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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 Strengthening HR Competencies and Customer Relationship Management (CRM) on Customer Service Performance with Training as an Intervening Variable in PLN UID Aceh Agus Susanto; 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.v4i1.1790

Abstract

The purpose of this study was to investigate how Human Resource Competency Improvement and Customer Relationship Management (CRM) influence Customer Service Performance, with Training as a mediating factor at PLN UID Aceh. This study used a sample of 140 participants selected through purposive sampling. The analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results showed that Human Resource Competency Improvement and Customer Relationship Management both had a positive and significant effect on Training. Furthermore, Training was found to have a positive and significant effect on Customer Service Performance. Furthermore, Customer Relationship Management directly influences Customer Service Performance, while Human Resource Competency Improvement has no direct effect but rather an indirect effect through Training as an intermediary factor. These results highlight the important role of Training in improving customer service performance by enhancing human resource competencies and implementing effective CRM strategies.
The Effect Of Digital Leadership Style and Collaborative Culture on Employee Performance with Teamwork as a Intervening Variables at PT PLN (Persero) UP2K Sumut) Ahmed Maulana; 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.v4i1.1791

Abstract

The purpose of this research is to investigate how Collaborative Culture and Digital Leadership Style impact Employee Performance, with Teamwork acting as a mediating factor. A total of 78 employees participated in this study. Data was gathered via questionnaires and examined using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results of the analysis show that both Collaborative Culture and Digital Leadership Style positively and significantly influence Employee Performance. Additionally, Digital Leadership Style positively and significantly affects Teamwork. On the other hand, Teamwork does not directly affect Employee Performance significantly and does not mediate the effects of Collaborative Culture or Digital Leadership Style on Employee Performance. These results suggest that enhancing a collaborative culture and practicing effective digital leadership are essential for boosting employee performance.
The Effect Of Human Resource Quality And Organizational Culture on Employee Performance in Work Motivation Moderation, in Bank Indonesia Representative Office Pematangsiantar Azhar Syah; 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.v4i1.1792

Abstract

This study focuses on assessing how the quality of human resources and organizational culture influence employee performance, with work motivation as a moderating factor, at the Bank Indonesia Representative Office located in Pematangsiantar. A quantitative methodology was used, and data were analyzed using Structural Equation Modeling (SEM) using SmartPLS 3.0. Employees were selected as part of the research sample through purposive sampling based on certain criteria. The analysis results indicate that both Human Resource Quality and Organizational Culture positively and significantly influence Employee Performance. Furthermore, Work Motivation was also found to positively and significantly influence Employee Performance. It has been shown that Work Motivation enhances the influence of Organizational Culture on Employee Performance, although it does not significantly moderate the relationship between Human Resource Quality and Employee Performance. These results highlight the importance of effective human resource management, fostering a positive organizational culture, and enhancing work motivation to improve employee performance at Bank Indonesia in Pematangsiantar.
Analysis of Budget Realization Reports in Assessing the Effectiveness and Efficiency of the Financial Performance of the Padangsidimpuan City Government Badriyah Daulay; Galih Supraja; Junawan
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.v4i1.1793

Abstract

This study aims to analyze the effectiveness and efficiency of the financial performance of the Padangsidimpuan City Government based on the Budget Realization Report (LRA) for the 2021–2024 period. The problem discussed in this study is the realization of fluctuating regional revenues and expenditures, which affects the stability of fiscal performance in achieving development goals. This study uses a descriptive quantitative method using an analysis of the ratio of effectiveness and efficiency in accordance with the Regulation of the Minister of Home Affairs No. 79 of 2018. The results show that financial performance in terms of effectiveness is categorized as effective, with an average ratio of above 90%, although it has decreased to a fairly effective level in 2023. Meanwhile, efficiency performance remained inefficient to inefficient, with ratios approaching or exceeding 100% in 2022 and 2023, implying that realized expenses were greater than revenue. These findings show that although the government has achieved satisfactory revenue realization, expenditure control has not been optimal. The study concludes that increasing regional revenue sources and implementing performance-based budgeting are important strategies to improve the effectiveness and efficiency of regional financial management.
Analysis of the Influence of Leadership, Organizational Culture, Occupational Safety and Health on Employee Performance through Work Motivation as a Moderation Variable at PT Pelindo Regional I Dumai Branch Chandra Hidayat; M. Chaerul Rizky; Yohny Anwar
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.v4i1.1794

