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All Journal Jurnal Manajemen Bisnis Eka Prasetya Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Economics, Business and Innovation Research
Ivan Gumilar Sambas Putra
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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 1 
The Strategy of Small and Medium Enterprises in the Implementation of Green Human Resource Management in Bandung Regency Ivan Gumilar Sambas Putra; Andhika Ligar Hardhika; Neneng Susanti
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 4 (2020): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v3i4.1368

Abstract

Workers as the main actors of SMEs need to understand environmental management as an aspect in order to increase business productivity. Green Human Resource Management (Green HRM) is a tool that can be used to manage the SME workforce by involving environmental aspects. The purpose of this study is to determine the priority of Green HRM criteria for SMEs in Bandung Regency. It is hoped that by producing Green HRM criteria for SMEs and the level of importance for each criterion, strategic steps can be formulated in optimizing Green HRM for SMEs in Bandung Regency. In this research, the research method used is descriptive qualitative method. The method of data collection is done by using a questionnaire with a scale of comparison, interviews and field observations. The data analysis technique was performed using analytical hierarchy process (AHP). The results showed that the implementation of green HRM in SMEs was carried out in an organized manner starting from the recruitment process, selection, training and development, performance evaluation, awards, job descriptions of the workforce and workforce management based on the green concept. Among these processes, the training and development process has the highest weight, which shows it is the most important process in implementing green HRM in SMEs. job description of manpower and manpower management which is based on the green concept. Among these processes, the training and development process has the highest weight which shows it is the most important process in implementing green HRM in SMEs. job description of manpower and workforce management based on the green concept. Among these processes, the training and development process has the highest weight which shows it is the most important process in implementing green HRM in SMEs.
Pengaruh Peran Gosip Terhadap Motivasi Kerja Karyawan di Unit Pengembangan Humaniora Universitas X Bandung Hanna Thresya; Ivan Gumilar Sambas Putra
Jurnal Manajemen Bisnis Eka Prasetya Vol 10 No 2 (2024): Edisi September
Publisher : LPPM STIE EKA PRASETYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/jmbep.v10i2.432

Abstract

Komunikasi dalam lingkup pekerjaan memiliki peran vital. Karyawan seringkali menghadapi kekurangan informasi yang diperlukan, sehingga terkadang mencari informasi tambahan melalui gosip. Namun, informasi dari gosip belum tentu benar dan dapat menimbulkan kecemasan serta mengurangi motivasi kerja. Penelitian ini bertujuan untuk mengkaji pengaruh peran gosip terhadap motivasi kerja karyawan di Unit Pengembangan Humaniora Universitas X Bandung. Metode penelitian yang digunakan adalah deskriptif verifikatif dengan pengumpulan data melalui kuesioner. Hasil penelitian menunjukkan bahwa peran gosip di unit tersebut dapat dikategorikan baik, sedangkan motivasi kerja karyawan cenderung tinggi. Korelasi antara peran gosip dan motivasi kerja menunjukkan hubungan yang kuat. Meskipun peran gosip mempengaruhi motivasi kerja sebesar 40,1%, faktor lain seperti promosi, disiplin, dan upah juga turut memengaruhi. Hasil uji hipotesis menunjukkan bahwa peran gosip memiliki pengaruh signifikan terhadap motivasi kerja karyawan.
The Role of Behavioral Finance in Student Investment Decision Making: Evidence from University Investment Galleries in Bandung City Ivan Gumilar Sambas Putra; Yana Hendayana; Dede Hertina
International Journal of Economics, Business and Innovation Research Vol. 5 No. 01 (2026): December - January, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i01.2785

