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

{"title":"CAN UMKM IN THE CULINARY SECTOR IN PALEMBANG IMPLEMENT THE SAK ETAP?","authors":"Aries Veronika, Yuni Ekawarti, Apriadi Apriadi","doi":"10.37638/bima.3.1.37-44","DOIUrl":"https://doi.org/10.37638/bima.3.1.37-44","url":null,"abstract":"The preparation of financial reports is an important thing that must be done by MSMEs if they want to develop their business, but many MSMEs, especially in the city of Palembang, do not yet have financial reports that comply with SAK standards. The purpose of this study was to determine the application of SAK ETAP on MSME financial reporting in the city of Palembang. The research methodology uses primary data through questionnaires. Based on the results of data processing, it can be concluded that 90% of MSME actors in the city of Palembang have not implemented SAK ETAP in their financial reporting.","PeriodicalId":144996,"journal":{"name":"BIMA Journal (Business, Management, & Accounting Journal)","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121666352","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 E Samsat Service on Motor Vehicle Tax Revenue at UPT. Regional Revenue Service Operational Support Center","authors":"Nadratul Hasanah Lubis, Rahmat Daim Harahap","doi":"10.37638/bima.3.1.29-36","DOIUrl":"https://doi.org/10.37638/bima.3.1.29-36","url":null,"abstract":"Vehicle taxes include first-rate or local taxes controlled by the provincial government. Together with the Motor Vehicle Tax Agency, the local government built an office in Samsat. This bureau offers a number of services, one of which is E-Samsat. This study looks at the impact of E-Samsat on Motor Vehicle Tax receipts at UPT. North Sumatra Regional Revenue Service Support Center. The method of analysis uses descriptive quantitative methods. The results showed that E-Samsat had an impact on motor vehicle tax revenues at UPT. North Sumatra Regional Revenue Support Center.","PeriodicalId":144996,"journal":{"name":"BIMA Journal (Business, Management, & Accounting Journal)","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124530349","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 Quality Of Work Life and Employees’ Engagement to Organizational Commitment at Anita PhoneshopBaturaja","authors":"Muhamad Mardiansyah, R. Rusdiah, Mailani Rabiulkhri","doi":"10.37638/bima.3.1.9-16","DOIUrl":"https://doi.org/10.37638/bima.3.1.9-16","url":null,"abstract":"This study aims to analyze the effect of Quality of Work Life and Employee Engagement on Organizational Commitment. With employees at Anita Phoneshop Baturaja which is used as a case study. Primary and secondary data were used in this study. Secondary data were obtained from various sources such as journals, books and other related publications. Primary data was obtained by using a questionnaire distributed to respondents who were targeted. By using the slovin technique, the total sample obtained was 53 respondents. Multiple linear regression analysis method with SPSS 26 program was used to analyze the data. The results showed that Quality of Work Life and Employee Engagement had a positive and significant impact on Organizational Commitment, contributing 70.1% with the variable Quality of Work Life having a more dominant influence. This shows that the company should focus on maintaining and improving the organizational work climate technically and humanely in order to lead to a better quality of work life.","PeriodicalId":144996,"journal":{"name":"BIMA Journal (Business, Management, & Accounting Journal)","volume":"27 4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133612759","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":"PENGARUH STRUKTUR GOOD CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS (STUDI PADA SEKTOR INDUSTRI OTOMOTIF DAN KOMPONENNYA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2019)","authors":"Yusmaniarti Yusmaniarti, Budi Astuti, Marini Marini, Hesti Setiorini, Ummul Khair, Siti Fatimah Rambe","doi":"10.37638/bima.3.1.1-8","DOIUrl":"https://doi.org/10.37638/bima.3.1.1-8","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan manajerial, kepemilikan institusional, komisaris independen dan komite audit terhadap financial distress pada perusahaan sektor industri otomotif dan komponennya yang terdaftar di Bursa Efek Indonesia periode 2014-2019. Sampel yang digunakan sebanyak 7 perusahaan Sektor Industri Otomotif Dan Komponennya Yang Terdaftar Di Bursa Efek Indonesia dengan jumlah pengamatan selama periode 2014-2019 sehingga jumlah data penelitain sebanyak 42. Teknik pengambilan sampel menggunakan purposive sampling. Analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa kepemilikan manajerial berpengaruh terhadap financial distress. Kepemilikan institutional berpengaruh terhadap financial dstress. Komisaris indepeden berpengaruh terhadap financial distress. Komite audit berpengaruh dengan financial distress. Kepemilikan manajerial, kepemilikan institusional, komisaris independen dan komite audit berpengaruh secara bersama- sama terhadap financial distress perusahaan Sektor Industri Otomotif Dan Komponennya Yang Terdaftar Di Bursa Efek Indonesia Periode 2014 – 2019.","PeriodicalId":144996,"journal":{"name":"BIMA Journal (Business, Management, & Accounting Journal)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129123061","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":"PENINGKATAN SKALA USAHA BUM DESA SUKA SARI DALAM MENGEMBANGKAN INOVASI BISNIS KOPI MENGGUNAKAN BUSINESS MODEL CANVAS (BMC)","authors":"Mujiono Mujiono, Ineko Ade Fitrah, E. Efriansyah, Fitria Arimurti, Tiarma Tiarma","doi":"10.37638/bima.2.2.212-221","DOIUrl":"https://doi.org/10.37638/bima.2.2.212-221","url":null,"abstract":"Penelitian bertujuan untuk mengembangkan usaha bisnis Suka Sari Coffee menggunakan Business Model Canvas. Selaras dengan amanah Undang-undang No. 6 Tahun 2014 tentang Desa Pasal 87 ayat 2, maka metode yang digunakan adalah partisipatif yang melibatkan para pemangku kepentingan di desa, mulai dari