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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 Financial Literacy, Risk Perception, and Income on Investment Decisions with Self-Efficacy as an Intervening Variable in Generation Z of GemsGBKP Binjai City Kristiani Br Ginting; 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.v4i2.1887

Abstract

This study aims to analyze the influence of financial literacy, risk perception, and income on investment decisions with self-efficacy as an intervening variable in Generation Z of GBKP Gem Binjai City. This type of research is quantitative with a causal approach using a survey method. The research population is all members of Generation Z of Permata GBKP Binjai City which totals 250 people, with a sample of 71 respondents using the Slovin formula and simple random sampling techniques. Data was collected through a questionnaire with a Likert scale and analyzed using Partial Least Square-Structural Equation Modeling (PLS-SEM) with SmartPLS software. The results of the study show that financial literacy, income, and risk perception do not have a significant direct effect on investment decisions. However, these three variables have a positive and significant effect on self-efficacy, with income having the strongest influence, followed by risk perception and financial literacy. Self-efficacy has been shown to have a positive and significant effect on investment decisions, and plays a role as a full mediator in the relationship between financial literacy and income on investment decisions. The research model has good predictive ability with moderate categories for investment decisions and self-efficacy, and shows excellent predictive relevance.
The Influence of Leadership, Training, Competence and Work Discipline on the Performance of ASN of the Medan City Regional Research Agency with Work Motivation as an Intervening Variable Pitta Bonaria Girsang; M. Chaerul Rizky; Eli Delvi Yanti
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.v4i2.1888

Abstract

This study aims to analyze the influence of leadership, training, competence, and work discipline on the performance of ASN of the Medan City Regional Research Agency with work motivation as an intervening variable. This study uses a quantitative approach with a causal associative method involving all ASN employees of the Medan City Regional Research Agency as a population and research sample through a saturated sampling technique totaling 38 respondents. Data was collected using a questionnaire with a Likert scale that had been tested for validity and reliability, then analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS) to test the direct and indirect relationships between variables. The results of the study show that work discipline is the most dominant factor that has a positive and significant effect on the performance of ASN, both directly and on work motivation. Competency has been proven to have a significant effect on work motivation but does not have a direct effect on the performance of ASN. On the other hand, leadership and training do not show a significant influence on both ASN performance and work motivation. Another important finding is that work motivation fails to play a role as an effective intervening variable in mediating the influence of the variables of leadership, training, competence, and work discipline on the performance of ASN. This research model has excellent predictive capabilities and is suitable for predicting the performance of ASN.
Implications of Settlement Expansion on The Availability of Green Open Space in Medan Johor District Syarif Hidayatullah; 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.v4i2.1889

Abstract

Urbanization and population growth in Medan City have driven residential expansion that reduces the availability of public green open space in Medan Johor District. Within the regulatory framework of Law Number 26 of 2007, urban areas are required to provide at least 30% green open space (RTH) of the total area, consisting of 20% public RTH and 10% private RTH. This study aims to analyze the pattern and magnitude of residential expansion, its impact on public RTH availability, and the implications for environmental indicators and spatial services, focusing exclusively on the achievement of the 20% public RTH target. A quantitative approach with a descriptive-analytical method is applied through overlay analysis of 2015 and 2025 land use maps using Geographic Information Systems, complemented by demographic and spatial planning data. The findings show that residential land increased from 1,080.35 ha to 1,207.80 ha, while green open space declined from 596.08 ha to 432.15 ha, indicating a substantial reduction in public green space effectively serving the population. The proportion of total RTH decreased from 35.15% to 25.83% of the district area, which implicitly suggests that the share of public RTH falls below the mandated 20% target within the 30% policy framework. This decline has consequences for environmental quality, including reduced water infiltration capacity, higher surface temperature, and diminishing public space for social interaction, recreation, and sports. The results highlight the need to strengthen spatial regulation and land conversion control to restore and increase public RTH towards the 20% standard required by national spatial planning policy.
Influence Presenteeism and Absenteeism Work Towards Commitment Work with Quality Work Employee as a Variable Intervening at the Representative Officeof Bank Indonesia Pematangsiantar Viance Tawarta Sinaga; 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.v4i2.1890

