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Contact Name
Eko Sumartono
Contact Email
ekosumartono@relawanjurnal.id
Phone
+6282138129668
Journal Mail Official
ekosumartono@relawanjurnal.id
Editorial Address
Secretariat Office: Wisma PDM Bengkulu Mail : Jl. Kebun Veteran No 12, Kel. Nusa Indah Kec. Ratu Agung Kota Bengkulu Telp : 081541234500 email: bima@pdmbengkulu.org
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INDONESIA
Bima Journal : Business, Management and Accounting Journal
ISSN : 27212971     EISSN : 2721267X     DOI : 10.37638/bima.1.1.1-9
Core Subject : Economy, Science,
BIMA Journal is a scientific communication media which is issued by PDM Bengkulu. It is the contribution to the development of social science, business, accounting, and economy which is divided into the English Language which contains research results, literature review, field cases, or concepts. BIMA Journal in a year published twice a year. Special editions in English can be issued required. The BIMA Journal fits well for researchers and academics who are inheriting the results of research, scientific thought, and other original scientific ideas. BIMA Journal publishes research papers, technical papers, conceptual papers, and case study reports. BIMA Journal is dedicated to researchers and academics intent on publishing research, scientific thinking, and other original scientific ideas. The article published in the BIMA Journal is the authors original work with a broad spectrum of topics covering Resources economics, Economic Business, Economic Management, and Accounting.
Articles 333 Documents
Impact of Inflation and the Rupiah Exchange Rate on Stock Returns in Indonesia: Evidence from Monthly Data (2020–2024) Aurel Dafina Rezka Firdaus; Suhono Suhono; Liya Megawati
BIMA Journal (Business, Management, & Accounting Journal) Vol. 7 No. 1 (2026)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.7.1.677-684

Abstract

Purpose: This study examines the effect of inflation and the rupiah exchange rate on stock returns in the Indonesian stock market during the period January 2020 to December 2024. Methodology: This study employed a quantitative explanatory design using monthly secondary data obtained from Bank Indonesia (BI) and the Central Statistics Agency (BPS). The data were analysed using multiple linear regression with SPSS version 26. Results: The results indicate that inflation and the rupiah exchange rate do not have a significant effect on stock returns, either partially or simultaneously. The coefficient of determination (R²) of 0.055 shows that inflation and the exchange rate explain only 5.5% of the variation in stock returns, while the remaining 94.5% is explained by other factors outside the model. Findings: These findings suggest that stock return movements in Indonesia during the post-COVID-19 period are driven primarily by variables beyond inflation and exchange rate dynamics. Novelty & Originality: This study offers novelty by examining the post-pandemic period (2020–2024), a unique economic recovery phase rarely explored in prior research on macroeconomic determinants of stock returns in Indonesia. Conclusions: The study concludes that investors should consider other macroeconomic and firm-specific factors beyond inflation and exchange rates. Type of Paper: This paper is an empirical research paper.
Effect Of Compensation And Workload On Employee Retention at Pt. Putra Mahalona East Luwu Regency Magfirah Indah Ramadani; Indra Kusdarianto; Haedar Haedar
BIMA Journal (Business, Management, & Accounting Journal) Vol. 7 No. 1 (2026)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.7.1.685–692

Abstract

Purpose: This study aims to analyze the effects of compensation and workload on employee retention at PT. Putra Mahalona in East Luwu Regency, both partially and simultaneously. Methodology: This study employs a quantitative approach using a survey method. The study population consists of 417 employees of PT. Putra Mahalona, with a sample of 208 respondents determined using the Slovin formula and simple random sampling. Data collection was conducted by distributing questionnaires using a Likert scale. The data analysis techniques used included validity and reliability tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination (R²) using SPSS software. Results: The results of the study indicate that compensation has a positive and significant effect on employee retention. Meanwhile, workload does not have a significant partial effect on employee retention. However, when considered simultaneously, compensation and workload have a significant effect on employee retention. The coefficient of determination (R²) value of 0.123 indicates that the variables of compensation and workload account for 12.3% of the variation in employee retention. Findings: The research findings confirm that compensation is a key determinant of retention, while workload alone does not significantly influence retention. Novelty & Originality: The novelty of this study lies in examining the effects of compensation and workload on employee retention in the mining sector in East Luwu Regency, an area that has been relatively under-researched compared to other industrial sectors. Conclusions: The study concludes that compensation plays a more dominant role in employee retention than workload. Type of Paper: This paper is an empirical research paper.  
Influence Of Emotional Intelligence And Spiritual Intelligence On Employee Performance At The Palopo City Agriculture Department Mutiara Magnalia; Indra Kusdarianto; Haedar Haedar
BIMA Journal (Business, Management, & Accounting Journal) Vol. 7 No. 1 (2026)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.7.1.693–704

