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All Journal SEGMEN Jurnal Manajemen dan Bisnis IJBE (Integrated Journal of Business and Economics) Community Development Journal: Jurnal Pengabdian Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Manajemen Bisnis dan Keuangan Journal of Economics, Management, Business And Accounting (JEMBA) Batara Wisnu : Indonesian Journal of Community Services Indonesian Journal of Business Analytics (IJBA) Journal Of Human And Education (JAHE) Jurnal Pengabdian Masyarakat AKRUAL : Jurnal Akuntansi dan Keuangan` KINERJA : Jurnal Ekonomi dan Bisnis
Waskito, Meindro
Universitas Islam As-Syafiiyah
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Keterkaitan Diklat, Budaya Organisasi, dan  Integritas Terhadap Kinerja Pegawai dengan Kompetensi Sebagai Variabel Mediasi (Studi Kasus Pada Badan Nasional Penanggulangan Terorisme) Ramdani Rakasiwi, Gama; Bandawaty, Euis; Sunaryo; Waskito, Meindro
JEMBA Vol 5 No 2 (2025): Journal of Economics, Management, Business and Accounting
Publisher : Fakultas Ekonomi dan Bisnis Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jemba.v5i2.18467

Abstract

This study examines both the direct and mediated effects of education and training, organizational culture, and integrity on employee performance, with competence positioned as an intervening variable at the National Counterterrorism Agency. A quantitative research design was employed, involving 130 employees as research respondents. The data were analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with the support of SmartPLS version 4. The findings indicate that education and training, integrity, and competence have a positive and statistically significant direct effect on employee performance, whereas organizational culture does not demonstrate a significant direct influence. In addition, education and training, organizational culture, and integrity were found to significantly and positively affect employee competence. The mediation analysis further reveals that these three variables indirectly influence employee performance through competence. Competence fully mediates the relationship between education and training as well as integrity on employee performance, while partially mediating the relationship between organizational culture and employee performance.Overall, the results highlight that strengthening employee competence plays a critical role in enhancing the effectiveness of education and training, organizational culture, and integrity in improving employee performance within the National Counterterrorism Agency.
Exploring the Influence of Digital Transformation on Human Capital Development: Evidence from Small and Medium Enterprises in Indonesia Meindro Waskito; Ali Mustafiq
Indonesian Journal of Business Analytics Vol. 5 No. 6 (2025): December 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i6.15908

Abstract

This study explores the causal and conditional influence of Digital Transformation (DT) on Human Capital Development (HCD) within Indonesian Small and Medium Enterprises (SMEs). A quantitative, cross-sectional survey was conducted among 405 SME managers across Indonesia’s trade, manufacturing, and service sectors. Using Structural Equation Modeling (SEM) with AMOS, the study tested five hypotheses linking digital strategy alignment (DSA), digital infrastructure investment (DII), and digital culture and flexibility (DCF) to two dimensions of HCD—digital skills (DS) and specialized digital knowledge (SDK)—while incorporating resource scarcity (RS) as a structural constraint and DS as a moderator. The results reveal that strategic alignment (DSA) exerts the strongest influence on specialized digital knowledge (SDK) (β=0.45, p<0.001), confirming that only strategically guided digitalization fosters advanced human capital formation. For SME managers, the study underscores that strategic digital alignment and continuous skill upgrading must precede technological investment to ensure sustainable transformation and competitiveness. This research advances the Resource-Based View (RBV) by empirically modeling human capital as a dynamic capability within digital transformation processes, offering rare quantitative evidence from an emerging economy context. It also introduces resource scarcity as a conditioning mechanism, enriching theoretical frameworks of digital maturity for developing countries.
GREEN JOBS BIBLIOMETRIC ANALYSIS FROM JANUARY 2008 TO FEBRUARY 2025 Asrunputri, Aisyah Pia; Waskito, Meindro; Nugroho, Arif Widodo
SEGMEN: Jurnal Manajemen dan Bisnis Vol 22, No 1 (2026): SEGMEN Jurnal Manajemen dan Bisnis
Publisher : FE Program Studi Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37729/sjmb.v22i1.9240

Abstract

This study analyses the global research trends on green jobs from 2008 to 2025. There are 164 scientific articles about green jobs studied in this study. Scientific articles are sourced from the Scopus database with open and closed access publication categories. VOSViewer was used to analyses research findings using a bibliometric methodology. The results show a downward trend of publications in the green jobs research area starting from the early period where the concept of green jobs began to be popular among researchers and practitioners. The most significant and most frequently used keywords in research related to green jobs are green economy. This research implies the importance of optimizing publications related to green jobs, especially related to job creation that can build ecological and economic resilience in the era of sustainability
Auditor Experience and Fraud Detection Capability: Does Gender Still Matter? Evidence from Public Accounting Firms in Indonesia Fujianti, Lailah; Waskito, Meindro; Patriandari, Patriandari; Rianto, Rianto
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i1.6610

