BIMA Journal (Business, Management, & Accounting Journal)
type: channel
description: Bima Journal ( Bussiness, Management and Accounting Journal) is an international, double-blind peer-reviewed, open-access journal, published by Bengkulu Young Lecturer Association (www.pdmbengkulu.org) in collaborations with Ikatan ahli Ekonomi Islam Indonesia (IAEI), and Institute Akuntan Manajemen Indonesia (IAMI). International standard serial number Bima Journal ( Bussiness, Management and Accounting Journal) : 2721-2971 (print) and 2721-267x (media Online). It will consider submissions from all over the world, on research works not being published or submitted for publication towards publication as the full paper, review article and research note in all areas of Bussiness, Management and Accounting sciences. Bima Journal is published twice a year, in June and December, and welcomes submissions from scholars and researchers worldwide. The journal considers manuscripts that have not been previously published or are under consideration elsewhere, including full research papers, review articles, and research notes across the fields of business, management, and accounting sciences. The scope of the journal covers a wide range of disciplines in business, management, and accounting, providing a platform for scholars to contribute and engage in academic discourse. The editorial board ensures a rigorous double-blind peer review process to maintain high publication standards. As an open access journal, Bima Journal publishes original scientific research, theoretical papers, and empirical studies, serving as a medium for academic exchange and the dissemination of knowledge in the fields of management and business. The publication aims to strengthen the integration between theory, concepts, and practical applications, creating a bridge between academic research and real-world practice. The journal is intended for researchers, academics, lecturers, undergraduate and postgraduate students, as well as business practitioners. Research dissemination through Bima Journal enables…
publisher: Perkumpulan Dosen Muda (PDM) Bengkulu
language: en-US
publication name: BIMA Journal (Business, Management, & Accounting Journal)
issn: 2721-2971
copyright: An author who publishes in the BIMA JOURNAL: Business, Management, and Accounting Journal agrees to the following terms: Author retains the copyright and grants the journal the right of first publication of the work simultaneously licensed under the Creative Commons Attribution-ShareAlike 4.0 License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal Submission of a manuscript implies that the submitted work has not been published before (except as part of a thesis or report, or abstract); that it is not under consideration for publication elsewhere; that its publication has been approved by all co-authors. If and when the manuscript is accepted for publication, the author(s) still hold the copyright and retain publishing rights without restrictions. For the new invention, authors are suggested to manage its patent before published. The license type is CC-BY-SA 4.0. BIMA JOURNAL: Business, Management and Accounting is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License. You are free to: Share — copy and redistribute the material in any medium or format Adapt — remix, transform, and build upon the material for any purpose, even commercially. The licensor cannot revoke these freedoms as long as you follow the license terms. Under the following terms: Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use. ShareAlike — If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original. No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits. Notices: You do not have to comply with the license for elements of the …
items: Effect Of Product Quality, Promotion, Price And Service On Consumer Decisions At Suzuya Mall Rantauprapat Shopping Center
items: Managerial Ownership And Dividend Policy As Determinants of Company Value in Food and Bevergae Companies on the Indonesia Stock Exchange in 2019-2023
items: Analysis of SERVQUAL Dimensions on Customer Satisfaction in Forming Customer Loyalty at Rainbow Gym, Semarang City
items: The Influence of FOMO and Impulsive Buying on Students' Personal Financial Management Moderated by Self Control
items: https://journal.pdmbengkulu.org/index.php/bima/article/view/1628
items: Ownership Structure And Firm Value: The Mediating Role Of Financial Performance
items: Determinants of Online Loan Adoption among Gen Z’s: The Role of Gender, Financial Literacy, Self-Efficacy, and Risk Perception
items: Maqashid Al-Sharia Based Marketing Strategy of Imam As-Syatibi in Facing Business Competition: A Case Study of Arinna Hijab Ganding
items: Influence Of Machiavellianism, Love of Money, And Religiosity On The Tendency of Fraud Accounting In Luwu Raya: A Quantitative Study With Smart-PLS
items: Social Media As A Moderator In The Relationship Between Financial Literacy And Skills Toward Financial Inclusion: An Sem-Based Study On Msmes In Palopo
items: A Quantitative Study with SPSS 26: The Influence of Environmental Costs on Financial Performance with Managerial Ownership as Moderating
items: Influence of Enviromental, Social, and Governance (ESG) and Company Size on Company Value in Basic Materials Sector (2021-2023)
items: Effect Of Service Quality On Consumer Loyalty With Consumer Satisfaction As An Intervening Variable At PT. Capella Dinamik Nusantara (Capella Honda 88 Workshop) Pekanbaru
items: Role of Financial Literacy in Family Income Management in Luwu Regency
items: Impact of Financial Literacy, Income, and Lifestyle On The Financial Behavior of Accounting Students In Surabaya
items: Impact of Financial Literacy, Investment Training, and Risk Attitudes on Investment Decisions: The Moderating Role of Self-Efficacy in Public University Students in Surabaya
items: Influence of Individual Competence And Internal Control System On The Financial Management Performance of The Blu Batara Guru Hospital Luwu Regency
items: Impact of E-Commerce and Accounting Information Systems on Entrepreneurship Decisions: A Case Study of Accounting Students at UPNVJT
items: Impact of Agrotechnology Innovation, Human Resource Quality, And Capital Investment In Improving Profitability With Plantation Productivity As A Mediator at PT. TSB Plantation Company
items: Impact of Accounting Information System Implementation, Digital Transformation, and Internal Control on Employee Performance: A Case Study of PT Fokus Jasa Mitra
items: Analysis of The Effect Of Exchange Rate, Leverage, And Liquidity On Financial Performance With Firm Age As A Control Variable
items: Analysis of factors influencing accountability for village fund management in 2024
items: Impact of Board Size , CEO Duality, and Independent Commissioner on the Format of Sustainability Reports in Banking Companies
items: Analysis of the Influence of Financial Report Accountability and Religiosity on Muzaki Trust in the Baitul Maal Hidayatullah (BMH) Institution in Bengkulu
items: Factors Influencing Learning Outcomes in MYOB Accounting Computer Subject: A Study of Grade XI Accounting Students
items: Global Trends In Good Corporate Governance And Tax Risk Management: A Bibliometric Analysis Using Vosviewer
items: Influence Of Human Capital Management And Work Discipline On Employee Performance at PT. Bumi Mineral Sulawesi
items: Breaking Domestic Boundaries: The Role of Affiliate Marketing in Building Productivity Among Housewives in the Digital Age
items: Analysis Of The Effect Of Price, Quality, Promotion, And Brand Image Of Skintific On Students Buying Interest
items: Influence of Financial Literacy and Financial Inclusion on Millennials’ Investment Decisions in North Luwu Capital Market
items: Influence Of Financial Literacy and Financial Technology On Financial Management among Accounting Student in East Java
items: Effect of Capital Structure, Liquidity, and Earnings Per Share on Profitability in Gold Mining Companies Listed on the Indonesia Stock Exchange
items: Human Resource Accounting and Financial Performance: Evidence from Indonesia’s Health Sector (2018–2023)
items: Tax Aggressiveness In Property And Real Estate Companies: The Role Of Financial Distress And Transfer Pricing
items: Designing A 7P Marketing Mix Strategy To Boost Sales: A Case Study At Maqdisa Beauty Salon
items: Effect of Ease of Use on User Satisfaction with Zahir Accounting Enterprise Software Among Accounting Students at The University of National Development “Veteran” East Java
items: Influence Of Work Life Balance And Work Environment On Employee Performance PDAM Tirta Bukae North Luwu
items: Effect of Workload And Work Stress On The Work Quality Of Employees Of BPBD, North Luwu District
items: Impact of Green Banking, Sustainability Report, and Enterprise Risk Management on Financial Performance
items: Role of Online Customer Ratings in Shaping Purchase Decisions: A Case Study of Erigo Products on Shopee
items: Influence of Mental Health, Turnover Intention And Work Environment On The Performance Of Millennial Employees at Bank BRI Branch Bengkulu
items: Financial Performance and Growth Prospects of PT Telkom Tbk: Empirical Ratio Based Analysis (2021–2024)
items: Effect of Workload, Work Stress Management, And Work Motivation On Employee Performance At PDAM Tirta Bukae Luwu Utara
items: Optimizing Tiktok For Enhancing Brand Awareness In MSMEs: A Case Study of Kopi Toko Tua
items: Impact of Employee Competence and Resilience on Job Performance: A Case Study of PT. Dharma Electrindo Manufacturing
items: Influence of Green Accounting, Company Size, Leverage, And Profitability on Return On Asset (ROA) of Mining Companies
items: Determinants of Earnings Management in Indonesian Consumer Non-Cyclical Companies
items: Influence of Human Resource Development And Service Quality On Work Productivity Class II Land Transportation Management Center In South Sumatra
items: Impact of The Covid-19 Pandemic On Egg Market Integration And Price Transmission In Indonesia
items: Influence Of Good Corporate Governance, Capital Structure And Sales Growth On Firm Value
items: Effectiveness Of Village Fund Management In Improving Community Welfare In Mangalle Village
items: Development of Tourism Villages To Increase Local People'S Income In Tamboke Natural Baths, North Luwu Regency
items: Influence of Employee Well-Being and Mental Health on Employee Performance at BULOG, Cirebon City
items: The Influence of Marketing and Service Strategies on Loyalty through Customer Satisfaction at ULI OLSHOP Store in North Luwu Regency
items: Influence Of Competence, Work Discipline, And Motivation On The Performance Of Employees In The Regional Revenue Service In Palembang City
items: Influence Of Product Quality On Repurchase Intention Mediated By Customer Satisfaction On Sunscreen Products In Cimahi City
items: Influence of Digital Marketing and Online Customer Reviews on Customer Satisfaction: A Case Study of Husna Frozen Mart
items: The Influence of Service Quality and Retail Innovation on Customer Satisfaction at Lequita Furniture
items: Accelerating Sustainable Performance of Balinese Woven MSMEs Through Digital Innovation and Green Entrepreneurship
items: Effect Of Government Spending And Investment On Economic Growth In South Sulawesi
items: Effect Of Work Stress On Mental Well-Being With Workplace Spirituality As A Mediating Variable
items: Stock Risk as a Moderator in the ESG-Return Relationship: Evidence from the Indonesian Capital Market
items: Market responses in Indonesia to the Russia─Ukraine War Announcment: Evidence from LQ45 Companies ( 2020–2024)
items: Profitability, Capital Structure, And Dividend Policy On Firm Value: The Moderating Role Of Firm Size In The Banking Sector
items: Analysis of Organizational Citizenship Behavior Based on Employee Engagement, Organizational Justice, and Work-Life Balance
items: Revealing Purchase Intention as a Mediator Between Influencers and Gen Z Purchase Decisions
items: The Effect of Jakarta Interbank Offered Rate, Stock Transaction Value, Inflation, and Non- Performing Financing on the Stock Price of PT. Bank Syariah Indonesia Tbk
items: Manajemen Konflik; Evaluasi Kine Effect Of Conflict Management And Performance Evaluation On Human Resource Development At Indomaret In Walmas
items: Influence Of Religiosity, Perception Of Entrepreneurship, And Locus Of Control On Entrepreneurial Decisions
items: Impact Of Tax Amnesty Policy On Individual Taxpayer Compliance In Pontianak City
items: 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
items: Determinants of Capital Adequacy and Liquidity Risk on Profitability in the Banking Sector

Effect Of Product Quality, Promotion, Price And Service On Consumer Decisions At Suzuya Mall Rantauprapat Shopping Center
type: item
description: Purpose: This study aims to examine the effect of product quality, promotion, price, and service quality on consumer purchasing decisions at Suzuya Mall Rantauprapat. Methodology: This research uses a quantitative approach by collecting primary data through questionnaires distributed to consumers of Suzuya Mall Rantauprapat using a Likert scale. The data were analyzed using multiple linear regression supported by validity, reliability, and classical assumption tests. Results: The results show that product quality, promotion, price, and service quality each have a positive and significant effect on consumer purchasing decisions. Simultaneously, all independent variables significantly influence purchasing decisions. Novelty: This study presents an integrated analysis of product, promotion, price, and service quality factors in influencing purchasing decisions within a regional retail mall context. Findings: Promotion is identified as the most dominant factor affecting consumer purchasing decisions, followed by product quality, service quality, and price. Originality: The originality of this study lies in its empirical evidence derived from a local retail setting, providing insights into consumer behavior in regional shopping centers. Conclusions: Enhancing product quality, promotional strategies, pricing policies, and service performance can effectively increase consumer purchasing decisions. Type of Paper: Empirical Research Paper.
creator: Sri Ramadani
creator: Novrihan Leily Nasution
creator: Syukron Arjuna
rights: Copyright (c) 2025 Sri Ramadani, Novrihan Leily Nasution, Syukron Arjuna https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 729
ending page: 740
doi: 10.37638/bima.6.2.729-740

Managerial Ownership And Dividend Policy As Determinants of Company Value in Food and Bevergae Companies on the Indonesia Stock Exchange in 2019-2023
type: item
description: Purpose: This study aims to test and analyze the influence of managerial ownership and dividend policy on company value. Methodology: This quantitative study uses a documentation method by collecting secondary data obtained from financial reports and annual reports of food and beverage companies from 2019-2023. The data analysis technique in this study uses descriptive statistical analysis, classical assumption tests, multiple linear regression tests, determination tests and partial tests processed using SPSS 27. Results: The t-test results indicate that managerial ownership and dividend policy have a significant partial effect on firm value. The R2 value in this study is 28.7%, which suggests that managerial ownership and dividend policy can explain the company’s value by 28.7%. Findings: Partially, managerial ownership and dividend policy affect company value. Novelty and Originality: This study uses the period 2019-2023 to examine the impact of the pandemic and the long-term impact of managerial ownership and dividend policy on company value after the pandemic. The sample in this study is more specific, namely, manufacturing companies in the food and beverage subsector. Conclusion: Based on research results, increasing company value can be done by increasing managerial ownership and dividend policy. Type of Paper: Research Article
creator: Audrey Dwi Rahma
creator: Ruhul Fitrios
rights: Copyright (c) 2025 Audrey Dwi Rahma https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 741
ending page: 752
doi: 10.37638/bima.6.2.1741-1752

Analysis of SERVQUAL Dimensions on Customer Satisfaction in Forming Customer Loyalty at Rainbow Gym, Semarang City
type: item
description: Purpose: This study analyzes the influence of the five SERVQUAL dimensions (tangible, reliability, responsiveness, assurance, and empathy) on customer satisfaction and its subsequent effect on customer loyalty at Rainbow Gym in Semarang, Indonesia. The research is motivated by a significant 37.65% decline in gym membership and negative customer feedback concerning interpersonal service quality. Methodology: A quantitative approach was employed using purposive sampling to gather data from 140 respondents. Data were collected via structured questionnaires and analyzed using Structural Equation Modeling (SEM) with Partial Least Squares (PLS) via SmartPLS 4. Results: The analysis shows that all five SERVQUAL dimensions have a positive and significant effect on customer satisfaction, with assurance and empathy being the most influential. Furthermore, customer satisfaction significantly drives loyalty. Findings: The study underscores the dominant role of interpersonal service quality especially assurance and empathy in enhancing satisfaction and fostering loyalty in a gym setting. Originality: This research uniquely explores the application of SERVQUAL in the fitness industry using a PLS-SEM approach, which is still rarely used in this context. Novelty: The study contributes new insights into how interpersonal service dimensions impact loyalty through satisfaction, specifically in the context of weight-training gyms in Indonesia. Conclusions: Rainbow Gym and similar businesses should prioritize enhancing interpersonal service quality through staff training and consistent service delivery to retain members and foster long-term loyalty. Type of Paper: Quantitative research paper.
creator: Leon Islamey Adzim
creator: Hertiana Ikasari
creator: Fakhmi Zakaria
creator: Haunan Damar
rights: Copyright (c) 2025 Leon Islamey Adzim https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 753
ending page: 766
doi: 10.37638/bima.6.2.753-766

