Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal International Journal of Supply Chain Management Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Economics, Business and Innovation Research
Yana Hendayana
Unknown Affiliation
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Transportation

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
How Perception use of e-Filling Technology Enhance Knowledge of Indonesian Disability Taxpayers and Impact Tax Compliance Yana Hendayana; Harry Mulyadi; Fitriani Reyta; Radhi Abdul Halim
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 2 (2021): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i2.1830

Abstract

Taxes are a source of state revenue used to finance government spending and development. One of the taxes that the government imposes on its people is income tax including income from dissability. Referring to the large number of persons with disabilities in Indonesia, indeed there should be no difference in the treatment of the fulfillment of rights between normal people and disabilities. Philosophically and constitutionally, based on Pancasila and the 1945 Constitution, every citizen has a chance which is equally good in terms of work, accessing public facilities, get a decent life and livelihood, and so on. This is emphasized for the fulfillment of the rights of disabilities. Innovation of online accessibility for public services is one solution for disabilities taxpayers in Indonesia. SPT reporting via djponline one of them.  The presence of efilling intended for makes disability taxpayers easier to participate in carrying out their tax obligations as citizens, but there is contrast in the field often taxpayers with special needs have not felt much benefit from the existence of this technology, for this reason the researcher decides to examine whether e-filling can affect the increase in taxpayer knowledge among disabilities, 85 samples taken from disabilities SMes in Bandung West Java, The data is processed using the partial least square method and using a quantitative approach, result shown as much as 58.47% the existence of e-Filling enchance the tax knowledge of persons with disabilities and non significance impact the tax compliance, they argue that all it needs is advanced technology on a disability-friendly website..  
The Empowering Comparative Supply Chain Operations of Batik SMEs through Uniqueness of Packaging, Productivity and Innovation Yana Hendayana; Suryana Suryana; M.S Disman; H. Mulyadi; Jumadil Saputra
International Journal of Supply Chain Management Vol 8, No 5 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.147 KB)

Abstract

The objective of this study is to analyse the impact uniqueness of packaging, productivity and innovation to empowering competitiveness Batik SMEs in West Java Indonesia based on the supply chain operation. In Indonesia the packaging design of batik cloth strengthens its character. The brand image that mostly SMEs in Indonesia want to highlight from batik packaging is the traditional yet elegant impression. The traditional impression was chosen because it wanted to highlight the side of batik craft as a distinctive souvenir and culture, while the elegant image was chosen because so far people thought that the craft was mostly only cheap, especially just packaged using clear plastic or no packaging which became less attractive if given to someone else as a souvenir. With unique packaging, the public image of batik handicraft products expected to be higher. In order to strengthen competitiveness and raise productivity in SMEs Batik in West Java Indonesia, the design was made with an innovated elegant concept so that the image of batik products became higher. Unique and attractive packaging can be seen from the encyclopaedia layout that has never existed for batik packaging and also because so far batik products rarely have packaging. That's why this packaging design is in accordance with the goals and functions to be achieved. For data testing in this research used Partial Least Square (PLS), explanatory method, and simple random sampling. The results shown that the uniqueness of packaging and innovation raise productivity and impact the competitiveness of Batik SMEs in West Java as much as.
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.
Co-Authors Daniel Nababan Dede Hertina H. Mulyadi Harry Mulyadi Ivan Gumilar Sambas Putra Jumadil Saputra M.S Disman Radhi Abdul Halim Rachmat Reyta, Fitriani Suryana Suryana