Journal of Business Inflation Management and Accounting
type: channel
description: Journal title Journal of Business Inflation Management and Accounting Initials BIMA Grade - Frequency Dua issue per tahun (Januari dan Juli) DOI prefix by https://doi.org/10.57235 Print ISSN 3089-2007 (Cetak) Online ISSN 3089-1809 (Elektronik) Editor-in-chief T Heru Nurgiansah, S.Pd., M.Pd Contact therunurgiansah@gmail.com Publisher CV Rayyan Dwi Bharata Cite Analysis Google Scholar Indexing Google Scholar | Garuda BIMA: Journal of Business Inflation Management and Accounting dengan nomor ISSN terdaftar 3089-2007 (Cetak - Print) dan 3089-1809 (Online - Elektronik) adalah jurnal akses terbuka ilmiah yang diterbitkan oleh CV Rayyan Dwi Bharata. BIMA: Journal of Business Inflation Management and Accounting bertujuan untuk mempublikasikan hasil penelitian asli dan review hasil penelitian pada lingkup: 1. Akuntansi, Ekonomi, Manajemen, Bisnis 2. Pajak, Inflasi, Keuangan, Laba-Rugi 3. UMKM, Branding, Hak Cipta, Perbankan BIMA: Journal of Business Inflation Management and Accounting diterbitkan 1 tahun 2 kali terbit pada bulan Januari dan Juli. <img src="[binary]" alt="" /><img src="[binary]" alt="" /><img src="[binary]" alt="" />
publisher: CV. Rayyan Dwi Bharata
language: en-US
publication name: Journal of Business Inflation Management and Accounting
issn: 3089-2007
copyright: Authors certify that the work reported here has not been published before and contains no materials the publication of which would violate any copyright or other personal or proprietary right of any person or entity. Authors dont transfer or license the copyright of publishing to BIMA: Journal of Business Inflation Management and Accounting Research to publish the article in any media format, to share, to disseminate, to index, and to maximize the impact of the article in any databases. Authors hereby dont agree to transfer a copyright for publishing to BIMA: Journal of Business Inflation Management and Accounting a Publisher of the manuscript. Authors reserve the following: all proprietary rights other than copyright such as patent rights; the right to use all or part of this article in future works of our own such as in books and lectures; use for presentation in a meeting or conference and distributing copies to attendees; use for internal training by author's company; distribution to colleagues for their research use; use in a subsequent compilation of the author's works; inclusion in a thesis or dissertation; reuse of portions or extracts from the article in other works (with full acknowledgement of final article); preparation of derivative works (other than commercial purposes) (with full acknowledgement of final article); and voluntary posting on open web sites operated by author or author’s institution for scholarly purposes, but it should follow the open access license of Creative Common CC BY-NC License.
items: https://www.rayyanjurnal.com/index.php/bima/article/view/7379
items: Analysis of Inventory Turnover and Return on Equity Ratio on Stock Prices of Miscellaneous Manufacturing Industry Sector Companies Listed on the IDX for the Period 2020-2024
items: Pengaruh Influencer Marketing dan Media Sosial terhadap Tingkat Penjualan UMKM Kuliner di Kota Pekanbaru
items: Dinamika Perilaku Konsumtif Mahasiswa Kewirausahaan Satya Terra Bhinneka Terhadap Pengaruh Strategi Marketing E-Commerce Shopee di Era Digital
items: Anggaran Pendapatan dan Belanja Daerah di Era Desentralisasi

