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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 318 Documents
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The Effect of Organizational Change and the Implementation of Good Corporate Governance on Employee Performance with Creativityas an Intervening Variable in the Field of Planning, Distribution, and Commerce and Customer Management PT PLN (Persero) North Sumatra UID Muhammad Iqbal Fauzi; Sri Rahayu
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.v4i2.1847

Abstract

The purpose of this study is to analyze how organizational change and the implementation of Good Corporate Governance (GCG) affect employee performance, with creativity as an intermediary factor in the aspects of planning, distribution, sales, and customer management at PT PLN (Persero) UID North Sumatra. A quantitative research method was used, with a survey approach. The research sample consisted of 99 employees, selected using a saturated sampling method. Data analysis was conducted using the Partial Least Square (PLS) technique. The results of the study indicate that organizational change and the implementation of Good Corporate Governance have a positive and significant impact on employee performance. In addition, these two factors are also proven to have a positive and significant influence on employee creativity. Creativity positively and significantly affects employee performance and serves as a mediating factor in the relationship between organizational change and the implementation of Good Corporate Governance on employee performance. Consequently, improved employee performance can be achieved by managing organizational change efficiently and implementing Good Corporate Governance, while simultaneously encouraging employee creativity.
The Influence of Training and Education on Human Resource Development with the Support of Facilities and Infrastructure as a Moderating Variable at PT Energi Persada Inti Kontruksi Jakarta Muhammad Irfan Akbar; Sri Rahayu; 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.v4i2.1848

Abstract

Human resource development (HR) is essential to ensure the long-term progress of the organization and maintain competitiveness, especially in the construction sector where continuous upskilling and adaptability are essential. This study seeks to empirically examine how training and education affect human resources, with infrastructure facilities acting as a moderation factor. This study was conducted at PT Energi Persada Inti Kontruksi Jakarta using a quantitative method through a structured survey involving 126 employees. Data were processed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) to evaluate the immediate effects and moderation. The results of the study show that training and education each have a positive and significant influence on human resources. In addition, infrastructure facilities substantially strengthen the effects of training and education on human resource outcomes. These findings emphasize the strategic value of integrating strong training and education initiatives with adequate infrastructure support to improve employee capabilities and overall organizational effectiveness. This study enriches the human resource literature by describing the role of infrastructure moderation in the industrial environment and provides practical insights for managers in improving learning environments and capacity building efforts.
The Influence of Talent Retention and Performance Management on Management Talent with Talent Development as a Moderating Variable in UPT PLN Padangsidimpuan Employees M. Syahputra Siregar; Sri Rahayu; Hernawaty
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.v4i2.1849

Abstract

Talent management is a strategic issue for organizations, especially in the public sector, in maintaining the sustainability and competitiveness of human resources. This study aims to analyze the influence of talent retention and performance management on talent management with talent development as a moderating variable in UPT PLN Padangsidimpuan employees. This study uses a quantitative approach, where all 102 employees of UPT PLN Padangsidimpuan were used as respondents. Data was collected through questionnaires and analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with the help of the SmartPLS 4 application. The results of the study show that talent retention, performance management, and talent development have a positive and significant effect on talent management. Performance management is the most dominant variable influencing talent management. However, talent development is not able to moderate the influence of talent retention and performance management on talent management. The results of this study show that talent development plays a role as an independent variable, not as a moderating variable, in the research model
Analysis of Employee Welfare, Work Environment and Social Support on Employee Performance Through Organizational Commitment inPT PLN (Persero) Regulatory Implementing Unit Distribution (UP2D) North  Sumatera Muhammad Yunan; Erwansyah
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.v4i2.1850

