effect on the performance of PTPN VII Bandar Lampung employees.
Influence Of Work Motivation, Work Environment And Work Discipline On The Work Productivity Of Employees In Bebek Hi Restaurant. Slamet Bandar Lampung During The Covid-19 Pandemic Amriyadi Amriyadi; Ardansyah Ardansyah
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.%p

Abstract

Pak Slamet's fried duck restaurant has been around since 1986, Pak Slamet's first stall, standing on the side of the Solo-Yogya road. Initial observations found problems related to employee productivity at Bebek Hi Restaurant. Slamet Bandar Lampung, namely employee productivity which has decreased, one of which is due to the impact of Covid-19 which has an impact on decreasing employee productivity and restaurant income. The purpose of this study was to determine the effect of work motivation, work environment and work discipline on the work productivity of Bebek Hi Restaurant employees. Slamet Bandar Lampung during the Covid-19 pandemic. This study uses quantitative research methods. Data analysis used multiple linear regression analysis. Based on the results of research and discussion, it can be concluded that there partial work motivation on work productivity of Bebek Hi Restaurant employees. Slamet Bandar Lampung. There partial the work environment on the work productivity of Bebek Hi Restaurant employees. Slamet Bandar Lampung. There partial work discipline on the work productivity of Bebek Hi Restaurant employees. Slamet Bandar Lampung. There simultaneous work motivation, work environment and work discipline on work productivity at Bebek Hi Restaurant. Welcome to Bandar Lampung.
Analysis Of Consumer Satisfaction On Service Quality At Asian Motor Workshops In South Lampung Serlin Serlin; Iskandar Ali Alam
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.4.1.53-58

Abstract

Asian Motor Workshop is a company engaged in motorcycle repair services. The research aims to analyze and determine the satisfaction of workshop visitors. This type of research is quantitative with a population of 215 and a sample of 100 visitors. This study used a questionnaire as a data collection technique, which contained 15 statements, using the methodNonprobability sampling. Analysis tool usingImportance Performance Anaysis (IPA), with four dimensions to measure which include; Physical Appearance, Reliability, Responsiveness, Reliability, Assurance, and Empathy. Analysis results states in quadrant A Physical facilities, namely items 25 and 23. Quadrant B must be maintained, namely items 2, 3, 4, and 5, Responsiveness, namely items 7, 8, and 10, Assurance, namely items 11, 13, and 14, and Empathy, namely item number 18. Quadrant C which is considered less important is item number 1, items 6, 9, 16, 17, 21 and 24.
Influence Of Satisfaction, Commitment, And Trust Customer To Customer Loyalty Gojek Users In Bandar Lampung Kiky Sanakri
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.4.1.93-106

Abstract

In this modern era, people have various activities and to fulfill the needs of these activities, people need transfers as fork equipment or auxiliary equipment in carrying out their activities. One of the online transfer services currently available among the public is Gojek Indonesia, which is an online transfer service application that can be used on smartphones. To offer compliance to its customers, currently the services offered by Gojek range from a service system for accompanying passengers using motorized transportation, a food delivery service system, to a one day grocery shopping service system. The aim of this research is to identify the effects of Happiness, Commitment and Confidence in Compliance on Gojek consumers in Bos Lampung. The research used is quantitative research and the sampling method used in this research is probability sampling. The number of examples obtained was 81 respondents, namely Gojek clients in Bos Lampung. Based on the research results, it shows that satisfaction and trust elasticities have an impact on Gojek client compliance in Bos Lampung, while for elastic commitments it has no effect on Gojek client compliance in Bos Lampung. In this research the elastic effects of Satisfaction, Commitment and Confidence affect 78% of Gojek client compliance in Bos Lampung. Conversely, more than 22% is influenced by other aspects not monitored in this research.
Influence Of Training and Work Motivation On Employee Performance at PT PTPN VII Bandar Lampung During the Covid-19 Pandemi Harit Alghoffar Nabil; Habiburrahman Habiburrahman
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.4.1.59-66

Abstract

The results of the initial observations that were tried, and the initial information about the gamutana, show that there are several directions that PT PTPN VII Bandar Lampung's human resources are not running optimally. Markers that show the HR performance of PTPN VII Bandar Lampung have not yet been maximized. The purpose of this research is to identify the influence of training and work motivation on the work performance of PTPN VII Bandar Lampung officers during the Covid-19 pandemic. This research procedure uses quantitative research. Data analysis using multiple linear regression analysis. Based on the results of purification and sanding, so that an example of t-test results for pesantren variables can be taken as 10,799 (count t = 10,799 t table = 1,658 t table = 1,658 variable 1,658. arithmetic = 6,140 t table = 1,658) which means there is a direct influence on the target PTPN VII Bandar Lampung. percentage of employees of PT PTPN VII Bandar Lampung.
Factors Influencing The Use Of Accounting Information On SMEs In Padang Melati Sukma Ayu; Wiwik Andriani; Sukartini Sukartini
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.4.1.107-114

