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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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Improving the Quality of Uninhabitable Houses in Kwala Gebang Village, Langkat Regency Nugroho Dedi Permadi; 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.v4i1.1832

Abstract

This study aims to analyze the physical conditions of uninhabitable houses, identify the factors that constrain communities from improving housing quality, and formulate effective and sustainable strategies for housing improvement in Kwala Gebang Village, Langkat Regency. this research employs a descriptive qualitative approach, with data collected through in-depth interviews, participatory observation, and documentation. data analysis was carried out through the stages of data reduction, data presentation, and conclusion drawing. the results show that most houses in Kwala Gebang Village are in poor physical condition, with inadequate ventilation and lighting, as well as insufficient sanitation. the main factors constraining the community in improving housing quality include economic limitations, lack of understanding of habitable housing standards, technical building constraints, and the limited effectiveness of government programs. the impacts of uninhabitable housing are evident in community health, safety, and well-being, including increased risks of disease, accidents, and psychological stress. applicable strategies include improving the targeting of government programs, encouraging active community participation, implementing technical housing improvements, providing community education and empowerment, and conducting continuous monitoring and evaluation. this study is expected to serve as a reference for planning effective, efficient, and sustainable housing improvement programs.
Analysis Of Asn Core Value (BerAKHLAK) And Intrinsic Motivation On Asn Performance Through Organizational Commitment As An Intervening Variable At The Bkpsdm Of Langsa City Putra Anshari; Kiki Farida Ferine
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 2 (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.v4i2.1834

Abstract

This study aims to analyze the influence of the ASN Core Values BerAKHLAK and Intrinsic Motivation on ASN Performance, with Organizational Commitment as a mediating variable at BKPSDM of Langsa City. This research employs a quantitative approach using the Partial Least Squares (PLS) method. The research sample consisted of 65 respondents who are State Civil Apparatus (ASN) working at the BKPSDM of Langsa City. The results show that the ASN Core Values BerAKHLAK have a positive and significant effect on ASN Performance (β = 0.694; p = 0.000) and on Organizational Commitment (β = 0.558; p = 0.001). Organizational Commitment also has a positive and significant effect on ASN Performance (β = 0.158; p = 0.034). Meanwhile, Intrinsic Motivation significantly affects Organizational Commitment (β = 0.321; p = 0.046) but does not have a significant effect on ASN Performance (β = 0.108; p = 0.228). The indirect effects through Organizational Commitment, both in the paths ASN Core Values → Organizational Commitment → ASN Performance (p = 0.074) and Intrinsic Motivation → Organizational Commitment → ASN Performance (p = 0.121), were found to be insignificant. The R-Square values indicate that ASN Performance is explained by the research variables by 87.0%, while Organizational Commitment is explained by 74.1%, demonstrating strong predictive power. This study emphasizes that implementing BerAKHLAK values and strengthening Organizational Commitment play vital roles in enhancing ASN Performance, whereas Intrinsic Motivation requires further reinforcement through effective managerial strategies.
The Role of Public Green Open Space in Supporting Urban Sustainability: a Case Study of Ahmad Yani Park, Gajahmada Park, and Usu Urban Forest in Medan City Ramayani. M; Ruri Prihatini Lubis; Ruth Riah Ate Tarigan
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 2 (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.v4i2.1835

Abstract

This study discusses the sustainability performance of public green open space (RTH) in Medan City through an integrated approach that includes environmental quality, social quality, and accessibility. The methods used include regression analysis, correlation, and ANOVA to test the influence of each variable on urban sustainability. The results showed that these three variables had a significant effect, with the regression model able to explain 68.4% of the sustainability variance. Social quality was the most dominant factor (β = 0.412; r = 0.74), followed by environmental quality (r = 0.68) and accessibility (r = 0.61). Spatially, USU Urban Forest shows the highest ecological performance with a canopy cover of 78%, an NDVI value of 0.72, and a lower average microclimate temperature (27.1°C) compared to Ahmad Yani Park (29.3°C) and Gajah Mada Park (30.1°C). However, Taman Ahmad Yani obtained the highest overall sustainability score (85/100) because it was supported by superior social perception (4.35) and accessibility (4.60). Meanwhile, Taman Gajah Mada showed moderate performance (75.3/100), and USU Urban Forest received a lower score (70/100) due to limited facilities and access range. The results of the ANOVA test showed a significant difference between locations (Sig = 0.000), which indicates that the Green Open Space typology affects sustainability. Ahmad Yani Park tends to excel in social and accessibility aspects, while USU's urban forests play a greater role in ecological stability. This study confirms that the sustainability of urban RTH will be optimal if ecological, social, and accessibility functions are developed synergistically and not partially.
Development of Community-Based Drinking Water Infrastructure in Langkat Regency Refianda Nasution; Abdi Sugiarto; Cut Nuraini
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 2 (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.v4i2.1836

