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Equivalent : Journal of Economic, Accounting and Management
Published by CV. Doki Course and Training
ISSN : 29868777     EISSN : 29858089     DOI : https://doi.org/10.61994/equivalent
Core Subject : Economy,
Economics, Econometrics & Finance
Focus - Equivalent : journal Of Economic, Accounting and Management is a scientific journal published by CV. Doki Course and Training. The papers to be published in Equivalent are research articles in the field of Economic, Accounting and Management. Scope - Equivalent : journal Of Economic, Accounting and Management calls for scientific articles on Economics, Financial Accounting, Management Accounting, Public Sector Accounting, Banking, Taxation, Capital Market, Auditing, Financial Management, Human Resouce Management, Marketing Management, Organizational Behaviour, Strategic Management, Entrepreneurship, E-Business.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 185 Documents
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Pengaruh Kecerdasan Emosional, Bonus Kerja dan Lingkungan Kerja Terhadap Kepuasan Kerja PT. Global Jet Express JNT Kenten Palembang) Chintya Nurhaliza; Yunidar Erlina; Muhammad Said; Noviarni
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.v4i1.1288

Abstract

Abstract : This study aims to determine the effect of emotional intelligence, work bonuses, and the work environment on job satisfaction at PT. Global Jet Express Jnt Kenten Palembang. The sample in this study was 37 employees from all employees of PT. Global Jet Express Jnt Kenten Palembang. The analysis technique used was multiple linear regression analysis, processed using the computer program Statistical Product and Service Solution (SPSS) version 24. The results of the study indicate that Emotional Intelligence, Work Bonuses, and Work Environment have a simultaneous influence on Job Satisfaction at PT. Global Jet Express Jnt Kenten Palembang with a significance of 0.000 <α (0.05), meaning Ho is rejected or Ha is accepted. The multiple linear regression equation is Y = 2.666 + 0.194 X1 + 0.720 X2 + 0.357X3. Emotional Intelligence has a partial influence on Job Satisfaction at PT. Global Jet Express Jnt Kenten Palembang with a significance of 0.034 <α (0.05). Work Bonuses have a partial influence on Job Satisfaction at PT. Global Jet Express Jnt Kenten Palembang with a significance of 0.000 <α (0.05). Work Environment has a partial influence on Job Satisfaction at PT. Global Jet Express Jnt Kenten Palembang with a significance of 0.006 <α (0.05). Abstrak : Penelitian ini bertujuan untuk mengetahui apakah ada Pengaruh Kecerdasan Emosional, Bonus Kerja, Dan Lingkungan Kerja Terhadap Kepuasan Kerja PT. Global Jet Express Jnt Kenten Palembang. Sampel dalam penelitian ini sebanyak 37 orang karyawan dari seluruh karyawan PT. Global Jet Express Jnt Kenten Palembang. Teknik analisis yang digunakan adalah analisis linier berganda yang diolah dengan menggunakan bantuan program komputer Statistical Product and Service Solution ( SPSS) versi 24. Hasil penelitian menunjukkan bahwa Kecerdasan Emosional, Bonus Kerja, Dan Lingkungan Kerja memiliki pengaruh secara simultan Kepuasan Kerja PT. Global Jet Express Jnt Kenten Palembang dengan signifikan sebesar 0,000 < α (0,05) artinya Ho ditolak atau Ha diterima. Persamaan regresi linier berganda Y = 2.666+ 0.194 X1 + 0.720 X2 + 0.357X3. Kecerdasan Emosional memiliki pengaruh secara parsial dengan Kepuasan Kerja PT. Global Jet Express Jnt Kenten Palembang dengan signifikan sebesar 0,034< α (0,05). Bonus Kerja memiliki pengaruh secara parsial dengan Kepuasan Kerja PT. Global Jet Express Jnt Kenten Palembang dengan signifikan sebesar 0,000 < α (0,05). Lingkungan Kerja memiliki pengaruh secara parsial dengan Kepuasan Kerja PT. Global Jet Express Jnt Kenten Palembang dengan signifikan sebesar 0,006 < α (0,05).
Pengaruh Keterampilan, Pengetahuan, Kemampuan Kerja, dan Kompensasi Terhadap Kinerja Karyawan UMKM Salon di Kota Semarang Eka Kumalasari; Sutrisno; Ira Setiawati
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.v4i1.1410