Abstract

This study aims to analyze the influence of Presenteeism and Absenteeism on Work Commitment, with Employee Work Quality as an intervening variable at the Bank Indonesia Representative Office in Pematangsiantar. The research approach used a quantitative method with Structural Equation Modeling (SEM) analysis techniques based on SmartPLS 3.0. The research sample consisted of all employees at the Bank Indonesia Representative Office in Pematangsiantar. The results indicate that Presenteeism and Absenteeism significantly influence Employee Work Commitment and Work Quality. Furthermore, Employee Work Quality has been shown to significantly influence Work Commitment. However, the results of the indirect effect test indicate that Employee Work Quality is unable to mediate the relationship between Presenteeism and Absenteeism on Work Commitment, thus the indirect effect is declared insignificant. This study implies that managing employee attendance and performance levels needs to be a critical focus to improve work quality and commitment within an organization.
The Influence of Work Culture and Work Environment on Employee Work Motivation with Leadership as Moderating Variables at Representative Offices the Bank Indonesia Representative Offices of North Sumatra Province Widya Susanti; Husni Muharram
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.v4i2.1891

Abstract

This study aims to examine the influence of work culture and work environment on employee work motivation with leadership as a moderating variable at the Representative Office of Bank Indonesia in North Sumatra Province. A quantitative approach was employed, and data were collected through questionnaires distributed to employees. The data were analyzed using Partial Least Square (PLS). The results reveal that both work culture and work environment have a positive and significant effect on employee work motivation. Furthermore, leadership positively moderates the relationship between work culture and motivation but negatively moderates the relationship between work environment and motivation. These findings indicate that a strong work culture and a supportive work environment can enhance motivation, while the effectiveness of leadership plays a crucial role in strengthening or weakening these relationships. This research is expected to contribute theoretically and practically to the development of human resource management within banking institutions, particularly Bank Indonesia.
Employee Performance Dimension Through Employee Work Quality Yolanda Saulina Sitorus; 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.v4i2.1892

Abstract

This study aims to analyze the influence of Training and Work Motivation on Employee Performance with Employee Work Quality as an intervening variable at the Representative Office of Bank Indonesia, North Sumatra Province. The research employed a quantitative approach using the Structural Equation Modeling (SEM) method based on SmartPLS 3.0. The sample consisted of employees within the Representative Office of Bank Indonesia, North Sumatra Province, selected through purposive sampling. Data were collected using a questionnaire with a 1–5 Likert scale. The results indicate that Work Motivation has a significant effect on Employee Performance and also has a significant effect on Employee Work Quality. Training has a significant effect on Employee Work Quality, but does not directly affect Employee Performance. In addition, Employee Work Quality has been proven to significantly influence Employee Performance. The mediation test results reveal that Employee Work Quality significantly mediates the effect of Work Motivation and Training on Employee Performance. This study emphasizes the importance of improving work quality as a primary strategy to enhance employee performance, particularly through effective training programs and increased work motivation.
Analysis of the Influence of Work Discipline, Job Training and Work Facilities on Employee Performance Through Job Satisfaction as an Intervening Variablein the Population and Civil Registration OfficeAsahan Regency Yusmaida Panjaitan; Yohny Anwar; Muhammad 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.v4i2.1893

Abstract

This study aims to analyze the influence of work discipline, job training, and work facilities on employee performance with job satisfaction as an intervening variable at the Asahan Regency Population and Civil Registration Office. The research problem focuses on the varying levels of employee performance which are allegedly influenced by discipline, quality of training, and the availability of supporting facilities. This study uses a quantitative approach with a survey method through the distribution of questionnaires to employees. The data was analyzed using the Structural Equation Modeling (SEM) model to see the direct and indirect relationships between variables. The results of the study show that work discipline, job training, and work facilities have a positive and significant effect on employee performance, both directly and through job satisfaction. In addition, job satisfaction has been proven to play a role as an intervening variable that strengthens the influence of these three variables on employee performance. These findings emphasize the importance of improving discipline, training quality, and improving work facilities to encourage optimal performance of employees in government agencies.
The Role of Competencies in Encouraging Organizational Commitment through Organizational Culture Zamroni; 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.v4i2.1894