Abstract

This study aims to analyze the condition of access to drinking water and the implementation of community-based drinking water infrastructure development programs in langkat regency, as well as to identify factors influencing their success and failure. the research employs a descriptive qualitative method, with data collection techniques including field observations, interviews with kpspams managers and village government officials, and documentation studies of data from bps, pamsimas, and the ministry of public works and housing (pupr). the results show that the level of access to safe drinking water in langkat regency remains at 78.5%, which is lower than the provincial average (82.1%) and the national average (90.7%). the pamsimas program has contributed to expanding water services; however, approximately 25–30% of the facilities have experienced functional decline or are no longer operational. the main factors influencing the operational success of the facilities include community participation, management institutions, village government support, and the sustainability of raw water sources. this study recommends a collaborative–participatory community-based drinking water management model, incorporating a mixed financing scheme, institutional legality based on village regulations, and transparent supervision. this model is considered the most relevant approach for creating equitable, independent, and sustainable drinking water services in langkat regency.  
The Effect of Liquidity Risk, Credit Risk, Operational Risk, Market Risk and Good Corporate Governance on Financial Performance in Conventional Commercial Banks Listed on The Indonesia Stock Exchange Reydeska Natalia A A Gulo; Noni Ardian; Ramadhan Harahap
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 2 (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.v4i2.1837

Abstract

This study aims to analyze the influence of liquidity risk, credit risk, operational risk, market risk, and Good Corporate Governance on the financial performance of conventional commercial banks listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This study uses a quantitative method with a panel data regression approach. The research population is all conventional commercial banks listed on the Indonesia Stock Exchange, with a sample of 41 banks that meet the purposive sampling criteria for the 2022-2024 period, resulting in 123 observations. Data analysis was carried out using EViews 12 software. The results of the study show that simultaneously liquidity risk, credit risk, operational risk, market risk, and Good Corporate Governance have a significant effect on the financial performance of conventional commercial banks. Partially, credit risk and operational risk have a negative and significant effect on financial performance, while market risk and Good Corporate Governance have a positive and significant effect on financial performance. Meanwhile, liquidity risk does not have a significant effect on financial performance. The Adjusted R-squared value of 0.607560 indicates that 60.76% of the variation in financial performance (ROA) can be explained by liquidity risk variables, credit risk, operational risk, market risk, and Good Corporate Governance, while the remaining 39.24% is influenced by other variables outside the research model.  
The Influence of Organizational Culture and Teamwork on Employee Performance with Organizational Commitment as a Indicator Intervening Variables at Representative Offices Bank Indonesia Riau Islands Province Kamaruzaman; Mesra B; Kiki Farida Ferine
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 2 (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.v4i2.1839

Abstract

This study focuses on assessing how Organizational Culture and Teamwork influence Employee Performance, with Organizational Commitment as a mediating variable at a Bank Indonesia Representative Office located in the Riau Islands Province. A quantitative methodology was employed, and data analysis was conducted using Structural Equation Modeling (SEM) using SmartPLS 3.0. The study sample consisted of all personnel at the office, selected through a census method. The results indicate that Organizational Culture and Teamwork have a significant positive impact on Employee Performance and Organizational Commitment. Furthermore, Organizational Commitment also exhibits a significant positive effect on Employee Performance. Analysis of the indirect effect indicates that Organizational Commitment significantly mediates the effect of Organizational Culture on Employee Performance, but does not mediate the effect of Teamwork on Employee Performance. These results highlight that improving organizational culture and promoting effective teamwork are important factors for enhancing employee commitment and performance in the banking sector.
Analysis of the Impact of National Strategic Infrastructure Development (Trans-Sumatra Toll Road) on Changes in Spatial Patterns and Accessibility in North Labuhanbatu Regency Robin Panjaitan; Cut Nuraini; Abdi Sugiarto
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 2 (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.v4i2.1840

