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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 Influence of Digital-Based Training and Technical Competence on Human Resource Competitiveness Through Technology Readiness at PT PLN (Persero) ULP Dumai City Edy Saputra; 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.v4i1.1812

Abstract

This study aims to explore how digital-based training and technological skills impact human resource competitiveness, with technological readiness as a mediating factor at PT PLN (Persero) ULP Dumai Kota. A quantitative methodology was employed for this study, employing a survey approach. The participant group consisted of 80 workers selected through a saturated sampling method. The data were processed and analyzed using Partial Least Squares (PLS) techniques. The results indicate that digital training and technical skills positively and significantly influence human resource competitiveness. Furthermore, both factors positively and significantly influence technological readiness. However, technological readiness did not significantly impact human resource competitiveness and therefore did not serve as a mediating factor in the relationship between digital training and technical skills on human resource competitiveness. This research is expected to contribute to the advancement of human resource management, particularly in enhancing employee competitiveness by focusing on improving digital training and strengthening technical skills.
Polarization of Increasing Residential Settlements on the Development of MSMEs in Medan Tuntungan District Hardianto; Uswatun Hasanah; Rahmad Sembiring
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.v4i1.1813

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are one of the key pillars supporting regional economic growth while also contributing to the improvement of community living standards. The development of MSMEs is influenced not only by internal business factors but also by population dynamics and the characteristics of residential areas, particularly in urban settings. This study aims to examine how the polarization of increasing residential settlements affects the development of MSMEs in Medan Tuntungan District. The analysis focuses on the relationship between population growth and the number of MSMEs in relation to MSME income, as well as comparing MSME development across areas with different levels of residential density. This research adopts a descriptive quantitative approach and applies multiple linear regression analysis. The data consist of primary data collected through questionnaires and interviews with 100 MSME operators in Medan Tuntungan District, along with secondary data obtained from relevant institutions and various literature sources. The independent variables in this study include population growth and the number of MSMEs, while the dependent variable is MSME income. The results indicate that population growth has a positive and significant effect on MSME income. In addition, the number of MSMEs also shows a positive and significant influence on MSME income. Simultaneously, both independent variables significantly affect MSME income in Medan Tuntungan District. These findings suggest that the expansion of residential settlements can serve as an opportunity for MSME development when supported by appropriate policies and empowerment initiatives.
The Influence of Digital Literacy and Adaptive Leadership Style on Human Resource Performance Through Technology Readiness as for Outsourching Employees of ULP Cibadak West Java Eka Rahma Daniati; 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.v4i1.1814

Abstract

This study aims to examine the influence of Digital Literacy and Adaptive Leadership Style on Human Resource Performance through Technology Readiness among outsourced employees at ULP Cibadak, West Java. A total of 166 employees were selected using purposive sampling. The analysis was conducted using Partial Least Square (PLS) to test validity, reliability, and both direct and indirect effects between variables. The results indicate that Digital Literacy has a positive and significant effect on both Technology Readiness and Human Resource Performance, while Adaptive Leadership Style significantly affects Technology Readiness but not directly Human Resource Performance. Technology Readiness was found to mediate the relationship between Digital Literacy and Adaptive Leadership Style with Human Resource Performance. These findings highlight the importance of enhancing digital literacy and adaptive leadership to support technology readiness and improve HR performance in outsourcing environments.
Handling Slum Areas in Tanjung Tiram and Medang Deras Districts in Batubara Regency Irwansyah Siagian; 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.v4i1.1815

Abstract

The issue of slum housing and slum settlements remains a major challenge in regional development, particularly in coastal areas and regions experiencing relatively high population growth. Batubara Regency, as a coastal area in North Sumatra Province, faces dynamic settlement development that has not been fully balanced by the adequate provision of infrastructure, facilities, and public utilities. This study aims to analyze the existing conditions of slum housing and slum settlements in Tanjung Tiram and Medang Deras Districts, assess the conformity of slum area location designation with the provisions of Article 106 paragraph (3) of Government Regulation Number 14 of 2016 and Article 36 paragraph (7) of the Regulation of the Minister of Public Works and Housing Number 14/PRT/M/2018,  and formulate integrated and sustainable priorities and strategies for slum area management. The research method employed is a qualitative approach, with data collected through document studies, field observations, and interviews with relevant stakeholders. The results indicate that slum areas in Tanjung Tiram and Medang Deras Districts exhibit varying levels of slum severity, ranging from mild to moderate and severe, influenced by limited basic infrastructure, population density, the socio-economic conditions of the community, and weak control over land use. The designation of slum area locations by the local government has normatively complied with prevailing laws and regulations and serves as an important basis for determining appropriate management patterns
The Effect of Competency and Motivation on the Effectiveness of Goods Services Procurement with the Implementation of the Board of Directors Regulation of PT PLN (Persero) Number 0018.P/Dir/2023 as an Intervening Variable for Employees of PT PLN (Persero) UID North Sumatera Eka Wiyono; Kiki Farida Ferine; M. 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.v4i1.1816

