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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 Organizational Climate and Work Environment on Employee Performance with Work Quality as an Intervening Variable at the Belawan Harbormaster and Main Port Authority Office Henry Dunan; 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.v4i1.1822

Abstract

This study aims to analyze the influence of Organizational Climate and Work Environment on Employee Performance, with Work Quality as an intervening variable, at the Harbormaster and Main Port Authority Office in Belawan. The study was conducted in June 2025 for three months. The study location was at the Harbormaster and Main Port Authority Office in Belawan, Jalan Deli Medan, Belawan, Postal Code 20411. The population in this study was 244 employees, and a sample of 151 respondents was determined using the Slovin formula with a 5% margin of error. The sampling technique was proportional to the number of employees in each department. The type of data used was primary data obtained directly from respondents through a questionnaire. The results showed that Organizational Climate and Work Environment had a positive and significant effect on Employee Performance, both directly and indirectly through Work Quality as an intervening variable. Work Quality also had a positive and significant effect on Employee Performance. Thus, it can be concluded that Work Quality plays a mediating role in the relationship between Organizational Climate and Work Environment on Employee Performance. This research implies that improving employee performance can be achieved by strengthening the organizational climate, work environment, and the quality of employee work output.
The Influence of Internal Auditor Competence, Audit Technology Readiness, and Organizational Culture on The Speed of Reporting Audit Findings at PLN Medan Lasson Padang; M. Irsan Nasution`; 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.v4i1.1823

Abstract

This study aims to examine the effects of Internal Auditor Competence, Audit Technology Readiness, and Organizational Culture on the Timeliness of Audit Findings Reporting. The study is grounded in the Resource-Based View (RBV), Institutional Theory, and the COBIT 2019 information technology governance framework to explain the determinants of internal audit process performance. The research was conducted at PT PLN Medan Region. The population of this study consisted of all internal auditors and accounting staff working at PT PLN Medan Region, totaling 50 employees. A census (saturated sampling) technique was applied, whereby all members of the population were included as research respondents. A quantitative research approach was employed using a structured questionnaire. Data quality was assessed through Pearson correlation validity tests and Cronbach's Alpha reliability tests, which indicated that all measurement items were valid and reliable, with Cronbach's Alpha values exceeding 0.60. The data were subsequently analyzed using multiple linear regression, preceded by classical assumption tests, including tests of normality, heteroscedasticity, and multicollinearity. The results of these tests confirmed that the data were normally distributed, free from heteroscedasticity, and exhibited no multicollinearity, indicating that the regression model was appropriate for interpretation. The findings reveal that Internal Auditor Competence and Audit Technology Readiness have a positive and significant effect on the Timeliness of Audit Findings Reporting, whereas Organizational Culture does not have a significant direct effect. Simultaneously, the three independent variables significantly influence the dependent variable, with a coefficient of determination of 63.5%, indicating strong explanatory power of the model. These results highlight that human resource capabilities and audit technology readiness are the primary drivers in accelerating the audit findings reporting cycle, while organizational culture functions as an indirect supporting factor.
Development of Green Areas and Village Parks in The Coastal District of Langkat Hilir Langkat Regency M. Syahputra Batubara; 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.v4i1.1824

Abstract

The development of green areas and village parks in the coastal area of Langkat Hilir, Langkat Regency, plays an important role in improving environmental quality, community welfare, and local economic potential. This study uses a descriptive qualitative approach, with data collected through in-depth interviews, participatory observation, and documentation. Data analysis was conducted using interactive analysis techniques, including data reduction, data presentation, and conclusion drawing. The results show that the existing condition of green open spaces (GOS) and village parks in Langkat Hilir is still limited in terms of both area and supporting facilities. Several constraints were identified, including limited land availability, coastal environmental degradation, limited community participation, minimal development budgets, and a lack of coordination in spatial planning regulations. Effective strategies for developing green areas and village parks include community-based participatory planning, site selection and zoning based on ecological conditions, the use of local plants, integration with tourism potential and local economic activities, sustainable management, and the application of adaptive designs suited to coastal conditions. The implementation of these strategies is expected to improve environmental quality, strengthen social welfare, and encourage the local economy through the use of village parks as spaces for education, recreation, and creative economic activities.
The Influence of Financial Literacy, Gender, and Lifestyle on Employee Debt Management of PT Adelia Sejahtera Nusantara Maininda Prasasti; Noni Ardian; Ramadhan Harahap
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.v4i1.1825

Abstract

The rapid development of financial technology, particularly online lending (peer-to-peer loans), in Indonesia has significantly improved access to credit; however, it has also given rise to poorly managed debt problems. This study aims to analyze the effects of financial literacy, gender, and lifestyle on the debt management of employees at PT Adelia Sejahtera Nusantara, both partially and simultaneously. This research adopts a quantitative approach with an associative research design. The population of this study consists of all 40 employees of PT Adelia Sejahtera Nusantara, using a saturated sampling technique. The data used are primary data collected through a questionnaire employing a 1–5 Likert scale. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 31, preceded by validity tests, reliability tests, and classical assumption tests. The results indicate that:(1) financial literacy has a positive and significant effect on debt management; (2) gender has no significant effect on debt management; (3) lifestyle has a positive and significant effect on debt management; and (4) simultaneously, the three variables have a significant effect on debt management, with an F-value of 784.786 (p < 0.001) and a predictive power of 78.4% (Adjusted R² = 0.784), leaving only 21.6% explained by other factors.
The Effect of Emotional Intelligence and Work Motivation on Employee Performance with Organizational Commitment as an Intervening Variable at the Sub-District Office of East Binjai Maqhfira Pratiwi; Muhammad Isa Indrawan; 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.v4i1.1826

