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IDENTIFIKASI MODAL KELUARGA PADA 3 UKM DI BANDUNG Budiana Gomulia; Elvy Maria Manurung
Bina Ekonomi Vol. 18 No. 1 (2014)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

It is factual that the establishment of an SME generally starts with the family members or at least with the indirect support and family assistance. This study is focused on finding the role of capital provided by the family at the time of establishing and developing SME, either in the form of money capital and financial assets or in the form of values, or emotions-time-care. The research is performed with using qualitative methods, namely Multi Case Studies on three SMEs in Bandung which are selected as the research object. Results from recorded interview are coded according to the research theme. Pierre Bourdieu’s theory of capital is used to analyze and to explore meaning from the findings. The findings show that economic capital is not the only factor that plays a role in starting and developing businesses in the three cases. There are other capitals such as cultural capital and social capital. Symbolic capital can be built in line with the cultural and social capital accumulated along the life of the business.

Bisnis Keluarga di Bandung Bagaimana Mereka Bertahan-Berlanjut? Budiana Gomulia
TRIKONOMIKA Vol 12 No 2 (2013): December Edition
Publisher : Faculty of Economics and Business, University of Pasundan

The Family business in Indonesia having capability to survive-sustain. Begin when the founder started his business, he fought remarkable that business can thrive. In order the business continues to grow and “built to last” there are many aspects and factors that must be considered, including regeneration by successors and professionalization of management. Three Dimention Development Model (Davis et al, 1997) will describe the situation of family business in Bandung consiting of The development of business, The development of family and The development of ownership. This research was conducted in three semesters, in 2011 and 2012. Using a sample of 45 companies from a variety of ages and types of business This research is descriptive -multikasus. The process of interview, observation and discussions with respondents in companies carried out by the students as a class assignment . Family Business Management class is organized by the Department of Management in Unpar.It seems the family business in Bandung can survive into old age, can reach 50 years and over. Succession from the first generation to next generation already happened or is happening. The sustainability of the business due to family commitments and a strong family beliefs . Most family business is in the mature stage, although the management and ownership is still controlled by family members.

Faktor yang mempengaruhi likuiditas perusahaan tekstil dan garmen di Bursa Efek Indonesia (BEI) periode 2019 – 2021 Sopakuwa, Benardus Rogger; Gomulia, Budiana; Faisal, Achmad
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i3.2156

The textile and garment industry is an industrial sector that plays an important role in driving the economy in Indonesia. According to the Minister of Industry of the Republic of Indonesia, amid the Covid-19 pandemic, there were liquidity problems in the textile and garment industry in Indonesia. This study aims to determine the factors that influence the liquidity of textile and garment companies on the IDX for the period 2019-2021. There are several independent variables tested, among others, company size, opportunity to grow, and working capital turnover. The population used in this study were all 21 textile and garment companies on the IDX. While the sample was taken using purposive sampling technique, in order to obtain 15 companies with a total sample of 164. Data analysis was carried out using multiple linear regression method. The results of the study show that the size of the company has a positive and significant effect on liquidity.

PENINGKATAN LITERASI KEUANGAN GURU DAN SISWA SEKOLAH TINGKAT DASAR Gomulia, Budiana; Barlian, Inge; Dewi, Vera Intanie; Putri, Nabilla; Agung, Chris Petra
JMM (Jurnal Masyarakat Mandiri) Vol 9, No 4 (2025): Agustus
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v9i4.32045