pengelola unit usaha, BUM Desa, pemerintahan desa, dan perwakilan petani. Hasil dari penelitian diperoleh sembilan isian elemen Business Model Canvas, diantaranya dengan contoh; (1) segmentasi konsumen; warung kopi, dan eksportir, (2) nilai produk; kadar air maksimal 2,5 % dan kopi dataran tinggi  di atas 1000 m dpl, (3) jalur distribusi; promosi di media sosial dan market place (4) hubungan konsumen; layanan via media sosial, dan diskon, (5) aliran pendapatan; robusta bubuk dan roast bean, (6) sumberdaya kunci; kebun kopi + 600 ha dan tenaga kerja terampil, (7) aktivitas kunci; pelatihan pengolahan dan pendampingan mitra, (8) mitra kunci; 14 kelompok tani dan perguruan tinggi, dan (9) struktur biaya; pembelian bahan baku dan pengolahan. Kesembilan komponen tersebut merupakan solusi sekaligus bentuk penyederhanaan atas masalah Suka Sari Coffee secara terstuktur, terukur dan dinamis.","PeriodicalId":144996,"journal":{"name":"BIMA Journal (Business, Management, & Accounting Journal)","volume":"68 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125877618","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":"Management level of using digital services Bank Syariah Indonesia (BSI) KCP ipuh","authors":"Yesi Yulita, Mutiara Apriza, S. Wulandari, Desi Isnaini, Yosy Arisandy","doi":"10.37638/BIMA.2.2.200-211","DOIUrl":"https://doi.org/10.37638/BIMA.2.2.200-211","url":null,"abstract":"PT Bank Syariah Indonesia (BSI)  Ipuh Branch Office having its address at Pulai Payung Village, Ipuh sub-district, Muko-muko district, Bengkulu province. In carrying out its activities, the Bank Syariah Indonesia (BSI)  Ipuh branch continues to innovate products and develop excellent service to customers to improve the company's professionalism. The purpose of this study is to find out the projected level of use of the idigital bank Syariah Indonesia (BSI)  iKcp iIPuh  service. The research method used is a qualitative field research with a descriptive research approach. Methods of collecting data by means of observation, interviews and documentation. Informants in this study were employees of Bank Syariah Indonesia (BSI)  Kcp Ipuh and Bank Syariah Indonesia (BSI) customers of Bank Syariah Indonesia (BSI)  Kcp Ipuh. The results of  this study can be concluded that the level of use of digital services at Bank Syariah Indonesia (BSI)  Kcp Ipuh has increased. This is because Bank Syariah Indonesia (BSI) services during the COVID-19 pandemic are demanded to be faster, easier, and more flexible. The rapid growth of the Internet is changing the way companies connect with their consumer icons, the Bank Syariah Indonesia (BSI) business is no exception. Using the idigital Bank Syariah Indonesia (BSI)  iKcp IPuh i has many advantages. i the ease of research results from the IBank Syariah Indonesia (BSI)  iKcp iIpuh i consumeni to give an opinion or respond that i: i(1) lack of understanding among the public about how to use the idigital banking application, i(2) i Ease of transacting using digital Bank Syariah Indonesia (BSI) without having to go to a bank, (3) ease of customers in using the application and fast in solving problelems in using  idigital iBank Syariah Indonesia (BSI). in determining the digital Bank Syariah Indonesia (BSI), namely: Can perform transactions, administrative procedures and implementation of itransfer to all customers so that they can know that the customer has no doubts in conducting IBank Syariah Indonesia (BSI)  transactions through idigital.","PeriodicalId":144996,"journal":{"name":"BIMA Journal (Business, Management, & Accounting Journal)","volume":"99 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125411408","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":"Mobile Banking Services Strategy For BRI Syariah Customers (BSI) Bengkulu","authors":"Deni Widya Santi, I. Saputra, N. Putri, Miti Yarmunida, Andi Harpepen","doi":"10.37638/BIMA.2.2.185-198","DOIUrl":"https://doi.org/10.37638/BIMA.2.2.185-198","url":null,"abstract":"There are three issues studied in this final project, namely (1) knowing which services are available through immobile ibanking, (2) customer perceptions of the imobile ibanking application, (3) constraints in operating the immobile ibanking service. The purpose of this research is to build quality services in customer satisfaction. The author uses this type of field research (Field Research) with qualitative descriptive research methods, namely research conducted directly in the field, from the results of this study that customers are satisfied with the mobile banking application, making it easier for customers to make transactions in the mobile banking application, the data is collected in the mobile banking application. This research comes from primary and secondary data sources in the form of interviews and documentation related to mobile banking services. It is hoped that a stable inetwork i will be given to users of the imobile ibanking application so that they are able to enjoy the features of the imobile ibanking application service in any circumstances. which is made easy for iBRI iSyariah customers to share with the imobile banking application, which is in the form of various interesting features that can be utilized by BRI iSyariah customers. This can increase the number of ibank BRI Syariah customers. From the results of this study, it can be concluded that the imobile ibanking service for customers of iBRI isyariah iBengkulu, can download the download ID of the iplay application store isstore so that customers can use the features that are available i service imobile ibanking application Perception or it is very responsive to customer service ibanking, and iyang easy services. By overcoming the less unstable inetwork, the customer has a strong i-network operator, by updating the application on imobile banking.","PeriodicalId":144996,"journal":{"name":"BIMA Journal (Business, Management, & Accounting Journal)","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122410257","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}