Abstract

This study aimed to examine the effects of emotional intelligence and work motivation on employee performance, with organizational commitment as an intervening variable, at the East Binjai Sub-District Office, Binjai City, North Sumatra, Indonesia. The study employed a quantitative associative research design and involved all 76 employees as respondents using a saturated sampling technique. Data were collected through structured questionnaires and analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with the assistance of SmartPLS version 3.3.3. The measurement model demonstrated adequate validity and reliability, as all indicators met the criteria for convergent and discriminant validity, and the composite reliability values exceeded the recommended threshold of 0.70. The structural model results indicate that emotional intelligence does not have a significant direct effect on employee performance (β = 0.073; t = 0.966; p > 0.05), nor does work motivation show a significant direct influence on performance (β = 0.037; t = 0.960; p > 0.05). However, emotional intelligence has a strong and significant positive effect on organizational commitment (β = 1.033; t = 21.511; p < 0.001), while work motivation does not significantly affect organizational commitment. Furthermore, organizational commitment has a significant positive effect on employee performance (β = 0.891; t = 13.633; p < 0.001). The indirect effect analysis reveals that organizational commitment significantly mediates the relationship between emotional intelligence and employee performance, whereas it does not mediate the relationship between work motivation and performance. These findings suggest that improvements in employee performance are more effectively achieved through strengthening emotional intelligence that fosters organizational commitment rather than relying solely on work motivation.
The Influence of Competence and Work Motivation on Employee Performance with Workload as an Intervening Variable in the Hybrid Work Era at the Secanggang Sub-District Office Muhammad Hirzi; Muhammad Isa Indrawan; 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.v4i1.1827

Abstract

This study aimed to examine the effects of competence and work motivation on employee performance, with workload as an intervening variable, at the Secanggang Sub-District Office, Langkat Regency, North Sumatra, Indonesia. The study employed a quantitative associative design and included all 82 employees as respondents through saturated sampling. Data were collected using structured questionnaires and analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with SmartPLS version 3.3.3. The measurement model demonstrated satisfactory validity and reliability, with all indicators meeting the thresholds for convergent and discriminant validity and Composite Reliability values exceeding 0.70. Structural model evaluation revealed that competence (β = 0.989; t = 168.917; p < 0.001) has a positive and significant effect on employee performance, indicating that higher competence—encompassing knowledge, skills, and work abilities—leads to improved performance. In contrast, work motivation does not have a significant direct effect on performance (β = −0.006; t = 0.326; p > 0.05). Additionally, neither competence nor motivation significantly influence workload, and workload was not found to mediate the relationships between competence or motivation and employee performance. These findings suggest that employee performance improvement occurs primarily through direct effects of competence rather than via workload or motivation. The study highlights that workload is largely determined by external factors such as organizational policies, task allocation, and work system design. Managerial implications indicate that enhancing employee performance in hybrid work environments should prioritize the development of employee competence through training, skill enhancement, and continuous professional capacity building. Overall, this study emphasizes competence as the key determinant of employee performance in the public sector, while work motivation and workload have limited influence.
The Effect of Workload on Employee Loyalty with Job Stress as a Moderating Variable at the Department of Manpower, Cooperatives, and Small and Medium Enterprises of Serdang Bedagai Regency Muhammad Rifandi; Kiki Farida Ferine; 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.v4i1.1828

Abstract

This study aims to analyze the influence of compensation, workload, and work environment on the performance of Non-ASN employees at the Regional Asset Finance Agency of North Sumatra Province both partially and simultaneously. This type of research is quantitative research with a causal associative approach. The research population is all Non-ASN employees at BKAD North Sumatra Province which totals 54 people, and all of them are used as research samples using saturated sampling techniques (census). Data collection techniques were carried out through questionnaires and documentation studies. The data analysis technique used multiple linear regression analysis with the help of SPSS software. The results of the study showed that partially compensation had a positive and significant effect on employee performance with a t-value of 3.944 and a significance of <0.001, workload had no significant effect on employee performance with a t-value of 1.644 and significance of 0.106, and the work environment had a positive and significant effect on employee performance with a t-value of 4.161 and significance <0.001. The work environment is the most dominant variable affecting employee performance with a Beta coefficient of 0.411. Simultaneously, compensation, workload, and work environment had a significant effect on employee performance with an F value of 59.496 and a significance of <0.001. The determination coefficient (R²) of 0.781 showed that 78.1% of the variation in the performance of Non-ASN employees could be explained by three independent variables, while the remaining 21.9% was explained by other variables outside this study.
The Effect of Workload on Employee Loyalty with Job Stress as a Moderating Variable at the Department of Manpower, Cooperatives, and Small and Medium Enterprises of Serdang Bedagai Regency Muhammad Rizky Sembiring; Husni Muharram Ritonga; Elfitra Desy Surya
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.v4i1.1829