https://www.rayyanjurnal.com/index.php/bima/article/view/7379
type: item
title: Pengaruh Akuntansi Hijau, Kinerja Lingkungan, dan Material Flow Cost Accounting Terhadap Pembangunan Berkelanjutan (Studi Empiris pada Perusahaan Sektor Basic Materials yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023)
description: Penelitian ini bertujuan untuk mengetahui pengaruh Akuntansi Hijau, Kinerja Lingkungan, dan Material Flow Cost Accounting terhadap Pembangunan Berkelanjutan. Metode penelitian yang digunakan adalah metode penelitian kuantitatif, dengan teknik pengambilan sampel menggunakan purposive sampling. Populasi dalam penelitian ini adalah Perusahaan Sektor Basic Materials yang terdaftar di Bursa Efek Indonesia Tahun 2021-2023 sejumlah 91 perusahaan, sampel yang digunakan sejumlah 27 perusahaan. Data yang digunakan adalah laporan tahunan dan laporan keberlanjutan yang dipublikasikan oleh perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda untuk menguji pengaruh akuntansi hijau, kinerja lingkungan, dan material flow cost accounting terhadap Pembangunan Berkelanjutan. Pengolahan data dilakukan dengan menggunakan perangkat lunak IBM SPSS versi 30 dan Microsoft Excel 2019. Hasil penelitian menunjukkan bahwa variabel Kinerja Lingkungan berpengaruh positif terhadap Pembangunan Berkelanjutan, sedangkan variabel Akuntansi Hijau dan Material Flow Cost Accounting tidak berpengaruh terjadap Pembangunan Berkelanjutan.
creator: Elsa Alamanda Husna
creator: Rheny Afriana Hanif
creator: Ulfa Afifah
rights: Copyright (c) 2026 Elsa Alamanda Husna, Rheny Afriana Hanif, Ulfa Afifah https://creativecommons.org/licenses/by-nc/4.0
license: https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-31
publication date: 2026-01-31
volume: 3
number: 1
starting page: 1
ending page: 9
doi: 10.57235/bima.v3i1.7379

Analysis of Inventory Turnover and Return on Equity Ratio on Stock Prices of Miscellaneous Manufacturing Industry Sector Companies Listed on the IDX for the Period 2020-2024
type: item
description: This research aims to study how Inventory Turnover and Return on Equity (ROE) impact stock prices in companies within the miscellaneous manufacturing industry listed on the Indonesia Stock Exchange from 2020 to 2020. This study uses a quantitative approach and is designed as a longitudinal quantitative study. The sample consists of ten companies selected purposively, resulting in 50 panel observations. Secondary data comes from official publications of the Indonesia Stock Exchange (IDX), as well as annual financial reports. The analysis was conducted using a panel data regression model and model selection tests (Chow, Hausman, Lagrange Multiplier), as well as t-tests, F-tests, and the coefficient of determination (R2). The research results indicate that inventory turnover are not significantly affected by stock prices (t-statistic < t-table; p > 0.05), suggesting that during the study period, inventory turnover efficiency was not yet a primary consideration for the market when assessing the value of industry stocks. Conversely, return on equity had a positive impact on stock prices (t-statistic > t-table; p < 0.05), indicating that the market was more responsive to a business's ability to generate profits from its own capital. Inventory Turnover and ROE significantly contribute to the simultaneous variation in stock prices (significant F-test), but the R2 value of 0.3143 indicates that these two variables account for approximately 31.43% of the variation in stock prices, with the remainder influenced by factors outside the model. Beside emphasizing the importance of improving profitability and report transparency for business management.
creator: Gracella Rosnah S Hutagalung
creator: Syahrizal Chalil
creator: Dita Eka Pertiwi Sirait
creator: Artika Wulandari
rights: Copyright (c) 2026 Gracella Rosnah S Hutagalung, Syahrizal Chalil, Dita Eka Pertiwi Sirait, Artika Wulandari https://creativecommons.org/licenses/by-nc/4.0
license: https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-31
publication date: 2026-01-31
volume: 3
number: 1
starting page: 10
ending page: 20
doi: 10.57235/bima.v3i1.7649