The Influence of FOMO and Impulsive Buying on Students' Personal Financial Management Moderated by Self Control
type: item
description: Purpose: This research aims to examine the relationship between the fear of missing out (FOMO) and impulsive buying, with self control as a moderating variable. Â Methodology: This study employs a quantitative method with the population being undergraduate students of state universities in Surabaya. Using a purposive sampling technique, 100 samples were obtained. The SmartPLS 4.0 application was used as a data analysis technique. Results The results of the study indicate that low fear of missing out and impulsive buying have a positive impact on students' personal financial management. Self-control can moderate the impact of fear of missing out and impulsive buying on students' personal financial management. Findings: This study highlights that state university students in Surabaya are able to control themselves from the influence of FOMO and impulsive buying. Novelty and originality: This study contributes to the development of knowledge about personal financial management of students influenced by fomo and impulsive buying, especially among Gen Z of State Universities in Surabaya. Conclusion: The lower the level of FOMO and impulsive buying, the better the student's personal financial management. and high self-control, able to control the influence of FOMO and impulsive buying. Type of Paper: Reasearch Paper
creator: Safrina Hasanah
creator: Siti Sundari
rights: Copyright (c) 2025 Hasanah Safrina https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 767
ending page: 774
doi: 10.37638/bima.6.2.767-774

https://journal.pdmbengkulu.org/index.php/bima/article/view/1628
type: item
title: The Influence Of Financial Literacy, Lifestyle, And Income Of Parental On The Financial Behavior Of Students In A Cashless Society In The Faculty Of Economics And Business Of Public Universities In Surabaya City
description: Purpose: to examine how students at Surabaya State University's Faculty of Economics and Business behave financially in a cashless world in relation to their financial knowledge, lifestyle, and parental income. Methodology: A survey design and a quantitative methodology are used in this study. Questionnaires were given to 100 students in order to gather data. The Smart Partial Least Squares (PLS) method was applied to the data analysis. Results: Hypothesis testing revealed that X1, X2, and X3 influence financial behavior (Y), with a p-value of under 0.05. Findings: The three variables (X) account for 75.5% of the financial behavior variable, according to the R-squared value of 0.755. Novelty: This study is unique because it examines a topic that hasn't been extensively researched before: financial literacy, lifestyle, and parental income in the setting of a cashless society. Originality: In light of the shift to a cashless society, this study provides students at State Universities' Faculty of Economics and Business in Surabaya City with a fresh viewpoint on money management. Conclusion: In a cashless environment, student financial behavior is influenced by financial literacy, lifestyle, and parental income. Type of Paper: Empirical Research Paper.
creator: Annisa Aliyyatud Dzakiyah
creator: Tituk Diah Widajantie
rights: Copyright (c) 2025 Annisa Aliyyatud Dzakiyah https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 775
ending page: 792
doi: 10.37638/bima.6.2.775-792

Ownership Structure And Firm Value: The Mediating Role Of Financial Performance
type: item
description: Purpose: This study examines the direct and indirect effects of institutional ownership and managerial ownership on firm value, with financial performance as a mediating variable. Methodology: The study utilizes secondary data from 155 manufacturing firms listed on the Indonesia Stock Exchange (IDX) for the 2020–2023 period. A purposive sampling technique is used, and data are analyzed using SPSS 26 with regression and path analysis. Findings: Institutional ownership negatively affects firm value and positively affects financial performance. Managerial ownership positively influences firm value but does not affect financial performance. Financial performance positively influences firm value. Results: Financial performance mediates the relationship between institutional ownership and firm value but does not mediate the relationship between managerial ownership and firm value. Novelty: This study extends existing literature by testing the mediating effect of financial performance using recent post-pandemic data. Originality: The research uniquely contributes by combining ownership structure variables with financial mediation in an emerging market context. Conclusions: Institutional monitoring increases financial performance but may negatively signal firm value. Managerial ownership improves firm value directly but lacks effect on profitability. Type of Paper: Empirical research paper.
creator: Mita Meilina Wijayanti
creator: Muhammad Ja'far Shodiq
rights: Copyright (c) 2025 Mita Meilina Wijayanti, Muhammad Ja'far Shodiq https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 793
ending page: 806
doi: 10.37638/bima.6.2.793-806

Determinants of Online Loan Adoption among Gen Z’s: The Role of Gender, Financial Literacy, Self-Efficacy, and Risk Perception
type: item
description: Purpose: This study investigates how gender, financial literacy, financial self-efficacy, and risk perception influence the intention to use online lending services among Generation Z university students in Surabaya. Methodology: A quantitative approach was applied using Partial Least Squares-SEM (SmartPLS 4.0) on a sample of 290 accounting students, selected through stratified random sampling. Data were collected via online surveys. Findings: Financial literacy and self-efficacy significantly and positively influence online loan interest, while perceived risk shows a significant negative impact. Gender was not found to be a significant factor. Novelty: This research contributes to the fintech behavioral literature by confirming the dominance of cognitive and psychological drivers over demographic characteristics in shaping Gen Z’s online loan interest. Originality: The study adds a regional context by focusing on accounting students in Surabaya, representing a tech-savvy and financially literate cohort, with gender explored as a non-significant differentiator. Conclusion: Online loan interest is primarily shaped by internal competencies (literacy, self-efficacy) and risk aversion rather than demographic traits like gender. Type of Paper: Research Article.
creator: Putrila Maya Jannata
creator: Dwi Suhartini
rights: Copyright (c) 2025 Putrila Maya Jannata, Dwi Suhartini https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 807
ending page: 818
doi: 10.37638/bima.6.2.807-818

Maqashid Al-Sharia Based Marketing Strategy of Imam As-Syatibi in Facing Business Competition: A Case Study of Arinna Hijab Ganding
type: item
description: Purpose: This research analyzes the marketing strategy of Arinna Hijab Ganding based on Imam As-Syatibi's Maqashid Al-Sharia to increase competitiveness in a competitive market. Methodology: through a qualitative approach with a case study method, combining literature analysis of As-Syatibi's Maqashid Al-Sharia and observation of the marketing strategy implemented by Arinna Hijab Ganding involving 30 Arinna consumers with data collected through observation, interviews, and documentation. Result: The findings show how five important principles of Maqashid Al-Sharia (hifzh ad-din, hifzh an-nafs, hifzh an-nasl, hifzh al-mal) have been effectively integrated into the Company's marketing mix, resulting in differentiated value creation, strong customer trust, and sustainable business growth while maintaining sharia compliance. Findings: This study reveals that this strategy goes beyond profit maximization by incorporating ethical considerations such as fairness, transparency, and social responsibility. Novelty: This research highlights that this approach goes beyond profit maximization by incorporating ethical considerations such as fairness, transparency, and social responsibility, making it highly relevant for Islamic fashion businesses. Conclusions: By providing a practical model for operationalizing Islamic principles in marketing strategies, this research offers valuable insights for Shariah-compliant businesses seeking to balance commercial success with religious values in a competitive marketplace. Type of Paper: Research Article.
creator: Sa'adatud Daroini
creator: Anna Zakiyah Hastriana
rights: Copyright (c) 2025 Sa'adatud Daroini https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 819
ending page: 838
doi: 10.37638/bima.6.2.819-838

Influence Of Machiavellianism, Love of Money, And Religiosity On The Tendency of Fraud Accounting In Luwu Raya: A Quantitative Study With Smart-PLS
type: item
description: Purpose: This study aims to examine the influence of Machiavellianism, love of money, and religiosity on the tendency of accounting fraud among public sector employees in the Luwu Raya area. Methodology: This research employs a quantitative approach with a survey design. Data were collected through purposive sampling using structured questionnaires distributed to public sector employees who met the research criteria. The data were analyzed using Partial Least Squares (PLS) with SmartPLS 4 to test the proposed hypotheses. Results: The results indicate that Machiavellianism has a positive and significant effect on the tendency of accounting fraud, while love of money shows no significant effect. Religiosity is found to have a negative and significant effect on fraud tendency, indicating its role in suppressing unethical behavior. Novelty: This study integrates psychological traits and moral values into a single empirical model to explain accounting fraud tendencies in the public sector context. Findings: Religiosity functions as a moral control mechanism that can reduce fraudulent behavior, while Machiavellian traits increase fraud risk. Originality: The originality of this study lies in its empirical evidence from Indonesian public sector employees, a context that remains underexplored in fraud behavior research. Conclusions: Strengthening ethical character and religious values is essential for fraud prevention in public sector organizations. Type of Paper: Empirical Research Paper.
creator: Indah Widyananda
creator: Antong Antong
creator: Halim Usman
rights: Copyright (c) 2025 indah widyananda https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 839
ending page: 848
doi: 10.37638/bima.6.2.839-848

Social Media As A Moderator In The Relationship Between Financial Literacy And Skills Toward Financial Inclusion: An Sem-Based Study On Msmes In Palopo
type: item
description: Purpose: This study aims to analyze the moderating role of social media in the relationship between financial literacy, financial skills, and financial inclusion among MSMEs in Palopo City. Methodology: This research adopts a quantitative approach using a survey method targeting MSME owners in Palopo City. Data were analyzed using descriptive statistics and variance-based Structural Equation Modeling (SEM) with Partial Least Squares (PLS) techniques, utilizing SmartPLS 3 software. Results: The findings indicate that financial literacy, financial skills, and social media usage have a positive and significant effect on financial inclusion. However, social media does not significantly moderate the relationship between financial literacy and financial skills on financial inclusion. Novelty: This study integrates social media as a moderating variable within a financial inclusion framework for MSMEs in a regional Indonesian context. Findings: Financial literacy and financial skills remain the primary determinants of financial inclusion, while social media functions more as a supporting channel rather than an effective moderator. Originality: The originality of this study lies in its empirical evidence on MSMEs in Palopo City, contributing to limited research on digital financial inclusion in secondary urban areas. Conclusions: Improving financial inclusion requires strengthening financial education and financial skills while optimizing social media as an educational and promotional tool rather than as a moderating mechanism. Type of Paper: Empirical Research Paper.
creator: Purnama Syarifuddin
creator: Andika Rusli
creator: Sultan Sultan
rights: Copyright (c) 2025 Purnama Syarifuddin https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 849
ending page: 858
doi: 10.37638/bima.6.2.849-858

A Quantitative Study with SPSS 26: The Influence of Environmental Costs on Financial Performance with Managerial Ownership as Moderating
type: item
description: Purpose: This study investigates and evaluates how managerial ownership moderates the impact of environmental costs on financial performance. Methodology: 14 firms in the basic materials industry were listed on the Indonesia Stock Exchange for the 2021 - 2023 period as a consequence of the sample technique's usage of purposive sampling. The association between variables was examined using moderated regression analysis, which was performed using SPSS 26. Results: According to the study, financial performance is impacted by both environmental costs and managerial ownership, but the impact of environmental costs on financial performance is not mitigated by managerial ownership. Findings: Although managerial ownership can enhance financial performance, and this study emphasizes the significance of environmental costs, the relationship between environmental costs and financial performance is not moderated by the level of management's shareholdings. Novelty: It resides in combining corporate governance elements which are comparatively understudied with environmental concerns. Originality: The study's integration of management ownership and environmental cost viewpoints into a single model adds to Indonesia's corporate governance and sustainability literature. Conclusion: The study's results show that environmental costs reflect the company's responsibility for environmental issues important to stakeholders. The insignificance of managerial ownership moderation suggests that environmental decisions are not entirely determined by shareholders but rather by external stakeholder pressure and regulation.
creator: Nabilah Aribah Drajat
creator: Endah Susilowati
rights: Copyright (c) 2025 Nabilah Aribah Drajat, Endah Susilowati https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 859
ending page: 870
doi: 10.37638/bima.6.2.859-870

Influence of Enviromental, Social, and Governance (ESG) and Company Size on Company Value in Basic Materials Sector (2021-2023)
type: item
description: Purpose: The study aims to examine the influence of Enviromental, Social, and Governance (ESG) and company size on company value. Methodology: The methodology describes the quantitative approach, purposive sampling, and use of secondary data from the annual reports and sustainability reports of 31 companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. Multiple linear regression analysis was applied.. Results: The results show that ESG does not contribute to company value, while company size has a significant impact. Fidings: The findings highlight the absence of a significant impact of ESG on company value, contrary to the common belief that ESG drives company value. However, company size was found to have a significant impact on company value. Novelty: The uniqueness of this study lies in its exploration of ESG in the basic materials sector, providing new insights into how non-financial factors, such as ESG, affect company value in emerging markets such as Indonesia. Originality: Originality is demonstrated by combining ESG and company size into a single model to assess their impact on company value, particularly in the context of companies listed on the Indonesia Stock Exchange (IDX). Conclusion: The conclusion emphasizes that although ESG does not significantly affect company value, company size plays a key role in determining company value. Type of Paper: This article is accurately classified as a research article, focusing on empirical data analysis.
creator: Dela Febrianti
creator: Munari Munari
rights: Copyright (c) 2025 Dela Febrianti https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 871
ending page: 880
doi: 10.37638/bima.6.2.871-880

Effect Of Service Quality On Consumer Loyalty With Consumer Satisfaction As An Intervening Variable At PT. Capella Dinamik Nusantara (Capella Honda 88 Workshop) Pekanbaru
type: item
description: Purpose: This study aims to determine the influence of service quality on consumer loyalty with consumer satisfaction as an intervening variable at PT. Capella Dinamik Nusantara (Capella Honda 88 Workshop) Pekanbaru. Methodology: In this study, a purposive sampling technique was used to sample 100 respondents. The method used was descriptive statistics with a quantitative approach. Measurement models, structural models, and hypothesis testing with SmartPLS4 software analyze data with a Likert scale. Results: the results show that service quality has a significant direct effect on consumer loyalty with a T-statistic of 2.388>1.96 and a p-value of 0.017<0.05 Service quality significantly affects consumer satisfaction directly with a T-statistic of 13.812>1.96 and a p-value of 0.000<0.05. Consumer satisfaction significantly affects consumer loyalty directly with a T-statistic of 4.740>1.96. and the p-value 0.000<0.05. Consumer satisfaction mediates the effect of service quality on consumer loyalty, which has a significant influence with a T-statistic of 4.627>1.96 and a p-value of 0.000<0.05.. Findings: In this study, consumer satisfaction is able to mediate the influence of service quality on consumer loyalty has a significant influence. Novelty: This study uses a data processing application that is different from the previous research, namely using SmartPLS4. Using different dimensions compared to previous research. Originality: This study provides insight into the influence of service quality on consumer loyalty with consumer satisfaction at PT. Capella Dinamik Nusantara (Capella Honda 88 Workshop) Pekanbaru. The researcher directly distributed the questionnaire to the respondents. Conclusion: With consumer satisfaction obtained from the service quality is able to increase consumer loyalty. Type of Paper: A Research paper.
creator: Radifan Zaidan Zahroni
creator: Endang Sutrisna
rights: Copyright (c) 2025 Radifan Zaidan Zahroni https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 881
ending page: 892
doi: 10.37638/bima.6.2.881-892