Abstract

This study examines the effect of workload on employee loyalty, with job stress as a moderating variable, at the Department of Manpower, Cooperatives, Small and Medium Enterprises of Serdang Bedagai Regency, Indonesia. A quantitative research design was employed using primary data collected from 35 civil servants through structured questionnaires using a Likert scale. Data were analysed using Structural Equation Modeling Partial Least Squares with Smart PLS version 3.0. The measurement model was evaluated through convergent validity, discriminant validity, composite reliability, and Average Variance Extracted, all of which met the recommended threshold values. The structural model demonstrated strong explanatory power, with an R square value of 0.852 for employee loyalty. The findings indicate that workload has a positive and significant effect on employee loyalty. Job stress also shows a significant direct effect on employee loyalty; however, it does not function as a moderating variable in the relationship between workload and employee loyalty. This indicates that job stress neither strengthens nor weakens the effect of workload on loyalty. The study concludes that employee loyalty in public sector institutions is influenced more by structural and normative factors such as job security and organizational commitment rather than psychological conditions alone. Therefore, public organizations are encouraged to implement proportional workload management and comprehensive human resource policies to enhance sustainable employee loyalty.
Optimization of Drainage System on Jalan Sisingamangaraja to Overcome Flooding in Tigalingga Village, Dairi Regency Natanael Bangun; 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.v4i1.1830

Abstract

Tigalingga Village is one of the areas that, geographically, has a relatively low-lying topography with fairly flat terrain, making it prone to waterlogging, especially during the rainy season. High rainfall, combined with an inadequate drainage system, causes routine flooding at several locations, one of which is along Sisingamangaraja Road. Frequent flooding not only disrupts residents’ daily activities but also causes damage to road   infrastructure, hampers transportation, and increases the risk of waterborne diseases. One of the main causes of flooding on Sisingamangaraja Road is the limited capacity of the drainage channels to accommodate heavy rainfall. Many drainage channels are clogged with waste, sedimentation, and other deposits, preventing water from flowing smoothly into rivers or disposal channels. This condition is further exacerbated by the growth of settlements around the road, which increases surface runoff and reduces water infiltration areas. This flooding problem requires structured and sustainable management. One effort that can be undertaken is the construction or improvement of the drainage system along Sisingamangaraja Road by considering flow capacity, channel slope, and the final disposal system. With the development of an effective drainage system, it is expected that waterlogging can be minimized, community mobility will not be disrupted, and the risk of infrastructure damage can be red reduced. In addition, improving drainage quality also plays a role in maintaining environmental quality and public health in Tigalingga Village as a whole. Therefore, the development of the drainage system along Sisingamangaraja Road is not only an infrastructure necessity but also a strategic step in flood risk management and improving the quality of life of the community. This research is important to formulate appropriate technical solutions to address flooding, as well as to serve as a reference for the development of a sustainable drainage system in the village.
The Effect of Work–Life Balance and Work Environment on Employee Performance with Work Motivation as an Intervening Variable at the Department of Agriculture of North Tapanuli Regency Novita Sari Dewi Hutasori; Mesra B; Sri Rahayu; Muhammad 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.v4i1.1831

Abstract

This study aimed to examine the effects of work–life balance and work environment on employee performance, with work motivation as an intervening variable, at the Department of Agriculture of North Tapanuli Regency, North Sumatra, Indonesia. The research employed a quantitative associative design to analyze both direct and indirect relationships among variables. The study population consisted of 244 employees, including civil servants (PNS), government employees with work agreements (PPPK), and non-civil servants. Using the Slovin formula with a 10% error tolerance, a sample of 80 respondents was selected through simple random sampling. Data were collected using structured questionnaires and analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with SmartPLS version 3.3.3. The measurement model demonstrated satisfactory validity and reliability, with all indicators meeting the criteria for convergent and discriminant validity, Average Variance Extracted (AVE) values exceeding 0.50, and Composite Reliability values above 0.70. Structural model evaluation revealed that work–life balance has a strong positive and significant effect on employee performance (β = 0.958; t = 39.057; p < 0.001), indicating that employees who are able to balance work responsibilities and personal life tend to perform better. In contrast, the work environment does not have a significant direct effect on employee performance (β = −0.072; t = 0.639; p > 0.05). Furthermore, both work–life balance (β = 0.163; t = 7.296; p < 0.001) and work environment (β = 0.897; t = 45.113; p < 0.001) have positive and significant effects on work motivation. . However, work motivation does not significantly affect employee performance (β = 0.119; t = 0.946; p > 0.05) and does not mediate the relationship between work–life balance or work environment and employee performance. These findings suggest that employee performance improvement is driven primarily by direct work–life balance policies rather than through motivational mechanisms. Managerial implications highlight the importance of implementing effective work–life balance strategies supported by objective performance management systems in public sector organizations.

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