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All Journal Equivalent : Journal of Economic, Accounting and Management
Mesra B
Universitas Pembangunan Panca Budi, Medan, North Sumatera
Economics, Econometrics & Finance

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The Influence Of Work Culture, Morality and Leadership on Performance Mediated by Organizational Commitment In Employees PLN UP2D Aceh Agung Saputra; Mesra B; Elfitra Desi
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 1 (2026): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v4i1.1789

Abstract

The purpose of this study was to investigate the impact of Ethical Work Culture and Leadership on Employee Performance, with Organizational Commitment as a mediating factor for employees at PLN UP2D Aceh. A quantitative methodology was adopted, and data were collected through a survey administered to 41 participants. The analysis used Partial Least Squares–Structural Equation Modeling (PLS-SEM) to examine the direct and indirect correlations between the study variables. The findings indicate that Ethical Work Culture positively contributes to Employee Performance and Organizational Commitment, while Leadership significantly influences Organizational Commitment but has no direct impact on Employee Performance. Furthermore, it was shown that Organizational Commitment acts as a mediator in the influence of Ethical Work Culture and Leadership on Employee Performance. These results emphasize that fostering a work environment based on ethical principles and strong leadership is crucial for improving employee performance by strengthening organizational commitment.
The Influence of Competence, Work Culture, and Work Infrastructure on Investigation Performance Through the Improvement of Human Resource Quality at the Belawan Harbormaster and Main Port Authority Office Guntur Harry Syahputra; Mesra B; Hernawaty
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 1 (2026): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v4i1.1820

Abstract

This study aims to analyze the influence of competence, work culture, and work infrastructure on investigative performance, with improving the quality of human resources (HR) as an intervening variable at the Belawan Harbormaster and Main Port Authority Office. The study was conducted at the Belawan Harbormaster and Main Port Authority Office on Jalan Deli, Medan Belawan District, from late June 2025 to August 2025. The study population consisted of 244 employees, and the sample was obtained using the Slovin formula, resulting in 151 respondents. The research method used a quantitative approach and was analyzed using a structural equation model. The results showed that work culture did not significantly influence investigative performance, but significantly influenced the improvement of human resource quality. Competence significantly influenced both investigative performance and human resource quality improvement. Work infrastructure significantly influenced both investigative performance and human resource quality improvement. Furthermore, improving human resource quality proved to be the variable with the most dominant influence on improving investigative performance. Indirectly, work culture, competence, and work infrastructure significantly influenced investigative performance through improving human resource quality, thus all mediation hypotheses were accepted. The research findings confirm that improving human resource quality is a key determinant in optimizing investigative performance, which can be strengthened through adequate technical competency, a conducive work culture, and adequate work infrastructure. This research provides practical implications: maritime investigation organizations need to prioritize human resource development as a primary strategy for improving investigative performance effectiveness.
The Influence of Organizational Climate and Work Environment on Employee Performance with Work Quality as an Intervening Variable at the Belawan Harbormaster and Main Port Authority Office Henry Dunan; Mesra B; Hernawaty
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 1 (2026): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v4i1.1822

Abstract

This study aims to analyze the influence of Organizational Climate and Work Environment on Employee Performance, with Work Quality as an intervening variable, at the Harbormaster and Main Port Authority Office in Belawan. The study was conducted in June 2025 for three months. The study location was at the Harbormaster and Main Port Authority Office in Belawan, Jalan Deli Medan, Belawan, Postal Code 20411. The population in this study was 244 employees, and a sample of 151 respondents was determined using the Slovin formula with a 5% margin of error. The sampling technique was proportional to the number of employees in each department. The type of data used was primary data obtained directly from respondents through a questionnaire. The results showed that Organizational Climate and Work Environment had a positive and significant effect on Employee Performance, both directly and indirectly through Work Quality as an intervening variable. Work Quality also had a positive and significant effect on Employee Performance. Thus, it can be concluded that Work Quality plays a mediating role in the relationship between Organizational Climate and Work Environment on Employee Performance. This research implies that improving employee performance can be achieved by strengthening the organizational climate, work environment, and the quality of employee work output.
The Effect of Work–Life Balance and Work Environment on Employee Performance with Work Motivation as an Intervening Variable at the Department of Agriculture of North Tapanuli Regency Novita Sari Dewi Hutasori; Mesra B; Sri Rahayu; Muhammad Isa Indrawan
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 1 (2026): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v4i1.1831