Abstract

This study aims to analyze the influence of leadership, organizational culture, and occupational safety and health on employee performance through work motivation as a moderation variable at PT Pelindo Regional I Dumai Branch. The background of this research is based on the importance of the role of leadership and organizational culture in creating a conducive work environment and the implementation of a good occupational safety and health (K3) system to improve employee performance. This type of research is quantitative research with a survey approach. The population in this study is 35 employees of PT Pelindo Regional I Dumai Branch, with sampling techniques using the census method. Data collection was carried out through the distribution of questionnaires and data analysis using the SmartPLS version 4 tool. The results of the study show that leadership has a positive and significant effect on employee performance and is the most dominant factor in improving employee performance. Occupational safety and health also have a positive and significant effect on employee performance, as well as work motivation which has been proven to have a significant positive effect. However, organizational culture does not have a significant effect on employee performance, indicating that organizational cultural values have not been well internalized in work practices. In mediation testing, work motivation was shown to be able to mediate the influence of leadership on employee performance, but it was unable to mediate the influence of organizational culture and occupational safety and health on employee performance. 
AEK Kanopan Outer Urban Ring Road Plan In The Context Of Controlling The Volume And Capacity Of Roads In The District North Labuhanbatu Deni Johanysah; Abdi Sugiarto; Cut Nuraini
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.v4i1.1795

Abstract

This study aims to analyze the influence of the development of the Aek Kanopan Outer Ring Road on traffic volume control on the main section of the city as well as the potential for regional development and economic activities around it. The research approach uses a qualitative case study method, with data collection through in-depth interviews, Focus Group Discussions (FGDs), field observations, and analysis of planning documents. The results of the study show that the main section of the city is currently experiencing moderate to high density (LOS C–D), so it requires current diversion intervention. The Outer Ring Road has significant potential as an alternative route for transit vehicles and heavy vehicles, which can reduce traffic load on the main section. In addition, increased accessibility along the track encourages the development of directional areas: the eastern region has potential as an industrial and warehousing region, while the western corridor has the potential to be a residential and local trade hub. Ring road optimization requires an integrated strategy including technical design, route arrangement, spatial integration, supporting facilities, and continuous monitoring. This study provides recommendations for local governments in planning and managing the Aek Kanopan Outer Ring Road as a traffic control solution as well as a driver of sustainable regional growth.
The Effect of Work Culture and Employee Work Quality on Organizational Commitment with Motivation as a Moderating Variable at Bank Indonesia Representative Office of North Sumatera Province Antoni; 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.v4i1.1796

Abstract

This study aims to analyze how Work Culture and Work Quality influence Organizational Commitment, with Motivation acting as a moderating factor at the Bank Indonesia Representative Office in Medan, North Sumatra. Quantitative methods were used in this study, specifically by using Structural Equation Modeling (SEM) analysis through SmartPLS 3.0 software. Participants included employees from the Bank Indonesia Representative Office in Medan, who were selected through a purposive sampling method. The findings indicate that Work Culture and Job Quality significantly influence Organizational Commitment, although their effects are relatively weak, which limits their ability to increase commitment. The analysis shows that motivation negatively moderates the relationship between Work Culture and Organizational Commitment, suggesting that motivation reduces the bond between these two elements. Furthermore, motivation appears to have only a small strengthening effect on the relationship between Work Quality and Organizational Commitment. Furthermore, the direct impact of Motivation on Organizational Commitment is also significant, although with a minimal contribution. These results suggest the possibility that other elements beyond the research variables may have a greater influence on employee commitment.
The Influence of Leadership Style and Work Environment on Organizational Climate with Work Ethic as an Intervening Variable at the Belawan Harbormaster and  Main Port Authority Office Ardi Sahat Parasian; 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.v4i1.1797

