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All Journal Jurnal Riset Bisnis dan Manajemen Tirtayasa Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) International Journal of Applied Finance and Business Studies Indonesian Collaboration Journal of Community Services (ICJCS) National Conference on Applied Business, Education & Technology (NCABET) Jurnal Multidisiplin Sahombu Kreativitas Pada Pengabdian Masyarakat (Krepa) Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Neraca Manajemen, Akuntansi, dan Ekonomi
Cokorda Agung Wibowo
Universitas Pamulang
Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

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Budaya Kerja: Faktor Penentu Kinerja Karyawan Melalui Variabel Intervening Kepuasan Kerja Dan Komitmen Afektif Pada PT Jasa Asuransi Indonesia (Persero) Cabang Serang Wibowo, Cokorda Agung; Prahiawan, Wawan; Kambara, Roni
Jurnal Riset Bisnis dan Manajemen Tirtayasa Vol 4, No 1 (2020)
Publisher : Faculty of Economics and Business - Universitas Sultan Ageng Tirtaysa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jrbmt.v4i1.9606

Abstract

PT Jasa Asuransi Indonesia (Persero) builds a corporate culture of "RAISE" as values that are believed, carried out and become the daily behavior and habits of all Jasindo people. This study aims to determine the application of "RAISE" work culture and its effect on employee performance through two intervening variables, job satisfaction and affective commitment. The research object was the employees of PT Jasa Asuransi Indonesia (Persero) Cabang Serang, totaling 42 people. The sampling technique uses saturated sampling. Data analysis used a PLS-based SEM approach. Based on the hypothesis test at the 10% significance level, the results of work culture have a negative and insignificant effect on employee performance. Work culture has a positive and significant effect on job satisfaction and affective commitment. Job satisfaction has no effect on employee performance, while affective commitment has a positive effect on employee performance. This study found an indirect effect of work culture on employee performance through affective commitment as an intervening variable.
PERAN TEKNOLOGI DIGITAL DALAM PENGEMBANGAN KARIR GENERASI MILENIAL Bela, Bela; Wibowo, Cokorda Agung; Anhara, Awan
National Conference on Applied Business, Education, & Technology (NCABET) Vol. 4 No. 1 (2024): The 4th National Conference on Applied Business, Education & Technology (NCABET
Publisher : Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/ncabet.v4i1.182

Abstract

This study aims to analyze the implementation of technology in career planning in the digital era in examining its opportunities and challenges and the implementation of technology in career planning in the digital era, offering significant opportunities and challenges. In the digital age, technology has become an integral part of various aspects of life, including in career planning. Technology can help individuals make more informed and effective decisions in planning their careers. However, the implementation of technology can also pose challenges such as how technology can be used effectively and how technology can be used effectively and how individuals can utilize technology to improve their quality of life and career. The purpose of this study is to find out and analyze the opportunities and challenges of technology implementation in career planning in the digital era. The research methodology carried out by this researcher uses a qualitative approach with a descriptive method. The data collection technique was carried out using literature study techniques that referred to several sources such as journals, and other literature reviews. The results of this study show that technology can help individuals make more informed and effective decisions in planning their careers. However, the implementation of technology can also pose challenges, such as how technology can be used effectively and how individuals can utilize technology to improve their quality of life and career
MENERAPKAN PELATIHAN DASAR KEWIRAUSAHAAN DI ERA DIGITAL SERTA MAMPU MENGELOLA KEUANGAN DENGAN MENGUNAKAN PRINSIP DASAR PENCATATAN KEUANGAN YANG SEDERHANA SMK PGRI 1 KOTA SERANG Salihawati, Isti; Lilis, Aan; Triana, Harry; Wibowo, Cokorda Agung
Kreativitas Pada Pengabdian Masyarakat (Krepa) Vol. 4 No. 4 (2025): Kreativitas Pada Pengabdian Masyarakat (Krepa)
Publisher : CV SWA Anugerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8765/krepa.v4i4.10160

