cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Magfiroh
Contact Email
dokicti@gmail.com
Phone
+6285288852893
Journal Mail Official
dokicti@gmail.com
Editorial Address
Perumahan Surya Alam 8 Blok A No. 15 Jl. Masjid Jami, Talang Jambe, Kec. Sukarami, Kota Palembang, Sumatera Selatan 30961
Location
Kota palembang,
Sumatera selatan
INDONESIA
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
 28   29   30   31   32 
The Effectiveness Of Cross-Sector Coordination in The Implementation of The Integrated Utility Network Policy Of Medan City Fadli Azhari; 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.v4i2.1897

Abstract

The Integrated Utility Network Facility (SJUT) is a strategic urban policy to reorganize utility infrastructure, improve road-work safety, and enhance urban aesthetics. Yet, its implementation strongly depends on cross-sector coordination involving local government, state-/region-owned enterprises, telecommunication operators, and private partners. This study assesses the effectiveness of cross-sector coordination in Medan's SJUT implementation, identifies key barriers, and proposes coordination-strengthening strategies based on polycentric governance and an integrated utility GIS. A sequential explanatory mixed-methods design was used: a survey (n=100) of stakeholders and corridor users followed by in-depth interviews and policy document review. Findings indicate moderate perceived coordination effectiveness (mean 3.47; SD 0.92), with notable weaknesses in policy awareness/socialization and data-sharing mechanisms. Pearson correlation shows a very strong relationship between coordination and implementation effectiveness (r=0.92; p<0.01). Qualitative evidence highlights three critical issues: the absence of a shared utility map, sectoral ego, and unclear partnership governance (KSO), leading to delays and limited implementation scope. The study recommends establishing a permanent coordination forum, standardizing utility data, and developing an integrated utility GIS as prerequisites for holistic SJUT integration.
The Effect Of Compensation and Work Environment On Employee Job Satisfaction with Organizational Commitment as an Intervening Variable at The  Bank Indonesia Pematang Siantar  Representative Office Gomgom S. G. Sirait; M. Isa Indrawan; 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.v4i2.1898

Abstract

This study aims to analyze how compensation and work environment influence employee job satisfaction, with organizational commitment acting as a mediating factor at the Bank Indonesia Representative Office in Pematangsiantar. A quantitative method was employed, employing Structural Equation Modeling (SEM) analysis using SmartPLS 3.0 software. The sample for this study consisted of all employees at the Bank Indonesia Representative Office in Pematangsiantar, selected through purposive sampling. The results indicate that organizational commitment has a positive and significant impact on employee job satisfaction, while compensation does not have a significant direct effect on job satisfaction. Furthermore, both compensation and work environment exhibit positive and significant impacts on organizational commitment. The work environment also has a positive and significant impact on employee job satisfaction. However, organizational commitment does not effectively mediate the relationship between compensation or work environment and job satisfaction. Considering these findings, it is recommended that management focus on enhancing organizational commitment and fostering a pleasant and supportive work environment to enhance employee job satisfaction, while providing fair compensation to strengthen employee bonds with the organization.
Revitalization of the Deli River Landscape as a Public Space and Identity Medan City Henry Paulus Lumbangaol; Cut Nuraini; Abdiyanto
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.v4i2.1899