Abstract

Abstract : This study aims to analyze the influence of skills, knowledge, work ability, and compensation on employee performance at salon MSMEs in Semarang City. A quantitative approach with a survey method was applied involving 114 respondents. The research instrument was a Likert-scale questionnaire tested for validity and reliability. Data were analyzed using multiple linear regression to examine the effect of independent variables on the dependent variable. The results show that skills, knowledge, work ability, and compensation have a positive and significant influence on employee performance. This emphasizes that human resource development through skills and knowledge improvement, combined with fair compensation policies, plays a crucial role in enhancing employee performance in the MSME sector. This study is expected to provide practical contributions for business owners in formulating HR management strategies, as well as academic contributions to enrich the literature on employee performance in MSMEs in Indonesia. Abstrak : Penelitian ini bertujuan untuk menganalisis pengaruh keterampilan, pengetahuan, kemampuan kerja, dan kompensasi terhadap kinerja karyawan UMKM salon di Kota Semarang. Penelitian menggunakan pendekatan kuantitatif dengan metode survei terhadap 114 responden. Instrumen penelitian berupa kuesioner dengan skala Likert, diuji validitas dan reliabilitasnya. Analisis data dilakukan menggunakan regresi linier berganda untuk menguji pengaruh variabel bebas terhadap variabel terikat. Hasil penelitian menunjukkan bahwa keterampilan, pengetahuan, kemampuan kerja, dan kompensasi memiliki pengaruh positif dan signifikan terhadap kinerja karyawan. Hal ini menegaskan bahwa pengembangan sumber daya manusia melalui peningkatan keterampilan dan pengetahuan, serta penerapan sistem kompensasi yang adil, merupakan faktor penting dalam mendukung kinerja karyawan pada sektor UMKM. Penelitian ini diharapkan dapat memberikan kontribusi praktis bagi pemilik usaha dalam merumuskan strategi manajemen SDM, serta kontribusi akademis dalam memperkaya literatur tentang kinerja karyawan pada UMKM di Indonesia.  
Analyzing The Impact Of Employee Competence, Organizational Climate, and Physical Work Environment On Worker Productivity in Palm Oil Manufacturing Sitorus, Ezekiel Berliantoro; Panjaitan, Maludin; Purba, Jon Henri; Sinaga, Kristin
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): 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.v3i2.1428

Abstract

This study examines the influence of employee competence, organisational climate, and work environment on work performance at PT Perkebunan Nusantara IV Pasir Mandoge Palm Oil Factory. A quantitative method with an associative design was employed, involving 120 employees selected from a population of 172 using the Slovin formula with a 5% margin of error. Data were collected through five‑point Likert scale questionnaires and analysed using multiple linear regression with standard classical assumption tests in IBM SPSS Statistics. The results indicate that employee competence, organisational climate, and work environment each have positive and significant partial effects on work performance, with t‑values of 2.276, 3.213, and 3.787, respectively, all exceeding the critical value of 1.980. Simultaneously, these three variables significantly affect work performance, as shown by an F‑statistic of 9.934, greater than the critical value of 2.68. The coefficient of determination (R‑square) of 0.204 shows that 20.4% of the variation in work performance is explained by these variables, while 79.6% is attributed to other factors. The findings highlight that the work environment has the strongest association with work performance, underscoring the importance of supportive organisational conditions to enhance employee productivity and engagement.
Determinants of Financial Distress Using a Binary Approach: Evidence from Property and Real Estate Firms on the IDX (2014–2023) Fatmayuni, Ida Ayu; Susanti, Rina; Wardana, Aditya
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.v4i1.1438

Abstract

The study explores factors that influence the probability of distress on IDX. The study focuses on property and real estate companies. The study measures distress, with a dummy variable, where 1 mark a distressed firm and 0 marks a healthy firm. I looked at profitability, liquidity, solvency and efficiency ratio as indicators. The study used a targeted sampling method to select 36 issuers observed from 2014 to 2023. I tested the relationship, between ratios and financial distress using a regression model. I see that the results show the profitability reduces the chance of the distress. I notice that when the profitability is higher the chance that a firm will face the distress goes down. I see that the liquidity raises the chance of the distress. I notice that when the liquidity is higher, in this sector the liquidity may point to working capital management. I find that the solvency does not change the chance of the distress. I find that the efficiency ratio does not change the chance of the distress either. I see that the findings show the profitability and the liquidity matter for predicting the distress, in the property and real estate industry. I find the study gives information for the investors the creditors and the regulators. The study helps the investors; the creditors and the regulators check the stability and find the warning signs.   
Building Trust in Digital Retail: How Customer Reviews, Website Quality, and Product Assortment Shape Online Purchase Intention at Indomaret Yogyakarta Apsari, Clara Rosita; Sugandini, Dyah; Wisnalmawati, Wisnalmawati
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.v4i1.1446