Abstract

Perkembangan era digital menuntut generasi muda, khususnya siswa Sekolah Menengah Kejuruan (SMK), untuk memiliki kemampuan kewirausahaan dan pengelolaan keuangan yang mumpuni. Penelitian ini dirancang untuk memberikan pelatihan dasar kewirausahaan berbasis teknologi digital serta mengajarkan prinsip-prinsip sederhana dalam pencatatan keuangan. Subjek penelitian ini adalah siswa SMK PGRI 1 Kota Serang, dengan metode pelatihan yang melibatkan kegiatan praktis dan pendampingan intensif. Hasil dari program pelatihan menunjukkan peningkatan signifikan pada kemampuan siswa dalam memahami konsep bisnis digital, termasuk pemasaran online dan manajemen usaha berbasis teknologi. Selain itu, siswa juga berhasil menguasai teknik pencatatan keuangan dasar, seperti pembuatan laporan arus kas sederhana dan perhitungan laba rugi secara manual.
PROGRAM KEWIRAUSAHAAN BERBASIS KEUANGAN UNTUK MEMBANGUN GENERASI MUDA YANG MANDIRI DI SMK PGRI 1 KOTA SERANG Sari; Riani, Bunga; Triana, Harry; Wibowo, Cokorda Agung
Kreativitas Pada Pengabdian Masyarakat (Krepa) Vol. 4 No. 4 (2025): Kreativitas Pada Pengabdian Masyarakat (Krepa)
Publisher : CV SWA Anugerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8765/krepa.v4i4.10271

Abstract

Penelitian ini bertujuan untuk mengembangkan program kewirausahaan berbasis keuangan yang bertujuan membangun generasi muda yang mandiri di SMK PGRI 1 Kota Serang. Program ini dirancang untuk meningkatkan literasi keuangan siswa sekaligus mengembangkan keterampilan kewirausahaan yang relevan dengan kebutuhan dunia kerja. Melalui metode pelatihan, praktik langsung, dan pengelolaan proyek usaha kecil, siswa diajarkan untuk memahami manajemen keuangan, perencanaan bisnis, dan pengambilan keputusan yang tepat. Hasil penelitian menunjukkan bahwa program ini berhasil meningkatkan kemandirian siswa, baik dalam hal keterampilan teknis maupun mentalitas kewirausahaan. Program ini diharapkan dapat menjadi model bagi institusi pendidikan lain dalam mendorong pemberdayaan generasi muda yang siap menghadapi tantangan global.
SOSIALISASI PERAN SDM DALAM MENINGKATKAN EFISIENSI PENGELOLAAN ANGGARAN DI UMKM CENGKEH DESA CIWINDU KAB. SERANG Harry Triana; Ani Apriani; Cokorda Agung Wibowo
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 4 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i4.11255