Abstract

Urban river revitalization has become an important approach in strengthening public spaces and urban identity. The Deli River, as a major landscape element of Medan City, possesses significant social, historical, and cultural potential; however, its function as a public space has not been optimally developed. This study aims to analyze the revitalization of the Deli River landscape as a public space and its implications for the formation of Medan's urban identity. A mixed-methods approach was employed, combining descriptive quantitative analysis and qualitative analysis using a SWOT framework. Quantitative data were collected through questionnaires distributed to 100 respondents who actively use the riverfront area, while qualitative data were obtained through field observations, brief interviews, and documentation. The results indicate that the Deli River area still functions as an active social space, as reflected by the high intensity of social interactions among users. However, the quality of physical revitalization remains uneven, characterized by limited accessibility, poor environmental cleanliness, and unequal distribution of supporting facilities. In addition, cultural activities along the riverfront are sporadic and lack continuity. The SWOT analysis suggests that successful revitalization of the Deli River requires an integrated approach that combines physical improvement, strengthening of social functions, and community-based cultural development. This study contributes to the discourse on urban river revitalization by highlighting the importance of integrating social, physical, and cultural dimensions in shaping public spaces and urban identity.
The Influence of Workload, Work Stress and Employee Voice on Performance Assessment with Work Motivation as Intervening at PT Pelabuhan Indonesia (Persero) Regional 1 Dumai Ikazurry Mutia; 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.v4i2.1900

Abstract

This study aims to analyze the influence of Workload, Work Stress, and Employee Voice on Performance Assessment with Work Motivation as an intervening variable in PT Pelabuhan Indonesia (Persero) Regional 1 Dumai. The port industry has operational characteristics with a high level of complexity, so effective human resource management is the key to the success of the organization in providing optimal port services. This study uses a quantitative approach with a survey method using questionnaires as a data collection instrument. The data analysis technique uses Structural Equation Modeling (SEM) based on Partial Least Square (PLS) through the SmartPLS application to test the direct and indirect relationships between the research variables. The results of the study showed that all ten hypotheses proposed were accepted and proven to be statistically significant. Workload has a positive and significant effect on Work Motivation and Employee Performance Assessment. Employee Voice has been proven to have a positive and significant effect on Work Motivation with the highest level of significance, as well as a significant effect on Performance Assessment. Work Motivation has a positive and significant effect on Performance Assessment with the greatest power of influence. Work Stress has a positive and significant effect on Work Motivation and Performance Assessment. Mediation effect testing proves that Work Motivation plays a significant role as an intervening variable that connects Workload, Employee Voice, and Work Stress with Performance Appraisal.
Analysis Of The Influence of Leadership, Work Motivation and Job Satisfaction On Employee Performance at @Nlangit Mobil Official Muhammad Azwari; Muhammad Toyib daulay; 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.v4i2.1901

Abstract

Human resource development (HR) is a strategic factor in improving the performance of public sector This research aims to analyze the influence of leadership, work motivation, and job satisfaction on employee performance at @Nlangit Mobil Official. Employee performance is an important factor in supporting the success and competitiveness of organizations, especially in the automotive service sector that demands high service quality and productivity. This study uses a quantitative approach with a survey method. Data were collected through the distribution of questionnaires to employees of @Nlangit Mobil Official and analyzed using statistical analysis techniques. The results of the study indicate that leadership and work motivation have a positive and significant effect on employee performance. In addition, job satisfaction also positively influences employee performance and is affected by leadership and work motivation. These findings indicate that the implementation of effective leadership, enhancement of work motivation, and creation of good job satisfaction can optimally improve employee performance. This research is expected to provide practical contributions to management in human resource management.
The Effect of Financial Literacy, Income, and Lifestyle on Financial Management with Locus of Control as an Intervening Variable in Employees PT Alfa Scorpii Main Dealer Medan Natasya Miranda Puteri; Noni Ardian; Maya Macia Sari
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.v4i2.1902