Abstract

This study investigates the effects of customer reviews, website quality, and product assortment on online purchase intention, with trust as a mediating variable, among Klik Indomaret users in Yogyakarta. Using a quantitative approach and SEM-PLS with 209 respondents, the findings show that customer reviews and website quality significantly enhance online purchase intention, while product assortment has no direct effect. Trust plays a crucial role, exerting a significant positive influence on online purchase intention and mediating the effects of website quality and product assortment, but not customer reviews. These results indicate that system performance, usability, and product reliability are more influential than assortment variety within convenience-store digital platforms. The study contributes to understanding online consumer behaviour and highlights the importance of improving platform stability, interface design, and product availability to strengthen trust and encourage online purchasing. Practical recommendations and directions for future research are also provided
The Influence of Scarcity Persuasion and Price Perception on Online Impluse Buying: Mediating Role of Aurosal Landria, Monika Dini; Astuti, Widhy Tri; Kusmantini, Titik
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.v4i1.1447

Abstract

This study examines the influence of scarcity persuasion and price perception on online impulse buying behaviour among consumers of Skintific skincare products during TikTok Live sessions, with arousal acting as a mediating variable. Employing a quantitative approach, data were collected from 170 respondents who had purchased Skintific products through TikTok’s live streaming feature, and analysed using SEM-PLS with SmartPLS 4.1. The findings reveal that scarcity persuasion has a positive and significant effect on impulsive buying, whereas price perception shows no significant direct effect. Furthermore, both scarcity persuasion and price perception significantly enhance arousal; however, arousal does not significantly influence impulsive buying and therefore does not mediate either relationship. These results indicate that although live streaming can elevate consumers’ emotional activation, purchasing decisions for skincare products remain predominantly rational. The study reinforces the effectiveness of time- and quantity-based scarcity strategies in stimulating impulsive purchasing within live commerce 
Pengaruh Variabel Fundamental dan Teknikal terhadap Harga Saham Perbankan yang Go Publik di Bursa Efek Indonesia Puja Mela; Rudy Chairudin; Syahyuni
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.v4i1.1472

Abstract

Abstract : The aim of this research is to analyze the influence of Fundamental and technical variables on banking share prices that go public on the Indonesia Stock Exchange for the 2020-2023 period. This research uses a quantitative descriptive method, with data collection using financial reports with a sample size of 20 companies so that a total of 80 data observations are obtained, which are processed using SPSS software. The research results show that partially NPM has a positive and significant effect on banking share prices listed on the Indonesia Stock Exchange (BEI), ROA has a positive and significant effect on banking share prices listed on the Indonesia Stock Exchange (BEI), ROE has no effect on share prices. banks listed on the Indonesia Stock Exchange (BEI), trading volume has a positive and significant effect on the share prices of banks listed on the Indonesia Stock Exchange (BEI) and simultaneously NPM, ROA, ROE and trading volume have a positive and significant effect on bank share prices. listed on the Indonesian Stock Exchange (BEI). Abstrak : Tujuan penelitian ini untuk menganalisis pengaruh variabel FUNDAMENTAL dan teknikal terhadap harga saham perbankan yang go publik di Bursa Efek Indonesia Periode 2020-2023.  Penelitian ini menggunakan metode deskriptif kuantitatif, dengan pengumpulan data menggunakan laporan keuangan dengan jumlah sampel sebanyak 20 perusahaan sehingga diperoleh jumlah observasi 80 data, yang diolah dengan menggunakan software SPSS. Hasil penelitian menunujukka bahwa secara parsial NPM berpengaruh positif dan signifikan terhadap harga saham perbankan yang terdaftar di Bursa Efek Indonesia (BEI), ROA berpengaruh positif dan signifikan terhadap harga saham perbankan yang terdaftar di Bursa Efek Indonesia (BEI), ROE tidak berpengaruh terhadap harga saham perbankan yang terdaftar di Bursa Efek Indonesia (BEI), volume perdagangan berpengaruh positif dan signifikan terhadap harga saham perbankan yang terdaftar di Bursa Efek Indonesia (BEI) dan secara simultan NPM, ROA, ROE dan volume perdagangan berpengaruh positif dan signifikan terhadap harga saham perbankan yang terdaftar di Bursa Efek Indonesia (BEI).
Dukungan Sistem Informasi dalam Pengelolaan Kinerja dan Anggaran pada Implementasi SAKIP: Studi Kasus Berbasis Dokumen LKJIP pada Dinas Koperasi dan UKM Provinsi Sumatera Selatan Trie Sartika Pratiwi; Padriyansyah
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): 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.v3i2.1508

