AIMS AND SCOPE

BIMA JOURNAL: Business, Management, and Accounting Journal is published by Perkumpulan Dosen Muda Bengkulu (PDM Bengkulu) and distributed twice a year. BIMA JOURNAL is dedicated to researchers and academics intent on publishing research, scientific thinking, and other original scientific ideas.

BIMA JOURNAL scientific periodical publication on Business, Management and Accounting issue as a media for information dissemination of research result for lecturer, researcher and practitioner. 

The article published in the BIMA JOURNAL is the author's original work with a broad spectrum of topics. Detailed scopes of articles accepted for submission:

  • Marketing Management,
  • Finance Management,
  • Strategic Management,
  • Operation Management,
  • Operations and Supply Chain Management
  • Human Resource Management,
  • Organizational Behavior,
  • Public Sector and Non-Profit Management
  • Digital Business and E-Commerce,
  • Knowledge Management,
  • Tourism and Hospitality Management
  • International Business,
  • Innovation and Technology Management,
  • Business Ethics and Corporate Social Responsibility (CSR)
  • Sustainability and Green Business,
  • Management Accounting,
  • Management Control System,
  • Management Information System,
  • International Business,
  • Business Economics,
  • Business Ethics and Sustainable,
  • Entrepreneurship and Small Business
  • Management and Accounting as a system which comprehensive and integrated from subsystems up-stream
  • Management subsystem on farm and off farm
  • Management subsystems down-stream
  • Management subsystems support and the impact of their interrelationships with government policy economics and business
  • Natural Resources Management
  • Environmental Management
  • Business Development and Business Local Institutional
  • Public Sector Accounting / Government Accounting
  • Public financial management
  • Government accounting standards (SAP, IPSAS)
  • Budget accountability
  • E-budgeting and transparency
  • Performance-based budgeting
  • Taxation
  • Tax compliance and evasion
  • Transfer pricing and BEPS
  • Digital economy taxation
  • Tax planning and aggressiveness
  • Perception of tax fairness
  • Tax literacy and MSMEs
  • Auditing (Auditing & Assurance Services)
  • Audit quality and independence
  • Forensic accounting and fraud detection
  • Internal audit and risk management
  • Audit committee effectiveness
  • Technology in auditing (CAATs, blockchain auditing)
  • Budgeting and forecasting
  • Financial statement analysis
  • Fair value accounting
  • International Financial Reporting Standards (IFRS)
  • Earnings management
  • reporting & transparency
  • Sustainability reporting (CSR/ESG reporting)
  • Audit implications in financial reporting
  • Cost control & cost management
  • Performance measurement systems (Balanced Scorecard, EVA)
  • Activity-based costing (ABC)
  • Strategic management accounting
  • Behavioral issues in management accounting
  • Sharia/Islamic Accounting
  • Accounting Information Systems
  • Behavioral Accounting
  • Environmental and Social Accounting, and
  • Accounting and Business Education