Abstract

This study aims to examine how Competence and Motivation influence the Effectiveness of Goods/Services Procurement, with the Implimentation of The Board of Direntors Regulation no. 0018.P/DIR/2023 as an intermediary factor among employees at the UID Office of PT PLN (Persero) North Sumatra. A total of 120 employees were selected through purposive sampling. Data analysis used Partial Least Squares (PLS) to evaluate the validity, reliability, and direct and indirect impacts between variables. The results showed that Competence and Motivation have a positive and significant effect on the Effectiveness of Goods/Services Procurement, both directly and indirectly through Direntors Regulation no. 0018.P/DIR/2023 implementation Direntors Regulation no. 0018.P/DIR/2023 implementation has been confirmed as a mediating factor that improves the relationship between Competence, Motivation, and Procurement Effectiveness. These results highlight the importance of improving competence, motivation, and the use of the E-Procurement system to improve procurement performance at PT PLN (Persero).
The Effect of Competence, Motivation and Rewards on Employee Performance with Work Spirit as an Intervening Variable on Technical Service Employees of PT PLN (Persero) ULP Pangkalan Brandan Endrawan Surbakti; 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.v4i1.1817

Abstract

This study aims to explore the influence of competence, motivation, and rewards on employee performance, with work morale as a mediator among Technical Service Employees at PT PLN (Persero) ULP Pangkalan Brandan. Quantitative methods were used for this study, using a survey approach. A complete population of 52 employees was sampled using a census approach. Data collection involved questionnaires, which were then analyzed using Partial Least Squares (PLS) techniques. The results showed that competence significantly and positively influenced employee performance and work morale. Motivation was not found to significantly influence employee performance or work morale. Rewards had a significant effect on work morale but did not substantially affect employee performance. Furthermore, work morale positively and significantly influences employee performance. Analysis of the indirect effect showed that work morale did not mediate the relationship between competence and motivation related to employee performance, nor did it mediate the effect of rewards on employee performance. This study concluded that employee performance is primarily influenced by competence and work morale, not motivation and rewards.
The Effect of a Risk-Based Audit Approach on Tax Compliance Intention: The Moderating Role of Procedural Justice Johannes Pinta Surbakti; Renny Maisyarah; M. Irsan Nasution
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.v4i1.1818

Abstract

Tax compliance remains a strategic challenge in self-assessment tax systems, particularly among individual taxpayers and micro, small, and medium enterprises (MSMEs), where compliance levels tend to fluctuate. In response to this challenge, the Indonesian tax authority has increasingly adopted a Risk-Based Audit (RBA) approach, which prioritizes audit activities based on taxpayers' risk profiles to improve enforcement efficiency and effectiveness. However, the impact of RBA on taxpayers' compliance intention is not solely determined by enforcement mechanisms, but also by taxpayers' perceptions of procedural justice applied by tax authorities. This study aims to examine the effect of Risk-Based Audit on tax compliance intention and to analyze the moderating role of procedural justice in this relationship. The research employs a quantitative approach using survey data collected from individual taxpayers and MSMEs registered in Medan City. Data were obtained through structured questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS software. The analysis includes evaluation of the measurement model through validity and reliability testing, as well as structural model assessment to test the proposed hypotheses. The findings are expected to demonstrate that Risk-Based Audit has a positive effect on tax compliance intention, and that procedural justice strengthens this relationship. This study contributes theoretically by integrating deterrence theory, procedural justice, and behavioral intention perspectives within a single moderation model in the tax compliance literature. Practically, the results provide policy-relevant insights for tax authorities in designing risk-based audit strategies that are not only effective in enforcement, but also perceived as fair and legitimate, thereby fostering sustainable voluntary tax compliance.
The Effect of Financial System Digitalization on the Accuracy of Financial Statements with Human Resource Competence as a Moderation Variable at Bank Sumut Fricillia Vina Cindy Tioria; Renny Maisyarah; M. Irsan Nasution
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.v4i1.1819

Abstract

This research aims to examine the impact of financial system digitalization on financial statement accuracy, with human resource competence serving as a moderating variable, at Bank Sumut. Utilizing a quantitative approach with a survey method, data was collected through a Likert scale questionnaire from 50 respondents consisting of key personnel in financial management. The analysis was performed using SEM-PLS to evaluate direct and moderating relationships. The results show that digitalization of financial systems significantly affects financial statement accuracy, confirming the positive influence of technology integration on reporting accuracy. However, the competence of human resources did not have a significant direct effect on the accuracy of financial reports. Furthermore, the moderating effect of human resource competence was found to be non-significant in strengthening the relationship between digitalization and financial reporting accuracy. These findings suggest that while digitalization plays a crucial role in improving financial reporting, the competence of human resources, although important, may not be a decisive factor in enhancing the impact of digitalization. This study contributes to understanding the role of technology in enhancing financial transparency and reporting accuracy, with implications for bank management and policymakers in the digital era.
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 Effect of Competence and Compensation on Employee Performance with Job Satisfaction as an Intervening Variable at PLN UP2D Sumut Hasrizal; Elfitra Desi; 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.v4i1.1821

Abstract

The purpose of this study was to assess how competency and compensation influence employee performance, with job satisfaction as a mediating factor at PLN UP2D North Sumatra. A quantitative approach using a survey method was used. The study population consisted of all employees at PLN UP2D North Sumatra, with a sample size of 117 employees selected through a saturated sampling technique. Data were collected through questionnaires and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS software. The results showed that competency and compensation significantly and positively influenced job satisfaction. Furthermore, competency, compensation, and job satisfaction together had a positive and significant influence on employee performance. In addition, job satisfaction was shown to effectively mediate the relationship between competency and compensation related to employee performance. These results highlight that improving employee competency and establishing a fair compensation framework, along with initiatives to improve job satisfaction, can lead to improved employee performance. This study aims to add knowledge in human resource management theory and serve as a resource for PLN leadership in optimizing employee performance.

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