Abstract

Abstract : This study aims to analyze information system support for performance and budget management in the implementation of the Government Agency Performance Accountability System (SAKIP) at the Office of Cooperatives and SMEs in South Sumatra Province. The study used a qualitative descriptive approach using a documentation study method for the 2022–2024 Government Agency Performance Report (LKjIP). The analysis focused on the role of information systems in supporting the performance and budget planning process, recording realization, performance reporting, and performance monitoring and evaluation. The results indicate that performance and budget management at the Office of Cooperatives and SMEs in South Sumatra Province is supported by the use of performance information systems and regional financial management information systems. Information systems are used to set performance targets and indicators, record program and budget realization, prepare performance reports, and provide data for leadership performance evaluation. The use of these information systems enables a more consistent linkage between planning, implementation, and performance reporting, as required by the SAKIP framework. This study concludes that information systems play a key supporting instrument in public sector performance and budget management, particularly in supporting the accountability and integration of performance information in SAKIP implementation  Abstrak : Penelitian ini bertujuan untuk menganalisis dukungan sistem informasi dalam pengelolaan kinerja dan anggaran pada implementasi Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) di Dinas Koperasi dan UKM Provinsi Sumatera Selatan. Penelitian menggunakan pendekatan deskriptif kualitatif dengan metode studi dokumentasi terhadap Laporan Kinerja Instansi Pemerintah (LKjIP) Tahun 2022–2024. Analisis difokuskan pada peran sistem informasi dalam mendukung proses perencanaan kinerja dan anggaran, pencatatan realisasi, pelaporan kinerja, serta monitoring dan evaluasi kinerja. Hasil penelitian menunjukkan bahwa pengelolaan kinerja dan anggaran pada Dinas Koperasi dan UKM Provinsi Sumatera Selatan telah didukung oleh pemanfaatan sistem informasi kinerja dan sistem informasi pengelolaan keuangan daerah. Sistem informasi digunakan dalam penetapan target dan indikator kinerja, pencatatan realisasi program dan anggaran, penyusunan laporan kinerja, serta penyediaan data untuk evaluasi kinerja pimpinan. Pemanfaatan sistem informasi tersebut memungkinkan keterkaitan yang lebih konsisten antara perencanaan, pelaksanaan, dan pelaporan kinerja sebagaimana dituntut dalam kerangka SAKIP. Penelitian ini menyimpulkan bahwa sistem informasi berperan sebagai instrumen pendukung utama dalam pengelolaan kinerja dan anggaran sektor publik, khususnya dalam mendukung akuntabilitas dan keterpaduan informasi kinerja dalam implementasi SAKIP.
Pengaruh Remunerasi dan Lingkungan Kerja terhadap Kinerja Guru pada Lembaga Pendidikan Nonformal (Bimbel) Tingkat Sekolah Dasar (SD) di Kota Palembang Marselin; Della Natalia Sondakh; Fransisca Gunawan; Johan Gunady Ony
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.v4i1.1518