Pengaruh Influencer Marketing dan Media Sosial terhadap Tingkat Penjualan UMKM Kuliner di Kota Pekanbaru
type: item
description: Perkembangan usaha mikro, kecil, dan menengah (UMKM) kuliner di Kota Pekanbaru mengalami peningkatan dari segi jumlah pelaku usaha, namun kondisi tersebut belum diikuti dengan peningkatan tingkat penjualan. Hal ini menunjukkan adanya persaingan usaha yang semakin ketat serta pemanfaatan strategi pemasaran digital yang belum optimal. Penelitian ini bertujuan untuk menganalisis pengaruh influencer marketing dan media sosial terhadap tingkat penjualan UMKM kuliner di Kota Pekanbaru. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan teknik sampel jenuh yang melibatkan 33 UMKM kuliner di Kecamatan Tuah Madani dan Kecamatan Bina Widya. Data dikumpulkan melalui penyebaran kuesioner secara offline dan dianalisis menggunakan analisis deskriptif dan analisis regresi linear berganda dengan bantuan SPSS versi 26. Hasil analisis deskriptif menunjukkan bahwa influencer marketing termasuk dalam kategori baik. Media Sosial berada pada kategori sangat baik dan tingkat penjualan tergolong sedang. Analisis regresi menunjukkan bahwa influencer marketing dan media sosial berpengaruh positif secara simultan terhadap tingkat penjualan. Secara parsial, influencer marketing dan media sosial masing-masing berpengaruh positif terhadap tingkat penjualan UMKM kuliner. Temuan ini membuktikan bahwa influencer marketing dan media sosial merupakan strategi pemasaran digital yang efektif dalam meningkatkan tingkat penjualan UMKM kuliner.
creator: Fitriani Tricahyani
creator: Henny Indrawati
creator: Hardisem Syabrus
rights: Copyright (c) 2026 Fitriani Tricahyani, Henny Indrawati, Hardisem Syabrus https://creativecommons.org/licenses/by-nc/4.0
license: https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-31
publication date: 2026-01-31
volume: 3
number: 1
starting page: 21
ending page: 34
doi: 10.57235/bima.v3i1.7782

Dinamika Perilaku Konsumtif Mahasiswa Kewirausahaan Satya Terra Bhinneka Terhadap Pengaruh Strategi Marketing E-Commerce Shopee di Era Digital
type: item
description: Perkembangan teknologi digital telah membawa dampak besar terhadap pola konsumsi masyarakat, khususnya di kalangan mahasiswa. Akses yang mudah, fitur pembayaran instan, serta berbagai tawaran dari platform e-wallet dan e-commerce mendorong mahasiswa untuk lebih aktif melakukan transaksi secara digital. Penelitian ini bertujuan untuk mengkaji bagaimana penggunaan e-wallet dan e-commerce memengaruhi perilaku belanja mahasiswa di era digital. Metode yang digunakan adalah literatur study. Hasil penelitian menunjukkan bahwa sebagian besar mahasiswa merasa lebih mudah dan nyaman melakukan transaksi digital dibandingkan dengan menggunakan uang tunai. Selain itu, promosi dan diskon terbukti sangat berpengaruh terhadap keputusan pembelian dan menciptakan peningkatan belanja yang bersifat impulsif. Temuan ini menegaskan perlunya pendidikan mengenai literasi keuangan digital agar mahasiswa dapat mengelola keuangan mereka dengan bijaksana dan tidak terjebak dalam gaya hidup konsumtif.
creator: Vanesya Diandra Sianturi
creator: Yunianda Stevany Simangunsong
creator: Santa Vedora Siahaan
creator: Dzaky Aulia Simanjuntak
creator: Herry Wiliam Hutabarat
creator: Christian Silalahi
rights: Copyright (c) 2026 Vanesya Diandra Sianturi, Yunianda Stevany Simangunsong, Santa Vedora Siahaan, Dzaky Aulia Simanjuntak, Herry Wiliam Hutabarat, Christian Silalahi https://creativecommons.org/licenses/by-nc/4.0
license: https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-31
publication date: 2026-01-31
volume: 3
number: 1
starting page: 35
ending page: 42
doi: 10.57235/bima.v3i1.7832

Anggaran Pendapatan dan Belanja Daerah di Era Desentralisasi
type: item
description: In the era of fiscal decentralization, the City of Surakarta has shown rapid development and is often seen as investment-friendly. A key indicator of local government performance is the growth of the Regional Revenue and Expenditure Budget (APBD), which increased markedly between 2006 and 2015. However, nominal APBD growth does not necessarily indicate fiscal health or alignment with public interests. This study analyzes the structure and composition of Surakarta’s APBD to assess fiscal independence and expenditure orientation. Findings show that Local Own-Source Revenue (PAD) contribution remains low, with heavy reliance on central government transfers. This indicates that APBD structure and spending are not fully aligned with public needs. Strengthening PAD and improving expenditure quality are recommended to achieve a healthier, more independent, and welfare-oriented regional budget.
creator: Agusniar Rizka Luthfia
rights: Copyright (c) 2026 Agusniar Rizka Luthfia https://creativecommons.org/licenses/by-nc/4.0
license: https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-31
publication date: 2026-01-31
volume: 3
number: 1
starting page: 43
ending page: 51
doi: 10.57235/bima.v3i1.7979