Abstract

This study aims to analyze the influence of leadership style and work environment on organizational climate, with work ethic as an intervening variable, at the Belawan Harbormaster and Main Port Authority Office. This research is motivated by the important role of leadership style and work environment conditions in shaping employee work ethic and creating a conducive organizational climate in an agency with a strategic function in the field of shipping safety and supervision. The study was conducted at the Belawan Harbormaster and Main Port Authority Office, located on Jalan Deli, Medan Belawan District, Zip Code 20411, starting in June 2025. The study population consisted of 244 employees, and the Slovin formula was used for sampling, resulting in a sample size of 151 respondents. Data collection was conducted through questionnaires, while data analysis employed a PLS-based Structural Equation Modeling (SEM) approach. The results indicate that leadership style and work environment have a positive and significant effect on work ethic and organizational climate. Furthermore, work ethic has been shown to have a positive and significant impact on organizational climate and mediate the relationship between leadership style and work environment. Overall, this study confirms that improving effective leadership styles and a supportive work environment can strengthen employee work ethic and create a better organizational climate.
The Effect of Transformational Leadership and Intrinsic Motivation on Employee Performance with Work Discipline as an Intervening Variable on Employees in the Planning Field, the Field Distribution and Commerce and Management Fields Customers at PT PLN (Persero) UID North Sumatra Arif Fahmi; Husni Muharram Ritonga
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.v4i1.1798

Abstract

This research seeks to explore how transformational leadership and intrinsic motivation impact employee performance, with work discipline serving as a mediating variable, among workers in the Planning, Distribution, and Commerce and Customer Management Divisions at PT PLN (Persero) UID North Sumatra. A quantitative methodology was employed via a survey approach. The entire workforce of 99 employees was included through a saturated sampling strategy. Data was gathered using a questionnaire, and the analysis was carried out using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The findings show that transformational leadership and intrinsic motivation positively and significantly influence both work discipline and employee performance. Additionally, work discipline has a positive and significant impact on employee performance and functions as a mediating factor in the connection between transformational leadership and intrinsic motivation concerning employee performance. These results support the idea that enhancing employee performance can be achieved through the application of transformational leadership and boosting intrinsic motivation, backed by effective work discipline.
The Influence of Financial Literacy and E-Wallet Usage on the Consumptive Behavior and Financial Behavior of Management Students at Pembangunan Panca Budi University Dessy Natalia Sianipar; Noni Ardian; Aulia
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.v4i1.1799

Abstract

This research aims to analyze the influence of financial literacy and e-wallet usage on the consumption behavior and financial behavior of Management students at Panca Budi Development University. The development of digital financial technology encourages the increased use of e-wallets, which has the potential to influence the consumption patterns and financial management of students. This study uses a quantitative approach with a causal associative design. Data were collected thru a Likert scale questionnaire distributed to 71 respondents using a saturated sampling technique. Data analysis was conducted using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with SmartPLS. The research results show that financial literacy has a positive and significant effect on consumptive behavior (t-statistic = 3.208; p= 0.001) and financial behavior (t-statistic 2.680; p = 0.007), while the use of e-wallets also shows a positive effect on consumptive behavior (t-statistic 1.154; p = 0.000) and a significant effect on financial behavior (t-statistic 4.507; p = 0.000). Simultaneously, this model can explain 42.1% of the variance in consumptive behavior and 38.6% of the variance in financial behavior. These test results provide empirical evidence that although digital accessibility facilitates transactions, the depth of financial literacy serves as a crucial regulatory mechanism. The synergy between financial literacy and the use of digital payment technology together becomes a real determinant in converting the use of e-wallets from mere consumption instruments into tools for more rational and measurable financial management in the digital economy era.

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