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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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Analysis of School Principal Leadership and Teacher Competence on Teacher Performance with Work Motivation as a Mediating Variable at SMP Negeri 1 Bandar, Bener Meriah Regency Putri Arisa; Muhammad Toyib Daulay; 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.v4i2.1857

Abstract

This study aims to analyze the influence of principal leadership and teacher competence on teacher performance with work motivation as a mediating variable at SMP Negeri 1 Bandar, Bener Meriah Regency. This study uses a quantitative approach with a survey method. The study population consisted of all 74 teachers at SMP Negeri 1 Bandar, Bener Meriah Regency, all of whom were included in the study sample. Data were collected through questionnaires and analyzed using Partial Least Square (PLS) with the help of the SmartPLS application. The results showed that principal leadership and teacher competence had a positive and significant effect on teacher performance. In addition, principal leadership and teacher competence also had a positive and significant effect on work motivation. Work motivation was found to have a positive and significant effect on teacher performance. The results of the indirect effect test showed that work motivation was able to mediate the effect of principal leadership and teacher competence on teacher performance. These findings indicate that good leadership and competence will be more effective in improving teacher performance when accompanied by high work motivation. Based on the research results, it is recommended that schools improve the effectiveness of principal leadership through clearer communication of the school's vision and goals, strengthen teacher competence through continuous professional development, and increase teacher work motivation so that teacher performance can be optimally and sustainably improved.
The Effect of Career Development and Work-Life Balance Programs on Employee Retention with Motivation as an Intervening Variable at PT PLN (Persero) ULP Kotanopan Rahmat Akbar Siregar; Mesra B
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.v4i2.1858

Abstract

This study aims to assess how career development initiatives and work-life balance impact employee retention, with motivation as an intermediary variable at PT PLN (Persero) ULP Kotanopan. Quantitative methods were used through a survey, with a sample of 54 employees. The analysis used Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results show that motivation significantly and positively influences employee retention. Furthermore, career development initiatives and work-life balance were shown to significantly increase employee motivation. Although career development initiatives did not have a significant direct effect on retention, they did influence it indirectly through motivation. Conversely, work-life balance directly and positively influences employee retention, as well as through motivation. Thus, motivation is an important intermediary factor in increasing employee retention. These results are expected to guide management in developing HR policies to improve employee retention.
Analyzing Transformational Leadership Style and Work Motivation Towards Organizational Commitment with Job Satisfaction as an Intervening Variable at the Representatif Office of Bank Indonesia North Sumatra Qori Aulia Harahap; Elfitra Desi
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.v4i2.1859

Abstract

This study aims to examine the effect of Transformational Leadership Style and Work Motivation on Organizational Commitment, with Job Satisfaction serving as an intervening variable at the Representative Office of Bank Indonesia Medan, North Sumatra. The research employs a quantitative approach using Structural Equation Modeling (SEM) through SmartPLS 3.0 software. The population consists of all employees at the office, and the sample was selected using a saturated sampling technique. Data were collected via questionnaires and analyzed using SmartPLS. The results reveal that Transformational Leadership Style significantly affects Job Satisfaction, but does not have a direct significant impact on Organizational Commitment. Work Motivation shows a significant influence on both Job Satisfaction and Organizational Commitment. In addition, Job Satisfaction significantly affects Organizational Commitment. The indirect effect analysis indicates that Job Satisfaction does not mediate the relationship between Transformational Leadership Style and Organizational Commitment, but it successfully mediates the effect of Work Motivation on Organizational Commitment. These findings highlight that improving employee motivation and job satisfaction is crucial for strengthening organizational commitment.
The Effect of Good Corporate Governance Implementation and Safety Culture on Employee Performance with Job Satisfaction as an Intervening Variable at PT PLN UP3 Lubuk Pakam Razali Sahlan; Kiki Farida Ferine; Elfitra Desi; Isa Indrawan
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.v4i2.1860

Abstract

This study was designed to investigate how the implementation of Good Corporate Governance (GCG) and a safety culture impacts employee performance, with job satisfaction as an intermediary factor, at PT PLN UP3 Lubuk Pakam. A quantitative survey methodology was employed, involving a total of 101 employees, with census sampling. The data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The results indicate that both the implementation of Good Corporate Governance (GCG) and a safety culture positively and significantly influence employee job satisfaction. Furthermore, both elements also have a positive and significant influence on employee performance. Job satisfaction significantly improves performance and serves as an effective mediator between Good Corporate Governance (GCG), safety culture, and employee performance. Thus, job satisfaction is crucial as an intermediary factor in improving employee performance. These results are expected to provide valuable advice to management in improving employee performance by strengthening corporate governance and promoting a safety culture.
The Effect of Organizational Citizenship Behavior and Burnout on Organizational Variable in Bank Indonesia Representatif Office Pematangsiantar Sabaruddin Dermawan; 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.v4i2.1861

Abstract

This study aims to explore how Organizational Citizenship Behavior and burnout influence work quality, with organizational commitment as an intermediary variable at the Bank Indonesia Representative Office in Pematangsiantar . Quantitative methods were used in this study, employing survey techniques. Information was collected using questionnaires distributed to staff at the Bank Indonesia Representative Office in Pematangsiantar and analyzed using Partial Least Squares ( SmartPLS )-based Structural Equation Modeling (SEM). The results indicate that Organizational Citizenship Behavior positively and significantly influences organizational commitment and work quality. Conversely, burnout negatively and significantly influences organizational commitment but does not show a significant direct effect on work quality. Furthermore, organizational commitment positively and significantly influences work quality. The indirect effect analysis highlights that burnout negatively and significantly affects work quality through organizational commitment, while Organizational Citizenship Behavior does not significantly affect work quality through organizational commitment. These results indicate that organizational commitment acts as an intermediary variable in the relationship between burnout and work quality, but does not mediate the relationship between Organizational Citizenship Behavior and work quality. This study aims to provide theoretical contributions to the field of human resource management and practical guidance for the Bank Indonesia Representative Office in Pematangsiantar in improving employee work quality by managing burnout, enhancing Organizational Citizenship Behavior, and fostering organizational commitment.
The Effect of Motivation, Work Environment and Competence on Employee Performance with Work Discipline as a VariableIntervening with Technical Service EmployeesPT PLN (Persero) ULP Pangkalan Susu Restu Eka Putra; Mesra B
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.v4i2.1862