Abstrak: Maraknya modus penipuan keuangan modern dan ketidakmampuan sebagian besar masyarakat dalam mengambil keputusan keuangan secara bijaksana, menjadikan pendidikan literasi keuangan sangat dibutuhkan masyarakat. Tujuan Program Pengabdian bagi guru dan siswa SD. untuk memberikan pengetahuan dasar keuangan dan penyadaran pentingnya “good habit” pribadi/keluarga sejak dini. Kegiatan ini diikuti oleh sebanyak 20 guru dan 67 siswa. Guru mendapat pelatihan Finacial Life Skill-Modul Usaid, sementara siswa melakukan simulasi menggunakan board game Petualangan Anak Pintar. Berdasarkan hasil Evaluasi melalui FGD dan Survey, seluruh (100%) peserta menyatakan materi sesuai dengan kebutuhan,bermanfaat dan mudah diikuti Sehingga dapat meningkatkan rasa percaya diri dan berpikir Kritis dalam membuat keputusan keuangan,seperti membuat anggaran, mengelola keuangan dan merencanakan tabungan. Dan para guru menilai adanya peluang untuk mengadaptasikan materi FLS ke dalam Kurikulum SD. Penggunaan board game PAP sebagai metode yang menarik dan efektif untuk siswa mengenal literasi keuangan. Namun masih diperlukan inovasi materi yang disesuaikan dengan kemampuan siswa pada tingkat - Kelas IV, V, VI.Abstract: The increasing prevalence of modern financial fraud schemes and the general public’s limited capacity to make sound financial decisions underscore the urgent need for financial literacy education. This community service program, targeted at elementary school teachers and students, aims to provide fundamental financial knowledge and raise awareness about the importance of developing "good habits" at the individual and family levels from an early age. The program involved 20 teachers and 67 students. Teachers received training using the Financial Life Skills (FLS) module developed by USAID, while students participated in simulations through the Petualangan Anak Pintar (Smart Kids’ Adventure) board game. Evaluation results from focus group discussions (FGDs) and surveys revealed that all participants (100%) found the material relevant to their needs, beneficial, and easy to follow. The program significantly enhanced participants' confidence and critical thinking skills in making financial decisions, such as budgeting, managing finances, and planning savings. Furthermore, teachers identified the potential to integrate FLS materials into the elementary school curriculum. The use of the PAP board game proved to be an engaging and effective method for introducing financial literacy to students. Nevertheless, there remains a need for material innovation tailored to the cognitive abilities of students in Grades IV, V, and VI.

Pendidikan Literasi Keuangan Siswa SD Menggunakan Game-board “Petualangan Anak Pintar” Gomulia, Budiana; Dewi, Vera Intanie; Barlian, Inge
SUBAKTYA: UNPAR COMMUNITY SERVICE JOURNAL Vol. 1 No. 1 (2024): (JULI 2024) SUBAKTYA: UNPAR Community Service Journal
Publisher : Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/sucsj.v1i1.7968.50-66

Dalam kurikulum SD sudah terdapat pendidikan ekonomi, hitung keuangan, dan kewirausahaan di dalam pelajaran IPS atau Matematika, sebatas pengetahuan. Namun pendidikan literasi keuangan bagi anak usia dini lebih sesuai dilakukan sebagai upaya pembiasaan/pembudayaan “good habit”. Maka peneliti memandang perlu Pendidikan Literasi Keuangan bagi siswa SD untuk ditambahkan melalui kegiatan ekstrakurikuler. Kegiatan dilakukan oleh siswa kelas IV, V, VI di 5 SD Kota Bandung pada periode September-November 2021. Menggunakan game-board “Petualangan Anak Pintar”, permainan monopoli yang mengakomodasi 4 aspek pendidikan literasi keuangan. Selain siswa dapat belajar juga merasakan kegembiraan, di sini mahasiswa pendamping atau guru ikut berinteraksi dalam prosesnya. Kemampuan membaca-menulis-berhitung para siswa yang memadai menjadi prasyarat penting untuk melakukan permainan. Dalam mendukung pendidikan literasi keuangan di sekolah diperlukan fasilitas sejumlah game-board “PAP” yang mencukupi, dan peran mahasiswa pendamping.

Factors Affecting Earnings Management Practices in Mining Sector Companies on the Indonesian Stock Exchange 2018-2022 Registiany, Via; Gomulia, Budiana; Setiawan, Amelia
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 3 (2024): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i3.2574

Earnings management is an interesting topic to discuss, considering that if you look at the facts in the field, there are still many companies that, in achieving their goals, tend to practice earnings management. Profit management practices often occur in various companies, one of which occurs in the mining sector, this is one of the problems in supporting the progress of the mining sector. This research aims to determine the factors that influence earnings management in mining sector companies on the Indonesia Stock Exchange 2018-2022. The research method used is the verification method. The population in this research is mining sector companies on the Indonesia Stock Exchange 2018-2022, totaling 44 companies. The sampling technique used was non-probability sampling with a purposive sampling method, so the sample was 25 companies. The data analysis used is panel data regression analysis using Eviews 13 software. The research results show that information asymmetry, managerial share ownership, profitability, and company age influence earnings management, while company size has no influence on earnings management. The magnitude of the influence of information asymmetry, managerial share ownership, profitability, company age and company size on earnings management is 56.55%.