Abstract

Purpose: This study aims to analyze the effect of emotional intelligence and spiritual intelligence on employee performance at the Agricultural Office of Palopo City. Methodology: This research uses a quantitative approach with a survey method. The population consists of all employees of the Palopo City Agricultural Office. Data were collected through questionnaires and analyzed using multiple linear regression analysis with SPSS. Results: The results show that emotional intelligence has a positive and significant effect on employee performance (B = 0.542, p < 0.001). Spiritual intelligence also has a positive and significant effect on employee performance (B = 0.405, p < 0.001). Simultaneously, emotional and spiritual intelligence significantly influence employee performance. Findings: These findings indicate that higher levels of emotional and spiritual intelligence contribute to better employee performance. Emotional intelligence has a more dominant influence compared to spiritual intelligence. Novelty & Originality: This study provides novel empirical evidence on the combined role of emotional and spiritual intelligence in an under-researched context, namely a local government agricultural office in eastern Indonesia. Conclusions: Emotional intelligence and spiritual intelligence significantly improve employee performance. Therefore, developing both types of intelligence should become a strategic priority in human resource management within local government institutions. Type of Paper: This paper is an empirical research paper.  
Effect Of Islamic Financial Literacy, Financial Management, And Mobile Banking On The Effectiveness Of Students’ Pocket Money Management Gita Utami Arsyah; Samsul Bahcri; Muh. Yusuf Qamaruddin
BIMA Journal (Business, Management, & Accounting Journal) Vol. 7 No. 1 (2026)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.7.1.705-712

Abstract

Purpose: This study aims to analyze the influence of Islamic financial literacy, financial management, and mobile banking on the effectiveness of student pocket money management, driven by the low national levels of Islamic financial literacy and inclusion. Methodology: This research uses a quantitative explanatory approach with a cross-sectional design. Data were collected via Likert-scale questionnaires from 75 Pharmacy students at Universitas Muhammadiyah Palopo, selected through stratified random sampling, and analyzed using multiple linear regression in SPSS. Results: The results show that Islamic financial literacy (t = 2.446; p = 0.017), financial management (t = 3.309; p = 0.001), and mobile banking (t = 2.563; p = 0.013) each have a positive and significant effect. Novelty: This study presents an integrated analysis of Sharia principles and financial technology (mobile banking) within the specific context of health-science students. Findings: Financial management is identified as the most dominant factor  (β = 0.367) affecting the effectiveness of pocket money management, with a total simultaneous contribution of 54.9%. Originality: The originality lies in the empirical evidence derived from the integration of religious literacy and digital banking behavior among students in a regional university setting. Conclusions: Enhancing Sharia financial literacy and digital banking accessibility can effectively optimize student financial behavior. Type of Paper: Research Article.
Effect of Green Human Resource Management and Green Leadership On Employee Performance at PERUMDA Tirta Mangkaluku, Palopo City Ariska Putri Mase; Muhammad Kasran; I Ketut Patra
BIMA Journal (Business, Management, & Accounting Journal) Vol. 7 No. 1 (2026)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.7.1.713-726

