BIMA Journal (Business, Management, & Accounting Journal)最新文献

{"title":"Influence Of Work Motivation, Work Conflict And Work Environment On Performance Employees In Pandemi Time Covid-19","authors":"Akhyatul Fikri, H. G. Soedarsa","doi":"10.37638/bima.4.1.87-92","DOIUrl":"https://doi.org/10.37638/bima.4.1.87-92","url":null,"abstract":"The Covid-19 pandemic has disrupted all processes of social and economic life, including companies. Initially the business could run freely, now the company must establish physical distancing, systems shift, and work from home to reduce the spread of the Covid-19 pandemic. New normal itself is a condition of the impact of the global crisis. The purpose of this study was to determine the effect of work motivation, work conflict and work environment on the performance of PTPN VII Bandar Lampung Office employees during the Covid-19 pandemic. This study uses quantitative research methods. Data analysis used multiple linear regression analysis. Based on the results of research and discussion, it can be concluded that work motivation has a positive effect on the performance of PTPN VII Bandar Lampung employees. Work conflict has a negative effect on the performance of employees of PTPN VII Bandar Lampung. The work environment has a positive effect on the performance of PTPN VII Bandar Lampung employees.","PeriodicalId":144996,"journal":{"name":"BIMA Journal (Business, Management, & Accounting Journal)","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127674320","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Factors Influencing The Use Of Accounting Information On SMEs In Padang","authors":"Melati Sukma Ayu, Wiwi Andriani, S. Sukartini","doi":"10.37638/bima.4.1.107-114","DOIUrl":"https://doi.org/10.37638/bima.4.1.107-114","url":null,"abstract":"This study examines and analyses the factors that influence SMEs to use accounting information in their business. The method of determining the sampling in this study using purposive sampling. The type of data used in this study is primary data obtained through distributing research questionnaires to SMEs in the city of Padang. Data analysis techniques using multiple regression analysis and tested by t-test. The results of this study indicate that the level of education and accounting knowledge has a positive effect on the use of accounting information on SMEs. At the same time, business experience and entrepreneurial spirit do not affect the use of information systems in SMEs in Padang City.","PeriodicalId":144996,"journal":{"name":"BIMA Journal (Business, Management, & Accounting Journal)","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127700482","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Effect of Managerial Ownership and Gender Diversity on Directors on Tax Avoidance with Audit Quality as a Moderation Variable","authors":"Ruth Bae Eliani Harahap, M. Masripah","doi":"10.37638/bima.4.1.9-19","DOIUrl":"https://doi.org/10.37638/bima.4.1.9-19","url":null,"abstract":"This research was conducted to ascertain and analyze the effect of managerial ownership and gender diversity on directors on tax avoidance with audit quality as moderation. This study also adds two control variables, namely profitability and firm size. The samples in this study used mining companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period and were sorted using the purposive sampling method so that 75 samples were obtained. By using multiple linear regression tests, the results of managerial ownership and gender diversity in directors have no effect on tax avoidance. Then audit quality strengthens the effect of managerial ownership on tax avoidance, and audit quality weakens the effect of gender diversity on directors on tax avoidance.","PeriodicalId":144996,"journal":{"name":"BIMA Journal (Business, Management, & Accounting Journal)","volume":"181 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131828995","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analysis Strategy Marketing In Increasing Sales During The Covid-19 Pandeml In Burger King Bandar Lampung","authors":"Antonius Sidauruk, Habiburahman Habiburahman","doi":"10.37638/bima.4.1.121-128","DOIUrl":"https://doi.org/10.37638/bima.4.1.121-128","url":null,"abstract":"Burger King is a fast food product that generally comes from outside the country, so the taste is different from the taste of local food. Therefore, the Burger King industry is familiarizing flavors with Indonesia, such as making beef burgers with rendang flavor and serving the menu with rice. Raja Bandar Lampung. This research uses a qualitative study procedure. The information analysis uses SWOT analysis. Based on the results of studies and reviews, it can be concluded that the results of the study put the marketing strategy in quadrant I which is called the development and development strategy. The average cell for the IFE matrix and the average cell for the EFE matrix. This position allows the owner to carry out intensive strategies and integrative strategies. Intensive strategies include: market penetration by expanding the market share by marketing/promoting Burger King products, market development by expanding the market share geographically to new areas and product development by customizing Burger King products, this is usually attempted when the product is in position. he is sick and tired. In quadrant I, there are integrative strategies, namely forward integration, backward integration and horizontal integration.","PeriodicalId":144996,"journal":{"name":"BIMA Journal (Business, Management, & Accounting Journal)","volume":"73 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114164658","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Influence Of Work Motivation, Work Environment And Work Discipline On The Work Productivity Of Employees In Bebek Hi Restaurant. Slamet Bandar Lampung During The Covid-19 Pandemic","authors":"Amriyadi Amriyadi, Ardansyah Ardansyah","doi":"10.37638/bima.4.1.129-136","DOIUrl":"https://doi.org/10.37638/bima.4.1.129-136","url":null,"abstract":"Pak Slamet's fried duck restaurant has been around since 