Role of Financial Literacy in Family Income Management in Luwu Regency
type: item
description: Purpose: This study aims to analyze the role of financial literacy in family income management in Bua District, Luwu Regency. Methodology: This research employs a quantitative approach using purposive sampling, involving 50 housewives as respondents. Primary data were collected through structured questionnaires measuring financial knowledge, financial attitude, and financial behavior, and analyzed using statistical regression techniques. Results: The results indicate that financial knowledge has a positive and significant effect on family income management. Financial attitude also shows a positive and significant influence, while financial behavior demonstrates a strong and significant positive effect on income management practices. Novelty: This study offers an integrated examination of three core dimensions of financial literacy—knowledge, attitude, and behavior—within the context of household financial management in a rural district. Findings: Financial behavior emerges as a crucial driver of effective family income management, supported by adequate financial knowledge and positive financial attitudes. Originality: The originality of this research lies in its focus on housewives in Bua District, providing localized empirical evidence on household financial literacy in Indonesia. Conclusions: Strengthening community-based financial education programs is essential to improve family income management and enhance household financial well-being. Type of Paper: Empirical Research Paper.
creator: Cinta Lestari Dwi Cinta Lestari
creator: Antong Antong
creator: Goso Goso
rights: Copyright (c) 2025 Cinta Lestari Dwi Cinta Lestari, Antong Antong, Goso Goso https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 893
ending page: 906
doi: 10.37638/bima.6.2.893-906

Impact of Financial Literacy, Income, and Lifestyle On The Financial Behavior of Accounting Students In Surabaya
type: item
description: Purpose: This study aims to analyze how financial literacy, income, and lifestyle influence the financial behavior of accounting students at state universities in Surabaya. Methodology: A quantitative, correlational research design was applied, with 100 respondents selected using Slovin’s formula and simple random sampling. Data were collected through an online questionnaire and analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS). Results: The study found that financial literacy, income, and lifestyle all significantly and positively influence students' financial behavior. Findings: Financial literacy, income, and lifestyle play critical roles in shaping the financial behavior of students, emphasizing the importance of financial education. Novelty & Originality: This study contributes to the literature by highlighting the roles of financial literacy, income, and lifestyle in influencing students' financial behavior, focusing on Surabaya, an under-researched area. Conclusion: Improving financial literacy and fostering a frugal lifestyle can significantly enhance financial decision-making among students. Type of Paper: Empirical Research
creator: Muhammad Afif Khamdi
creator: Siti Sundari
rights: Copyright (c) 2025 Muhammad Afif Khamdi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 907
ending page: 916
doi: 10.37638/bima.6.2.907-916

Impact of Financial Literacy, Investment Training, and Risk Attitudes on Investment Decisions: The Moderating Role of Self-Efficacy in Public University Students in Surabaya
type: item
description: Purpose: This study aims to examine how financial literacy, investment training, and risk attitudes influence investment decisions among students of public universities in Surabaya, with self-efficacy as a moderating variable. Methodology: A quantitative approach was employed, with data collected from 100 students using a structured questionnaire. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Results: Financial literacy, investment training, and risk attitudes have a significant influence on investment decisions. Self-efficacy strengthens the influence of financial literacy and investment training on investment decisions but does not moderate the relationship between risk attitudes and investment decisions. Findings: The study highlights the role of self-efficacy as an important psychological factor that enhances financial decision-making among students. Novelty: This research introduces self-efficacy as a moderating variable, a relatively rare approach in studies exploring the relationship between financial literacy and investment decisions, especially among Indonesian students. Originality: The study presents a unique model that integrates cognitive, experiential, and psychological variables, emphasizing the significance of self-efficacy in financial behavior. Conclusion: The findings suggest that financial education programs should focus on enhancing self-efficacy to improve investment decision-making. Type of Paper: Empirical Research
creator: Ilham Dio Bhakti
creator: Tantina Haryati
rights: Copyright (c) 2025 Ilham Dio Bhakti, Tantina Haryati https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 917
ending page: 934
doi: 10.37638/bima.6.2.917-934

Influence of Individual Competence And Internal Control System On The Financial Management Performance of The Blu Batara Guru Hospital Luwu Regency
type: item
description: Purpose: This study aims to examine the effect of individual competence and internal control systems on the financial management performance of BLU Batara Guru General Hospital in Luwu Regency. Methodology: This research adopts a quantitative approach using primary and secondary data collected through structured questionnaires. The sample consists of 79 respondents selected through purposive sampling. Data were analyzed using multiple linear regression with SPSS version 21. Results: The findings indicate that individual competence has a positive and significant effect on financial management performance. Likewise, the internal control system significantly influences the financial management performance of the BLU hospital. Novelty: This study integrates human resource competence and internal control mechanisms as key determinants of financial management performance within a public service hospital context. Findings: Effective financial management performance is achieved when competent individuals are supported by a well-functioning internal control system. Originality: The originality of this research lies in its empirical evidence from a regional BLU hospital, providing insights into financial governance in the Indonesian public health sector. Conclusions: Improving employee competence and strengthening internal control systems are essential strategies to enhance accountable, transparent, and efficient financial management performance. Type of Paper: Empirical Research Paper.
creator: dewi safitri m.djalle
creator: A. Dahri Adi Patra
creator: Sofyan Syamsuddin
rights: Copyright (c) 2025 dewi safitri m.djalle https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 935
ending page: 942
doi: 10.37638/bima.6.2.935-942

Impact of E-Commerce and Accounting Information Systems on Entrepreneurship Decisions: A Case Study of Accounting Students at UPNVJT
type: item
description: Purpose: This study examines the role of E-Commerce and Accounting Information Systems (AIS) in encouraging entrepreneurial decisions among students at UPNVJT. Methodology: A literature review method was used, drawing from articles accessed via the Publish or Perish 8 application, with keywords such as e-commerce, AIS, entrepreneurship, and entrepreneurial interest. Results: The study finds that while e-commerce alone does not significantly influence entrepreneurial decisions, AIS does. The combined effect of AIS and e-commerce has a significant impact on entrepreneurial decision-making. Findings: Technological knowledge and intrinsic motivation significantly influence students' entrepreneurial choices. Novelty: The impact of accounting information systems and e-commerce on students' entrepreneurial choices is examined in this study. This study uniquely integrates the roles of e-commerce and AIS in shaping entrepreneurial decisions, with a specific focus on UPNVJT accounting students. Originality: Unlike prior research, this study uses SPSS analysis and a specific focus on accounting students to assess the impact of these technologies on entrepreneurial intentions. Conclusion: While e-commerce alone has minimal impact, integrating AIS for financial management and e-commerce for marketing can provide students with the necessary tools to pursue entrepreneurship. Type of Paper: Research Paper
creator: Diva Ayu Rahma Mauluddyah
creator: Munari Munari
rights: Copyright (c) 2025 Diva Ayu Rahma https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 935
ending page: 950
doi: 10.37638/bima.6.2.935-950

Impact of Agrotechnology Innovation, Human Resource Quality, And Capital Investment In Improving Profitability With Plantation Productivity As A Mediator at PT. TSB Plantation Company
type: item
description: Purpose: This study aims to analyze the influence of agro-technology innovation, human resource (HR) quality, and capital investment on profitability, with plantation productivity as a mediating variable at PT. TSB, a plantation company facing intense industry competition. Methodology: A quantitative approach with path analysis was employed. Data were collected through questionnaires, observations, and company documentation, then analyzed using Structural Equation Modeling (SEM) via SmartPLS software. The sample included employees and relevant management personnel at PT. TSB. Results: Agro-technology innovation, HR quality, and capital investment had a positive and significant effect on plantation productivity. Furthermore, plantation productivity positively influenced profitability. Productivity also acted as a partial mediator in the relationship between agro-technology innovation, HR quality, capital investment, and profitability. Findings: Enhancing agro-technology innovation, HR quality, and capital investment can boost plantation productivity, ultimately increasing PT. TSB’s profitability. The study highlights the importance of optimizing technology, HR training, and capital allocation for operational efficiency and competitive advantage. Novelty: This study fills a research gap by comprehensively testing a mediation model of plantation productivity, which has not been widely explored in the context of Indonesian plantation companies.. Conclusion: To improve profitability, PT. TSB should prioritize agro-technology adoption, HR development, and strategic capital investments, leveraging productivity as a key mediating factor. Type of Paper: Empirical research.
creator: zainul wasik
rights: Copyright (c) 2025 zainul wasik https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 951
ending page: 964
doi: 10.37638/bima.6.2.951-964

Impact of Accounting Information System Implementation, Digital Transformation, and Internal Control on Employee Performance: A Case Study of PT Fokus Jasa Mitra
type: item
description: Purpose : This study investigates the effects of Accounting Information System (AIS) implementation, digital transformation, and internal control on employee performance at PT Fokus Jasa Mitra. Methodology: A quantitative method was employed, utilizing a questionnaire distributed to 97 respondents. The data were analyzed using multiple linear regression to test the hypothesis. Results: The implementation of AIS, digital transformation, and internal control significantly affected employee performance, both partially and simultaneously. Findings: The study confirms that AIS, digital transformation, and internal controls contribute to employee performance through improved work efficiency and decision-making. Novelty: This study provides a unique perspective on how the interplay between technological and control factors impacts employee performance within the context of PT Fokus Jasa Mitra, a company transitioning from FoxPro to ERP. Originality: Unlike previous studies, this research specifically focuses on PT Fokus Jasa Mitra and uses SEM-PLS analysis to explore employee performance in light of system and organizational changes. Conclusion: The findings highlight the critical role of AIS, digital transformation, and internal control in enhancing employee performance. These insights offer practical implications for managers in similar business environments. Type of Paper: Empirical Research
creator: Nawaal Fakhri Widiantoro
creator: Fajar Syaiful Akbar
rights: Copyright (c) 2025 Nawaal Fakhri Widiantoro https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 965
ending page: 976
doi: 10.37638/bima.6.2.965-976

Analysis of The Effect Of Exchange Rate, Leverage, And Liquidity On Financial Performance With Firm Age As A Control Variable
type: item
description: Purpose: This study aims to analyze the influence of exchange rate, leverage, and liquidity on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2023, with firm age as a control variable. Methodology: Using a quantitative approach, the sample was selected through purposive sampling, resulting in 113 manufacturing firms. The variables observed include return on assets (ROA), debt ratio (DR), current ratio (CR), exchange rate, and firm age. Data were analyzed using panel regression with a fixed effect model based on the Hausman test. Results: The results indicate that leverage has a significant negative effect on financial performance, while liquidity and exchange rate have no significant effect. Firm age as a control variable does not significantly affect ROA. Findings: The study highlights the importance of managing debt levels to maintain profitability and supports previous literature on capital structure theory. Novelty: This research incorporates firm age as a control variable and uses a decade-long data panel from Indonesian manufacturing companies. Originality: This study contributes a comprehensive view of macro and micro financial determinants of firm performance in a developing economy context. Conclusion: Companies must manage leverage carefully to avoid profitability decline. High liquidity or long firm age does not guarantee better performance. Type of Paper: Research article
creator: Salma Roihana Zakiyya
creator: Mohammad Yunies Edward
rights: Copyright (c) 2025 Salma Roihana Zakiyya https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 977
ending page: 986
doi: 10.37638/bima.6.2.977-986

Analysis of factors influencing accountability for village fund management in 2024
type: item
description: Purpose: This study aims to analyze the influence of apparatus competence, organizational commitment, and the utilization of information technology on the accountability of village fund management in Belopa District, Luwu Regency. Methodology: The study employs a quantitative approach using multiple linear regression analysis. Data were collected through structured questionnaires distributed to village officials from five villages in Belopa District. Results: The results indicate that organizational commitment and the utilization of information technology have a positive and significant effect on village fund management accountability. In contrast, apparatus competence shows a negative effect on accountability. Novelty: This study introduces an empirical perspective by revealing a counterintuitive relationship between apparatus competence and accountability in village fund management. Findings: Organizational commitment and effective use of information technology emerge as key drivers in enhancing accountability at the village level, while competence alone does not necessarily guarantee better governance outcomes. Originality: The originality of this research lies in its focus on village-level public finance management and its empirical evidence from a rural Indonesian context. Conclusions: Strengthening organizational commitment and optimizing information technology utilization are crucial strategies to improve village fund accountability, alongside the need to reassess competency development programs. Type of Paper: Empirical Research Paper.
creator: wanda wanda
creator: A. Dahri Adi Patra
creator: Abid Ramadhan
rights: Copyright (c) 2025 wanda wanda https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 987
ending page: 1002
doi: 10.37638/bima.6.2.987-1002

Impact of Board Size , CEO Duality, and Independent Commissioner on the Format of Sustainability Reports in Banking Companies
type: item
description: Purpose: This study investigates the impact of board size, CEO Duality, and the independent commissioner board on the format of sustainability report in banking company. Methodology: A quantitative method using logistic regression analysis was applied to a sample of 31 banking companies listed on the Indonesia Stock Exchange from 2022 to 2024. Results: Board size and independent commissioner boards significantly influence the format of sustainability reports, while CEO duality has no impact. Findings: Companies with larger boards and more independent commissioners are more likely to publish standalone sustainability reports. Novelty: The research provides insights into how corporate governance factors, like board composition, influence sustainability reporting, a topic underexplored in the Indonesian banking sector.. Originality: This study contributes by focusing on banking companies in Indonesia and the application of governance variables in sustainability reporting formats.Conclusion: Board size and independent commissioners are key drivers of sustainability report formats, while CEO duality does not significantly influence the format. Type of Paper: Empirical Research article
creator: Aliya Murthi Arifah
creator: Rizdina Azmiyanti
rights: Copyright (c) 2025 Aliya Murthi Arifah, Rizdina Azmiyanti https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 1003
ending page: 1016
doi: 10.37638/bima.6.2.1003-1016

Analysis of the Influence of Financial Report Accountability and Religiosity on Muzaki Trust in the Baitul Maal Hidayatullah (BMH) Institution in Bengkulu
type: item
description: Purpose: This study aims to examine the effect of financial report accountability and religiosity on muzaki trust in the Baitul Maal Hidayatullah (BMH) institution in Bengkulu. Methodology: This research adopts a quantitative approach using multiple linear regression analysis. Data were collected through structured questionnaires distributed to 84 muzaki of BMH Bengkulu and analyzed after passing validity, reliability, and classical assumption tests. Results: The findings show that financial report accountability and religiosity have a positive and significant influence on muzaki trust. Greater transparency and accountability in financial reporting, supported by strong religious values, enhance donor confidence in zakat institutions. Novelty: This study integrates financial accountability and religiosity as complementary determinants of trust in Islamic philanthropic institutions. Findings: Financial accountability strengthens institutional credibility, while religiosity reinforces moral commitment and trust. Originality: The originality lies in providing localized empirical evidence from a regional zakat institution in Indonesia. Conclusions: Strengthening transparent financial governance and religiosity is crucial for sustaining muzaki trust. Type of Paper: Empirical Research Paper.
creator: HENDRI HENDRI
creator: Iwan Kurniawan ZP
rights: Copyright (c) 2025 HENDRI HENDRI, Iwan Kurniawan ZP https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 1017
ending page: 1024
doi: 10.37638/bima.6.2.1017-1024