Abstract

This study aimed to examine the effects of work–life balance and work environment on employee performance, with work motivation as an intervening variable, at the Department of Agriculture of North Tapanuli Regency, North Sumatra, Indonesia. The research employed a quantitative associative design to analyze both direct and indirect relationships among variables. The study population consisted of 244 employees, including civil servants (PNS), government employees with work agreements (PPPK), and non-civil servants. Using the Slovin formula with a 10% error tolerance, a sample of 80 respondents was selected through simple random sampling. Data were collected using structured questionnaires and analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with SmartPLS version 3.3.3. The measurement model demonstrated satisfactory validity and reliability, with all indicators meeting the criteria for convergent and discriminant validity, Average Variance Extracted (AVE) values exceeding 0.50, and Composite Reliability values above 0.70. Structural model evaluation revealed that work–life balance has a strong positive and significant effect on employee performance (β = 0.958; t = 39.057; p < 0.001), indicating that employees who are able to balance work responsibilities and personal life tend to perform better. In contrast, the work environment does not have a significant direct effect on employee performance (β = −0.072; t = 0.639; p > 0.05). Furthermore, both work–life balance (β = 0.163; t = 7.296; p < 0.001) and work environment (β = 0.897; t = 45.113; p < 0.001) have positive and significant effects on work motivation. . However, work motivation does not significantly affect employee performance (β = 0.119; t = 0.946; p > 0.05) and does not mediate the relationship between work–life balance or work environment and employee performance. These findings suggest that employee performance improvement is driven primarily by direct work–life balance policies rather than through motivational mechanisms. Managerial implications highlight the importance of implementing effective work–life balance strategies supported by objective performance management systems in public sector organizations.
The Influence of Organizational Culture and Teamwork on Employee Performance with Organizational Commitment as a Indicator Intervening Variables at Representative Offices Bank Indonesia Riau Islands Province Kamaruzaman; Mesra B; Kiki Farida Ferine
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 2 (2026): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v4i2.1839

Abstract

This study focuses on assessing how Organizational Culture and Teamwork influence Employee Performance, with Organizational Commitment as a mediating variable at a Bank Indonesia Representative Office located in the Riau Islands Province. A quantitative methodology was employed, and data analysis was conducted using Structural Equation Modeling (SEM) using SmartPLS 3.0. The study sample consisted of all personnel at the office, selected through a census method. The results indicate that Organizational Culture and Teamwork have a significant positive impact on Employee Performance and Organizational Commitment. Furthermore, Organizational Commitment also exhibits a significant positive effect on Employee Performance. Analysis of the indirect effect indicates that Organizational Commitment significantly mediates the effect of Organizational Culture on Employee Performance, but does not mediate the effect of Teamwork on Employee Performance. These results highlight that improving organizational culture and promoting effective teamwork are important factors for enhancing employee commitment and performance in the banking sector.
The Effect of Career Development and Work-Life Balance Programs on Employee Retention with Motivation as an Intervening Variable at PT PLN (Persero) ULP Kotanopan Rahmat Akbar Siregar; Mesra B
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 2 (2026): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v4i2.1858

Abstract

This study aims to assess how career development initiatives and work-life balance impact employee retention, with motivation as an intermediary variable at PT PLN (Persero) ULP Kotanopan. Quantitative methods were used through a survey, with a sample of 54 employees. The analysis used Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results show that motivation significantly and positively influences employee retention. Furthermore, career development initiatives and work-life balance were shown to significantly increase employee motivation. Although career development initiatives did not have a significant direct effect on retention, they did influence it indirectly through motivation. Conversely, work-life balance directly and positively influences employee retention, as well as through motivation. Thus, motivation is an important intermediary factor in increasing employee retention. These results are expected to guide management in developing HR policies to improve employee retention.
The Effect of Motivation, Work Environment and Competence on Employee Performance with Work Discipline as a VariableIntervening with Technical Service EmployeesPT PLN (Persero) ULP Pangkalan Susu Restu Eka Putra; Mesra B
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 2 (2026): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v4i2.1862

Abstract

This study aims to assess how motivation, working conditions, and skills influence employee performance, with work discipline as a mediator, among engineering service staff at PT PLN (Persero) ULP Pangkalan Susu. A quantitative method was used, incorporating survey techniques. This study covered all engineering service staff, and 76 participants were selected using a saturated sampling method. Information was collected through a questionnaire and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results of the study indicate that work discipline has a positive and significant impact on employee performance. It was found that both motivation and skills positively and significantly influence work discipline, while skills also have a positive and significant direct influence on employee performance. On the other hand, the work environment does not show a significant influence on work discipline or employee performance. In addition, work discipline acts as a mediator for the influence of motivation and skills on employee performance, but does not mediate the influence of the work environment on performance. These results indicate that to improve employee performance at PT PLN (Persero) ULP Pangkalan Susu, efforts must prioritize improving employee discipline, motivation, and skills to achieve the best performance improvement.
Co-Authors Agung Saputra Elfitra Desi Guntur Harry Syahputra Henry Dunan Hernawaty Kamaruzaman Kiki Farida Ferine Muhammad Isa Indrawan Novita Sari Dewi Hutasori Rahmat Akbar Siregar Restu Eka Putra Sri Rahayu