Abstract

Abstract : Human resources are a key factor in organizational sustainability, including non-formal educational institutions such as tutoring centers. Teachers play a strategic role as the main drivers of the learning process and determinants of educational service quality. Problems identified at one tutoring institution in Palembang City include high teacher absenteeism, declining student academic performance, unclear task distribution, perceived unfairness in the remuneration system, and an unconducive work environment. This study aims to analyze the effect of remuneration and work environment on teacher performance in non-formal elementary-level tutoring institutions in Palembang City. This research employs a quantitative approach using purposive sampling techniques. Primary data were collected through questionnaires and analyzed using partial statistical tests (t-test). The results indicate that remuneration does not have a significant effect on teacher performance, while the work environment has a positive and significant effect. These findings suggest that the work environment plays a more important role in improving teacher performance than remuneration. Therefore, non-formal educational institutions should prioritize creating a conducive work environment to enhance teacher performance and educational service quality. Abstrak : Sumber daya manusia merupakan faktor utama dalam keberlangsungan organisasi, termasuk lembaga pendidikan nonformal seperti bimbingan belajar. Guru berperan strategis sebagai penggerak utama proses pembelajaran dan penentu kualitas layanan pendidikan. Permasalahan yang ditemukan pada salah satu bimbel di Kota Palembang meliputi tingginya tingkat absensi guru, penurunan nilai akademik siswa, ketidakjelasan pembagian tugas, ketidakadilan sistem remunerasi, serta lingkungan kerja yang kurang kondusif. Penelitian ini bertujuan untuk menganalisis pengaruh remunerasi dan lingkungan kerja terhadap kinerja guru pada lembaga pendidikan nonformal tingkat sekolah dasar (SD) di Kota Palembang. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik purposive sampling. Data primer diperoleh melalui kuesioner dan dianalisis menggunakan uji statistik parsial (uji t). Hasil penelitian menunjukkan bahwa remunerasi tidak berpengaruh signifikan terhadap kinerja guru, sedangkan lingkungan kerja berpengaruh positif dan signifikan. Temuan ini menunjukkan bahwa lingkungan kerja memiliki peran lebih besar dalam meningkatkan kinerja guru dibandingkan remunerasi. Oleh karena itu, lembaga pendidikan nonformal perlu memprioritaskan penciptaan lingkungan kerja yang kondusif guna meningkatkan kinerja guru dan kualitas layanan pendidikan.
Pengaruh Kemasan dan Label Halal terhadap Keputusan Pembelian Produk Kosmetik Hanasui (Studi Kasus pada Mahasiswi Universitas Prabumulih) Zayudi; M.Robby Kaharuddin; Hairunnisa
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.v4i1.1530

Abstract

Abstract : This study aims to examine the effect of packaging and halal labeling on purchasing decisions of Hanasui cosmetic products among female students at Prabumulih University. The research employed a quantitative approach using survey methods by distributing questionnaires to 102 respondents who had previously used Hanasui cosmetics. Data were analyzed using multiple linear regression with the assistance of SPSS version 30. The results indicate that packaging has a positive and significant effect on purchasing decisions, as evidenced by a t-value greater than the critical value and a significance level below 0.05. Halal labeling also shows a positive and significant influence on purchasing decisions. Simultaneously, packaging and halal labeling significantly affect purchasing decisions, with an F-value of 40.578 and a significance level of 0.001. The coefficient of determination (R²) is 0.450, indicating that packaging and halal labeling explain 45% of the variation in purchasing decisions, while the remaining 55% is influenced by other factors not examined in this study. These findings suggest that both packaging quality and halal labeling play important roles in shaping consumer purchasing decisions for Hanasui cosmetic products. Abstrak : Penelitian ini bertujuan untuk mengetahui pengaruh kemasan dan label halal terhadap keputusan pembelian kosmetik Hanasui pada mahasiswi Universitas Prabumulih. Metode penelitian menggunakan pendekatan kuantitatif dengan penyebaran kuesioner kepada 102 responden, dan analisis data dilakukan menggunakan SPSS versi 30. Hasil penelitian menunjukkan bahwa secara parsial kemasan dan label halal berpengaruh signifikan terhadap keputusan pembelian, dengan nilai t hitung masing masing lebih besar dari t tabel serta signifikansi < 0,05. Secara simultan, kedua variabel juga berpengaruh signifikan dengan nilai F hitung 40,578 > F tabel 3,089 dan sig 0,001. Nilai koefisien determinasi (R²) sebesar 0,450, artinya kemasan dan label halal menjelaskan 45% keputusan pembelian, sedangkan sisanya 55% dipengaruhi faktor lain. Penelitian ini menyimpulkan bahwa kemasan dan label halal merupakan faktor penting yang memengaruhi keputusan pembelian kosmetik Hanasui pada mahasiswi Universitas Prabumulih. Kata Kunci: Kemasan, Label Halal, Keputusan Pembelian, Kosmetik Hanasui.

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