Factors Influencing Learning Outcomes in MYOB Accounting Computer Subject: A Study of Grade XI Accounting Students
type: item
description: Purpose: This research aims to determine the partial influence of basic accounting knowledge, learning motivation, and computer knowledge on student learning outcomes in the MYOB Accounting Computer course. The study is important to identify key factors that support practical accounting skills and student readiness for the workforce. Methodology: A quantitative approach was applied using multiple linear regression analysis. The study employed a total sampling technique involving 133 Grade XI accounting students at a private vocational high school in Surabaya during the 2023/2024 academic year. Data were collected through documentation of MYOB course grades and questionnaires measuring the independent variables. Results: The analysis showed that basic accounting knowledge and learning motivation significantly influenced learning outcomes, while computer knowledge did not have a significant effect. Findings: The research highlights that foundational knowledge and intrinsic motivation are critical for students to succeed in applied accounting software learning. Novelty: This study offers a novel contribution by empirically examining the influence of cognitive factors such as basic accounting understanding, affective factors such as learning motivation, and technical factors such as computer knowledge on MYOB learning outcomes in a vocational school context. Unlike most previous studies that focus on higher education or isolate variables, this research provides a more integrated analysis relevant to the practical needs of vocational accounting education. Originality: The study reveals that computer knowledge alone does not ensure successful learning outcomes without the support of conceptual understanding and motivation, underlining the importance of integrated learning strategies. Conclusion: Enhancing basic accounting understanding and motivation is essential to improving MYOB learning outcomes. Type of Paper: Quantitative research paper.
creator: Khairatuna'ilah Khairatuna'ilah
creator: Anik Yuliati
rights: Copyright (c) 2025 Khairatuna' ilah, Anik Yuliati https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 1025
ending page: 1034
doi: 10.37638/bima.6.2.1025-1034

Global Trends In Good Corporate Governance And Tax Risk Management: A Bibliometric Analysis Using Vosviewer
type: item
description: Purpose: This study aims to map how scientific research on the relationship between Good Corporate Governance (GCG) and Tax Risk Management has evolved in recent years and to identify key thematic clusters in this area. Methodology: A Systematic Literature Review (SLR) was conducted using Publish or Perish software for data retrieval and VOSviewer for bibliometric mapping and visualization. Results: The analysis revealed an upward trend in scholarly publications linking GCG to tax risk. Findings: Findings indicate that strong corporate governance plays a crucial role in minimizing tax-related risks through mechanisms such as audit committees, board oversight, and disclosure practices. Novelty: This study contributes novelty by combining two bibliometric tools to systematically explore this interdisciplinary domain. Originality: The originality lies in its structured synthesis of existing literature, providing a global perspective on how GCG can be leveraged to manage tax risks. Conclusion: In conclusion, research on GCG and tax risk is expanding, but further empirical and sector-specific studies are needed to build more robust governance-tax frameworks.
creator: Laras Angelia Nirwana Sari
creator: Wiwit Pawitri
creator: Achmad Subagdja
rights: Copyright (c) 2025 Laras Angelia Nirwana Sari https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 1035–1048
ending page: 1035–1048
doi: 10.37638/bima.6.2.1035–1048

Influence Of Human Capital Management And Work Discipline On Employee Performance at PT. Bumi Mineral Sulawesi
type: item
description: Purpose:This study aims to analyze the effect of Human Capital Management (HCM) and work discipline on employee performance at PT Bumi Mineral Sulawesi. Methodology: The research employs a quantitative approach with a saturated sampling technique involving all 72 employees as respondents. Data were collected through observations and structured questionnaires using a Likert scale. The data were analyzed using multiple linear regression supported by validity and reliability tests.Results: The findings reveal that Human Capital Management does not have a significant effect on employee performance. In contrast, work discipline has a positive and significant effect on employee performance. Simultaneously, HCM and work discipline significantly influence employee performance. Novelty: This study highlights the dominance of work discipline over Human Capital Management in influencing performance within the nickel processing industry.Findings: Work discipline emerges as the most influential factor in improving employee performance, while HCM requires better alignment with operational needs. Originality: The originality of this study lies in its empirical evidence from a nickel processing company in Indonesia, a sector rarely examined in HCM research. Conclusions: Strengthening work discipline and optimizing the implementation of Human Capital Management are essential to improving employee performance. Type of Paper: Empirical Research Paper.
creator: Saskia Saskia
creator: Haedar Haedar
creator: Indra Indra
rights: Copyright (c) 2025 saskia kia Saskia skrmn https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 1035
ending page: 1056
doi: 10.37638/bima.6.2.1035-1056

Breaking Domestic Boundaries: The Role of Affiliate Marketing in Building Productivity Among Housewives in the Digital Age
type: item
description: Purpose: This study aims to explore how affiliate marketing in e-commerce contributes to improving the productivity and standard of living of housewives in the digital age. Methodology: This study uses a descriptive qualitative approach with in-depth interviews with eight informants who are housewives actively participating in affiliate marketing programmes. Data collection techniques include semi-structured interviews, social media observation, and digital documentation, analysed using the interactive model of Miles and Huberman. Results: The findings reveal that affiliate marketing provides flexible income opportunities and has a positive impact on the social and psychological aspects of housewives. Platforms such as TikTok and Shopee are the primary media for affiliate promotion. Findings: This study reveals that affiliate marketing not only serves as an economic tool but also as a means of empowering women through increased self-confidence, productivity, and social recognition. Novelty: This study offers a new perspective by examining affiliate marketing as a medium for empowering housewives, not merely as a digital marketing strategy. Originality: The uniqueness of this study lies in its multidimensional approach, which combines economic, social, and psychological aspects in the context of housewives' participation in the digital space. Conclusion: Affiliate marketing contributes significantly to the empowerment of housewives in the digital age, although challenges such as digital literacy and dependence on platform algorithms remain obstacles.
creator: Yuliani Istiqomah
creator: Liya Setiawati
creator: Asep Somantri
rights: Copyright (c) 2025 Yuliani Istiqomah https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 1057
ending page: 1064
doi: 10.37638/bima.6.2.1057-1064

Analysis Of The Effect Of Price, Quality, Promotion, And Brand Image Of Skintific On Students Buying Interest
type: item
description: ABSTRACT Purpose: This study aims to analyze the effect of price, promotion quality, and Skintific brand image on students’ purchase intention toward Skintific skincare products. Methodology: This research adopts a quantitative approach using a descriptive survey method. Data were collected through structured questionnaires distributed to 100 student respondents who use Skintific products. The data were analyzed using validity and reliability tests, multiple linear regression analysis, t-tests, f-tests, and the coefficient of determination (R²). Results: The results indicate that price, promotion quality, and Skintific brand image have a positive and significant effect on students’ purchase intention, both partially and simultaneously. The coefficient of determination (R²) of 0.803 shows that 80% of the variation in purchase intention is explained by the examined variables, while the remaining 20% is influenced by other factors not examined in this study. Novelty: This study provides an integrated empirical model examining price, promotion quality, and brand image in the context of skincare consumption among students. Findings: Brand image and promotion quality emerge as key drivers of students’ purchase intention, supported by competitive pricing. Originality: The originality of this study lies in its focus on student consumers and the Skintific skincare brand within the Indonesian market. Conclusions: Strengthening brand image, improving promotional quality, and maintaining competitive pricing can significantly enhance students’ purchase intention. Type of Paper: Empirical Research Paper.
creator: Ilsa Marhayani
creator: Sri Handayani
creator: Yanto Efendi
rights: Copyright (c) 2025 ilsa marhayani https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 1079
ending page: 1086
doi: 10.37638/bima.6.2.1079-1086

Influence of Financial Literacy and Financial Inclusion on Millennials’ Investment Decisions in North Luwu Capital Market
type: item
description: Purpose: This study aims to examine the influence of financial literacy and financial inclusion on millennials’ investment decisions in the North Luwu capital market. Methodology: A quantitative approach was applied using a structured questionnaire distributed to 83 respondents selected through Slovin’s formula. The data were analyzed using multiple linear regression via SPSS software. Results: Both financial literacy (β = 0.471, p < .001) and financial inclusion (β = 0.256, p < .001) significantly and positively influence millennials’ investment decisions. The adjusted R² value of 0.646 indicates that 64.6% of the variance in investment decisions is explained by the two predictors. Findings: Financial literacy has a more dominant effect than financial inclusion, emphasizing the importance of financial understanding in making rational investment decisions. Novelty: This study addresses a geographic gap by focusing on millennials in a semi-peripheral region (North Luwu), where empirical data on investment behavior are still scarce. Originality: The study offers an integrative framework by employing the Theory of Planned Behavior (TPB) to connect financial literacy and inclusion with investment decision-making, a combination rarely explored in previous literature. Conclusion: Improving both financial literacy and financial inclusion concurrently is essential to fostering smarter, more inclusive investment behaviors among millennials, particularly in underrepresented regions. Type of Paper: Empirical Research Paper.
creator: Faula Andini
creator: jumawan jasman
creator: Putri Dewintari
rights: Copyright (c) 2025 Faula Andini, jumawan jasman, Putri Dewintari https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 1087
ending page: 1098
doi: 10.37638/bima.6.2.1087-1098

Influence Of Financial Literacy and Financial Technology On Financial Management among Accounting Student in East Java
type: item
description: Purpose: This study aims to analyze the influence of financial literacy and financial technology on students’ financial management behavior in the context of increasing fintech adoption among young people. Methodology: This research employs a quantitative approach using Partial Least Squares (PLS) as the data analysis technique. Data were collected through structured questionnaires distributed to active accounting students of Universitas Pembangunan Nasional “Veteran” Jawa Timur. Results: The results indicate that both financial literacy and financial technology have a positive and significant effect on students’ financial management. Students with higher financial knowledge and effective use of digital financial services tend to demonstrate more responsible and planned financial behavior. Novelty: This study integrates financial literacy and financial technology variables in explaining students’ financial management behavior within a higher education setting. Findings: Financial technology enhances financial management outcomes when accompanied by adequate financial literacy, reducing the risk of impulsive financial behavior. Originality: The originality of this study lies in its empirical evidence from accounting students, highlighting the complementary role of fintech and financial literacy in digital financial behavior. Conclusions: Strengthening financial literacy alongside responsible fintech utilization is essential to improve students’ financial management capabilities. Type of Paper: Empirical Research Paper.
creator: Anisa Frieda Hadi Pramesti
creator: Fajar Syaiful Akbar
rights: Copyright (c) 2025 Anisa Frieda Hadi Pramesti, Fajar Syaiful Akbar https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 1099
ending page: 1104
doi: 10.37638/bima.6.2.1099-1104

Effect of Capital Structure, Liquidity, and Earnings Per Share on Profitability in Gold Mining Companies Listed on the Indonesia Stock Exchange
type: item
description: Purpose: This study aims to analyze the effect of capital structure, liquidity, and earnings per share (EPS) on the profitability of gold mining companies listed on the Indonesia Stock Exchange (IDX). The research is important due to the financial volatility faced by the gold mining industry and the limited number of studies focused on this sector in Indonesia. Methodology: A quantitative associative approach was applied using panel data from eight purposively selected gold mining companies during 2020–2024, with 40 observations. Results: Capital structure, liquidity, and EPS simultaneously have a significant effect on profitability. Partially, only capital structure and EPS significantly influence profitability, while liquidity does not. Findings: Efficient capital structure management and consistent EPS growth are key drivers of profitability. Liquidity, however, is not a direct determinant of profit generation in the observed companies. Novelty: This research specifically focuses on gold mining companies in Indonesia, using updated data and a comprehensive panel regression approach. Originality: The study offers new insights into the financial determinants of profitability in the mining sector, emphasizing the role of EPS and capital structure. Conclusion: Effective use of capital and maximizing EPS are essential to improve profitability, while liquidity alone is not a reliable predictor. Type of Paper: Research article
creator: Mega Aulia Christina
creator: Nelly Astuti
creator: Nur Hidayati
rights: Copyright (c) 2025 Mega Aulia Christina https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 1105
ending page: 1116
doi: 10.37638/bima.6.2.1105-1116

Human Resource Accounting and Financial Performance: Evidence from Indonesia’s Health Sector (2018–2023)
type: item
description: Purpose: This study aims to examine the effect of Human Resource Accounting (HRA), proxied by employee training costs, salary costs, and pension costs, on financial performance, proxied by Return on Assets (ROA), in healthcare companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023. Methodology: A quantitative approach with purposive sampling resulted in a final sample of 8 companies. Data were obtained through secondary documentation and analyzed using panel data regression with EViews 13. Results: The results show that employee salary costs have a significant positive effect on ROA (p < 0.05), while training and pension costs do not significantly impact financial performance (p > 0.05). Findings: The result underlines the strategic importance of competitive compensation, whereas the impact of training and pensions may be hindered by inconsistent implementation. Novelty: he study contributes new insights by applying panel data regression in the underexplored Indonesian healthcare sector and incorporating three HR cost indicators over a six-year period. Originality: This research uniquely focuses on post-pandemic financial performance in relation to HR cost efficiency in the healthcare sector. It also integrates Resource-Based Theory to interpret the strategic role of human capital in enhancing firm performance. Conclusion: Employee salary expenses significantly contribute to ROA, suggesting the importance of competitive compensation in improving financial outcomes. However, training and pension costs lack a direct and significant impact, implying that their effectiveness may depend on better alignment with corporate strategy and performance measurement systems. Future studies are encouraged to explore broader sectors and incorporate variables like HR accounting disclosure and wage dynamics. Type of Paper: Research Article.
creator: Novia Rahmadhani
creator: Siti Sundari
rights: Copyright (c) 2025 Novia Rahmadhani, Siti Sundari https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 1117
ending page: 1130
doi: 10.37638/bima.6.2.1117-1130

Tax Aggressiveness In Property And Real Estate Companies: The Role Of Financial Distress And Transfer Pricing
type: item
description: Purpose: This research aims to examine the impact of financial distress and transfer pricing on tax aggressiveness among property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2021to 2023. Methodology: Using a quantitative approach, 32 companies were selected via purposive sampling. Tax aggressiveness was measured using ABTD, financial distress with the Altman Z-Score, and transfer pricing via the Related Party Transaction (RPT) ratio. Multiple linear regression was performed using SPSS. Results: The results indicate that financial distress signfificantly increase tax aggressiveness (β= 0,124, p<0,05), while transfer pricing has a negative but statiscally insignificant effect (β= -0,139, p>0,05). Findings: Firms under financial pressure tend to adopt more aggressive tax strategies. The use of transfer pricing does not directly influence tax behavior, posibly due to adherence to the arm’s length principle. Novelty & Originality: This research provides sector-specific empirical evidence of tax aggressiveness mechanisms in emerging economies, offering new insight into tax compliance behavior and signaling theory. Conclusion: Financial distress is a key determinant of aggressive tax practices. Policymakers sholud consider firm-specific conditions when designing tax regulations. Type of Paper: Quantitative empirical research.
creator: Rizma Fatmawati Putri
creator: Fajar Syaiful Akbar
rights: Copyright (c) 2025 Rizma Fatmawati Putri, Fajar Syaiful Akbar https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 1131
ending page: 1142
doi: 10.37638/bima.6.2.1131-1142