Abstract

The Community Service activity was conducted on October 3-4, 2024, in Ciwindu Village, Serang Regency, with the theme “The Role of Human Resources in Enhancing Budget Management Efficiency in Cengkeh SMEs.” This program aimed to increase SME actors' understanding of the importance of strategic HR management to support budget efficiency. The methods used included interactive presentations, group discussions, and case simulations, focusing on budget planning efficiency and the use of simple technology for financial recording. The results showed an increase in SMEs' awareness of effective budget management and team collaboration. This activity is expected to have a sustainable impact on improving the HR capacity of SMEs in Ciwindu Village. Keywords: Human Resources; Budget Management; SMEs
Human Resource Analytics: an Integrative Review of Data-Driven HR Decision Making Wibowo, Cokorda Agung; Anhara, Awan; Bela, Bela
Jurnal Multidisiplin Sahombu Vol. 5 No. 03 (2025): Jurnal Multidisiplin Sahombu, (2025)
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The development of digital technology has changed the paradigm of human resource management (HRM), with Human Resource Analytics (HRA) becoming a key approach to data-driven decision-making. This research aims to conduct an integrative review of the roles, benefits, challenges, and current trends in the application of HRA in various organizations. The method used is a systematic literature review, by analyzing 15 academic articles from reputable international journals that discuss the implementation of HRA in workforce management. The results revealed that the implementation of HRA can improve operational efficiency, support employee recruitment and retention processes, and facilitate the development of data-based training strategies. However, key challenges in HRA implementation include the lack of analytics skills among HR professionals, data privacy and security issues, and resistance to change within organizations. The study also identified recent trends, such as the integration of artificial intelligence (AI), the use of people analytics to measure employee engagement, and the adoption of cloud-based HR technologies. Based on the findings, it is recommended that organizations invest in analytics skills training for HR professionals such as drafting a comprehensive data protection policy and gradually adopting HRA technologies to improve the effectiveness of HR management. This research contributes to both academics and practitioners by presenting insights on how HRA can be optimally implemented to support more accurate and evidence-based decision-making in HRM.
PERAN DEI DALAM MENINGKATKAN KINERJA ORGANISASI: ANALISIS LITERATUR PADA PERSPEKTIF MANAJEMEN SDM Latif, Latif; Wibowo, Cokorda Agung
Indonesian Journal of Economy, Business, Entrepreneuship and Finance Vol. 5 No. 1 (2025): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v5i1.234

Abstract

Diversity, equity and inclusion (DEI) in human resource management (HRM) is increasingly becoming a major concern in modern organizational strategies. This study aims to explore the role of DEI in improving organizational performance through a literature review approach of recent research published between 2020 and 2025. The results show that effective implementation of DEI has a positive impact on innovation, creativity, productivity, and employee well-being. In addition, inclusive leadership acts as a key catalyst to ensure that DEI values are optimally integrated into organizational policies and culture. However, while the benefits of DEI are widely recognized, its implementation still faces challenges such as resistance to change, systemic bias in hiring and promotion processes, and a lack of measurable strategies to assess the effectiveness of DEI programs. This study also identifies best practices that organizations can adopt, including the development of fairer hiring policies, ongoing anti-bias training, and the use of technology and data analytics to monitor the success of DEI initiatives. The management implications of the findings confirm that the success of DEI depends not only on policies, but also on committed leadership and the involvement of all stakeholders in creating an inclusive work environment. While the findings of this study provide valuable insights, there are some limitations to note, such as the lack of longitudinal research that can measure the long-term impact of DEI on organizational performance, as well as the variability of DEI implementation across different industries and cultural contexts. Therefore, future research is recommended to adopt a more empirical and contextual approach to better understand the dynamics of DEI and to develop more adaptive and effective implementation models for organizations in different industries.
The influence of sales and leverage on tax avoidance: evidence from Indonesian public companies Sulistiana, Indra; Febriana, Febby; Agung Wibowo, Cokorda
International Journal of Applied Finance and Business Studies Vol. 13 No. 2 (2025): September: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i2.385

Abstract

Tax avoidance remains a critical issue in corporate financial management, with earlier research showing mixed results regarding the impact of leverage and sales growth. The goal of this study is to investigate the impacts of leverage (measured by DER) and sales growth on tax avoidance, based on the trade-off theory of tax avoidance (DeAngelo & Masulis, 1980) and prior evidence that sales volatility affects tax planning flexibility (Chen et al., 2023), measured by the Effective Tax Rate (ETR), in Indonesian public companies. Using secondary data from 22 consumer goods businesses listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023, multiple linear regression analysis was employed. Traditional assumption tests confirmed model validity. The results indicate that simultaneously, leverage and sales growth significantly impact tax avoidance (F-statistic=3.906, p=0.031). Partially, sales growth does not significantly impact tax avoidance (t-statistic=-0.776, p=0.444), while leverage has a substantial impact (t-statistic=2.436, p=0.021). The determination coefficient (R²) was 0.212, indicating that 21.2% of the variation in tax avoidance is accounted for by the model. Leverage is a significant factor influencing tax avoidance, implying that firms with higher debt levels engage in strategic tax planning. However, generalizability is limited by the relatively small sample size (N=22) and exclusive focus on consumer goods sector. These findings suggest that Indonesian tax authorities should monitor firms with fluctuating leverage ratios more closely, while corporate managers need to align debt policies with tax risk mitigation strategies. This research contributes to the literature by providing empirical evidence from Indonesia. 
PENINGKATAN KOMPETENSI KOMUNIKASI ORGANISASI SEBAGAI KUNCI WORK READINESS BAGI PESERTA DIDIK SMK AT-TAUFIQIYYAH Wibowo, Cokorda Agung; Latif, Latif
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 5 No. 3 (2025): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v5i3.231