Abstract

This study examines and analyses the factors that influence SMEs to use accounting information in their business. The method of determining the sampling in this study using purposive sampling. The type of data used in this study is primary data obtained through distributing research questionnaires to SMEs in the city of Padang. Data analysis techniques using multiple regression analysis and tested by t-test. The results of this study indicate that the level of education and accounting knowledge has a positive effect on the use of accounting information on SMEs. At the same time, business experience and entrepreneurial spirit do not affect the use of information systems in SMEs in Padang City.
Effect Of Price, Product Quality and Service On Vario 150 Motorcycle Sales at Tunas Honda Pramuka Dealer Bandar Lampung Chandra Almer Putra; Selfia Alke Mega
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.4.1.67-78

Abstract

PT Astra Honda Motor is a company in charge of manufacturing, assembling and distributing Honda type and brand motorcycles. This company is a company in Indonesia that has rights as an ATPM or Sole Agent for Honda motorcycles. 2001, Knowing that there are limited abilities and time, researchers only see and need to provide clear and focused problem boundaries. So that the problem is limited to discussing only the influence of price, product quality and service on sales of the Honda Vario 150 motorbike at the Honda Tunas Pramuka dealer in Bandar Lampung. In this study using a quantitative method in which the sample in this study amounted to 45 respondents, the analysis technique used was the classical assumption test, multiple linear regression test, with the results of the study that there was an influence between Price on Sales of 25.71%, then the influence between Quality Product on Sales is 69.05%, then the influence between Service on Sales is 39.31% and the influence of the variables Price, Product Quality and Service on Sales is 1.3%. The results of this study are variable X1 (Price), variable X2 (Quality of Products) and variable X3 (Service) significantly influence Sales (Y), of 1.3%, which means that these three variables influence each other and influence one another.
Marketing Strategy Analysis Of Consumer Purchase Interest In The Covid-19 Pandemic Laksmi Kebaya Store Lampung Ni Wayan Dewi Sriyani; Ardansyah Ardansyah
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.%p

Abstract

Marketing strategy is a set of goals and objectives, policies and rules that give direction to the company's marketing efforts from time to time, at each level and its references and allocations, especially as the company's response to the changing environment and competitive conditions. This study aims to analyze marketing strategies in increasing consumer buying interest at the Laksmi Kebaya store in Lampung. The research method used is descriptive qualitative research method using SWOT analysis technique. The data collection method used is using observation and interviews. The benefit of this research is to add insight into the importance of understanding marketing concepts, as a reference in dealing with the same problem later and become important input for companies in knowing marketing strategies for consumer buying interest. Based on the results of the SWOT analysis, it can be concluded that the strength factor analysis of the Laksmi Kebaya store has a score of 1.92 and the weakness factor has a score of 1.27, so that the total internal score of the company is 3.19 while the results of the opportunity factor of the Laksmi Kebaya shop have a score of 1. 58 and threats have a score of 1.37 so that the total score on external factors is 2.95. From the results of the analysis of these factors, the Laksmi Kebaya shop is in the first quadrant position, namely the Growth strategy (development strategy).
Mediating Effect Of Return On Asset On The Effect Between Internal Capital Disclosure And Stock’s Return Cliff Kohardinata; Luky Patricia Widianingsih; Jevan Andreas Talahaturusun
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.4.1.79-86

Abstract

This study aims to examine the effect between internal capital disclosure (ICD) and stock return with the mediation of return on asset (ROA) on the banking sector of Southeast Asia. We find that ICD does not have direct correlation with stock returns, ICD has a positive and significant effect with ROA, ROA has a significant and positive effect with stock return, and the mediating variable ROA can mediate effect between ICD on stock return. Bounded rationality or cognitive limitation resulted in investors needing mediation that ease capturing, memorizing, and processing of information in their minds, one of which is to use return on asset as a bridge between internal capital disclosure and stock return. Aside from that, for investors it is very possible to gain big advantage if they can analyze ICD texts and do trading strategy adjustments, because this study stated that there is a positive effect between ICD and ROA that impacts stock return.

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