Designing A 7P Marketing Mix Strategy To Boost Sales: A Case Study At Maqdisa Beauty Salon
type: item
description: Purpose: This study aims to design an integrated marketing strategy based on the 7P marketing mix to improve sales performance and customer engagement in beauty salons, particularly in regional areas of Indonesia that face increasing market competition. Methodology: A qualitative case study was conducted at Maqdisa Beauty Salon in Ngawi, East Java. Data were collected through semi-structured interviews, direct observations, and documentation involving seven informants, including salon staff and loyal customers. Thematic analysis was conducted using NVivo 15. Results: The study produced a strategic 7P marketing model, including product innovation and service diversification, affordable pricing and bundling, strategic location, digital promotions, staff development, improved service processes, and enhanced physical atmosphere. The integrated implementation of these elements helped address sales instability and improve customer satisfaction. Novelty: Unlike prior studies that examined 7P elements in isolation, this study presents a holistic application of the full marketing mix in a local business context. Originality: It offers a practical, replicable model specifically for small-scale beauty salons in emerging markets. Conclusion: An integrated 7P strategy can effectively enhance customer loyalty, service quality, and business sustainability. The findings offer practical guidance for similar service enterprises operating in competitive regional environments. Type of Paper : Case Study/ Qualitative Research.
creator: Yunita Dwi Hapsari
creator: Wirawan Endro Dwi Radianto
rights: Copyright (c) 2025 Yunita Dwi Hapsari https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 1143
ending page: 1158
doi: 10.37638/bima.6.2.1143-1158

Effect of Ease of Use on User Satisfaction with Zahir Accounting Enterprise Software Among Accounting Students at The University of National Development “Veteran” East Java
type: item
description: Purpose: This study aims to analyze the effect of ease of use on user satisfaction with Zahir Accounting Enterprise software among students of the Accounting Study Program at The University of National Development “Veteran” East Java. Methodology: The research method used was a quantitative approach with a sample size of 87 respondents selected through purposive sampling. The data was analyzed using the Partial Least Square (PLS) method with the help of SmartPLS 4.0 software, which enabled effective testing of the relationships between variables. Results: Data analysis shows that ease of use has a significant and positive effect on user satisfaction with Zahir Accounting Enterprise software, with a path coefficient value of 0.587 and a T-statistic of 6.324 > 1.96 (p-value 0.000 < 0.05). The ease of use variable explains 34.4% of the variation in user satisfaction, with the “simplicity” indicator having the greatest influence. Findings: he study reveals that accounting students at UPN “Veteran” East Java tend to feel that the steps to complete tasks in the software are short and simple, which significantly contributes to their level of satisfaction in using the accounting system. Novelty: This study fills a research gap by focusing specifically on the experiences of accounting students as digital natives, who have different characteristics and expectations regarding technology use compared to professional users, offering a new perspective in evaluating accounting information systems in a higher education context. Originality: This research contributes original insights by exploring the relationship between ease of use and user satisfaction in the context of integrated accounting practicum learning, offering new perspectives on the effectiveness of accounting software implementation in an academic environment. Conclusion: Usability was found to have a significant impact on user satisfaction with Zahir Accounting Enterprise software among accounting students. These fin…
creator: Maulina Alfindy
creator: Erna Sulistyowati
rights: Copyright (c) 2025 Maulina Alfindy, Erna Sulistyowati https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 1159
ending page: 1166
doi: 10.37638/bima.6.2.1159-1166

Influence Of Work Life Balance And Work Environment On Employee Performance PDAM Tirta Bukae North Luwu
type: item
description: Purpose: This study aims to analyze the influence of work life balance and work environment on employee performance at PDAM Tirta Bukae, North Luwu. Methodology: This study employed a quantitative approach, with a population of 70 employees and a saturated sampling technique. Data collection was conducted using a questionnaire focusing on aspects of work-life balance, work environment, and employee performance. Data analysis was performed using multiple linear regression, validity tests, reliability tests, and hypothesis testing. Results and Findings: The results of the study indicate that both work-life balance and the work environment have a significant positive effect on employee performance. Work-life balance, which involves employees' ability to manage work responsibilities and personal life, has been shown to increase productivity and job satisfaction. A conducive work environment, including adequate facilities, effective communication, and supportive policies, also plays a significant role in improving employee performance. This study also confirmed that work-life balance and the work environment simultaneously influence employee performance by 78.7%. Novelty and Originality: This research brings novelty by shifting the focus from the private sector to the public service sector, namely PDAM Tirta Bukae Luwu Utara, which has different organizational characteristics, work culture, and managerial structure from private companies. Conclusion: This study concludes that Work Life Balance and work environment have a significant effect on the performance of PDAM Tirta Bukae North Luwu employees. A good Work Life Balance improves employee performance, as does a conducive work environment. Simultaneously, both variables play an important role in improving employee performance.Type of Paper: Empirical research article.
creator: Ananda Pratiwi
creator: Saharuddin Saharuddin
creator: I Ketut Patra
rights: Copyright (c) 2025 Ananda Pratiwi, Saharuddin Saharuddin, I Ketut Patra https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 1167
ending page: 1178
doi: 10.37638/bima.6.2.1167-1178

Effect of Workload And Work Stress On The Work Quality Of Employees Of BPBD, North Luwu District
type: item
description: urpose: This study aims to examine the influence of workload and work stress on the work quality of employees at the Regional Disaster Management Agency (BPBD) of North Luwu Regency. Methodology: The research employs a quantitative approach using a saturated sampling technique involving 55 employees. Data were collected through structured questionnaires and analyzed using multiple linear regression supported by classical assumption tests. Results: The findings indicate that workload and work stress simultaneously have a significant effect on employee work quality, with a coefficient of determination of 46.7%, suggesting that nearly half of the variation in work quality is explained by these variables. Novelty: This study provides empirical evidence on the combined impact of workload and work stress within a public-sector disaster management institution. Findings: Excessive workload and unmanaged work stress negatively affect employee work quality, highlighting the need for effective workload distribution and stress management. Originality: The originality of this study lies in its focus on BPBD employees in a regional disaster management context, which remains underexplored in prior research. Conclusions: Proper management of workload and work stress is essential to enhance employee work quality and organizational performance. Type of Paper: Empirical Research Paper.
creator: Wanda Wanda
creator: Indra Kusdarianto
creator: A. Dahri Adi Patra
rights: Copyright (c) 2025 Wanda Wanda, Indra Kusdarianto, A. Dahri Adi Patra https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 1179
ending page: 1188
doi: 10.37638/bima.6.2.1179-1188

Impact of Green Banking, Sustainability Report, and Enterprise Risk Management on Financial Performance
type: item
description: Purpose: This study analyzes the impact of Green Banking (GB), Sustainability Report (SR), and Enterprise Risk Management (ERM) on financial performance, proxied by Return on Assets (ROA). It aims to confirm the influence of these variables, reconcile inconsistent prior findings, and explain profitability fluctuations within Indonesia's banking sector. Methodology: Focusing on conventional commercial banks listed in the Inisiatif Keuangan Berkelanjutan Indonesia (IKBI) from 2019 to 2023, secondary data (annual and sustainability reports) were obtained from company websites. A purposive sample comprising 50 observational units was selected. Data analysis employed the Structural Equation Model-Partial Least Square (SEM-PLS) method with SmartPLS 4 software.. Results: GB and SR disclosure does not significantly affect financial performance. ERM disclosure, conversely, significantly and positively influences it.. Findings: This suggests short-term sustainability practices are not fully reflected in financial outcomes. ERM's positive impact highlights its role in corporate financial stability. Novelty: This research uniquely contributes by addressing prior inconsistencies and elucidating profitability variations within Indonesia's banking sector. Originality: It offers a comprehensive analysis of Green Banking, Sustainability Report, and Enterprise Risk Management in the specific context of IKBI-listed banks, providing new perspectives on their financial impact. Conclusion: GB and SR disclosure shows no significant short-term financial impact. ERM is a positive and significant determinant of financial performance in Indonesian conventional commercial banks. Type of Paper: Empirical Research paper
creator: Dyas Aji Kuncoro
creator: Tantina Haryati
rights: Copyright (c) 2025 Dyas Aji Kuncoro; Tantina Haryati https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 1189–1197
ending page: 1189–1197
doi: 10.37638/bima.6.2.1189–1197

Role of Online Customer Ratings in Shaping Purchase Decisions: A Case Study of Erigo Products on Shopee
type: item
description: Purpose: This study aims to analyze the effect of Online Customer Rating on consumer purchasing decisions for Erigo products on the Shopee platform. Methodology: This research adopts a quantitative approach using a survey method. Data were collected through structured questionnaires distributed to 100 respondents and analyzed using simple linear regression analysis. Results: The results indicate that Online Customer Rating has a negative and statistically significant effect on purchasing decisions, with a regression coefficient of −1.619 and a significance value of 0.000. The coefficient of determination (R²) of 0.787 shows that 78.7% of the variation in purchasing decisions is explained by online customer ratings. Novelty: This study provides empirical evidence of a negative influence of online ratings on purchasing decisions, which contrasts with the commonly assumed positive effect. Findings: The findings support the negative bias theory, indicating that consumers respond more strongly to negative or inconsistent rating information when making purchasing decisions. Originality: The originality of this study lies in its focus on a specific fashion brand within an Indonesian e-commerce platform, highlighting the critical role of rating credibility in digital marketplaces. Conclusions: Managing online customer ratings transparently and consistently is essential to maintain consumer trust and mitigate adverse effects on purchasing decisions. Type of Paper: Empirical Research Paper.
creator: Muhammad Ivan Handaputra
creator: Ati Mustikasari
rights: Copyright (c) 2025 Muhammad Ivan Handaputra, Ati Mustikasari https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 1199
ending page: 1208
doi: 10.37638/bima.6.2.1199-1208

Influence of Mental Health, Turnover Intention And Work Environment On The Performance Of Millennial Employees at Bank BRI Branch Bengkulu
type: item
description: Purpose: This study aims to analyze the influence of mental health, turnover intention, and work environment on employee performance among millennial employees at Bank BRI Bengkulu Branch. Methodology: The research employs a quantitative approach with an explanatory research design. Data were collected through structured questionnaires distributed to 60 millennial employees selected using purposive sampling. The data were analyzed using multiple linear regression, supported by validity and reliability tests as well as classical assumption tests, including normality, multicollinearity, and heteroscedasticity tests. Results: The findings indicate that mental health, turnover intention, and work environment simultaneously influence employee performance, with partial results showing that work environment and mental health positively affect performance, while turnover intention shows a negative tendency. Novelty: This study integrates psychological and organizational factors to explain employee performance in the banking sector, particularly among millennial employees. Findings: A supportive work environment and good mental health improve employee performance, whereas high turnover intention may reduce performance outcomes. Originality: The originality of this study lies in its empirical focus on millennial banking employees in a regional context, which has received limited attention in prior research. Conclusions: Improving mental health support and work environment quality while managing turnover intention is essential to enheanc employee performance. Type of Paper: Empirical Research Paper.
creator: Rhaeny Rhaeny
creator: fauzan fauzan
creator: veny puspita
rights: Copyright (c) 2025 Rhaeny Rhaeny, veny puspita, fauzan fauzan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 1209
ending page: 1214
doi: 10.37638/bima.6.2.1209 - 1214

Financial Performance and Growth Prospects of PT Telkom Tbk: Empirical Ratio Based Analysis (2021–2024)
type: item
description: Purpose: This study aims to evaluate the financial performance of PT Telekomunikasi Indonesia Tbk during the 2021–2024 period, particularly in relation to liquidity, solvency, activity, and profitability ratios. Methodology: The research adopts a quantitative approach with a causal research design, utilizing secondary data obtained from the company’s annual financial reports. Financial ratio analysis and linear regression analysis were employed to assess the influence of liquidity, solvency, activity, and profitability on overall financial performance. Results: The results indicate that the company’s liquidity experienced significant fluctuations and tended to be unstable, while solvency showed improvement, reflecting a stronger capital structure. However, asset utilization efficiency remained relatively low, limiting optimal performance. Profitability, measured by Return on Assets (ROA), was found to have the most significant influence on the company’s financial performance. Novelty: This study provides a comprehensive and integrated analysis of multiple financial ratios over a recent four-year period. Findings: Improving profitability and asset management efficiency is crucial to achieving stable and sustainable financial performance. Originality: The originality of this study lies in its focused empirical evaluation of a major Indonesian telecommunications company using recent financial data. Conclusions: PT Telekomunikasi Indonesia Tbk needs to strengthen liquidity stability and optimize asset utilization to support sustainable financial growth. Type of Paper: Empirical Research Paper.
creator: Dian Purwandari
creator: Lilis Lasmini
creator: Ihsan Nasihin
creator: Erawati Kartika
creator: Eny Suprapti
rights: Copyright (c) 2025 Dian Purwandari, Lilis Lasmini, Ihsan Nasihin, Erawati Kartika, Eny Suprapti https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 1215
ending page: 1226
doi: 10.37638/bima.6.2.1215-1226

Effect of Workload, Work Stress Management, And Work Motivation On Employee Performance At PDAM Tirta Bukae Luwu Utara
type: item
description: Purpose: This study aims to examine the influence of workload, work stress control, and work motivation on employee performance at PDAM Tirta Bukae, North Luwu Regency. Methodology: Using a quantitative approach, data were collected through questionnaires from 70 employees who formed the total sampling. Data analysis was performed using multiple linear regression using SPSS. Results and Findings: Research shows that work stress management and work motivation have a positive and significant effect on employee performance (p < 0.05), while workload has no significant effect (p > 0.05). These findings emphasize the importance of stress management and increased motivation in boosting work productivity, while disproportionate workload does not directly impact performance. Novelty and Originality: The uniqueness of this study lies in its approach, which simultaneously integrates three key variables within the context of regional public organizations, a topic that has not been widely researched before. Compared with previous studies that generally focused on one or two aspects, this research makes an original contribution to the development of employee performance models in the public service sector. Conclusion: This study shows that work stress management and work motivation have a significant effect on employee performance at PDAM Tirta Bukae, North Luwu, while workload does not have a significant effect. Type of Paper: Empirical Research Articles.
creator: Mardian Mardian
creator: Suhardi M. Anwar
creator: Sri wahyuni Mustafa
rights: Copyright (c) 2025 Mardian Mardian, Suhardi M. Anwar, Sri wahyuni Mustafa https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 1227
ending page: 1238
doi: 10.37638/bima.6.2.1227-1238

Optimizing Tiktok For Enhancing Brand Awareness In MSMEs: A Case Study of Kopi Toko Tua
type: item
description: Purpose: This study investigates the strategic use of TikTok to enhance brand awareness at the MSME Kopi Toko Tua, focusing on its role in engaging Gen Z consumers and strengthening brand identity. Methodology: This research adopts a qualitative case study approach using in-depth interviews, field observations, and documentation involving the business owner, marketing team, and selected customers. The collected data were analyzed using Miles and Huberman’s interactive model. Results: The results indicate that storytelling-based content, vintage–modern visual aesthetics, and soft-selling communication strategies effectively increase audience engagement and foster emotional connections with the brand. However, inconsistent posting schedules and limited utilization of TikTok’s interactive features were identified as key challenges limiting optimal performance. Novelty: This study highlights TikTok as a lifestyle-driven branding platform rather than merely a promotional tool for MSMEs. Findings: Audience segmentation, lifestyle-oriented narratives, and responsiveness to trending content are critical in shaping positive consumer perceptions and encouraging offline purchase decisions. Originality: The originality of this study lies in its focus on TikTok-based narrative branding within a local MSME context, which remains underexplored in prior social media marketing studies. Conclusions: Strategic and consistent use of TikTok content can significantly enhance brand awareness and consumer engagement for MSMEs. Type of Paper: Qualitative Case Study.
creator: Savira Najwa
creator: Leni Cahyani
rights: Copyright (c) 2025 Savira Najwa, Leni Cahyani https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 1239
ending page: 1246
doi: 10.37638/bima.6.2.1239-1246