Pendidikan Literasi Keuangan Siswa SD Menggunakan Game-board “Petualangan Anak Pintar” Gomulia, Budiana; Dewi, Vera Intanie; Barlian, Inge
SUBAKTYA: UNPAR COMMUNITY SERVICE JOURNAL Vol. 1 No. 1 (2024): (JULI 2024) SUBAKTYA: UNPAR Community Service Journal
Publisher : Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/sucsj.v1i1.7968.50-66

Dalam kurikulum SD sudah terdapat pendidikan ekonomi, hitung keuangan, dan kewirausahaan di dalam pelajaran IPS atau Matematika, sebatas pengetahuan. Namun pendidikan literasi keuangan bagi anak usia dini lebih sesuai dilakukan sebagai upaya pembiasaan/pembudayaan “good habit”. Maka peneliti memandang perlu Pendidikan Literasi Keuangan bagi siswa SD untuk ditambahkan melalui kegiatan ekstrakurikuler. Kegiatan dilakukan oleh siswa kelas IV, V, VI di 5 SD Kota Bandung pada periode September-November 2021. Menggunakan game-board “Petualangan Anak Pintar”, permainan monopoli yang mengakomodasi 4 aspek pendidikan literasi keuangan. Selain siswa dapat belajar juga merasakan kegembiraan, di sini mahasiswa pendamping atau guru ikut berinteraksi dalam prosesnya. Kemampuan membaca-menulis-berhitung para siswa yang memadai menjadi prasyarat penting untuk melakukan permainan. Dalam mendukung pendidikan literasi keuangan di sekolah diperlukan fasilitas sejumlah game-board “PAP” yang mencukupi, dan peran mahasiswa pendamping.

ENTREPRENEURIAL SELF-EFFICACY (ESE) DAN PERANNYA TERHADAP KEBERTAHANAN BISNIS Agung, Chris Petra; Debby, Teresia; Tiffani, Ignasia; Gomulia, Budiana
Modus Vol. 36 No. 1 (2024): Vol 36 No.1 (2024): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v36i1.8178

The number of micro, small, and medium enterprises (MSMEs) in West Java is constantly increasing during 2016-2021 period. Many of them are new ventures which are in the process of introducing their products or services to the market; or are developing their customer base. Previous researches find that new venture viability is determined by owner-manager’s Entrepreneurial Self-Efficacy (ESE). This research aims to analyse three factors that are thought to influence ESE, namely: formal education of entrepreneurship (PFK), family support (DK), and entrepreneurial personality (EP). Furthermore, the effect of ESE to new venture viability will be tested. The samples used in this research are graduate of Bachelor of Management program, X Private University in Bandung Municipality who have undertaken Entrepreneurship courses and owned and managed his or her own business. Data is collected through close-ended questionnaires and is processed using SEM-PLS. Thereafter, a Focus Group Discussion (FGD) was conducted to validate the statistical results. The research finds that: (1) EP significantly and positively affects ESE, and (2) ESE significantly and positively affects new venture viability. Keywords: entrepreneurial self-efficacy (ESE); entrepreneurial personality; new venture viability. Jumlah usaha mikro, kecil, dan menengah (UMKM) di Jawa Barat terus meningkat selama periode 2016-2021. Banyak dari pelaku UMKM tersebut adalah usaha mula-mula yang berada pada tahap memperkenalkan produk atau jasa yang ditawarkan ke pasar atau sedang memperkuat basis pelanggan. Beberapa penelitian terdahulu menyimpulkan bahwa kebertahanan usaha mula-mula dipengaruhi oleh Entrepreneurial Self-Efficacy (ESE) pemilik-pengelola usaha. Penelitian ini bertujuan untuk menganalisis tiga faktor yang diduga memengaruhi ESE yakni: pendidikan formal kewirausahaan (PFK), dukungan keluarga (DK), dan entrepreneurial personality (EP). Selanjutnya, penelitian ini akan menguji pengaruh ESE terhadap kebertahanan usaha mula-mula. Sampel dari penelitian ini adalah alumni program Studi Manajemen, Perguruan Tinggi Swasta (PTS) X di Kota Bandung yang telah mengambil mata kuliah kewirausahaan serta memiliki dan mengelola usaha sendiri. Pengambilan data menggunakan kuesioner close-ended dan teknik pengolahan data menggunakan SEM-PLS. Setelah itu, Focus Group Discussion (FGD) dilakukan untuk memvalidasi hasil pengolahan data secara statistik. Hasil penelitian menunjukkan bahwa: (1) EP berpengaruh positif dan signifikan terhadap ESE; dan (2) ESE berpengaruh positif dan signifikan terhadap kebertahanan usaha mula-mula. Kata kunci: entrepreneurial self-efficacy (ESE); entrepreneurial personality; kebertahanan usaha mula-mula.

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