Abstract

  This study aims to investigate the impact of employee well-being, work environment, and social support on employee performance, considering organizational commitment as a mediating variable at PT PLN (Persero) Distribution Regulation Implementation Unit (UP2D) North Sumatra. A quantitative research design was employed, employing survey methodology. Data were collected through questionnaires distributed to 117 employees. Data analysis was conducted using Structural Equation Modeling (SEM) using Partial Least Squares (PLS) techniques. The findings indicate that employee well-being and the work environment significantly and positively influence employee performance. Furthermore, employee well-being and social support contribute positively and significantly to organizational commitment. Organizational commitment itself also positively impacts employee performance. However, social support did not have a significant direct effect on employee performance, and the work environment did not significantly influence organizational commitment. Furthermore, the results of the indirect effect test indicate that employee well-being and social support significantly influence employee performance through organizational commitment. Conversely, the work environment did not significantly influence employee performance through organizational commitment. These results underscore the importance of organizational commitment as a key mediating variable in strategies aimed at improving employee performance, particularly through strengthening employee well-being and social support.
The Effect of SMK3 Implementation and Organizational Culture on Performance with K3L Certification as an Interventional Variable Indistribution Employee at PT PLN (Persero) UID North Sumatera Muhammad Zein Nasution; 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.v4i2.1851

Abstract

This study aims to investigate how the implementation of the Occupational Safety and Health Management System (SMK3) and corporate culture affects employee performance, with K3L Certification as an intermediary factor in the Distribution Division of PT PLN (Persero) UID North Sumatra. A quantitative method was employed, using a questionnaire for data collection. The study sample consisted of 163 employees, selected through a saturated sampling method. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that the implementation of SMK3 and corporate culture has a positive and significant impact on employee performance. Furthermore, both factors were shown to have a positive and significant effect on K3L Certification. Furthermore, K3L Certification significantly influences employee performance and acts as a mediating factor in the relationship between SMK3 implementation, corporate culture, and employee performance. Therefore, improved employee performance can be achieved through the successful implementation of SMK3, strengthening corporate culture, and the ongoing promotion of K3L Certification.
Analysis of Urban Infrastructure Carrying Capacity and User Satisfaction Level at the Medan–Deli Serdang Border Muzakir Riza; Abdiyanto; 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.v4i2.1852

Abstract

The Medan–Deli Serdang border area plays a strategic role as a mobility corridor and a regional movement node that supports social and economic activities. The high intensity of movement and the complexity of activities in this area require adequate infrastructure and accessible public services to meet users’ needs. This study aims to examine the interrelationship between infrastructure capacity, service accessibility, and user satisfaction in the Medan–Deli Serdang border area. A descriptive research approach was employed by collecting primary data through questionnaires, field observations, and documentation, complemented by secondary data from official statistical publications and government reports. Quantitative and qualitative analyses were integrated to provide a comprehensive overview of existing conditions. The results indicate that both infrastructure capacity and service accessibility are generally perceived at a moderate level, while user satisfaction also tends to fall within the same category. A stronger interrelationship is observed between service accessibility and user satisfaction compared to the physical capacity of infrastructure. These findings suggest that ease of access, travel efficiency, and the quality of supporting services play a crucial role in shaping user experiences in border areas. The study is expected to contribute to more responsive planning and management of infrastructure and public services based on users’ perspectives
Analysis of Leadership, Digital Competence, Work Life Balance and Employee Experience on the Performance of Non-ASN Employees of Provincial Regional Financial and Asset Agencies North Sumatra Nabillah; M. Chaerul Rizky; Emi Wakhyuni
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.v4i2.1853

Abstract

This study aims to analyze the influence of leadership, digital competence, work life balance, and employee experience on the performance of non-ASN employees of the Regional Finance and Assets Agency of North Sumatra Province. The type of research used is quantitative research with a causal associative approach. The population in this study is all non-ASN employees of the Regional Finance and Assets Agency of North Sumatra Province totaling 54 people, using saturated sampling techniques so that the entire population is used as a research sample. The data collection technique used a questionnaire with a Likert scale, while the data analysis technique used multiple linear regression analysis with the help of SPSS software which included validity, reliability, classical assumption test, t-test, F test, and determination coefficient. Based on the results of the t-test (partial), it was shown that digital competence had a positive and significant effect on employee performance with a t-value of 4.218 and a significance of 0.001, making it the most dominant variable with a beta coefficient of 0.610. Work-life balance and employee experience also have a positive and significant effect on employee performance. Meanwhile, leadership had no significant effect on employee performance with a t-value of 1.902 and a significance of 0.063. The results of the F test (simultaneous) showed that the F value was calculated at 30.138 > F table 2.57 with a significance of 0.001 < 0.05, which means that leadership, digital competence, work life balance, and employee experience together have a significant effect on employee performance. The determination coefficient value (R²) of 0.711 or 71.1% showed that the variables of leadership, digital competence, work life balance, and employee experience were able to explain the variation in employee performance by 71.1%, while the remaining 28.9% were influenced by other variables that were not studied in this study.
The Influence of Leadership Style, Employee Competence and Career Development on Employee Performance with OrganizationalCommitment as Intervening at PT Pelindo Multi Terminal Nofrizal; M. Chaerul Rizky; M. Toyib Daulay
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.v4i2.1854