Impact of Employee Competence and Resilience on Job Performance: A Case Study of PT. Dharma Electrindo Manufacturing
type: item
description: Purpose: This study aims to analyze the influence of employee competence and resilience on work performance at PT. Dharma Electrindo Manufacturing. Understanding these factors is crucial, as employee performance plays a pivotal role in achieving organizational objectives. The expected outcome is a deeper insight into the key drivers that enhance employee productivity. Methodology A quantitative approach was adopted using a descriptive-associative research design. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression via SPSS. Result: The findings reveal that both competence and resilience have a positive and significant effect on employee performance, both individually (partially) and jointly (simultaneously). Tindings: This study reveals that the combination of individual capability and psychological resilience directly contributes to improved employee performance. Novelty: This research offers a novel perspective by integrating psychological (resilience) and technical (competence) factors as joint determinants of employee performance in the manufacturing sector. Oriiginallity: The study is original in its focus on the interrelationship between competence and resilience within the context of Indonesia's manufacturing industry a perspective rarely explored in existing literature. Conclusion: Competence and resilience are significant predictors of employee performance. The findings provide a foundation for strategic human resource development efforts aimed at enhancing workforce effectiveness. Type of paper: Empirical Research Article
creator: Iin Komalasari
creator: Asep Gunawan
creator: Dadang Priyono
rights: Copyright (c) 2025 Iin Komalasari, Asep Gunawan, Dadang Priyono https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 1247
ending page: 1260
doi: 10.37638/bima.6.2.1247-1260

Influence of Green Accounting, Company Size, Leverage, And Profitability on Return On Asset (ROA) of Mining Companies
type: item
description: Purpose: This study aims to examine the influence of green accounting, company size, leverage (DER), and profitability (NPM) on return oon asset (ROA) of mining companies during the 2019–2024 period. Methodology: This research uses a descriptive quantitative approach with multiple linear regression analysis. A total of 275 observations were analyzed using SPSS Statistics 25 as the data processing tool. Results: The results show that green accounting and company size have a significant positive effect on ROA. Meanwhile, DER and NPM have no significant effect on ROA. The coefficient of determination (R²) is 16.7%, indicating that the independent variables explain 16.7% of the variation in ROA. Findings: The main finding highlights the importance of green accounting and company scale in improving ROA. Novelty: This study introduces a novelty by combining green accounting, firm size, leverage, and profitability to examine ROA over the post-pandemic period (2019–2024). Originality: The originality lies in the independently constructed conceptual framework and the integration of stakeholder and legitimacy theory in interpreting the findings. Conclusion: Implementing green accounting and increasing company size can enhance financial performance as measured by ROA. Type of Paper: Empirical Research.
creator: Farah Ashma Nadiyah
creator: Baihaqi Fanani
creator: Budi Susetyo
rights: Copyright (c) 2025 Farah Ashma Nadiyah https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 1261
ending page: 1272
doi: 10.37638/bima.6.2.1261-1272

Determinants of Earnings Management in Indonesian Consumer Non-Cyclical Companies
type: item
description: Purpose: This study aims to examine the effect of financial distress, profitability, and audit quality on earnings management in Indonesian consumer non-cyclical sector companies during the 2021–2023 post-pandemic period. Methodology: This research uses a quantitative approach with panel data regression based on 198 observations from 66 sample. The Fixed Effect Model (FEM) is selected as the best estimation model after Chow and Hausman tests. Classical assumption tests are also conducted. Results: The results show that financial distress, profitability, and audit quality simultaneously affect earnings management (Prob. F-statistic = 0,0000 < 0,05). However, only profitability has a significant positive effect (Prob. t-Statistic = 0,0050 < 0,05), while financial distress (Prob. t-Statistic = 0,2246) and audit quality (Prob. t-Statistic 0,4346) do not show significant influence. The adjusted R² is 0,4532, indicating that 45.32% of the variance in earnings management is explained by the model. Findings: Profitability is the only significant factor influencing earnings management, implying that higher profitability increases the tendency for earnings manipulation. Financial distress and audit quality do not significantly affect earnings management. Novelty: This study uniquely focuses on the post-pandemic consumer non-cyclical sector in Indonesia, a sector assumed to have stable demand but still experiences earnings volatility. Originality: By integrating three key determinants in a single empirical model and focusing on a specific post-crisis sector, this research offers new insights into earnings management behavior in relatively stable industries. Conclusion: The findings highlight that despite assumptions of stability in the consumer non-cyclical sector, managerial discretion in financial reporting still exists, particularly when profitability is high. These insights are valuable for investors, regulators, and auditors in evaluating financial statement reliability. …
creator: Irma Novita Sari
creator: Muslimin Muslimin
rights: Copyright (c) 2025 Irma Novita Sari, Muslimin Muslimin https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 1273
ending page: 1284
doi: 10.37638/bima.6.2.1273-1284

Influence of Human Resource Development And Service Quality On Work Productivity Class II Land Transportation Management Center In South Sumatra
type: item
description: Purpose : This study analyzes the effect of human resource development and service quality on work productivity at the Class II Land Transportation Management Center of South Sumatra. Methodology: The method used is a quantitative approach with associative research type, sampling technique using saturated sampling method involving 45 employees. Results: The results of the study identified that human resource development and service quality have a significant influence on work productivity, both partially and simultaneously. Findings: This findings shows that increasing employee competency and optimal service can encourage higher work productivity. Originality: Human resource development, including training, career development and competency improvement, is proven to increase employee effectiveness. Meanwhile, good service quality creates job satisfaction and a conducive work environment, which has a positive impact on employee performance. Conclusion: Institutional management is advised to continue implementing training program development, performance evaluation, and service quality improvement as a strategic step in improving overall work productivity. Paper Type: Research Article.
creator: Julaini Julaini
creator: Akila Akila
creator: Nisa' Ulul Mafra
rights: Copyright (c) 2025 Julaini Akila Nisa' Ulul Mafra https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 1285
ending page: 1296
doi: 10.37638/bima.6.2.1285-1296

Impact of The Covid-19 Pandemic On Egg Market Integration And Price Transmission In Indonesia
type: item
description: Purpose: This study aims to examine the impact of the COVID-19 pandemic on the egg market by analyzing changes in market integration and price transmission across major producing and consuming regions in Indonesia. Methodology: The research employs a quantitative empirical approach using secondary time-series data on egg prices from eight provinces, covering pre-pandemic (July 2017–February 2020) and pandemic (March 2020–August 2021) periods. Econometric analyses were conducted using the Augmented Dickey-Fuller (ADF) test, Johansen cointegration method, and Variance Decomposition within a Vector Error Correction Model (VECM) framework to assess market integration and price transmission dynamics. Results: The findings indicate a significant decline in market integration during the COVID-19 pandemic compared to the pre-pandemic period, reflecting weaker inter-market linkages. Price transmission among regional markets also decreased, suggesting reduced efficiency in transmitting price signals during the crisis. Novelty: This study provides a comparative econometric assessment of market behavior before and during a major global health crisis. Findings: The COVID-19 pandemic disrupted the stability and efficiency of the egg market, affecting both market connectivity and price responsiveness. Originality: The originality of this research lies in its multi-regional time-series analysis focusing on essential food commodities during a pandemic context. Conclusions: Strengthening market coordination and supply chain resilience is crucial to maintaining price stability and food accessibility during future crises. Type of Paper: Empirical Quantitative Study.
creator: Andi Irawan
rights: Copyright (c) 2025 Andi Irawan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 1297
ending page: 1312
doi: 10.37638/bima.6.2.1297-1312

Influence Of Good Corporate Governance, Capital Structure And Sales Growth On Firm Value
type: item
description: 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.
creator: Dyah Ayu Tri Utami
creator: Lyandra Aisyah Margie
rights: Copyright (c) 2025 Dyah Ayu Tri Utami, Lyandra Aisyah Margie https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 1313
ending page: 1322
doi: 10.37638/bima.6.2.1313-1322

Effectiveness Of Village Fund Management In Improving Community Welfare In Mangalle Village
type: item
description: Purpose: This study aims to describe the effectiveness of village fund management in improving community welfare in Mangalle Village, Mappedeceng District, North Luwu Regency. Methodology:This study used a qualitative method with a descriptive approach and data collection techniques through observation, interviews, and documentation. The research was conducted over a two-month period. The research informants consisted of village officials and the Mangalle Village community. Results: The results showed that the management of village funds has been running effectively, with implementation in accordance with the stages of planning, implementation, and supervision. This effectiveness is reflected in the achievement of community welfare indicators including social justice, economic justice, and democratic justice. Social justice can be seen from increased access to education, health, and fulfillment of basic needs. Economic justice is achieved through increased income and home ownership, as well as support for agricultural infrastructure. Meanwhile, democratic justice is reflected in a sense of security and openness of public information. The active participation of the community in village meetings also strengthens the accountability of fund management. Findings: Although the management of village funds has fulfilled the welfare of the community, there are still obstacles such as delays in reporting and the existence of websites in the reporting system, as well as budget transfers in the management of village funds and the lack of security programs for the village community. The village government has shown its commitment to continue improving the existing system in order to achieve the overall welfare of the community. Novelty: This study provides insight into the effectiveness of village fund management based on indicators of social justice, economic justice, and democratic justice for the welfare of the community. Conclusion: ultimately, this study is expected to hel…
creator: Sofyan .S Sofyan
creator: Suhardi M. Anwar
creator: Altri Wahida
rights: Copyright (c) 2025 Sofyan S https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-31
publication date: 2025-12-31
volume: 6
number: 2
starting page: 1323
ending page: 1334
doi: 10.37638/bima.6.2.1323-1334

Development of Tourism Villages To Increase Local People'S Income In Tamboke Natural Baths, North Luwu Regency
type: item
description: Purpose: This research aims to explore the potential of the Tamboke Natural Bath, North Luwu Regency, as a tourism village to increase local community income.Methodology: A quantitative approach was applied using purposive sampling on 100 visitors. Data were collected via a Likert-scale questionnaire and analyzed with simple linear regression to measure the effect of tourism village development on community income. Results: Findings reveal that tourism village development has a positive and significant impact, contributing 52.3% to the increase in community income.Findings: Although village fund management meets welfare indicators—educational, economic, and democratic justice—challenges persist, including delayed reporting, suboptimal web-based systems, budget transfers, and limited security programs. The village government is committed to improving governance, emphasizing transparency and equitable resource distribution. Novelty: This study uniquely integrates tourism development analysis with village fund governance evaluation, offering a holistic perspective on how sustainable tourism and financial management can jointly enhance welfare. Originality: The direct link between tourism strategies and fiscal governance in this rural context provides a model for other villages with similar potential. Conclusion: Tourism village development in Tamboke significantly improves community income, underscoring the need for strategic planning, transparent management, and active community participation. Paper type: descriptive quantitative research
creator: Rival Pratama
creator: Sri Wahyuny Mustafa
creator: Muhamad Hadis Badewi
rights: Copyright (c) 2025 Rival Pratama, Sri Wahyuny Mustafa, Muhamad Hadis Badewi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 1335
ending page: 1342
doi: 10.37638/bima.6.2.1335-1342

Influence of Employee Well-Being and Mental Health on Employee Performance at BULOG, Cirebon City
type: item
description: Purpose: This research investigates the impact of Employee Well-Being and Mental Health on Employee Performance at BULOG in Cirebon City, aiming to examine how these factors affect work outcomes.. Methodology: A quantitative approach was employed, utilizing surveys administered to 49 employees at BULOG Cirebon. The sample size was determined using a saturated sampling technique (census), considering that the total accessible population consisted of only 49 employees, allowing for comprehensive data coverage and minimizing sampling error. The collected data were analyzed using multiple regression to evaluate the relationship between well-being, mental health, and performance. Results: The findings reveal that both Employee Well-Being and Mental Health significantly enhance employee performance. Higher levels of well-being and mental health were associated with increased productivity, better work quality, and greater organizational commitment. Findings: Employee well-being, which includes physical, psychological, and social dimensions, positively influences job satisfaction and performance. Mental health, particularly in terms of stress management, is crucial in mitigating burnout and improving focus. Novelty: This research is distinctive in its investigation of the effects of Employee Well-Being and Mental Health on Employee Performance within BULOG, a government logistics entity in Cirebon, an area that has been relatively under-explored in existing literature. Beyond addressing this contextual gap, the study contributes theoretically by enriching the understanding of how psychological and well-being factors influence performance within public sector organizations, offering insights that extend and refine existing models of employee performance in government logistics settings. Originality: The originality of this study stems from its focus on a public sector organization, BULOG, and its examination of how both physical and psychological aspects of well-being…
creator: Fito Ramdhan Pratama
creator: Sari Laelatul Qodriah
creator: Mery Sukartini
rights: Copyright (c) 2025 Fito Ramdhan Pratama, Sari Laelatul Qodriah, Mery Sukartini https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 1343
ending page: 1354
doi: 10.37638/bima.6.2.1343-1354

The Influence of Marketing and Service Strategies on Loyalty through Customer Satisfaction at ULI OLSHOP Store in North Luwu Regency
type: item
description: Purpose: The study aims to investigate the influence of marketing strategies and service quality on customer loyalty, using customer satisfaction as a mediating variable at Uli Olshop Store, North Luwu Regency. Methodology: A quantitative approach was used, involving 100 respondents who were customers of Toko Uli Olshop. The data were analyzed using multiple linear regression. Results: The study found that marketing strategies and service quality significantly influence customer loyalty. Marketing strategies do not significantly influence customer satisfaction, while service quality contributes greatly . Customer satisfaction plays an important role in increasing customer loyalty. The coefficient of determination shows that the research model has strong predictive power in explaining the relationship between variables. Findings: Service quality is the dominant factor influencing customer satisfaction, while marketing strategies are more effective at directly influencing loyalty than customer satisfaction. Novelty: This study integrates customer satisfaction as a mediating variable to examine the relationship between marketing strategy, service quality, and customer loyalty in the context of local online stores, which has rarely been studied in small businesses in rural areas. Originality: This study examines a specific case of local e-commerce in North Luwu Regency, providing empirical evidence for the literature on digital marketing and service quality in regional markets. Conclusion: Improving service quality must be a priority to increase customer satisfaction and loyalty, while effective marketing strategies need to be maintained to strengthen loyalty directly. Type of Paper: Empirical Research Article
creator: Abdul Wahid
creator: Suhardi M Anwar
creator: Muammar Khaddapi
rights: Copyright (c) 2025 Abdul Wahid, Suhardi M Anwar, Muammar Khaddapi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 1355
ending page: 1368
doi: 10.37638/bima.6.2.1355-1368