Abstract

This study aims to assess how motivation, working conditions, and skills influence employee performance, with work discipline as a mediator, among engineering service staff at PT PLN (Persero) ULP Pangkalan Susu. A quantitative method was used, incorporating survey techniques. This study covered all engineering service staff, and 76 participants were selected using a saturated sampling method. Information was collected through a questionnaire and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results of the study indicate that work discipline has a positive and significant impact on employee performance. It was found that both motivation and skills positively and significantly influence work discipline, while skills also have a positive and significant direct influence on employee performance. On the other hand, the work environment does not show a significant influence on work discipline or employee performance. In addition, work discipline acts as a mediator for the influence of motivation and skills on employee performance, but does not mediate the influence of the work environment on performance. These results indicate that to improve employee performance at PT PLN (Persero) ULP Pangkalan Susu, efforts must prioritize improving employee discipline, motivation, and skills to achieve the best performance improvement.
The Effect of Well-Being and Humanist Leadership Style on Performance with Work Motivation as a Mediating Variable in Employees of PT PLN (Persero)ULP West Binjai Suhardi; 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.v4i2.1863

Abstract

This study aims to analyze the effect of well-being and humanistic leadership style on employee performance, with work motivation as a mediating variable among employees of PT PLN (Persero) ULP Binjai Barat. This research adopts a quantitative approach using a survey method. The research sample consists of 100 employees, determined using a census technique. Data were collected through questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results show that well-being has a positive and significant effect on employee performance and work motivation. Humanistic leadership style also has a positive and significant influence on employee performance and work motivation. However, work motivation does not have a significant effect on employee performance. In addition, work motivation does not mediate the relationship between humanistic leadership style and employee performance, nor does it mediate the relationship between well-being and employee performance. These findings indicate that employee performance is more strongly influenced directly by well-being and humanistic leadership style rather than through work motivation as a mediating variable.
The Effect of Organizational Commitment and Supervision on OHS Culture with OHS Risk Perception as an Intervening Variable at PT.PLN (Persero) ULP Tanah Jawa Winda Chairany; 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.v4i2.1864

Abstract

This study aims to analyze the effect of organizational commitment and supervision on occupational safety and health (OSH) culture with OSH risk perception as an intervening variable among employees of PT PLN (Persero) ULP Tanah Jawa. This research employed a quantitative approach using a survey method. The population consisted of all employees, with a total sample of 57 respondents selected using a saturated sampling technique. Data were collected through questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results show that organizational commitment has a positive and significant effect on OSH culture and OSH risk perception. Supervision has a positive and significant effect on OSH risk perception but does not have a significant direct effect on OSH culture. Furthermore, OSH risk perception has a positive and significant effect on OSH culture. In addition, OSH risk perception is proven to mediate the effect of organizational commitment and supervision on OSH culture. These findings indicate that improving OSH culture at PT PLN (Persero) ULP Tanah Jawa should focus on strengthening organizational commitment, enhancing consistent supervision, and increasing employees' OSH risk perception.
Analysis of Compensation and Adaptive Leadership on Employee Performance Through Employee Engagement at PT PLN (Persero) ULP Lima Puluh Yunita Panjaitan; Erwansyah; 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.v4i2.1865

Abstract

This study aims to analyze the effect of compensation and adaptive leadership on employee performance through employee engagement at PT PLN (Persero) ULP Limapuluh. This research adopts a quantitative approach using a survey method. The research sample consists of 78 employees selected using a saturated sampling technique. Data analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that compensation and adaptive leadership have a positive and significant effect on employee engagement. Furthermore, compensation, adaptive leadership, and employee engagement also have a positive and significant effect on employee performance. Employee engagement is proven to mediate the relationship between compensation and adaptive leadership on employee performance. Therefore, improving a fair compensation system and implementing effective adaptive leadership can enhance employee engagement and ultimately improve employee performance at PT PLN (Persero) ULP Limapuluh.
The Effect of Role Conflict and Work Stress on Employee Performance with Organizational Citizenship Behavior as a Moderating Variable in Bank Indonesia Representative Office of North Sumatera Province Ita Pebriquartina Sirait; Mesra B
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.v4i2.1886

Abstract

This study aims to examine the influence of role conflict and work stress on employee performance, with Organizational Citizenship Behavior (OCB) as a moderating variable at the Bank Indonesia Representative Office in North Sumatra Province. This study used a quantitative approach through Structural Equation Modeling (SEM) analysis using SmartPLS 3.0 software. The study sample included all employees working at the Bank Indonesia Representative Office in North Sumatra Province. The results showed that role conflict and work stress had a negative and significant influence on employee performance, while OCB had a positive and significant influence. The moderating effect of OCB on the relationship between role conflict and work stress on employee performance was also proven significant, with the first moderation strengthening the relationship, while the second moderation weakening the effect of the independent variable on performance. This study provides theoretical contributions regarding the importance of OCB as a moderating variable, as well as practical implications for management in controlling role conflict, managing work stress, and enhancing OCB behavior to encourage improved employee performance.

Page 30 of 32 | Total Record : 318

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