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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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Analysis of Leadership, Training, Competencies and Organizational Citizenship Behavior on Employee Performance at PT Kalfaz Sadhara Dhini Anggraini; M. Chaerul Rizky; Emi Wakhyuni
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.v4i1.1800

Abstract

Optimal employee performance is not formed automatically, but is influenced by various factors that need to be identified and developed systematically. This study aims to analyze the influence of leadership, training, competence, and organizational citizenship behavior on employee performance at PT Kalfaz Sadhara. This study uses a type of quantitative research with a causal associative approach. The research population is all permanent employees of PT Kalfaz Sadhara totaling 65 people using saturated sampling techniques (census) so that the entire population is used as a research sample. Data collection was carried out through questionnaires with a Likert scale of 1-5, documentation studies, and literature studies. The data analysis technique used is multiple linear regression analysis, where all data processing uses IBM SPSS software. The results of the study show that leadership has a positive and significant effect on employee performance. Training has a positive and significant effect on employee performance. Competence has a positive and significant effect on employee performance. Organizational citizenship behavior has a positive and significant effect on employee performance. Simultaneously, the four independent variables had a significant effect on employee performance and were able to explain the variation in employee performance by 38.7%, while the remaining 61.3% were influenced by other variables outside the research model such as motivation, compensation, work environment, and organizational culture.
Study of the Need for Public Facilities on Soekarno-Hatta Road, West Nias Regency Arwadi Asmar Jaya Gulo; Abdiyanto; Ruri Prihatini Lubis
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.v4i1.1801

Abstract

This study aims to conduct a study related to the need for public facilities on Jalan Soekarno-Hatta, West Nias Regency, which is one of the main routes connecting tourist areas and economic centers in the area. This road has a strategic role in supporting community mobility and is the main access for tourists. However, based on public observations and perceptions, public facilities along the road are still inadequate, which has an impact on the comfort and safety of road users. This study uses survey and interview methods to explore public opinions regarding the condition of existing facilities, such as roads, sidewalks, street lighting, rest places, and other public facilities. The results of the study show that the community expects improvements in road quality, the addition of safe sidewalks, better street lighting, and other supporting facilities such as public toilets and rest areas, supporting technology. This increase in public facilities is not only expected by local residents, but also by tourists who cross the route. The study also highlights the importance of cooperation between local governments and the private sector to overcome budget constraints and create better facilities. It is hoped that the improvement of public facilities on Jalan Soekarno-Hatta will improve the quality of life of the community, support the local economy, and strengthen the tourist attraction of West Nias Regency.
The Effect of Pressure, Opportunity, Rationalization, Competence, and Arrogance on the Potential for Fraudulent Financial Reporting at PT Pegadaian, Medan Awalina Febriani Lubis; 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.v4i1.1802

Abstract

Fraudulent financial reporting remains a critical issue in the financial services sector, including state-owned enterprises, as it may undermine public trust and corporate governance quality. This study examines the effects of the Fraud Pentagon dimensions—pressure, opportunity, rationalization, competence, and arrogance—on the potential for fraudulent financial reporting at PT Pegadaian (Persero), Medan Branch. Primary data were collected using a Likert-scale questionnaire distributed to 65 finance and accounting employees using a census sampling technique. Data were analyzed using PLS-SEM (SmartPLS) by assessing the measurement model (validity and reliability) and the structural model (path significance) through bootstrapping. The results indicate that arrogance, competence, and opportunity have positive and significant effects on the potential for fraudulent financial reporting, while pressure and rationalization show positive but insignificant effects. The R² value of 0.284 suggests that the model explains 28.4% of the variance in fraudulent financial reporting potential. These findings imply that fraud prevention should prioritize strengthening internal controls to reduce opportunities, managing authorization/access related to perpetrators’ capabilities, and reinforcing ethical leadership and oversight to mitigate override tendencies associated with arrogance
The Influence of the Implementation of Information Technology and Organizational Culture on Employee Work Motivation Through Leadership Style at PT PLN (Persero) North Sumatra UID Boy Rocky S; 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.v4i1.1803