Influence Of Competence, Work Discipline, And Motivation On The Performance Of Employees In The Regional Revenue Service In Palembang City
type: item
description: Purpose: this study aims to examine the influence of competence, work discipline, and motivation on the performance of employees at the Palembang City Regency Service. Methodology: The research employed a quantitative approach using a survey method. Data were collected from 100 employees through structured questionnaires and analyzed using multiple regression analysis to determine the relationship between independent variables (competence, work discipline, motivation) and the dependent variable (employee performance). ResultsThe results indicate that competence, work discipline, and motivation significantly affect employee performance. Among these, motivation was found to have the strongest influence, followed by competence and work discipline. Findings: The study reveals that improving employee motivation, alongside enhancing competence and enforcing work discipline, can lead to better performance outcomes in the Palembang City Regency Service. Novelty: This research provides new empirical evidence on the combined effect of competence, work discipline, and motivation specifically within the context of local government services in Palembang City, an area with limited prior research on this topic. Originality: The originality of this paper lies in its focus on public sector employees in the Palembang City Regency Service, offering practical insights for local government management to optimize employee performance. Conclusion: Competence, work discipline, and motivation are critical determinants of employee performance. Strategies aimed at developing these factors should be prioritized to improve service delivery in the Palembang City Regency Service. Type of Paper: research article.
creator: Tien Yus Yustini
creator: Endi Kurniawan
rights: Copyright (c) 2025 Tien Yus Yustini, Endi Kurniawan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-31
publication date: 2025-12-31
volume: 6
number: 2
starting page: 1369
ending page: 1376
doi: 10.37638/bima.6.2.1369-1376

Influence Of Product Quality On Repurchase Intention Mediated By Customer Satisfaction On Sunscreen Products In Cimahi City
type: item
description: Purpose: This study aims to analyze the effect of product quality on repurchase intention with customer satisfaction as a mediating variable in the context of the highly competitive sunscreen market. Methodology: The research employs a quantitative approach with an explanatory design. Data were collected through structured questionnaires from 120 users of Nivea Sunscreen in Cimahi City selected using purposive sampling. The data were analyzed using simple and multiple linear regression, supported by the Sobel mediation test. Results: The results reveal that product quality significantly affects customer satisfaction (β = 0.428; p < 0.05) and repurchase intention (β = 0.269; p < 0.05), while customer satisfaction also significantly influences repurchase intention (β = 0.465; p < 0.05). The Sobel test confirms that customer satisfaction significantly mediates the relationship between product quality and repurchase intention (t = 4.95; p < 0.001). The results indicate that product quality has a significant positive effect on customer satisfaction and repurchase intention, while customer satisfaction also significantly influences repurchase intention. The Sobel test confirms that customer satisfaction significantly mediates the relationship between product quality and repurchase intention. Novelty: This study highlights the mediating role of customer satisfaction in explaining repurchase behavior within the sunscreen product category. Findings: Customer satisfaction strengthens the impact of product quality on repurchase intention, reinforcing the relevance of Expectancy-Disconfirmation Theory and the Theory of Planned Behavior. Originality: The originality of this study lies in its empirical evidence from a saturated cosmetic market, focusing on sunscreen products and mediation analysis. Conclusions: Enhancing product quality is essential to increasing customer satisfaction, which subsequently drives consumer loyalty and repeat purchases. Type of Paper: Empirical Qu…
creator: Delya Rubi Syaputri
creator: Siti Herawati
rights: Copyright (c) 2025 Delya Rubi Syaputri, Siti Herawati https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 1377
ending page: 1386
doi: 10.37638/bima.6.2.1377-1386

Influence of Digital Marketing and Online Customer Reviews on Customer Satisfaction: A Case Study of Husna Frozen Mart
type: item
description: Purpose: This study aims to examine the influence of digital marketing and online customer reviews on customer satisfaction with Husna Frozen Mart’s products, and to provide insights into factors that drive consumer loyalty through satisfaction. Methodology: The research employed a quantitative approach using a survey method, distributing questionnaires to Husna Frozen Mart customers. Data were analyzed through multiple linear regression, supported by validity and reliability tests, as well as t-tests, F-tests, and the coefficient of determination (R².. Results: The findings reveal that digital marketing has a positive and significant effect on customer satisfaction. Likewise, online customer reviews exert a positive impact, though at a different magnitude. When tested simultaneously, both independent variables significantly affect customer satisfaction. Findings: The study highlights that consistent digital marketing strategies combined with online customer reviews contribute to enhanced customer satisfaction, particularly in terms of information accessibility, product trustworthiness, and purchase decision-making. Novelty: This research addresses a gap in the literature by jointly analyzing digital marketing and online customer reviews within the context of a local frozen food MSME, a setting that has received limited scholarly attention, especially in Cirebon. Originality: Unlike prior studies that focused on large enterprises or online marketplaces, this study specifically investigates Husna Frozen Mart as a local MSME, offering a fresh perspective on the role of digital marketing and customer reviews in small business competitiveness. Conclusion The study concludes that effective digital marketing implementation and proactive management of online customer reviews significantly improve customer satisfaction. These findings serve as a practical foundation for MSMEs to strengthen their competitive position in the digital era. Type of Paper: Empirical research pape…
creator: Rafli Ferdiyanto
creator: Sahara Sahara
creator: Tedi Kustandi
rights: Copyright (c) 2025 Rafli Ferdiyanto, Sahara Sahara, Tedi Kustandi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-31
publication date: 2025-12-31
volume: 6
number: 2
starting page: 1387
ending page: 1396
doi: 10.37638/bima.6.2.1387-1396

The Influence of Service Quality and Retail Innovation on Customer Satisfaction at Lequita Furniture
type: item
description: Purpose: This research aims to examine the influence of service quality and retail innovation on customer satisfaction. The study is important as it provides empirical evidence on how service and innovation contribute to customer perceptions and loyalty in the retail sector. The expected outcome is to identify the extent to which these variables determine customer satisfaction. Methodology: The study applied a quantitative approach using multiple linear regression analysis. Data were collected through a structured questionnaire distributed to customers, and analyzed using statistical techniques including the t-test, F-test, and coefficient of determination (R²). Â Results: The findings show that both service quality and retail innovation significantly affect customer satisfaction. The F-test results indicate a simultaneous positive and significant influence, while the t-test demonstrates that each variable individually contributes to customer satisfaction. The coefficient of determination reveals that service quality and retail innovation account for 62.8% of the variance in customer satisfaction. Findings: The research highlights that enhancing service quality and adopting innovative retail practices are key strategies for improving customer satisfaction. Novelty: Unlike prior studies, this research combines service quality and retail innovation as predictors of customer satisfaction in a single model. Originality: The study offers a unique contribution by empirically validating the joint effect of these two variables in the retail sector. Conclusion: Service quality and retail innovation have both partial and simultaneous significant effects on customer satisfaction, confirming their strategic role in strengthening retail competitiveness. Type of Paper: Identifies Research Article).
creator: gio elang sukma
creator: Sahara Sahara
creator: Tedi Kustandi
rights: Copyright (c) 2025 gio elang sukma, Sahara Sahara, Tedi Kustandi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 1397
ending page: 1406
doi: 10.37638/bima.6.2.1397-1406

Accelerating Sustainable Performance of Balinese Woven MSMEs Through Digital Innovation and Green Entrepreneurship
type: item
description: Purpose: This study aims to investigate the influence of digital innovation and green entrepreneurship on MSMEs performance. Methodology: The study took place in the eastern part of Bali with respondents from ikat endek weaving MSMEs. Quantitative methods with a survey approach were used in data collection. SEM-PLS analysis was used to test the relationship between research variables. Results: Digital innovation and green entrepreneurial orientation had a significant effect on performance. On the other hand, entrepreneurial orientation was positively correlated with creativity, but not so with digital innovation. Findings: Ikat endek weaving MSMEs cannot only focus on digital technology, but must also strengthen managerial aspects and marketing strategies so that creativity can drive optimal performance. Green entrepreneurial values need to be continuously improved as a long-term strategy to strengthen competitiveness and achieve business sustainability. Novelty: The integrated model of digital innovation and green entrepreneurship targeting MSME performance is a novelty of this research. Originality: This study contributes to the growing literature on the relationship between digital innovation, green entrepreneurship, creativity, and performance in the context of local culture-based MSMEs. Conclusion: This study shows that digital innovation has no significant effect on creativity, but does significantly impact employee performance in Balinese endek ikat weaving MSMEs. Type of Paper: Research article.
creator: Made Ermawan Yoga Antara
rights: Copyright (c) 2025 Made Ermawan Yoga Antara https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-31
publication date: 2025-12-31
volume: 6
number: 2
starting page: 1415
ending page: 1422
doi: 10.37638/bima.6.2.1415-1422

Effect Of Government Spending And Investment On Economic Growth In South Sulawesi
type: item
description: Purpose: This study aims to analyze the effect of government spending and investment on economic growth in South Sulawesi Province. Methodology: This research employs a quantitative approach using secondary data and multiple linear regression analysis to examine the relationship between government spending, investment, and economic growth. Results: The results indicate that government spending has a significant positive effect on economic growth, while investment does not show a statistically significant effect when analyzed individually. However, simultaneous analysis reveals that government spending and investment together significantly influence economic growth. Novelty: This study provides empirical evidence on the differing impacts of fiscal and investment variables on regional economic growth in an Indonesian provincial context. Findings: Well-managed government spending, particularly in strategic sectors, plays a more dominant role in stimulating economic growth compared to investment alone. Originality: The originality of this study lies in its focus on South Sulawesi Province using recent regional economic data to assess fiscal and investment effectiveness. Conclusions: Optimizing government spending allocation and improving the effectiveness of investment policies are essential to achieving sustainable economic growth in South Sulawesi. Type of Paper: Empirical Quantitative Research Paper.
creator: Sitti Amina
rights: Copyright (c) 2025 Sitti Amina https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 1407
ending page: 1414
doi: 10.37638/bima.6.2.1407-1414

Effect Of Work Stress On Mental Well-Being With Workplace Spirituality As A Mediating Variable
type: item
description: Purpose: This study aims to evaluate the effect of work stress on the mental well-being of medical personnel and to examine the mediating role of workplace spirituality at Arosuka Regional General Hospital, Solok Regency. Methodology: The research employs a quantitative survey approach. The study population consists of 162 medical personnel, with 116 respondents selected using simple random sampling. Data were collected through structured questionnaires and analyzed using Partial Least Squares (SmartPLS). Results: The results indicate that work stress has a significant negative effect on the mental well-being of medical personnel. Additionally, workplace spirituality is proven to mediate the relationship between work stress and mental well-being by reducing the negative impact of stress. Novelty: This study highlights workplace spirituality as an important psychological resource in managing occupational stress within healthcare institutions. Findings: Strengthening workplace spirituality can help medical personnel cope more effectively with work stress and improve their mental well-being. Originality: The originality of this study lies in its empirical examination of workplace spirituality as a mediating variable in a hospital setting, which remains limited in previous research. Conclusions: Integrating workplace spirituality into stress management strategies is essential to maintaining and enhancing the mental well-being of medical personnel. Type of Paper: Empirical Quantitative Research Paper
creator: Hamza Rizaldi
rights: Copyright (c) 2025 Hamza Rizaldi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 1423
ending page: 1438
doi: 10.37638/bima.6.2.1423-1438

Stock Risk as a Moderator in the ESG-Return Relationship: Evidence from the Indonesian Capital Market
type: item
description: Purpose: This study analyses the influence of Environmental, Social, and Governance (ESG) performance on stock returns, with stock risk—measured by volatility—introduced as a moderating factor. Methodology: Using a sample of 33 companies listed in the IDX ESG Leaders and SRI-KEHATI indices between 2021 and 2023, ESG data were derived from the CESGS Universitas Airlangga dataset, returns were calculated through capital gains, and volatility was estimated from standard deviations of monthly returns. Panel regression with a Fixed Effect Model was employed. Results: Findings demonstrate that ESG performance negatively affects stock returns, and this negative impact intensifies in conditions of higher volatility. Findings: These results suggest that investors in Indonesia prioritise short-term financial risk over sustainability credentials, which weakens the signalling role of ESG. Novelty: This research introduces volatility as a moderator in the ESG–return nexus and provides evidence from ESG-specific indices in Indonesia (IDX ESG Leaders and SRI-KEHATI). Originality: The research highlights the Indonesian market context, showing that ESG has not yet emerged as a positive driver of stock returns. Conclusion: The study highlights that ESG in emerging markets requires stronger regulatory support and enhanced disclosure to translate sustainability practices into financial value.. Type of Paper: Research article.
creator: WAHFI ZULI
creator: Berto Usman
creator: Nikmah Nikmah
rights: Copyright (c) 2025 WAHFI ZULI, Berto Usman, Nikmah Nikmah https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 1439
ending page: 1448
doi: 10.37638/bima.6.2.1439-1448

Market responses in Indonesia to the Russia─Ukraine War Announcment: Evidence from LQ45 Companies ( 2020–2024)
type: item
description: Purpose: This study aims to examine whether the Indonesian capital market experienced significant differences in average abnormal return (AAR) and average trading volume activity (ATVA) before and after the announcement of the Russia–Ukraine war. Methodology: The research employs an event study approach involving 24 companies consistently listed in the LQ45 index during the 2020–2024 period. Abnormal returns were calculated using the Market-Adjusted Return model, while trading volume activity was measured as the ratio of traded shares to outstanding shares. Due to data non-normality, the Wilcoxon Signed Rank Test was applied for hypothesis testing. Results: The results indicate that the announcement of the Russia–Ukraine war did not significantly affect average abnormal returns, but it had a significant impact on trading volume activity, reflecting changes in investor behavior. Novelty: This study extends the event window to a four-year period, offering a long-term perspective on capital market responses to geopolitical shocks. Findings: Investors tended to reduce trading activity following the war announcement, signaling increased caution and declining market liquidity. Originality: The originality of this study lies in its long-horizon event study design focusing on Indonesia’s leading stocks. Conclusions: Geopolitical events may not immediately alter stock returns but can significantly influence market liquidity and trading behavior. Type of Paper: Empirical Quantitative Research Paper.
creator: Raihan Wira Wicaksana
creator: Rida Perwita Sari
rights: Copyright (c) 2025 Raihan Wira Wicaksana https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 1449
ending page: 1456
doi: 10.37638/bima.6.2.1449-1456

Profitability, Capital Structure, And Dividend Policy On Firm Value: The Moderating Role Of Firm Size In The Banking Sector
type: item
description: Purpose: This study investigates the moderating role of company size in the relationship between profitability, financing structure, and dividend policy on the firm value of banking companies. Methodology: The research employs a quantitative approach using panel data from 23 banking firms listed on IDX Finance over the 2019–2024 period. A fixed effect model with moderated regression analysis is applied to examine interaction effects between company size and key financial variables. Results: The findings indicate that firm size strengthens the positive influence of profitability on firm value, weakens the relationship between financing structure and firm value, and does not moderate the effect of dividend policy on firm value. Novelty: This study introduces firm size as a contextual moderator within banking valuation models in an emerging market setting. Findings: Larger banks experience amplified market sensitivity to profitability, while their capital structure contributes less to valuation compared to smaller banks. Originality: The originality lies in integrating moderated regression analysis with multi-year banking panel data in Indonesia. Conclusions: Firm size plays a critical but asymmetric role in shaping how financial decisions affect firm value in the banking sector. Type of Paper: Empirical Quantitative Research.Type of Paper: Research Article
creator: Angela Velisca
creator: Suprianus Pian TA
rights: Copyright (c) 2025 Angela Velisca, Suprianus Pian TA https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 1457
ending page: 1466
doi: 10.37638/bima.6.2.1457-1466