Abstract

This study aims to examine the influence of behavioral finance on investment decision-making among university students participating in Indonesia Stock Exchange investment galleries in Bandung City. The study adopts a behavioral finance perspective by focusing on psychological biases, including overconfidence, loss aversion, herding behavior, and fear of missing out. A quantitative explanatory approach was employed using a survey method to collect data from student investors, which were analyzed using multiple regression techniques. The results show that loss aversion and herding behavior significantly influence students’ investment decisions, indicating that risk avoidance and social influence play a dominant role in shaping investment behavior. Meanwhile, overconfidence and fear of missing out do not have a significant effect on investment decisions in this context. Overall, the findings suggest that student investors’ decisions are strongly affected by behavioral factors rather than purely rational considerations. This study provides empirical evidence on behavioral finance in an academic investment setting and offers practical insights for universities, investment gallery managers, and financial education institutions in designing behavioral-based financial literacy programs to improve the quality of investment decision-making among young investors.
Revealing the Readiness of Pet Shops in Bandung City to Adopt Private Entity SAK: Internal and External Factor Analysis Daniel Nababan; Ivan Gumilar Sambas Putra; Yana Hendayana
International Journal of Economics, Business and Innovation Research Vol. 5 No. 01 (2026): December - January, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i01.2786

Abstract

The adoption of standardized financial accounting practices remains a major challenge for micro, small, and medium enterprises (MSMEs) in Indonesia, particularly in sector-specific businesses such as pet shops that operate with relatively complex transactions. This study aims to examine the readiness of pet shop MSMEs in Bandung City to adopt Private Entity Financial Accounting Standards (SAK) by analyzing the influence of technology readiness, human resource competency, and external support on financial accounting system implementation. The study employs a quantitative research design using primary data collected through structured questionnaires distributed to 90 pet shop owners and managers. Data were analyzed using multiple linear regression supported by classical assumption testing. The results show that technology readiness, human resource competency, and external support all have positive and statistically significant effects on financial accounting system implementation. Among these factors, technology readiness emerges as the most dominant determinant, followed by human resource competency and external support. The findings indicate that readiness to adopt Private Entity SAK is primarily capability-driven rather than regulation-driven, reflecting a gradual process shaped by internal organizational preparedness and reinforced by external facilitation. This study contributes to the MSME accounting literature by providing empirical evidence from a relatively underexplored business sector and offers practical insights for policymakers and supporting institutions in designing more effective and context-sensitive strategies to enhance accounting standard adoption among micro-enterprises.
The Effect of Tax Knowledge, Tax Rates, and Tax Sanctions on E-Commerce Taxpayer Compliance in Indonesia Radea Respati Paramudhita; Ivan Gumilar Sambas Putra
International Journal of Economics, Business and Innovation Research Vol. 5 No. 01 (2026): December - January, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i01.2787

Abstract

The rapid expansion of e-commerce has transformed business activities and posed new challenges for tax compliance, particularly among individual digital entrepreneurs operating in platform-based markets. This study aims to examine the effects of tax socialization, tax knowledge, taxpayer awareness, and tax sanctions on e-commerce taxpayer compliance by employing a quantitative explanatory approach. Primary data were collected through structured questionnaires from 80 individual e-commerce entrepreneurs operating on the Shopee marketplace in Bandung City, Indonesia, and analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with SmartPLS 3.0. The results indicate that tax knowledge and taxpayer awareness have a positive and significant effect on taxpayer compliance, whereas tax socialization and tax sanctions do not significantly influence compliance behavior. These findings suggest that compliance in the digital economy is primarily driven by internal cognitive understanding and normative awareness rather than by external enforcement-oriented mechanisms. This study contributes to the accounting and taxation literature by reinforcing the relevance of behavioral perspectives, particularly compliance theory and the Theory of Planned Behavior, in explaining taxpayer behavior in digital business environments and provides practical implications for tax authorities to prioritize education- and awareness-based strategies supported by digital engagement to enhance voluntary compliance among e-commerce entrepreneurs.
Co-Authors Andhika Ligar Hardhika Daniel Nababan Dede Hertina Hanna Thresya Neneng Susanti Radea Respati Paramudhita Yana Hendayana