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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 269 Documents
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The Effect of Achievement Assessment, Competence and Position Promotion on Employee Performance with Job Satisfaction as an Intervening Variable in The Office of The Regional Financial and Asset Management Agency (BPKAD) in Toba Regency Setiawan, Dede Herardi; Rizky, M. Chaerul
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.v4i1.1706

Abstract

This study aims to determine the direct and indirect influence of achievement assessment, competence and position promotion on employee performance with job satisfaction as an intervening variable at the Regional Financial and Asset Management Agency (BPKAD) Office in Toba Regency. The method used is quantitative research that leads to causal research or causal relationships. The population of this study is all ASN employees which is 52 people, while the sample extraction technique is used through non-Probability Sampling using saturated samples, because the population is below 100. The data analysis technique used through SmartPLS 4.0 consists of three stages, including the Outer Model test, the Inner Model and the research Hypothesis test (Bootstrapping). The results of the study show that the assessment of achievement, competence, position promotion and job satisfaction has a positive and significant effect on the performance of employees at the Regional Financial and Asset Management Agency (BPKAD) Office in Toba Regency. And the results of the indirect influence research found that the assessment of achievement, competence and promotion of positions had a positive and significant effect on employee performance through job satisfaction at the Regional Financial and Asset Management Agency (BPKAD) Office in Toba Regency.
Position and Implementation of the Use of Electronic Medical Records in Proving Medical Crimes in Indonesia Esti Budi Rahayu; Rahmayanti; Irsyam Risdawati
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.v4i1.1780

Abstract

This study examines the legal status and implementation of electronic medical records in medical criminal proceedings in Indonesia. Digital transformation in the healthcare sector has encouraged healthcare facilities to adopt electronic medical records as part of efforts to improve service quality, efficiency, and health data integration. At the same time, the increasing number of complaints concerning alleged medical malpractice and medical disputes requires the availability of evidentiary instruments capable of recording clinical service processes in a complete, accurate, and accountable manner. Electronic medical records contain essential information such as patient history, physical examinations, diagnoses, therapies, medical procedures, informed consent, medication administration, supporting examination results, and the development of a patient’s condition. Accordingly, electronic medical records have the potential to become a primary source for assessing whether there have been deviations from service standards, negligence, and causal relationships in medical criminal cases.This research employs a normative juridical method with a statutory approach and a conceptual approach. The analysis focuses on regulations governing medical records under the Health Law, ministerial regulations on medical records, as well as the legal regime concerning electronic documents and electronic system security. The findings indicate that electronic medical records have a legally acceptable status as evidence in the form of electronic documents and or documentary evidence, provided that their authenticity and data integrity can be guaranteed. Their implementation in law enforcement processes requires compliance with data security standards, access control mechanisms, standard operating procedures, and the availability of data management traces such as audit trails to ensure that data are not altered without proper authorization. 
The Effect Of Good Governance And The Implementation Of Integrity Zones On Corruption Prevention (A Study On Skpd Apparatus In North Sumatra Province) Salman Farizi; Rahima Purba; Renny Maisyarah
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.v4i1.1781

Abstract

This study aims to analyze the influence of good governance and the implementation of the Integrity Zone on corruption prevention among regional government apparatus in North Sumatra Province. The urgency of this research is based on the importance of strengthening regional governance in suppressing corrupt practices. The study used a quantitative approach with Structural Equation Modeling–Partial Least Squares (SEM-PLS) analysis. Data were collected through questionnaires from 80 respondents from regional government apparatus. The results show that good governance and the implementation of the Integrity Zone have a positive and significant effect on corruption prevention. This finding indicates that the implementation of good governance and the Integrity Zone are effective in suppressing corrupt behavior. The novelty of this research lies in its theoretical and practical contributions to strengthening bureaucratic reform and regional corruption prevention policies
Analysis Of Work Motivation And Organizational Culture Towards Human Resource Development With Job Satisfaction As An Intervening Variable In Bappeda East Aceh Regency Cut Liana Meilani; Sri Rahayu; Kholilul Kholik
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.v4i1.1782

Abstract

Human resource development (HR) is a strategic factor in improving the performance of public sector organizations, including the Regional Development Planning Agency (BAPPEDA) of East Aceh Regency. However, human resource development cannot be separated from the role of work motivation, organizational culture, and employee job satisfaction levels. This study aims to analyze the influence of work motivation and organizational culture on the development of human resources with job satisfaction as an intervening variable in BAPPEDA East Aceh Regency. This study uses a quantitative approach with a survey method through the distribution of questionnaires to BAPPEDA employees of East Aceh Regency. The data analysis technique used is path analysis with the help of statistical software. The results of the study show that work motivation and organizational culture have a positive and significant effect on human resource development. In addition, work motivation and organizational culture also have a positive and significant effect on job satisfaction. Job satisfaction has been proven to be able to mediate the influence of work motivation and organizational culture on human resource development. These findings indicate that increasing human resource development in BAPPEDA in East Aceh Regency can be achieved through strengthening work motivation, forming a conducive organizational culture, and increasing employee job satisfaction. This research is expected to be a consideration for organizational leaders in formulating more effective and sustainable HR management policies.
The Influence of Intellectual Intelligence, Emotional Intelligence, and Lifestyle on Financial Literacy and Financial Management Ability of Students of Panca Budi Development University Dastin Syafitri; Noni Ardian; Cahyo Pramono
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.v4i1.1783