Abstract

The high open unemployment rate (TPT) among Vocational High School (SMK) graduates in Indonesia, reaching 9.01% as of August 2024, indicates a competency gap between graduates and industry needs. This gap is dominated by a deficit in soft skills, especially communication competence. This Community Service (PkM) program aims to enhance the work readiness of 12th-grade students at SMK AT-Taufiqiyyah by strengthening their organizational communication competencies. The program employed a blended-method approach, combining a presentation-lecture (cognitive knowledge transfer) and participatory, case-study-based Focus Group Discussions (FGDs) (practical skill application) for 50 students. Evaluation methods used quantitative pre-test/post-test to measure conceptual understanding, alongside qualitative observation during the FGDs. The results showed a highly significant increase in conceptual understanding, with the average pre-test score of 40.3 rising dramatically to 88.3 in the post-test (a 119.1% increase). Qualitatively, the FGD sessions demonstrated improved applied skills, active participation, collaboration, and the ability to apply theory. Student self-confidence in communication was also observed to increase. The blended-method approach (lecture + FGD) proved effective in bridging the theory-practice gap, enhancing holistic communication competence (cognitive, practical, affective), and supporting student work readiness.
PERANCANGAN PROGRAM PENGEMBANGAN SDM PESERTA DIDIK SMK AT-TAUFIQIYYAH BERBASIS FUTURE WORK COMPETENCY UNTUK MENGHADAPI DUNIA KERJA YANG TERUS BERUBAH Latif, Latif; Wibowo, Cokorda Agung
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 5 No. 3 (2025): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v5i3.232

Abstract

The rapid changes in the world of work due to technological developments, digitalization, and globalization require the readiness of adaptive, flexible, and competent Human Resources (HR). In this context, students at Vocational High Schools (SMK), especially SMK AT-Taufiqiyyah, as prospective future workforce, need to be equipped with competencies that are relevant to the needs of the current and future industries. These competencies not only include technical skills (hard skills), but also include Future Work Competencies such as critical thinking, adaptability, collaboration, digital literacy, effective communication, and mental resilience. The Student Creativity Program (PKM) aims to design a student human resource development program based on Future Work Competency to prepare them to face a dynamic and uncertain world of work. The approach used in this program is a combination of project-based training, soft skills training, and work environment simulation adapted to the challenges of the industrial world 4.0 and 5.0. This program is also designed to encourage the development of students who are competitive, innovative, and able to work collaboratively across fields. The program design method is carried out through several stages, namely: (1) identification of future competency needs through literature studies and interviews with industry, (2) mapping the conditions and needs of SMK AT-Taufiqiyyah students, (3) designing training modules and self-development activities based on future work competencies, and (4) limited trials of some students as pilot projects. It is hoped that this program can be a model for the development of vocational school human resources that is contextual and relevant to the dynamics of the job market. In addition, the results of this program can be used by the school to develop a long-term strategy in preparing graduates who are superior and ready to work in an era that continues to change.
Co-Authors Anhara, Awan Ani Apriani Bela, Bela Febriana, Febby Harry Triana Indra Sulistiana, Indra Kambara, Roni Latif Latif Lilis, Aan Raden Mohamad Herdian Bhakti Riani, Bunga Salihawati, Isti Sari Setiawan, Andriyansah Triana, Harry Veronika Joan Jasmine Wawan Prahiawan