Abstract

This study aims to analyze the effect of Competence and Motivation on Organizational Commitment with Organizational Culture as an intervening variable at the Representative Office of Bank Indonesia in Medan, North Sumatra, and Aceh. This research employs a quantitative approach using the Structural Equation Modeling (SEM) method based on SmartPLS 3.0. The research sample consists of employees working at the Representative Office of Bank Indonesia in Medan and Aceh, selected using purposive sampling techniques. Data were collected through questionn    aires distributed using a Likert scale ranging from 1 to 5. The results indicate that Competence and Motivation have a positive and significant effect on Organizational Culture, and Organizational Culture has a significant effect on Organizational Commitment. Competence also has a direct and significant effect on Organizational Commitment, while Motivation does not have a direct effect on Organizational Commitment. However, Organizational Culture is proven to significantly mediate the relationship between Competence and Motivation on Organizational Commitment. Therefore, Organizational Culture plays an essential role in strengthening the influence of Competence and Motivation on enhancing employees’ Organizational Commitment.
Analysis of the Influence of Work Discipline and Work Motivation on the Performance of ASN Employees with Work Commitment as an Intervening Variable in Medan City Education Office Zhuraina; Darmilisani; 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.v4i2.1895

Abstract

This study aims to analyze the influence of work discipline and work motivation on the performance of State Civil Apparatus (ASN) employees with work commitment as an intervening variable in the Medan City Education Office. The main problem in this study is the lack of optimal employee performance which is allegedly influenced by various levels of discipline and work motivation. The research method used is a quantitative approach with survey techniques through the distribution of questionnaires to ASN employees. The data was analyzed using the path analysis method or Structural Equation Modeling (SEM) to test the direct and indirect influence between variables. The results of the study show that work discipline and work motivation have a positive and significant effect on work commitment. Work discipline and work motivation also have a positive and significant effect on employee performance. In addition, work commitment has been proven to be able to mediate the influence of work discipline and work motivation on employee performance significantly. These findings confirm that the improvement of ASN performance is not only determined by discipline and motivation aspects, but also by the level of commitment of employees to the organization. This research provides practical implications for the management of the Medan City Education Office in formulating performance improvement policies based on strengthening discipline, motivation, and work commitment.
The Influence of Leadership, Organizational Commitment and Work Discipline on Organizational Citizenship Behavior (OCB) PT Harfarindo Utama Hasana Dina Indravi Pratiwi; M. Chaerul Rizky; Halimatussa'diah
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.v4i2.1896

Abstract

Employee Organizational Citizenship Behavior (OCB) is an important asset for the company because it reflects a voluntary attitude in supporting organizational performance and effectiveness. This study aims to determine the influence of leadership, organizational commitment, and work discipline on Organizational Citizenship Behavior (OCB) in employees of PT Harfarindo Utama Hasana. This type of research is associative quantitative. The population in this study is all employees of the production department of PT Harfarindo Utama Hasana, with a total sample of 49 people taken using the saturated sampling technique, because all members of the population are used as samples. The data collection technique was carried out through the distribution of questionnaires, and the data was analyzed using multiple linear regression analysis with the help of SPSS software version 29. The results of the study showed that partially, leadership variables did not have a significant effect on OCB, while organizational commitment had a negative and significant effect, as well as work discipline had a positive and significant effect on OCB. Simultaneously, all three variables (leadership, organizational commitment, and work discipline) had a significant effect on OCB, with a contribution of 35.3%, while the rest were influenced by other factors outside of this study. These findings show the importance of the role of work discipline in shaping the extra behavior of employee roles in the organizational environment.

Page 31 of 32 | Total Record : 318

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