Abstract

Purpose: This study aims to determine the effect of Green Human Resource Management and Green Leadership on employee performance at Perumda Tirta Mangkaluku, Palopo City. Methodology: This study uses a quantitative method, with a population of 316 employees and a sampling technique using the Slovin formula totaling 76 people and using the Simple Random Sampling technique. To collect data, a questionnaire with a Likert scale was used. Data analysis used multiple linear regression techniques with the help of SPSS software version 26. Results: The research shows that: (1) Green Human Resource Management has a significant influence on employee performance, (2) Green Leadership does not have a significant influence on employee performance, and (3) both variables, namely Green Human Resource Management and Green Leadership, together have a significant influence on employee performance. Findings: The findings confirm that GHRM is a key driver of performance, while Green Leadership alone does not significantly affect performance outcomes. Novelty & Originality: This study offers novelty by examining GHRM and Green Leadership in a regional water utility company in Palopo, a context rarely explored in prior research. Conclusions: This research shows that companies need to improve environmentally based human resource management practices to improve employee performance. Type of Paper: This paper is an empirical research paper.
Effect of Financial Literacy And Financial Behavior On Customers' Gold Investment Interest at PT. Pegadaian Unit Palopo Naifa Saputri; Samsul Bachri; Rahmawati  Rahmawati
BIMA Journal (Business, Management, & Accounting Journal) Vol. 7 No. 1 (2026)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.7.1.727-738

Abstract

Purpose: The low level of financial literacy and public financial behavior is a challenge in increasing investment interest, especially relatively safe investments such as gold. The purpose of this study is to analyze how financial literacy and financial behavior influence the interest in gold investment of customers at PT. Pegadaian Unit Palopo. Methodology: The method used is a quantitative approach with a population of 671 customers and a sample of 87 respondents determined by the Slovin formula. Data collection was carried out by distributing questionnaires, then analyzed using multiple linear regression in SPSS version 16.0. Results: The findings of the study indicate that Financial Literacy and Financial Behavior, both partially and simultaneously, have a positive and significant impact on Customer Gold Investment Interest at PT. Pegadaian Unit Palopo. Findings: The findings confirm that better financial understanding and regular financial behavior patterns enhance investment interest. Novelty & Originality: This study offers novelty by examining gold investment interest in a regional pawnshop context in Palopo, a setting rarely explored in prior research. Conclusions: The implications of this study indicate that increasing financial literacy and good financial behavior can encourage public interest in investing in gold. Type of Paper: This paper is an empirical research paper.
Influence of financial literacy and e-wallets on students' personal financial management in the digital era Risdayanti Risdayanti; Asriany  Asriany; Samsul Bachri
BIMA Journal (Business, Management, & Accounting Journal) Vol. 7 No. 1 (2026)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.7.1.739-748

Abstract

Purpose: The purpose of this study was to examine how financial literacy and e-wallet use among students at Muhammadiyah University of Palopo impact their personal financial management. This research is important because the high use of digital wallets in the digital age can impact students' financial behavior. Methodology: Quantitative and associative methods were used. Data were analyzed using multiple linear regression using SPSS after being collected from 89 participants selected through purposive sampling. Results: The results of the study showed that financial literacy had a positive and significant effect on personal financial management (t = 3.708; sig < 0.05), while e-wallets had no significant partial effect (t = 1.937; sig > 0.05). However, both variables simultaneously had a significant effect (F = 18.977; sig < 0.05) with a coefficient of determination (R²) of 0.306. Findings: The results show that financial knowledge is a major factor in how students manage their money. Novelty & Originality: Testing financial literacy and e-wallet of students in Palopo City is the focus of the latest research. This study is unique because it provides local empirical evidence in South Sulawesi. Conclusions: The result is that students need increased financial knowledge so they can use financial technology wisely. Type of Paper: This paper is an empirical research paper.
Influence Of Work-Life Balance, Compensation, And Work Environment On Nurses’ Job Satisfaction at Hj Hospital Anna Lasmanah Banjarnegara Noni Indriyani; Purnadi  Purnadi; Hermin Endratno; Arini Hidayah
BIMA Journal (Business, Management, & Accounting Journal) Vol. 7 No. 1 (2026)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.7.1.777-790