Abstract

This study focuses on examining how information technology implementation and organizational culture affect employee work motivation, with an emphasis on leadership style at PT PLN (Persero) UID North Sumatra. A quantitative approach was adopted for this study, where data were collected through questionnaires. This study involved a sample of 100 employees, selected through a census method. Data analysis used Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results showed that information technology implementation and organizational culture had a positive and significant effect on leadership style. Furthermore, organizational culture and leadership style also had a positive and significant effect on employee work motivation. On the other hand, information technology implementation did not have a direct effect on work motivation. However, leadership style was found to act as a mediator between the impact of information technology implementation and organizational culture on employee work motivation. Therefore, it can be concluded that leadership style is very important in improving employee work motivation by utilizing information technology and cultivating a positive organizational culture.
Planning For Housing Development and Coastal Settlements Based on Environmental Carrying Capacity in Teluk Haru, Langkat Regency Donni Febriansyah Saragih; 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.v4i1.1804

Abstract

This study aims to analyze the existing conditions, constraints, and strategies for developing safe, comfortable, and sustainable housing in the coastal area of ​​Teluk Haru, Langkat Regency. The study used a descriptive qualitative approach, with data collection through participatory observation, in-depth interviews, and documentation. The results show that settlements in Teluk Haru still face significant challenges, including limited land, flood and abrasion risks, mangrove damage, community economic constraints, and suboptimal development coordination. Recommended development strategies include adaptive housing development, mangrove conservation, community empowerment, and integration of planning with spatial planning and public infrastructure policies. The role of the government and other stakeholders is crucial in realizing integrated and sustainable housing development. This research is expected to serve as a reference in formulating housing development policies in coastal areas that consider social, economic, and environmental balance.
Analysis of Residents' Participation in The Maintenance Of Public Facilities and Utilities in The Wiranda Asri Residential Area, Stabat District Doyandri Hasibuan; 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.v4i1.1805

Abstract

This study aims to analyze the level of citizen participation in the maintenance of public facilities and utilities in the Wiranda Asri Housing Complex, Stabat District. The research method used is  descriptive qualitative with data collection techniques through observation, interviews, and documentation. The results show that citizen participation is present in various forms, namely labor participation (mutual cooperation), financial (contributions), ideas (deliberations), and socio-security (night watch). However, the intensity of participation among residents is uneven. Facilities such as neighborhood roads and prayer rooms are well maintained due to regular financial and labor support, while drainage and green open spaces are less supervised. Factors driving participation include awareness of direct benefits, a sense of ownership, and a culture of mutual cooperation. Inhibiting factors include limited time, lack of transparency of funds, minimal communication, and differences in social status and home ownership. This study recommends strategies to increase participation through strengthening communication systems, transparency of fund management, alternative participation schemes, and the formation of environmental management teams. With a more structured approach, citizen participation can become the foundation for sustainable management of public facilities in the housing complex.
The Influence of Participatory Leadership, Work Motivation, and Organizational Communication on Employee Performance PERUMDA Tirtanadi Berastagi Branch Eka Novika Br Bukit; M. Chaerul Rizky; Darmilisani
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.v4i1.1806

Abstract

This study aims to determine the influence of participatory leadership, work motivation, and organizational communication on the performance of employees of PERUMDA Tirtanadi Berastagi Branch both partially and simultaneously. The type of research used is quantitative research with an associative approach. The population in this study is all employees of PERUMDA Tirtanadi Berastagi Branch with a sample of 38 respondents determined using saturated sampling techniques. The data collection technique used a questionnaire with the Likert scale, while the data analysis technique used multiple linear regression analysis with the help of SPSS software. The results of the study show that partially participatory leadership and work motivation have a positive but insignificant effect on employee performance, while organizational communication has a positive and significant effect on employee performance. Simultaneously, participatory leadership, work motivation, and organizational communication have a significant effect on employee performance. The value of the determination coefficient (R²) of 0.356 indicates that 35.6% of the variation in employee performance can be explained by all three independent variables, while the rest is influenced by other factors outside the research model. This study concludes that organizational communication is the dominant factor in improving the performance of employees of PERUMDA Tirtanadi Berastagi Branch
The Effect of Digital Leadership Style on Employee Performance with Organizational Commitment as an Intervening Variable at the Regional Financial and Revenue Management Agency of Binjai City Fitri Ulyani Nasution; Abdi Sugiarto; 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.v4i1.1809