Abstract

Financial statement fraud remains a persistent challenge for the auditing profession, especially in developing countries amid governance dynamics. Auditors’ capacity to detect fraud hinges on professional competence, notably audit experience. Yet findings on how auditor gender interacts with experience to influence fraud-detection capability are inconsistent. This study investigates the effect of auditor experience on financial statement fraud detection capability and tests whether this effect differs between male and female auditors. Employing a causal design, we integrate Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with Multi-Group Analysis (MGA) to assess gender differences. Data were collected via questionnaires from 78 auditors employed by accounting firms in Jakarta, Indonesia, using cluster random sampling. Results show that auditor experience exerts a positive and significant impact on fraud detection capability for both genders. This supports the view that experience functions as a professional learning mechanism, strengthening judgment, heightening sensitivity to fraud red flags, and improving fraud-risk assessment quality. However, the MGA-PLS analysis reveals no gender difference in the strength of the experience–fraud detection relationship. The findings imply that established auditing standards, rigorous documentation, and layered supervision may mitigate gender-based disparities in auditing practice, promoting comparable fraud-detection performance across male and female auditors globally.
PENYULUHAN DAN PENDAMPINGAN USAHA WARUNG MIKRO PADA KELOMPOK PKK DI DESA SUKASETIA, CIHAURBEUTI, CIAMIS, JAWA BARAT Heny Herawati; Asman Asman; Meindro Waskito; Chusnah Chusnah; Sri Lestari
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.37684

Abstract

Kegiatan Pengabdian Masyarakat dilaksanakan dengan memberikan penyuluhan mengenai bagaimana membuka wirausaha dan pemanfaatan warung yang sudah berjalan dengan lokasi yang strategis dipingir jalan raya yang akan berkolaborasi antara pemilik warung dengan ibu-ibu PKK di desa Sukasetia RT.13 dengan menjual makanan untuk sarapan pagi, makanan kecil, dan lauk rumahan yang siap saji. Masyarakat di desa Sukasetia baik bapak-bapak maupun ibu-ibunya adalah pekerja yang ulet tetapi belum produktif secara ekonomis, mereka memiliki hasrat kuat menjadi wirausahawan akan tetapi belum ada yang mengarahkannya. Kegiatan pengabdian masyarakat ini dilakukan oleh dosen Universitas Islam As-Syafiiyah Fakultas Ekonomi dan Bisnis. Pelaksanaan pengabdian kepada masyarakat dilakukan dengan melakukan penyuluhan terlebih dahulu kemudian dilanjutnya dengan melakukan pelatihan pendampingan di dalam praktek pelaksanaannya. Manfaat yang didapatkan dari kegiatan pengabdian masyarakat ini antara lain: 1) Dapat memberikan peluang berwirausaha secara mandiri untuk menambah penghasilan rumah tangga, 2). Menyalurkan bakat ibu-ibu didalam memasak 3). Menambah penghasilan bagi ibu-ibu rumah tangga khususnya di RT 13 desa Sukasetia sehingga kebutuhan ekonomi dapat terpenuhi dan meningkat 4). Memberikan pelatihan mengenai cara pemasaran baik secara langsung (online) maupun melalui secara offline 5). Mengurangi penggangguran.
Co-Authors Affar, Muhammad Ali Mustafiq ARIS MAULANA Aris Maulana Asman Asman asrunputri, aisyah pia Ayu Rachmawati Putri Chusnah Chusnah chusnah, Chusnah Dewi Hidayat Dewi Puspaningtyas Dunggio, Maryam Duwi Lina Nuraini El-Kafafi, Siham Euis Bandawaty Fauzizah, Adillah Fujianti, Lailah Heny Herawati Heny Herawati Hidayat, Dewi Kartini, Maelani Indah khairiyah, Anisah M.Affar, Sunardi Asman Maelani Indah Kartini Muhammad Affar Nugroho, Arif Widodo Nur Kamila Sari Nuraini, Duwi Lina Nurulhuda, Elly Soraya Pangeran, Pangeran Patriandari, Patriandari Popi Dian Prasetia Prasetia, Popi Dian Pratama, Rio Ananda Putri, Ayu Rachmawati Ramdani Rakasiwi, Gama Rianto Rianto Rio Ananda Pratama Santhuso, Agus Sari, Nur Kamila Scorita, Kurnia Budhy Sri Lestari Sri Sumarni SUKAMTO, HERI Sukatmadjaya, Ahmad Suldina, Farida Sunardi Sunardi Sunaryo Sunaryo Sunaryo Sunaryo Sunaryo Wilestari, Median Yayan Hendayana