Abstract

Purpose: To analyze the effect of work-life balance, compensation, and work environment on nurse job satisfaction at RSUD Hj. Anna Lasmanah Banjarnegara. Methodology: This quantitative study surveyed 133 nurses selected via purposive sampling. Data were analyzed using multiple linear regression. Results: Partially and simultaneously, work-life balance, compensation, and work environment have a positive and significant effect on job satisfaction. Findings: The work environment was identified as the most dominant factor influencing job satisfaction. Novelty: Providing recent empirical evidence regarding hospital human resource management at HJ. Anna Lasmanah Regional Hospital, Banjarnegara. Originality: This study offers a fresh perspective on healthcare job satisfaction factors within the public sector during the post-pandemic period. Conclusion: Optimizing the work environment and compensation systems is crucial to enhance nurse motivation and reduce turnover rates. Type of Paper: Empirical Research Paper.
The The Influence of Investment Knowledge, Sharia Financial Literacy, and Siri' on Investment Interest in the Sharia Capital Market Coastal Communities in Palopo City: A Study on Coastal Communities in Palopo City Dhea Resky Ananda; Jumawan Jasman; Sofyan Syamsuddin; Samsinar Samsinar
BIMA Journal (Business, Management, & Accounting Journal) Vol. 7 No. 1 (2026)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.7.1.749-760

Abstract

The development of technology and the Islamic capital market in Indonesia shows great potential in driving economic growth based on Islamic principles. However, community participation, especially in coastal areas such as the city of Palopo, remains relatively low despite the development of regulations and instruments in the sharia capital market. Purpose: This study aims to analyze the influence of investment knowledge, sharia financial literacy, and Siri’ on investment interest in the sharia capital market, methodology: using a quantitative method. The research population includes the coastal community of Palopo City who have the potential to participate in sharia-based investment activities, using a non-probability sampling technique with a purposive sampling approach, while respondent selection was conducted thru incidental (accidental) sampling, resulting in 163 respondents. Data analysis was conducted using SmartPLS based on structural equation modeling (SEM) with a Partial Least Square (PLS) approach. Results: the research results show that investment knowledge is not urgent in influencing investment interest in the sharia capital market. On the contrary, sharia financial literacy and the value of Siri' are very urgent in influencing investment interest in the sharia capital market. Findings: sharia financial literacy and the cultural value of Siri’ become important factors that drive the community's interest in investing in the sharia capital market, whereas investment knowledge alone is not sufficient to increase investment interest. Novelty: this research integrates economic, religious, and local wisdom factors by incorporating the cultural value of Siri’ as a variable that influences investment interest in the sharia capital market. Originality: this research provides a new perspective in the study of sharia investment by examining the influence of the local Siri’ cultural values on investment interest in coastal communities. Conclusion: the investment interest of coastal communities in the sharia capital market is more influenced by sharia financial literacy and the value of Siri’ than by investment knowledge alone. Type of paper: Empirical research.
Investment Knowledge, Income, Risk, and Gold Price Effects on Gen Z's Gold Investment Interest with Trust Moderation Indra Yanti Yanti; Jumawan Jasman; Nispa Sari
BIMA Journal (Business, Management, & Accounting Journal) Vol. 7 No. 1 (2026)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.7.1.761-776

Abstract

The development of technology has facilitated access to investment information; however, public interest and participation in investment, particularly gold investment, remain relatively low. Purpose: This study aims to analyse the influence of investment knowledge, income, risk perception, and gold price fluctuation on gold investment interest among Generation Z, with trust as a moderating variable. Methodology: This study employs a quantitative approach. The population consists of Generation Z individuals in North Luwu Regency. The sampling technique uses non-probability sampling with purposive sampling, and respondents were selected using accidental sampling, resulting in 247 respondents. Data were analysed using SmartPLS with the Structural Equation Modelling (SEM) approach based on Partial Least Squares (PLS). Results: The results indicate that investment knowledge has a positive and significant effect on gold investment interest. Meanwhile, income, risk perception, and gold price fluctuation do not have a significant effect. In the moderation test, trust does not moderate the relationship between investment knowledge and investment interest but significantly moderates the relationship between income and investment interest. Findings: This study reveals that investment knowledge is the most dominant factor influencing gold investment interest among Generation Z. Additionally, trust plays an important role in strengthening the relationship between income and investment interest. Novelty: The novelty of this research lies in the inclusion of trust as a moderating variable in the relationship between economic and psychological factors and investment interest. Originality: This study integrates economic and psychological factors by incorporating trust as a moderating variable in Generation Z’s gold investment behaviour. Conclusion: Investment knowledge is the main factor influencing gold investment interest, while trust strengthens the effect of income on investment interest. Type of Paper: Empirical research paper.