Abstract

The development of the trans-sumatra toll road, particularly the rantau prapat–kisaran section, has had a significant impact on changes in spatial patterns, accessibility, and local economic potential in north labuhanbatu regency. this study employs a descriptive qualitative approach, with data collection techniques including in-depth interviews, participatory observation, and documentation. research informants consist of affected communities, policymakers, and local business actors. the results indicate that toll road development has led to land-use conversion from agriculture to residential, industrial, and commercial uses, as well as changes in settlement patterns and the distribution of economic activities. improved accessibility generated by the toll road and supporting facilities, such as aek kanopan terminal, has accelerated population mobility and goods distribution, reduced logistics costs, and expanded market reach. moreover, this infrastructure development has stimulated local economic growth by increasing agricultural sector income and creating new trade opportunities. overall, the development of the toll road and its supporting infrastructure is generally aligned with the spatial plan (rtrw) of north labuhanbatu regency, although continuous monitoring is required to maintain spatial balance and prevent land-use conflicts. this study provides important insights for sustainable infrastructure development planning in north sumatra.
The Effect Of Competence And Work Environment On Performance Employees With The Implementation Of Corruption-Free Areas As An Intervening Variable At  The Class Ii Immigration Office Tpi Pematang Siantar Sofyan Ansori Tondang; Kiki Farida Ferine; Darmilisani
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 2 (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.v4i2.1841

Abstract

This study aims to analyze the influence of competence and work environment on employee performance with the implementation of Corruption-Free Areas (WBK) as an intervening variable at the Class II Immigration Office of TPI Pematangsiantar. This study uses a quantitative approach with the Partial Least Square (PLS) method to test the relationship between latent variables. Data was obtained through the distribution of questionnaires to employees who were respondents in this study. The results of the study show that competence has a positive and significant effect on employee performance and on the implementation of Corruption-Free Areas. The work environment does not have a direct effect on employee performance, but it has a significant effect on the Corruption-Free Area. Furthermore, the Corruption-Free Zone has been proven to have a positive and significant effect on employee performance. The results of the indirect influence test showed that competence and work environment had an effect on performance through the Corruption-Free Zone as a mediation variable. Theoretically, this research strengthens the concept that improving competencies and establishing a conducive work environment can encourage the implementation of clean and corruption-free organizational governance, which ultimately has a positive impact on employee performance. Practically, the results of this research are expected to be a reference for government agencies in improving the quality of human resources and strengthening a work culture with integrity in order to realize a professional and accountable bureaucracy
Management of The Wampu River in Reducing Flood Risk in Tanjung Pura District, Langkat Regency Supardi Sitepu; Abdi Sugiarto; Cut Nuraini
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 2 (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.v4i2.1843

Abstract

Recurrent flooding in Tanjung Pura District, Langkat Regency, has had a significant impact on the community and infrastructure. This study aims to analyze the physical condition of the Wampu River, the factors causing the flooding, its impact on the community and infrastructure, and sustainable river management strategies. This study used a descriptive qualitative approach with data collection techniques through in-depth interviews, participatory observation, and documentation. Data analysis was conducted using the interactive model of Miles, Huberman, and Saldana (2014). The Results indicate that river channel siltation, land use changes, high rainfall, and infrastructure damage are the main causes of flooding. These recurring floods impact homes, agricultural land, public facilities, and public health and well-being. Effective river management strategies include watershed rehabilitation, flood control infrastructure improvements, sedimentation control, increased community participation, and inter-agency coordination. This study provides recommendations for policymakers and the community to implement sustainable river management in flood risk mitigation efforts.

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