Abstract

This study aims to analyze the influence of Financial Literacy, Income, and Lifestyle on Financial Management with Locus of Control as a mediating variable in employees of PT Alfa Scorpii Main Dealer Medan. This study uses a quantitative method with a causal associative approach. The study population was all contract employees of the operation section totaling 40 people, and used saturated sampling techniques. The data analysis technique used Structural Equation Modeling (SEM) based on Partial Least Square (PLS) with SmartPLS software. The results of the study show that: Lifestyle has a positive and significant effect on the Locus of Control and Financial Management; Financial Literacy has a positive and significant effect on the Locus of Control and Financial Management; Revenue has a positive and significant effect on the Locus of Control and Financial Management; Financial Management has a positive and significant effect on the Locus of Control. The results of the mediation test showed that Financial Management was able to mediate the influence of Lifestyle on the Locus of Control and Income on the Locus of Control, but was unable to mediate the influence of Financial Literacy on the Locus of Control. The R-Square value shows that independent variables are able to explain Locus of Control by 56.4% and Financial Management by 35.5%, with a Q² value of 0.719 which indicates that the model has strong predictive relevance. This study concludes that Financial Literacy, Income, and Lifestyle are important factors that affect employee Financial Management, and Financial Management plays a role as a partial mediator in increasing the Locus of Control of employees of PT Alfa Scorpii Main Dealer Medan.  An abstract is often presented separate from the article, so it must be able to stand alone.  A well-prepared
The Effect Of Internal Audit, Human Resource Competence (HR) and Information Technology-Based Internal Control On The Quality Of Financial Reporting at PTPN IV Regional II Medan, With Management Commitment as a Moderating Variable Riza Milianda Kasa; Rahima Br Purba
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.v4i2.1903

Abstract

This study aims to analyze the effect of internal audit, human resource competence (HR), and information technology-based internal control on the quality of financial reporting at PTPN IV Regional II Medan, with management commitment as a moderating variable. The method used in this study is Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach. Data was collected from 50 employees in the accounting and finance department through a questionnaire to measure their perceptions of the variables studied. The results of the study indicate that internal audit and HR competence have a significant impact on the quality of financial reporting, while management commitment and information technology-based internal control do not show a significant direct effect. Furthermore, the moderation test results show that management commitment does not strengthen or weaken the relationship between the independent variables and the quality of financial reporting. This study contributes theoretically to the understanding of the relationship between factors influencing the quality of financial reporting and provides practical recommendations for PTPN IV Regional II to improve the quality of financial reporting through strengthening internal audit and HR competence.
Analysis of Settlement Patterns and Flood Resilience in the Bingai River Border Area, Binjai City Usman; Ruri Prihatini Lubis; Abdiyanto
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.v4i2.1904

Abstract

Riverbanks constitute an essential component of urban spatial systems, functioning as ecological buffers as well as spaces for community activities. In rapidly developing urban areas, riverbanks are often subjected to intense land-use pressure, which may lead to environmental degradation and increased hydrological vulnerability. This study aims to formulate strategies for the arrangement and restoration of the Bingai River riverbank based on existing conditions and the watershed (DAS) management policy framework. The research employs a descriptive approach combining qualitative and quantitative methods, complemented by SWOT analysis as a strategic synthesis tool. Data were collected through field observations, documentation, questionnaires administered to communities living along the riverbank, and a review of secondary data and relevant policy documents. The results indicate that the existing conditions of the Bingai River riverbank are not yet fully aligned with watershed management and spatial planning policies, as reflected by settlement pressure, limited riparian vegetation, and suboptimal environmental infrastructure. The SWOT analysis generates strategic directions emphasizing the strengthening of riverbank ecological buffer functions, gradual control of riverbank land use, and the integration of riverbank arrangement with existing watershed management policies and programs. This study is expected to provide an initial reference for the contextual and applicable management of urban riverbanks.

Page 32 of 32 | Total Record : 318

 28   29   30   31   32 

Filter by Year

2023 2026


Reset
Filter By Issues
All Issue Vol. 4 No. 2 (2026): Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 1 (2026): Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management Vol. 2 No. 2s (2024): Special Issue: Equivalent : Journal of Economic, Accounting and Management Vol. 2 No. 2 (2024): Equivalent : Journal of Economic, Accounting and Management Vol. 2 No. 1 (2024): Equivalent : Journal of Economic, Accounting and Management Vol. 1 No. 2 (2023): Equivalent : Journal of Economic, Accounting and Management Vol. 1 No. 1 (2023): Equivalent : Journal of Economic, Accounting and Management