Abstract

This study examines the effect of digital leadership style on employee performance with organizational commitment as an intervening variable at the Regional Financial and Revenue Management Agency of Binjai City. A quantitative research design was employed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0. Data were collected through structured questionnaires and analyzed by evaluating both the measurement and structural models. The measurement model results indicate that all indicators meet the criteria for convergent validity, with outer loading values exceeding 0.70, while discriminant validity is confirmed through cross-loading analysis. Reliability testing demonstrates strong internal consistency, as Cronbach’s Alpha values range from 0.790 to 0.915, composite reliability values exceed 0.876, and Average Variance Extracted (AVE) values are above 0.50 for all constructs. The structural model shows high explanatory power, with adjusted R² values of 0.938 for employee performance and 0.738 for organizational commitment. Hypothesis testing reveals that digital leadership style has a positive and significant effect on employee performance (β = 0.594, t = 8.077, p < 0.001) and organizational commitment (β = 0.861, t = 31.039, p < 0.001), while organizational commitment also significantly influences employee performance (β = 0.410, t = 5.908, p < 0.001). Furthermore, organizational commitment is found to significantly mediate the relationship between digital leadership style and employee performance (β = 0.353, t = 5.450, p < 0.001), highlighting the critical role of digital leadership and organizational commitment in enhancing employee performance within public sector institutions.
Analysis of Leadership Style and Organizational Culture on the Performance of Employees of the Directorate of Commercial Order of the Ministry of Trade with Organizational Commitment as a Mediation Variable Geiger Fransisco Nainggolan; M. Chaerul Rizky; 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.v4i1.1810

Abstract

This study aims to analyze the influence of leadership style and organizational culture on employee performance with organizational commitment as a mediating variable at the Directorate of Commercial Order of the Ministry of Trade. This study uses a quantitative method with a causal associative approach. The research population was all employees of the Directorate of Trade Order of the Ministry of Trade totaling 141 people, with a sample of 59 respondents determined using the Slovin formula and simple random sampling techniques. Data was collected through a structured questionnaire distributed through Google Form and analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS) with SmartPLS software. The results of the study show that: (1) Organizational Culture has a positive and significant effect on Organizational Commitment; (2) Organizational Culture does not have a significant effect on Employee Performance; (3) Leadership Style does not have a significant effect on Organizational Commitment; (4) Leadership Style has a positive and significant effect on Employee Performance; (5) Organizational Commitment has a positive and significant effect on Employee Performance; (6) Organizational Commitment is able to mediate the influence of Organizational Culture on Employee Performance; and (7) Organizational Commitment is not able to mediate the influence of Leadership Style on Employee Performance. This study concludes that organizational commitment is a dominant factor that affects employee performance and plays a mediator in the relationship between organizational culture and employee performance.   
The Effect of Workforce Formation and Skills on Employee Performance Through Motivation as an Intervening Variable at PT PLN (Persero) UP2D North Sumatera Doli Panca Setiawan; Husni Muharram Ritonga; 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.v4i1.1811

Abstract

The purpose of this research is to analyze how the creation of the workforce and their competencies impact the effectiveness of employees, considering motivation as an intermediary element within PT PLN (Persero) UP2D North Sumatra. Employing a quantitative research design, information was gathered through surveys distributed among 117 staff members. The method used to analyze the information was Partial Least Squares-Structural Equation Modeling (PLS-SEM). The discovery reveals that the development of the workforce and the skills possessed have a favorable and notable influence on how employees perform. Additionally, the study demonstrated that both factors also exert a favorable and substantial influence on workplace motivation. Workplace motivation independently demonstrates a favorable and considerable effect on employee effectiveness. Nonetheless, the examination of the secondary influence suggests that motivation does not act as a mediator in the connection between the creation of the workforce and competencies alongside employee performance. In conclusion, enhancements in employee performance are more immediately impacted by the composition of the workforce and the skills they bring. The results of this investigation are anticipated to supply administration with factors to consider when attempting to increase employee effectiveness by managing the formation of the workforce and advancing skill sets.

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