1986, Pak Slamet's first stall, standing on the side of the Solo-Yogya road. Initial observations found problems related to employee productivity at Bebek Hi Restaurant. Slamet Bandar Lampung, namely employee productivity which has decreased, one of which is due to the impact of Covid-19 which has an impact on decreasing employee productivity and restaurant income. The purpose of this study was to determine the effect of work motivation, work environment and work discipline on the work productivity of Bebek Hi Restaurant employees. Slamet Bandar Lampung during the Covid-19 pandemic. This study uses quantitative research methods. Data analysis used multiple linear regression analysis. Based on the results of research and discussion, it can be concluded that there partial work motivation on work productivity of Bebek Hi Restaurant employees. Slamet Bandar Lampung. There partial the work environment on the work productivity of Bebek Hi Restaurant employees. Slamet Bandar Lampung. There partial work discipline on the work productivity of Bebek Hi Restaurant employees. Slamet Bandar Lampung. There simultaneous work motivation, work environment and work discipline on work productivity at Bebek Hi Restaurant. Welcome to Bandar Lampung.","PeriodicalId":144996,"journal":{"name":"BIMA Journal (Business, Management, & Accounting Journal)","volume":"281 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116078455","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Effect of Smartphone Choice, Customer Satisfaction and Reason to Change Smartphone on Smartphone Repurchase","authors":"Sri Rahayu Ardianti, G. Ramantoko","doi":"10.37638/bima.3.2.75-82","DOIUrl":"https://doi.org/10.37638/bima.3.2.75-82","url":null,"abstract":"Advances in Smartphone technology make the growth of Smartphone users among the people more rapidly. The high growth of Smartphone users makes Smartphone manufacturers compete with each other in understanding market needs. Every competing company actually has the same goal, namely how to make the products that are made can be well received by consumers. In accordance with sales data of smart cellphones (Smartphones) that have been released by International Data Corporation (IDC) from the first quarter of 2017 to the third quarter (Q3) - 2018 experienced sales fluctuations. Smartphone sales in 2018 fell by 5.9%. Similarly, the number of smartphone shipments in Indonesia in the third quarter (Q3) -2018 reached 8.6 million units, up 18% annually. But from quarter to quarter it decreased by 9%. Within 1-2 years Indonesian people like to switch smartphones, more than 56% of respondents replace their smartphones with new ones. This is consistent with data from the MARS research institute conducting a survey of 290 respondents in the Jakarta, Bogor, Depok, Tangerang and Bekasi areas. Within a period of more than 2 years, there were 20.6% of Smartphone users making smartphone replacements. The fastest duration that users do is within 3 months, done as much as 2, 4%. Every new smartphone launched, the interest of the people of Indonesia will certainly remain high. Consumer behavior when buying any product including smartphones not only concerns his own behavior, but a combination of the behavior of others who help or support the purchasing process that can work as an initiator, influencer, and decision maker and the level of involvement of all these people may differ in each purchase. There are many variables that influence consumer behavior including, age, sex, personal motivation, needs, attitudes and values, personality characteristics, socio-economic and cultural background, professional status to social influences such as family, friends, colleagues and society as a whole. This research was conducted to determine the effect of Smartphone choice, Customer Satisfaction, Reason To Change Smartphone on Smartphone Repurchase. The methodology of this research is to collect data in the form of questionnaires distributed online to respondents who are consumers of Smartphone users, the method used in this study is a quantitative method by collecting a sample of approximately 400 respondents. Based on the results of data analysis found that variables consisting of Smartphone choice, Customer Satisfaction and Reason To Change Smartphone and a positive and significant effect on Repurchase.","PeriodicalId":144996,"journal":{"name":"BIMA Journal (Business, Management, & Accounting Journal)","volume":"72 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122035245","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Influence of Leadership Style On Performance Employees of Stikes Bhakti Husada Bengkulu","authors":"Wiwin Saputra, Karona Cahya Susena, Anzori Anzori","doi":"10.37638/bima.3.2.83-86","DOIUrl":"https://doi.org/10.37638/bima.3.2.83-86","url":null,"abstract":"Employee performance is important in a company, because it has a great influence to improve company performance. Employee performance in the company is influenced by various things such as leadership style and job satisfaction. The purpose of this literature study and field study is to determine the leadership style on employee performance. The methodologies used are library research and field research. Respondents were 60 employees of Stikes Bhakti Husada Bengkulu using Simple Linear Regression analysis, Correlation Coefficient Analysis, Coefficient of Determination, and hypothesis testing using T-test. The results of the study The value of the correlation / relationship (R) is equal to 0.492. From these results obtained a coefficient of determination (R-Square) of 0.184, which implies that the influence of the independent variable (Leadership Style) on the dependent variable (Employee Performance) is 18.4% with the T-test results obtained f-value count of 13,045 with a significant value of 0.001 with an error rate of 0.5, it can be explained that there is a significant influence between leadership style on the performance of Stikes Bhakti Husada Bengkulu employees.","PeriodicalId":144996,"journal":{"name":"BIMA Journal (Business, Management, & Accounting Journal)","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131409704","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Segmentation Of Kartu Halo Customers Based On Lifestyle In Telkomsel Branch Manado","authors":"Wandi Wijaya, Imanuddin Hasbi","doi":"10.37638/bima.3.2.19-28","DOIUrl":"https://doi.org/10.37638/bima.3.2.19-28","url":null,"abstract":"The sales of Kartu Halo products in Branch Manado every month at 2018 have increased significantly, this is indicated by the average increased in customer base from early January to August in 2018 of 982 customers. The increase of customer base also inline with the economic growth of North Sulawesi by 6.49% Year on Year in 2018. With the increase in economic growth, the level of expenditure in the city of Manado also increases every month, spending in the non-food sector reaches 50.76% of total monthly expenditure. 