Analysis of Organizational Citizenship Behavior Based on Employee Engagement, Organizational Justice, and Work-Life Balance
type: item
description: Purpose: This study aims to examine the influence of employee engagement, organizational justice and work-life balance on organizational citizenship behavior at the village hall office in Keling District. The population of this study is village hall employees in Keling sub-district. Methodology: the research design used is quatitative research. The population in this study is employees at the village hall office in Keling sub-district with a total of 113 people. The total population in this study is 113 people. The sampling technique used saturated samples, so that a sample of 113 people was obtained. The primary data needed is collected by survey by distributing a questionnaire using a google form to individuals or individuals. Result: The results of this study show that employee engagement has a significant positive effect on the organizational citizenship behavior of the village hall office in Keling District, organizational justice has a significant positive effect on the organization citizenship behavior of the village hall office in Keling Districtwork-life balance has a significant positive effect on the organization citizenship behavior of the village hall office in Keling District. Findings: This study highlights the importance of good employee engagement, high organizational equity, and maintaining a work-life balance that is conducive to achieving high organizational citizenship behavior. Novelty: This study describes the interaction between employee attachment, organizational justice, and work-life balance in the context of organizational citizenship behavior in the organization of village hall offices. Originality: This study contributes to organizational citizenship behavior regarding the productivity of village hall office employees in Keca,atan Keling by overcoming the gap in understanding these variables. Conclusion Practical thinking is a recommendation for village hall office employees in Keling sub-district to develop strategies to improve organi…
creator: nicholas saputra chaniago
creator: Noor Arifin
rights: Copyright (c) 2025 nicholas saputra chaniago, Noor Arifin https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 1467
ending page: 1478
doi: 10.37638/bima.6.2.1467-1478

Revealing Purchase Intention as a Mediator Between Influencers and Gen Z Purchase Decisions
type: item
description: Purpose: This study will focus on the consumer behavior of generation Z in purchasing makeup products, namely by exploring makeup brand preferences among generation Z. For the wider community, this study can increase understanding of how purchasing decisions are influenced by social and digital factors, as well as the importance of digital literacy in dealing with the rapid flow of information. Methodology: This study aims to examine the influence of influencers on interest and purchasing decisions for Maybelline makeup products on Generation Z in Denpasar City, using the Structural Equation Modeling-Partial Least Square (SEM-PLS) approach. Generation Z was chosen because it is a digital-native generation with a high dependence on social media and the dominant population in Indonesia. The research sample consisted of 130 respondents selected using the purposive sampling method. Results: The results of the study show that influencers have a positive and significant effect on purchase intention, which means that choosing the right influencer can increase consumer interest. Purchase intention also has a positive and significant effect on purchase decisions, indicating that the higher the consumer interest, the more likely they are to buy the product. In addition, influencers also have a positive and significant direct effect on purchase decisions, confirming their important role in shaping consumer behavior. Findings: This study found that purchase intention mediates the relationship between influencers and purchase decisions. This means that purchase intention plays an important role in strengthening the influence of influencers on consumer decisions. Novelty: the results of this study strengthen the literature on the relationship between influencers, purchase intention, and purchase decisions in the digital era.Originality: This study provides practical implications for companies in selecting relevant influencers and designing appropriate marketing content for Genera…
creator: Ida Ayu Oka Martini
creator: Ni Kadek Wiwin Asrya Wijayanti
creator: Made Ermawan Yoga Antara
rights: Copyright (c) 2025 Ida Ayu Oka Martini, Ni Kadek Wiwin Asrya Wijayanti, Made Ermawan Yoga Antara https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-31
publication date: 2025-12-31
volume: 6
number: 2
starting page: 1479
ending page: 1490
doi: 10.37638/bima.6.2.1479-1490

The Effect of Jakarta Interbank Offered Rate, Stock Transaction Value, Inflation, and Non- Performing Financing on the Stock Price of PT. Bank Syariah Indonesia Tbk
type: item
description: This study analyzes the effect of the Jakarta Interbank Offered Rate (JIBOR), stock transaction value, inflation, and Non-Performing Financing (NPF) on the stock price of PT Bank Syariah Indonesia Tbk (BSI). Using a quantitative approach with multiple linear regression, the research covers the period from the first quarter of 2021 to the fourth quarter of 2024 with secondary data obtained from the IDX, Bank Indonesia, OJK, and BPS. The results show that stock transaction value has a significant positive effect on BSI’s stock price, while inflation has a significant negative effect. In contrast, JIBOR and NPF do not significantly influence stock price movements. The adjusted R² value of 0.8369 indicates that 83.69% of stock price variation can be explained by the independent variables. These findings suggest that market liquidity and inflation are the main determinants of Islamic stock price performance, while conventional monetary indicators and internal risk factors are less influential. This study contributes to the literature on the Islamic capital market and provides practical insights for investors, regulators, and bank management in formulating investment and risk management strategies
creator: Puteri Nawang Wulan
creator: Niniek Imaningsih
rights: Copyright (c) 2025 Puteri Nawang Wulan, Niniek Imaningsih https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-31
publication date: 2025-12-31
volume: 6
number: 2
starting page: 1491
ending page: 1500
doi: 10.37638/bima.6.2.1491-1500

Manajemen Konflik; Evaluasi Kine Effect Of Conflict Management And Performance Evaluation On Human Resource Development At Indomaret In Walmas
type: item
description: This study aims to analyze the influence of conflict management and performance evaluation on human resource development in Indomaret in Walenrang Lamasi in 2024. The research method uses quantitative methods. The data research analysis used was multiple linear regression analysis. This study was conducted with 46 respondents with results showing an R2 value of 0.543 and a simultaneous significance of p<0.05, which confirms the positive influence of conflict management and performance evaluation on human resource development. Data was collected through questionnaires and data analysis using IBM SPSS Statistics. The findings of the study reveal that conflict management has a positive and significant effect on human resource development. Performance evaluation has a positive and significant effect on human resource development. Effective conflict management is expected to create a harmonious work environment, while proper performance evaluation can encourage improvement and improvement of individual competencies. This research explores how the two factors interact and contribute to the development of quality human resources, which in turn supports the achievement of organizational goals.
creator: Musalas Fatih
rights: Copyright (c) 2025 Musalas Fatih (Author) https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-31
publication date: 2025-12-31
volume: 6
number: 2
starting page: 1501
ending page: 1512
doi: 10.37638/bima.6.2.1501-1512

Influence Of Religiosity, Perception Of Entrepreneurship, And Locus Of Control On Entrepreneurial Decisions
type: item
description: Purpose: The purpose of this study is to determine the influence of religiosity, entrepreneurial perception, and locus of control on entrepreneurial decision-making. To examine this, the researcher employed a quantitative method with primary data collection through questionnaires distributed to 70 respondents. The data were analyzed using multiple linear regression with SPSS version 25. The results indicate that the religiosity variable has a positive and significant effect on entrepreneurial decision-making, the entrepreneurial perception variable has a positive and significant effect on entrepreneurial decision-making, while the locus of control variable has a positive but not significant effect on entrepreneurial decision-making. Simultaneously, the three variables have a significant effect on entrepreneurial decision-making.
creator: Indi Mardalena
creator: Supardi Mursalin
creator: Yetti Afrida Indra
rights: Copyright (c) 2025 Indi Mardalena, Supardi Mursalin, Yetti Afrida Indra (Author) https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 1513
ending page: 1528
doi: 10.37638/bima.6.2.1513-1528

Impact Of Tax Amnesty Policy On Individual Taxpayer Compliance In Pontianak City
type: item
description: 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
creator: Fridensia Kamellia
creator: Dedi Haryadi
rights: Copyright (c) 2026 DEDI HARYADI, Fidensia Kamellia https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-31
publication date: 2025-12-31
volume: 6
number: 2
starting page: 1529
ending page: 1538
doi: 10.37638/bima.6.2.1529-1538

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
type: item
description: 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 Med…
creator: Ferianto Ferianto
creator: Joko Setiawan
creator: Hermawan Hermawan
rights: Copyright (c) 2026 Ferianto Ferianto, Joko Setiawan, Hermawan Hermawan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-31
publication date: 2025-12-31
volume: 6
number: 2
starting page: 1539
ending page: 1552
doi: 10.37638/bima.6.2.1539-1552

Determinants of Capital Adequacy and Liquidity Risk on Profitability in the Banking Sector
type: item
description: 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.
creator: Oktaviana, Dewi Saputri
creator: Mohammad Yunies Edward
rights: Copyright (c) 2026 Oktaviana Dewi Saputri https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-31
publication date: 2025-12-31
volume: 6
number: 2
starting page: 1553
ending page: 1562
doi: 10.37638/bima.6.2.1553-1562

Adoption of Remote Work in the Nigerian Public Sector: Challenges and Opportunities in Delta State
type: item
description: Purpose: This study investigates the adoption of remote work in Nigerian public agencies, focusing on the challenges and opportunities associated with teleworking in a sector traditionally centered on office-based operations. The study aims to provide insights into how remote work can be effectively implemented to enhance productivity, employee satisfaction, and organizational flexibility. Methodology: A qualitative research approach was adopted, involving semi-structured interviews with HR managers, policymakers, and employees across various public agencies. Thematic analysis was employed to identify recurring patterns, perceptions, and organizational experiences related to remote work adoption. Results and Findings: The study reveals that while remote work offers opportunities such as increased flexibility, improved work-life balance, and potential cost savings, several challenges hinder its adoption. Key barriers include inadequate ICT infrastructure, lack of formal remote work policies, and low digital literacy among employees. Organizational culture and supervisory practices were found to significantly influence employees’ willingness and ability to engage in telework. Originality: This study contributes to the limited empirical literature on remote work in the Nigerian public sector, highlighting contextual factors unique to government agencies and offering practical insights for HRM practitioners. Conclusion: Strategically planned remote work policies, supported by technological investments and capacity-building initiatives, are essential to successfully integrate teleworking in Nigerian public sector. Type of Paper: Research Article
creator: Ugo Chuks Okolie
creator: Thomastina Nkechi Egbon
rights: Copyright (c) 2026 Ugo Chuks Okolie, Thomastina Nkechi Egbon (Author) https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-31
publication date: 2025-12-31
volume: 6
number: 2
starting page: 1563–1578
ending page: 1563–1578
doi: 10.37638/bima.6.2.1563–1578

Moderating Role of Firm Size in the Relationship between Profitability, Leverage, and Stock Returns: Evidence from Indonesian Agriculture Sector
type: item
description: 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.
creator: Evi Maria
creator: Edi Sudiarto
rights: Copyright (c) 2026 Evi Maria, Edi Sudiarto https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-31
publication date: 2025-12-31
volume: 6
number: 2
starting page: 1579
ending page: 1588
doi: 10.37638/bima.6.2.1579-1588

Exploring Total Rewards Management and Employee Retention: Evidence from the Non-Profit/NGO Sector
type: item
description: Purpose: This study uniquely integrates systematic review and qualitative analysis to contextualise TRM within the NGO environment, to understand how reward systems influence employees’ decisions to remain with their organizations. Methodology: A qualitative approach was adopted, beginning with a systematic review of existing literature to identify reward practices linked to employee retention across sectors. This was followed by a thematic analysis of data drawn from a diverse range of non-profit/NGO organizations to examine prevailing TRM practices and their effects on employee retention. Results and Findings: The findings indicate that TRM practices are both directly and indirectly associated with employee retention. Employees are more likely to remain in organizations that offer well-balanced combinations of monetary and non-monetary rewards. The study also reveals that organizational context, including institutional characteristics, funding arrangements, and workforce composition, significantly moderates the effectiveness of TRM practices. Novelty: By integrating systematic review evidence with qualitative insights, this study introduces a novel approach to examining Talent Relationship Management (TRM) practices within the non-profit/NGO sector. Originality: This research contributes to the limited empirical literature on TRM in the non-profit/NGO sector, emphasizing the importance of context-specific reward strategies in fostering employee retention. Conclusion: The study concludes that strategically aligned and context-sensitive TRM practices are essential for improving employee retention and supporting sustainable talent management in non-profit/NGO organizations. Type of Paper: Research article.
creator: Airrykah Ehi EHEBHAMHEN
rights: Copyright (c) 2026 Airrykah Ehi EHEBHAMHEN (Author) https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-31
publication date: 2025-12-31
volume: 6
number: 2
starting page: 1589–1602
ending page: 1589–1602
doi: 10.37638/bima.6.2.1589–1602

Effect of Fuel Subsidy Removal on the Nigerian Economy: Implications for Households in Nigeria
type: item
description: Purpose: This study examined the impact of fuel subsidy removal on the Nigerian economy, with particular emphasis on food prices, standard of living, and poverty levels among citizens. Methodology: A survey research design was adopted. Primary data were collected through structured questionnaires and interviews administered to selected respondents. Descriptive analytical techniques were used to assess the socio-economic effects of subsidy removal. Results: The findings revealed that fuel subsidy removal has significantly increased food prices, leading to higher costs of basic commodities. It also negatively affected the standard of living, as households faced increased financial pressure and declining purchasing power. Findings: The study established that subsidy removal ha contributed to rising poverty levels by increasing the overall cost of living. Sectors such as transportation and food distribution were most affected, resulting in a general rise in the prices of goods and services. Novelty: The study provides household-level empirical evidence that highlights citizens’ lived socio-economic experiences following subsidy removal. Originality: It contributes to existing literature by directly linking subsidy removal to food inflation, reduced living standards, and poverty escalation using primary data. Conclusion: Fuel subsidy removal has had adverse socio-economic consequences for Nigerian households. Type of Paper: Research article.
creator: Grace A ADDAH
rights: Copyright (c) 2025 Grace A ADDAH (Author) https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-31
publication date: 2025-12-31
volume: 6
number: 2
starting page: 1603
ending page: 1615
doi: 10.37638/bima.6.2.1603-1615

Digital Transformation in Sharia Mutual Fund Marketing: A Systematic Literature Review in Indonesia (2015–2025)
type: item
description: Purpose: This study aims to explore the transformation of digital strategies in the marketing of Islamic mutual funds within the context of the digital economy. This research is important due to the increasing awareness among Muslim investors to prioritize Sharia-compliant investments supported by technological advancements. Methodology: A qualitative approach using a Systematic Literature Review (SLR) was employed, supported by Watase Uake, a bibliometric software that enables article classification, keyword mapping, and thematic visualization of academic literature. Results: The review highlights that digital platforms, mobile applications, social media, and AI-powered tools are central to promoting Sharia mutual funds. Key strategies include educational campaigns, influencer-driven content, and personalized recommendations.. Findings: There is a growing engagement from Gen Z and millennial Muslim investors, alongside the adoption of technologies such as blockchain and robo-advisors to enhance transparency and trust. However, challenges remain in digital literacy, regulatory clarity, and equitable access.. Novelty: The novelty of this research lies in its comprehensive bibliometric mapping of digital marketing strategies specific to Sharia-compliant investment products. Originality: Its originality stems from synthesizing Islamic financial marketing with recent digital transformation trends. . Conclusion: The study concludes that while digital marketing opens broad opportunities, challenges in literacy, regulation, and equitable access remain. Type of Paper: Systematic Literature Review (SLR)
creator: Liya Setiawati
creator: Yuliani Istiqomah
creator: Hari Imbrani
rights: Copyright (c) 2025 Liya Setiawati, Yuliani Istiqomah, Hari Imbrani https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 2
starting page: 1065
ending page: 1078
doi: 10.37638/bima.6.2.1065-1078