Abstract

Financial literacy and financial management skills are important competencies that students must have to face the complexity of digital financial services and economic challenges in the modern era. Lifestyle changes when studying in the city often lead to uncontrolled consumptive behavior, coupled with easy access to various digital financial services such as paylater, e-wallets, and online loans that have the potential to be abused. This study aims to analyze and test the influence of Intellectual Intelligence, Emotional Intelligence, and Lifestyle on Financial Literacy and Financial Management Ability of Panca Budi Development University students. The population in this study is all students of the Financial Management Study Program class of 2022 totaling 71 respondents using saturated sampling techniques. The data analysis method used is Partial Least Square-Structural Equation Modeling (PLS-SEM) to test the causal relationship between variables. The results of the study show that Intellectual Intelligence has a positive and significant effect on Financial Literacy and Financial Management Ability. Emotional Intelligence shows a negative influence on Financial Literacy but has a positive effect on Financial Management Ability. Lifestyle proved to be the strongest predictor that had a positive and significant effect on both dependent variables, with the most dominant influence on Financial Literacy. This research model has good predictive ability in explaining the variation in Financial Literacy and Student Financial Management Ability.   
Analysis of the Influence of Financial Literacy, Lifestyle and Financial Knowledge on Personal Financial Management Behavior of Employees of PT Matoga Cipta Indonesia Allifah Azhara Sumantri; Aulia; Cahyo Pramono
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.v4i1.1785

Abstract

The development of technology and easy access to financial products require employees to have good personal financial management skills. However, in reality, there are still many employees who experience difficulties in managing finances due to low financial literacy, consumptive lifestyles, and limited financial knowledge. This study aims to analyze the influence of financial literacy, lifestyle, and financial knowledge on the personal financial management behavior of PT Matoga Cipta Indonesia employees. This study uses a quantitative approach with a survey method. Data was collected through the distribution of questionnaires to 40 employees as research respondents with saturated sampling techniques. Data analysis was carried out using multiple linear regression with the help of the SPSS program. The results of the study show that financial literacy and financial knowledge have a positive and significant effect on employees' personal financial management behavior, while lifestyle has a negative and significant effect. Simultaneously, financial literacy, lifestyle, and financial knowledge have a significant effect on the personal financial management behavior of PT Matoga Cipta Indonesia employees. This research is expected to be the basis for companies to improve the financial well-being of employees through better education and financial management programs.
Analysis Of The Influence Of Leadership Style And Work Environment On Employee Loyalty Through Job Satisfaction at PT PLN (Persero) Up2d North Sumatra Abdi Alfrido Pardosi; Elfitra Desi; Kiki Farida Ferine
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.v4i1.1786

Abstract

This study aims to explore the impact of leadership approach and working conditions on employee loyalty, using job satisfaction as an intermediary factor at PT PLN (Persero) UP2D North Sumatra. Quantitative methodology was used, specifically through survey techniques. Data were collected by distributing questionnaires to employees, and the results were evaluated using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results showed that both leadership approach and working conditions have a positive and substantial influence on job satisfaction. In addition, job satisfaction and working conditions were also proven to have a positive influence on employee loyalty. However, leadership approach did not show a significant direct impact on employee loyalty. Examination of the indirect effect showed that job satisfaction acts as a mediator in the relationship between leadership approach, work environment, and employee loyalty. As a result, it can be concluded that job satisfaction plays a significant role in increasing employee loyalty. Therefore, PT PLN (Persero) UP2D North Sumatra should focus on improving leadership efficiency and fostering a better work environment to improve employee satisfaction and loyalty.
The Effect Of Performance-Based Training (PBK) and Work Environment on Employee Competency Through Emotional Intelligencefor Distribution Employees Of PT PLN (Persero) UID North Sumatera Abdullah Sani Samosir; Sri Rahayu
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.v4i1.1787

Abstract

This study seeks to analyze the influence of Performance-Based Training (PBT) and the Work Environment on Employee Competence, with Emotional Intelligence serving as a mediating variable among distribution employees at PT PLN (Persero) UID North Sumatra. A quantitative research design was applied, with data collected through questionnaires distributed to 40 respondents. The data were analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM) to examine both direct and indirect relationships among the research variables. The findings reveal that Performance-Based Training and the Work Environment have a positive and significant effect on Emotional Intelligence as well as Employee Competence. Moreover, Emotional Intelligence is proven to mediate the relationship between Performance-Based Training and the Work Environment on Employee Competence. These results emphasize the importance of effective performance-based training programs and the creation of a supportive work environment in enhancing employee competence through the development of emotional intelligence.
Integration Of Innovation In Regional Potential-Based Development Planning in Accordance with RPJMD in Realizing Sustainable Development in The District North Labuhanbatu Afif Prasetio Darsono; Cut Nuraini; Abdi Sugiarto
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.v4i1.1788

Abstract

This study aim to analyze the integration of innovation in development planning based on regional potential according to the RPJMD in North Sumatra Province, as well as to identify the obstacles and strategies to improve it. The research uses a qualitative approach with a case study, involving regional planning officials, academics, and the community as informants. Data was collected through in-depth interviews, participatory observation, and documentation, then analyzed thematically. The research results show that the level of innovation integration has developed, particularly in the use of information technology and electronic planning systems, but its implementation is still uneven. The main challenges include limitations in human resources, budget, regulations, social resistance, and limited infrastructure. The recommended strategies to improve planning effectiveness include strengthening HR capacity, utilizing technology, regulations that support innovation, participatory planning, synergy among stakeholders, as well as continuous monitoring and evaluation. This study contributes to the development of a more innovative, responsive, and sustainable RPJMD.
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.

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