Abstract

This study aims to analyze the influence of leadership style, employee competence, and career development on employee performance with organizational commitment as an intervening variable in PT Pelindo Multi Terminal. This study uses a quantitative approach with causal associative research. The research population is all employees of PT Pelindo Multi Terminal totaling 40 people, with sampling techniques using saturated samples so that the entire population is used as respondents. Data was collected through a questionnaire using the Likert scale and analyzed using the Structural Equation Modeling method based on Partial Least Squares (SEM-PLS) with the help of SmartPLS software. The results showed that leadership style, employee competence, and career development had a positive and significant effect on organizational commitment with path coefficient values of 0.418 (p = 0.000), 0.491 (p = 0.000), and 0.268 (p = 0.023), respectively. Employee competencies have the strongest influence on organizational commitment. However, this study found that the three independent variables did not have a significant effect directly on employee performance, with p-values of 0.614, 0.309, and 0.240, respectively for leadership style, employee competence, and career development. Another important finding was that organizational commitment had no significant effect on employee performance (β = 0.302; p = 0.238). Indirect influence analysis shows that organizational commitment does not successfully mediate the relationship between leadership style, employee competence, and career development to employee performance. All mediation pathways showed insignificant results with p-values ranging from 0.262 to 0.293.
The Effect of Workload and Role Conflict on Employee Performance with Work Stress as a VariableModerate in Bank Representative OfficeIndonesia Pematangsiantar Nurmaya Hutasoit; Elfitra Desi; 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.v4i2.1855

Abstract

This study focuses on assessing how Workload and Role Conflict affect Employee Performance, with Job Stress acting as a moderating factor at the Bank Indonesia Representative Office in Pematangsiantar. Quantitative methods were applied, using Structural Equation Modeling (SEM) analysis using SmartPLS 3.0. The sample consisted of employees from the office selected through purposive sampling. The results indicate that Workload and Role Conflict have a significant negative influence on Employee Performance, and Job Stress also negatively impacts performance. However, Job Stress does not act as a moderator between Workload, Role Conflict, and Employee Performance. These results highlight the need for management at the Bank Indonesia Representative Office in Pematangsiantar to effectively manage workload, role conflict, and employee stress levels to improve employee performance, productivity, and overall well-being.
The Influence of Transformational Leadership, Human Relations and Work Ethic on Employee Performance through ASN Job Satisfaction of theMedan Class I Railway Engineering Center Putra Ramadhan; M. Chaerul Rizky; Sri Rahayu
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.v4i2.1856

Abstract

This study aims to analyze the influence of Transformational Leadership, Human Relation, and Work Ethic on Employee Performance through Job Satisfaction in ASN of the Medan Class I Railway Engineering Center. The background of this research is based on the importance of improving the performance of ASN which is influenced by internal organizational factors, such as leadership style, work relationships, quality of work ethic, and employee satisfaction with their work environment. This study uses a quantitative approach with the Partial Least Square-Structural Equation Modeling (PLS-SEM) method. The research population was 141 ASN, and a sample of 58 respondents was determined through the Slovin formula. Data was obtained through a questionnaire and analyzed using SmartPLS. The results of the study show that Work Ethic has a positive and significant effect on Job Performance and Satisfaction. Human Relations also has a positive and significant effect on Performance and Job Satisfaction, while Job Satisfaction has been proven to have a positive and significant effect on Employee Performance. On the other hand, Transformational Leadership has a positive but insignificant influence on Performance and Job Satisfaction. Other findings suggest that Job Satisfaction only significantly mediates the relationship between Human Relations and Employee Performance, while the relationship between Work Ethic and Transformational Leadership to Performance is not significantly mediated by Job Satisfaction. Overall, this study emphasizes that improving work relationships and strengthening work ethic are the main factors in improving the performance of ASN of the Medan Class I Railway Engineering Center.

Page 29 of 32 | Total Record : 318

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