30.26% are in the goods and services sector. In large and developing cities in Indonesia has the potential for growth and lifestyle changes in terms of telecommunications services needs. Shifting of consumers behavior from wired communication to wireless mobile communication makes companies competitive to providing the best services and products to make company revenue increased. In Telkomsel, the Average Revenue Per User (ARPU) generated from Kartu Halo as a postpaid card product that contributed 3.68 times more than the ARPU Telkomsel prepaid product at the end of 2017. There are various methods by the company to increased revenue growth, one of them were increasing market share. To increase the market share can be increase the customer base with offering products according to the intended customer segment. The purpose of this studies were to find out how the segmentation of Kartu Halo customers in Branch Manado based on lifestyle activities, interests, and opinions from consumers. This research is classified as a type of explorative descriptive research whose data collection is carried out by distributing questionnaires to 420 samples through social media of Kartu Halo product users at Branch Manado. The results of the questionnaire obtained valid and reliable results with a Chronbach's alpha value of 0.907. By using the two steps cluster of cluster analysis, the results of this study indicate that there are two clusters, namely the first cluster Experientials, which have Education and average income doing research, in choosing products, and running activities online. And the second cluster is Functionalist, who spends money on something important and has a high level of confidence.","PeriodicalId":144996,"journal":{"name":"BIMA Journal (Business, Management, & Accounting Journal)","volume":"48 7","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120998023","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Influence of the Work Environment, Organizational Commitment, and Information Technology on Employee Performance at KSP CU Dharma Prima Kita Yogyakarta","authors":"A. Andi, I. Kurniawan","doi":"10.37638/bima.3.2.1-10","DOIUrl":"https://doi.org/10.37638/bima.3.2.1-10","url":null,"abstract":"This study aims to determine the effect of the work environment, organizational commitment, and information technology on employee performance. The population used in this study were employees of KSP CU Dharma Prima  Kita, Yogyakarta. This research is a quantitative study and primary data was taken using a questionnaire on 40 respondents taken from a saturated population and the answers were processed using multiple linear regression analysis. The results in this study state that the work environment, organizational commitment, and information technology partially have a positive effect on employee performance.","PeriodicalId":144996,"journal":{"name":"BIMA Journal (Business, Management, & Accounting Journal)","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124694199","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Implementation Of Company Environmental Policy In Terms Of Succeeding SDGs Program To Improve Public Health","authors":"Yanuar Ramadhan, Teresa Ona Delang, Lydia Indah Permatasari, Agris Haryanto Prakasa, Erick Ferdiawan","doi":"10.37638/bima.3.2.11-18","DOIUrl":"https://doi.org/10.37638/bima.3.2.11-18","url":null,"abstract":"Sustainable development is a focus of various countries in the world which is based on the Big Agenda targeted by the World Organization, namely the United Nations. There are 17 Sustainable Development Goals assessment points, Indonesia is one of the 192 countries participating in adopting the SDG and continue to commit to implementing sustainable development programs. SDG become a common task for each community to strengthen mutual cooperation and synergize in an effort to create sustainable business processes that have a positive impact on people and the environment. As an effort of business people in responding to the bad effects of the global phenomenon, which includes the environment, health, and the economy, it is necessary to develop a strategy for the program implementation named sustainable development goals. The business activities of the company activity are expected not to ruin the natural ecosystem or the environment. The study was conducted at PT Meica Indo Teknik company. Two points of SDG to be the basis of discussion in this study are point 3 ” good health and welfare “ and point 15 ”maintain terrestrial ecosystems\". The results of the two SDG points implementation that the company has implemented environmentally oriented sustainable development by prioritizing critical aspects, such as people, planet, prosperity, peace, and partnership. The company keeps to carry out health and welfare programs for the workers and the community around the company. The EHS program (environment, health, and safety) is a form of implementation of the achievement of health, safety, and environmental synergy in the company's business activities.","PeriodicalId":144996,"journal":{"name":"BIMA Journal (Business, Management, & Accounting Journal)","volume":"13 12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128547541","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}